New EU guidance sets out how verifiers and national accreditation bodies should prepare for checks on carbon emissions linked to goods imported into the bloc from 1 January 2026.
The documents focus on the “definitive period” of the Carbon Border Adjustment Mechanism (CBAM), the EU system that applies a carbon cost to certain imported goods based on the greenhouse gas emissions generated during their production, the European Commission informed on Sunday.
The guidance is aimed in particular at verifiers who will check emissions reports from operators of installations outside the EU that produce CBAM goods imported into the EU from 1 January 2026.
It also outlines what is expected of National Accreditation Bodies — national organisations that accredit and monitor verifiers — including requirements for accreditation and ongoing surveillance.
Access to the CBAM Registry
A separate procedure explains how CBAM verifiers can obtain access to the CBAM Registry from 1 September 2026, including the roles of verifiers, accreditation bodies, the European Commission and National Competent Authorities.
Accreditation by the relevant National Accreditation Body is the first step, followed by an application for access to the CBAM Registry, with access granted by the National Competent Authority after it has checked the verifier is duly accredited.
Verifiers must register in the CBAM Registry within two months of receiving their CBAM accreditation, but not before 1 September 2026.
From January 2027, verifiers will issue verification reports in the CBAM Registry, allowing importers to use actual verified emissions when completing their CBAM declaration.
