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Simplification · FIN-07Find a certifying person meeting the independence test without the benefit of an express route through national accreditation.
Authorised CBAM declarants claiming a carbon price paid in a third country must comply, and it sits in an act that is partly law and partly a proposal.
Why it matters
The act this comes from is partly law in force and partly a proposal that can still change.
- It is Art. 1(7)(a)(2), adding a subparagraph to Art. 9(2) of Regulation (EU) 2023/956, in the CBAM extension — downstream goods and anti-circumvention. as of 2026-08-14
- The act gives its timing as: from entry into force (third day after publication), Art. 2. as of 2026-08-14
- It names no industry: it applies across the economy rather than to one of them. as of 2026-08-14
- Compliance is checked by accredited third party, annual. as of 2026-08-14
The rule
New — no predecessor
Trigger
declarant seeks a certifier for third-country carbon price documentation
Obligation
Find a certifying person meeting the independence test without the benefit of an express route through national accreditation.
Who is affected
Addressee
Authorised CBAM declarants claiming a carbon price paid in a third country
Class
Businesses
Sectors
No sector named — applies by size or activity
Applies
from entry into force (third day after publication), Art. 2
Burden drivers
No burden drivers recorded on this provision.
Source text
Verbatim
‘The independent person referred to in the first subparagraph may be a legal person accredited by a national accreditation body for the relevant scope of accreditation.
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