CBAM verification checklist
Only verified figures replace the EU default values. Tick off the records you already keep, see what is missing, and download an evidence register to fill in before the verifier comes.
How CBAM verification works
Actual emissions count only when an accredited verifier has checked them (Article 8 of Regulation (EU) 2023/956). Without a positive verification report, your buyer must use the EU default value plus a mark-up.
The verifier reviews your monitoring plan, traces sample figures back to invoices, meter readings and production records, checks your calculation and usually visits the plant. Gaps you can't explain lead to findings or a negative opinion.
When to start
Your buyers file their first declaration, for goods imported in 2026, by 30 September 2027. Verifiers are in short supply, so book one early and get your records in order now, before the busy months of 2027.
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Based on Regulation (EU) 2023/956 and the Commission's guidance for operators. A checklist, not legal advice; your verifier may ask for more. See the disclaimer.