Verifying emissions data for Carbon Border Adjustment Mechanism (CBAM) goods

If liable persons (the importers) choose to use actual emissions data on their Carbon Border Adjustment Mechanism (CBAM) tax return, the installation producing the CBAM good that was imported must have: 

To verify emissions data for CBAM you will need to both: 

 Eligibility requirements to verify for CBAM

To verify a particular installation’s emissions data, you must:

Getting accredited to verify emissions data

You must apply for accreditation for CBAM from an eligible accreditation body.

You must make sure that you carry out certain activities when verifying an installation’s emissions for CBAM. Read more about these in the CBAM technical guidance. 

Once you’ve verified the installation’s emissions data for the calendar year (1 January to 31 December), you must create a verification report and issue the report to the installation operator. The verification report must include your verification opinion statement on whether the data have been verified as satisfactory. The report may include verification summaries for each CBAM good produced at the installation.

Read about what the verification report needs to include in the CBAM technical guidance.

After you’ve verified the emissions data

The installation operator will give either the full verification report or a good-specific verification summary to the importer who imported the CBAM good it produced.