CBAM – verification of emissions from imported goods

If you import goods covered by CBAM, you must report emissions from their production. The data must also be verified by an accredited verification body.

CBAM (Carbon Border Adjustment Mechanism) is an EU system designed to reduce the risk of carbon leakage – that is, production moving from the EU to countries with less stringent climate regulations. It complements the EU Emissions Trading System (EU ETS).

CBAM applies to certain imported goods, including cement, iron and steel, aluminium, fertilisers, electricity and hydrogen.

What you need to do

If your organisation is covered by CBAM, you must:

• report emissions from the production of imported goods (embedded emissions)
• ensure that the reported data is verified by an independent verification body

Verification of emissions

The verification body reviews your reported data to ensure that it is accurate and complies with CBAM requirements.

To perform this work, the verification body must be accredited. Accreditation means that a national accreditation body has assessed that the organisation has the necessary competence, procedures and impartiality.

Accreditation

Swedac is Sweden’s national accreditation body and accredits verification bodies.

If you are a verification body based outside the EU, you must apply for accreditation with a national accreditation body within the EU.

More information

Carbon Border Adjustment Mechanism (taxation-customs.ec.europa.eu)

Contact

If you have any questions regarding accreditation in the area of CBAM verification, please contact:

Elin Lagnemo, Lead Assessor, Industrial Unit
Mailadress: elin.lagnemo@swedac.se