EU-CBAM Verification

EU-Carbon Border Adjustment Mechanism (CBAM)

The EU Carbon Border Adjustment Mechanism (EU-CBAM) is changing how businesses report and verify the carbon emissions associated with certain goods imported into the European Union. If your organisation manufactures CBAM goods outside the EU or imports them into the EU, you may need independently verified emissions data to meet regulatory requirements.

The CBAM regulation came into effect on 1 January 2026 and currently applies to goods with high embedded carbon emissions. As the EU continues to strengthen its climate policies, additional industrial sectors may be brought within the scope of the regulation.

From 1 January 2026, CBAM reports based on actual emissions data must be verified by an accredited verification body. EU-CBAM Verification helps ensure your emissions data is accurate, compliant with EU requirements and ready to support reliable CBAM reporting.

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What is CBAM?

The Carbon Border Adjustment Mechanism (CBAM) is an EU regulation designed to ensure imported goods face a comparable carbon cost to products manufactured within the European Union.

Its purpose is to reduce the risk of carbon leakage, where production moves to countries with less stringent environmental requirements. CBAM currently applies to carbon-intensive sectors including:

Iron and steel
Aluminium
Cement
Fertilisers
Hydrogen
Electricity

Who is EU-CBAM for?

EU-CBAM Verification is relevant for organisations that:

Manufacture CBAM-covered goods outside the EU for export into the EU
Import CBAM goods into the European Union
Need verified emissions data to support annual CBAM declarations
Want to use actual emissions data instead of default values where permitted
Require independent verification to demonstrate compliance with EU requirements

For UK manufacturers exporting covered products into the EU, verified emissions data can also help customers meet their own CBAM obligations.

Steps to Verification

1

Initial enquiry

Discuss your organisation, CBAM obligations and verification requirements. We agree the scope, timetable and verification activities.

2

Document review

Our verification team reviews your emissions reports, supporting evidence, monitoring plans and documentation for completeness and accuracy.

3

Verification assessment

Our qualified auditors carry out an on-site audit, including reviewing data collection methods and assessing reported emissions.

4

Findings and corrections

If any issues are identified, you have the opportunity to provide additional evidence or make corrections before verification is completed.

5

Independent verification

A final independent technical review is completed to confirm that verification requirements have been met.

6

Verification report issued

Following successful verification, you receive a verification report to support your CBAM reporting obligations, which must be submitted to the EU register by August 2027 at the latest.

Benefits of CBAM Verification

Demonstrates compliance with EU-CBAM requirements
Supports the use of actual emissions data where applicable
Improves confidence in the accuracy of emissions reporting
Reduces the risk of reporting errors and compliance issues
Builds trust with customers, regulators and supply chain partners
Strengthens your organisation's sustainability credentials
Helps prepare your business for future regulatory developments

CBAM Reporting Requirements

Organisations within the scope of CBAM must prepare annual reports detailing the embedded CO₂ emissions associated with covered imported goods.

These reports may include:

Direct emissions from production
Indirect emissions where required
Details of calculation methodologies
Supporting evidence and documentation
Monitoring plans and production information

Where actual emissions values are reported instead of default values, independent verification is required. Accurate reporting and robust evidence are essential to meeting EU-CBAM requirements and avoiding unnecessary compliance risks.

Why Choose TÜV UK?

TÜV UK is a leader in EU-CBAM Verification, offering:

Expert Support: Experienced auditors with emissions verification expertise
Global Recognition: TÜV UK is part of the TÜV NORD Group, a globally respected certification body.
Impartial Certification: Benefit from an independent, third-party assessment.

Get Started Today!

Take the next step towards EU-CBAM compliance with TÜV UK. Contact us today to learn more about our EU-CBAM Verification services and how we can support your organisation in meeting its CBAM reporting requirements.

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FAQs

Frequently Asked Questions

CBAM reporting involves submitting information about the embedded emissions of imported CBAM goods, while CBAM verification is the independent assessment of this reported data. Verification provides assurance that emissions calculations and supporting information are accurate and meet EU CBAM requirements.

UK companies may need CBAM verification if they manufacture CBAM-covered goods exported to the EU or provide emissions data to support an EU importer’s CBAM obligations. Organisations should assess their role within the supply chain to understand whether verification is required.

An accredited CBAM verification body is an independent organisation authorised to verify emissions reports under the EU CBAM regulation. Verification bodies assess reported emissions data against applicable requirements to confirm its accuracy and reliability.

The duration of CBAM verification depends on factors such as the complexity of your operations, the number of products covered, the quality of available emissions data and the readiness of your supporting documentation.

The cost of CBAM verification depends on the scope and complexity of the verification required. Factors such as the number of products, production sites, data availability and verification effort can influence the overall cost. Contact TÜV UK to discuss your specific requirements.

Where actual emissions values are required to be verified, failing to complete verification may affect an organisation’s ability to meet CBAM reporting obligations. Accurate and verified emissions data helps reduce the risk of compliance issues.

TÜV UK provides independent verification services and can assess emissions data against CBAM requirements. As a verification body, TÜV UK does not provide consultancy or implementation support but can verify your reported information once prepared.

The documents required will depend on your organisation and the products covered but may include emissions calculations, monitoring methodologies, production records, supporting evidence and relevant CBAM reports.

CBAM requirements for indirect emissions depend on the specific goods and applicable EU rules. Organisations should ensure they understand which emissions categories apply to their products when preparing CBAM reports.

Companies can prepare by establishing reliable emissions data collection processes, maintaining supporting documentation, understanding CBAM reporting requirements and ensuring relevant personnel are familiar with their responsibilities.