Yes — like the EU system, carbon prices effectively paid in the origin country are credited against the levy.
From our guide: UK CBAM 2027 — full context, charts and sources there.
Boilers, kilns, heat exchangers, valves and steam lines lose energy continuously. Inzonex makes patented (UK GB2508992.1) removable modular insulation — snap-fastened covers engineered per temperature tier, not generic off-the-shelf jackets: