CBAM verifiers are coming! From 2026, factories must verify carbon emissions' data with accredited experts. Are you prepared?
As the European Union’s Carbon Border Adjustment Mechanism (CBAM) moves toward its full implementation in 2026, businesses face a critical shift: the introduction of accredited verifiers. These verifiers will play a vital role in ensuring the accuracy of carbon emissions data reported for imported goods. This blog explores what businesses need to know and how to prepare for this new layer of scrutiny.
What’s changing?
Mandatory Emissions Verification
Starting in 2026, companies importing goods into the EU under CBAM must provide detailed data on the carbon emissions embedded in their products. Businesses opting to use actual emissions values rather than default values will need this data verified by an accredited verifier before submission to the CBAM registry.
Verifier Accreditation Process
The EU is implementing a rigorous accreditation system:
National Accreditation Bodies (NABs) will oversee the accreditation of verifiers in line with legal and regulatory standards such as EN ISO 17011 and EU-specific requirements.
This ensures that verifiers are both qualified and impartial, giving confidence in the reliability of the emissions data.
Timeline for Verification
Key milestones to note:
2026: Accreditation of verifiers begins.
Early 2027: Verification processes commence.
May 31, 2027: The first CBAM declarations with verified emissions must be submitted.
Standardised Reporting and Verification
The EU is aligning CBAM verification standards with its Emissions Trading System (ETS) to ensure consistency. The process will adhere to EN ISO/IEC 14065, setting a high bar for transparency, reliability, and environmental accountability.
Accredited verifiers will:
Conduct on-site factory inspections to review operations and emissions records.
Ensure compliance with CBAM’s stringent methodology.
Provide verification reports that include detailed assessments of the emissions methodology, operator details, and a statement on data accuracy.
Impact on Suppliers and Importers
Increased Responsibility for Suppliers
Suppliers exporting to the EU will bear the responsibility of monitoring, calculating, and reporting emissions data. Collaboration with accredited verifiers will be crucial to meet EU expectations.
Administrative Challenges
For operators, preparing for verifications will require:
Meticulous tracking of emissions data.
Ensuring internal compliance processes are robust.
Managing inspections and addressing potential discrepancies or non-compliance issues.
Cost Implications
The verification process will incur additional costs for hiring accredited verifiers and preparing detailed reports. Importers and customers may ultimately share this financial burden as businesses adjust pricing to offset compliance costs.
2025 CBAM Expert Webinar: 20 March 2025
Join us for an in-depth webinar designed to guide businesses through the complexities of the EU's Carbon Border Adjustment Mechanism (CBAM) as it transitions into its definite operational phase in 2026. This session is tailored to help you stay ahead of regulatory requirements and ensure compliance with the evolving CBAM rules.
Topics to Be Covered:
Authorised CBAM Declaration Status
What is it, and how can you obtain this crucial status for your business?
Navigating the Definite CBAM Registry
Learn how to effectively work with the EU's registry system for streamlined reporting and compliance.
New EU Legislation
Overview of upcoming rules that will further define CBAM implementation and their impact on your operations.
Engaging Third-Party GHG Emission Verifiers (2025/2026)
Understand the role of verifiers and how to collaborate effectively as the system matures.
Carbon Pricing Across Countries
Insights into carbon prices globally, how to account for them, and their impact on your CBAM obligations.
CBAM Certificates: Purchase, Surrender, and Payment
A comprehensive guide on CBAM certificates, including when and how to surrender them and calculate associated costs.
Simplifications for CBAM Reporting
Practical tips for submitting accurate CBAM reports and utilising simplifications to reduce the administrative burden.
Changes to Exemptions
Explore planned changes to exemptions and what they mean for businesses.
Preparing for CBAM's Operational Phase in 2026
Step-by-step guidance on what businesses should be doing now to prepare for full implementation.
Who Should Attend?
This webinar is essential for EU and non-EU customs professionals, sustainability officers, trade compliance managers, and anyone involved in import/export operations within carbon-intensive sectors.
Details
Date: Thursday, 20 March 2025
Times :
3pm-4pm London time (GMT)
4pm-5pm Brusssles Time (CET)
10am-11am New York Time (EST)
8 am Dallas (CST)
7am Los Angelos (PST)
Location: Online, using Zoom
Duration: 60 minutes
Cost:
Participants fee: 100 GBP (approximately 125 Euros / US$)
Free for Premium Members of our Trade Intelligence Services with use of coupon code.
Register today to gain actionable insights and prepare your organisation for the CBAM's definitive operational period. www.customsmanager.org/events
Opportunities for Collaboration and Simplification
In 2025, the EU will launch a dedicated portal to facilitate data sharing among third-country operators, verifiers, and EU declarants. This platform aims to:
Simplify reporting processes.
Enhance collaboration while protecting sensitive business information.
By leveraging these tools, businesses can streamline their CBAM compliance efforts and build stronger partnerships across their supply chains.
Preparing for 2026 and Beyond
The road to CBAM’s full implementation presents both challenges and opportunities for businesses. To stay ahead:
Audit your supply chain: Ensure suppliers are monitoring and calculating emissions data correctly.
Engage with verifiers early: Build relationships with accredited verifiers and develop internal processes for verification.
Invest in training: Equip your teams with the knowledge needed to navigate CBAM compliance effectively.
Final Thoughts
As CBAM evolves, it’s not just about compliance—it’s about embracing a future of greater transparency and environmental accountability. Accredited verifiers will be your partners in this journey, helping ensure your emissions data stands up to scrutiny and reflects your commitment to sustainable trade.
Learn With Me
Explore upcoming CBAM-focused training sessions at www.customsmanager.org/events.
Connect With Me
Follow me on LinkedIn for insights, tips, and updates on CBAM and global trade compliance.
Disclaimer
This blog is for educational purposes only and does not constitute legal advice. For tailored support, book a consultation with Customs Manager Ltd.
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