CBAM Deep Briefing — Steel #1: Registration & the Rolling Trigger

UK CBAM registration isn't triggered by a calendar date — it's a rolling test that can catch different importers in different months even with identical annual volumes. This 10–12 minute briefing walks through exactly how the £50,000 rolling trigger works, what's actually in scope for steel (38 commodity codes, not just the obvious ones), and the one thing people consistently get wrong about the 2028 registration easement.

Sourced entirely from Finance Act 2026 Schedule 17 and made secondary legislation — no forwarder marketing, no paraphrased blog commentary.