The European Union has set out in detail the rules for verifying embedded emissions under the Carbon Border Adjustment Mechanism (CBAM). The new guidelines specify who will verify the accuracy of information on greenhouse gas emissions arising from the production of goods in their countries of origin, and how this will be done.
The European Commission has published all the current rules on a separate page covering verification and accreditation rules.
Importers are required to submit CBAM declarations annually. These may be based either on actual verified emissions data or on established default values. Where actual figures are used, verification must be carried out by independent verifiers accredited by the national accreditation bodies of EU Member States.
Who can provide CBAM accreditation
The only bodies authorized for this activity are the national accreditation bodies (NABs) of the EU and European Economic Area countries.
The choice of verification body is straightforward: the verifier must select the NAB of the country in which the EU manufacturer is registered.
External importers, for accreditation purposes, may apply to the NAB of any EU country.
What about importers from non-EU countries
First and foremost, it should be noted that CBAM verification applies to each specific installation involved in the production of goods covered by the mechanism. In the absence of national accreditation bodies, the situation with emissions verification becomes somewhat more complicated. However, the European Commission has clarified this algorithm as well as the roles of all interested parties.
- National accreditation bodies of EU countries are responsible for certifying CBAM verifiers who validate embedded emissions. They grant accreditations to operate within CBAM and provide regular oversight of their activities.
- Operators of installations from non-EU countries. Enterprises located outside the European Union monitor and calculate embedded emissions in accordance with CBAM methodology requirements. The resulting data is submitted to accredited verifiers for further verification.
- Accredited CBAM verifiers. They analyze monitoring methods, the correctness of emissions calculations, and supporting documentation. Based on the results, a verification report is generated, which may be used when submitting a CBAM declaration.
- CBAM declarants receive validated actual emissions data through the CBAM registry and use this information to prepare and submit the relevant declaration.
Verification for Ukraine
The above-mentioned algorithm also applies to Ukraine. In theory, verifiers may apply for accreditation in any EU country. In practice, however, the Ministry of Economy, Environment, and Agriculture has reached an agreement for assistance from Sweden.
Акредитацію українським верифікаторам надаватиме Шведський орган з акредитації (SWEDAC). Про технічні нюанси його співпраці з українським агентством з верифікації ЕкоПолітика докладніше розповідала у матеріалі. Ключове – НААУ фактично є лише субпідрядником у цьому процесі. Українська інституція не може ухвалювати жодних рішень щодо акредитації, але може бути залучена на різних технічних етапах.
