On 28 September 2026, the European Commission’s Directorate-General for Taxation and Customs Union (DG TAXUD) announced the availability of new resources designed to assist CBAM verifiers in navigating the verification, accreditation, and registry access processes under the Carbon Border Adjustment Mechanism (CBAM). This development comes as the CBAM definitive period begins on 1 January 2026, requiring importers of CBAM goods to surrender certificates corresponding to the embedded emissions of their imports. Verifiers play a critical role in ensuring the accuracy of emissions data reported by non-EU producers. The new resources aim to standardize verification procedures across Member States and support National Accreditation Bodies in assessing verifier competence.
Key Takeaways
- Enhanced Verification Framework: The guidance clarifies the scope of verification activities, including the assessment of monitoring plans, data quality checks, and the verification of emissions reports submitted by non-EU operators. It aligns with Implementing Regulation (EU) 2023/1773 on CBAM verification and accreditation.
- Accreditation Support for National Bodies: National Accreditation Bodies receive detailed criteria for evaluating verifier applications, ensuring consistent application of ISO 17029 standards across the EU. This promotes mutual recognition of verification statements and reduces compliance fragmentation.
- CBAM Registry Access Procedures: The resources outline step-by-step procedures for verifiers to gain access to the CBAM Registry, where they will upload verified emissions data. This digital integration aims to streamline the surrender of CBAM certificates by declarants.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement