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Requirement · GOV-03State the material composition of each downstream good in the verification report.
Accredited verifiers preparing CBAM verification reports 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(23)(b), inserting point (ka) in point 2 of Annex VI 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: applies from 1 January 2028 per Art. 2. as of 2026-08-14
- It names 2 industries by name: Steel and Aluminium. as of 2026-08-14
- Compliance is checked by accredited third party, annual. as of 2026-08-14
The rule
New — no predecessor
Trigger
preparation of a verification report covering a downstream good
Obligation
State the material composition of each downstream good in the verification report.
Who is affected
Addressee
Accredited verifiers preparing CBAM verification reports
Class
Businesses
Sectors
Names Steel, Aluminium and metals · Reaches Automotive, Construction
Applies
applies from 1 January 2028 per Art. 2
Burden drivers
D1 · D4 — 2 of 7 marks fire on this provision.