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CBAM Verification

Ensure compliance with EU CBAM regulations through independent verification services

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What is the EU CBAM?

The European Union’s Carbon Border Adjustment Mechanism (CBAM) is designed to ensure that imported goods bear a carbon cost equivalent to that of EU-manufactured products, thereby mitigating the risk of carbon leakage.

Key Compliance Highlights:

  • Full Implementation in 2026: CBAM entered its definitive implementation phase on January 1, 2026. Starting in 2026, all CBAM reports based on actual value must be verified by an EU-accredited independent third-party body.
  • Sectors in Scope: The initial phase targets carbon-intensive goods, including steel, aluminum, cement, fertilizers, hydrogen, and electricity, with the scope expected to gradually expand in the future.
Applicability & Compliance Obligations

Whether you are an exporter or an importer, specific compliance requirements apply under the EU Carbon Border Adjustment Mechanism (CBAM):

  • Non-EU Manufacturers / Third-Country Exporters: If you produce goods within the scope of CBAM (such as steel, aluminum, cement, fertilizers, hydrogen, or electricity), you must provide a verified emissions report. This report is a prerequisite for your EU clients to utilize actual emissions data in their declarations, allowing them to avoid higher default carbon costs.
  • EU Importers / CBAM Approved Declarants: Anyone importing covered products—including iron, steel, aluminum, cement, hydrogen, fertilizers, or electricity—must obtain verified emissions reports from their suppliers to complete their annual CBAM declaration. Whether a product falls within the regulated scope is determined by the CN code (Combined Nomenclature) according to Annex I of Regulation (EU) 2023/956.
TÜV NORD Taiwan Accreditation Status

TÜV NORD Taiwan is currently applying for accreditation as a verification body in accordance with EU CBAM regulations and is systematically adjusting the internal procedures in parallel. We commit to fulfilling our verification duties in the future based on the principles of professionalism, impartiality, and transparency. Upon completing formal accreditation, we will be ready to provide companies with comprehensive CBAM verification services that meet EU regulatory standards.

Why Choose TÜV NORD Taiwan for CBAM Report Verification?
  • Independence & Professional Expertise
  • Ensured Regulatory Compliance
  • Carbon Emissions Transparency for Authorities & Business Partners
  • Supply Chain Risk Mitigation
  • Audited Sustainability Proof

The EU will begin accepting accreditation applications for CBAM third-party verification bodies in September 2026, based on qualifications under the EU ETS.

TÜV NORD possesses years of extensive experience in conducting verifications under EU ETS 1 and nEHS emissions trading, strictly adhering to the independence and professional standards required of a third-party verification body. An emissions report verified by an independent third-party institution is a legal prerequisite for the use of actual emission values during CBAM declarations; without verification, companies can only apply default values, potentially bearing significantly higher carbon tax costs.

By choosing TÜV NORD, companies benefit from objective and rigorous third-party verification services that demonstrate reliable carbon footprint data for imported goods. This fulfills regulatory bodies' and partners' demands for transparency, mitigates compliance risks, and delivers verified CBAM data as concrete proof of your sustainability commitment.

TÜV NORD CBAM Report Verification Scope

Through objective and rigorous verification procedures, TÜV NORD ensures that data records and calculation methods in CBAM emissions reports fully comply with EU regulatory requirements.

Our main scope of services includes:

  • Document Completeness Review: Verifying the completeness of supporting documentation and data records.
  • Calculation Method Assessment: Reviewing the compliance of CO₂ emissions calculation logic and formulas.
  • Data Collection System Review: Evaluating the accuracy of internal data collection and management systems.
  • Emissions Data Validation: Conducting objective auditing and validation of actual emission values reported.
  • Regulatory Compliance Assessment: Comprehensive evaluation of report content to ensure alignment with EU CBAM regulations.

CBAM Reporting Compliance Requirements

In accordance with the EU Green Deal "Fit for 55", regulated companies must report carbon emissions data for imported goods as required. As of January 1, 2026, CBAM has entered its definitive implementation phase (the transitional quarterly reporting ended on December 31, 2025).

CBAM reports must comply with the following requirements:

- Annual Reporting Mechanism: Submit annual declaration reports to the European Commission.

- Emissions Scope: Detail both "direct emissions" and "indirect emissions" (where applicable) generated during the production process.

- Third-Party Verification Requirement: Declarations using actual emissions data (rather than default values) must be verified by a qualified independent third-party body. Through TÜV NORD’s independent and transparent CBAM report auditing and verification services, companies can ensure their emissions data complies with EU standards and is recorded in a legally compliant manner.

- Key Submission Deadline: For emissions data from the first implementation year in 2026, companies must submit verified reports to the European Commission by September 30, 2027 at the latest.

Contact Us for more information

CBAM Verification Procedure

1

Inquiry & Contracting :

You can submit your requests via email: taiwan@tuv-nord.com. Once the scope is confirmed, a contract will be signed to commission pre-verification of emissions data for the specified period.

2

Document Review :

The verification team reviews the relevant CBAM documentation provided by the companies to confirm the completeness and accuracy of all data and records.

3

On-Site Audit :

Local auditors, alongside lead auditors for EU ETS (CBAM), perform on-site facility inspections to ensure that reported emissions data align with actual operational conditions.

4

Deviations & Corrections :

Any deviations identified during the audit are compiled, and the company then has the opportunity to make corrections.

5

Independent Inspection :

Once all corrections are completed, an independent check is conducted by the inspection center.

6

Generate Report :

Upon successful verification, you will receive our official verification report. Companies must submit this report to the EU register by September 2027 at the latest.

Frequently Asked Questions

FAQs:

  • CBAM Certificate: Published weekly by the European Commission, with prices calculated based on the real-time prices of the EU Emissions Trading System (EU ETS).
  • Report Preparation: The internal resources and operational costs invested by production facility operators or manufacturers during the inventory and drafting process of CBAM emissions reports.
  • Third-Party Verification: Service fees incurred when companies opt to use actual emissions data(rather than official default values) for declarations and commission accredited bodies such as TÜV NORD for verification.

Starting in 2026, CBAM officially enters its mandatory verification phase. If official default values are not used, enterprises must submit emissions reports as early as possible in the following year to ensure emissions data can be verified by an independent verification body. For the 2026 reporting period, reports and verification results must be submitted by September 30, 2027 at the latest.

Starting from January 1, 2026, companies must submit a CBAM report to the European Commission annually, detailing CO₂ emissions of imported goods and the corresponding calculation methodology.

  • Current monitoring plan (in English)
  • Emissions report detailing direct emissions for each manufacturing process, as well as indirect emissions (if applicable)
  • Production facility documentation
  • Description of manufacturing processes and data flows
  • Evidence of precursor substances (real data or default values)
  • Test reports for precursor plants
  • Data sampling plan

For declarations utilizing actual data (instead of default values), all above documents must be verified by an independent third-party body.

We recommend initiating communication with suppliers immediately and establishing clear agreements regarding data provision. If declarations intend to use actual data, each supplier is treated as a separate CBAM unit.

The EU ETS requires EU-based manufacturers to purchase carbon allowances, directly paying for their CO₂ emissions. CBAM serves as a complementary mechanism to the EU ETS, ensuring that imported goods bear equivalent carbon costs so that both EU and non-EU companies compete on a level playing field.