Set out in the verification report the quantities of each type of goods produced, the quantification of the installation's direct emissions, how those emissions are attributed across goods, and the energy and emissions flows not associated with those goods.
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)(a), deleting points (g) to (j) of 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 4 industries by name: Steel, Aluminium, Cement and Chemicals. as of 2026-08-14
- Compliance is checked by accredited third party, annual. as of 2026-08-14
Prior rule vs new rule
verifier preparing a verification report establishing the embedded emissions of the goods
Points (g) to (j) of Annex VI point 2 required the verification report to state the quantities of each type of declared goods produced in the reporting period, the quantification of the installation's direct emissions, a description of how those emissions are attributed to different types of goods, and quantitative information on goods, emissions and energy flows not associated with those goods.
preparation of a verification report under Article 8
Set out in the verification report the quantities of each type of goods produced, the quantification of the installation's direct emissions, how those emissions are attributed across goods, and the energy and emissions flows not associated with those goods.