CBAM webinar follow up: “Become a CBAM verifier: all about accreditation and verification”

Under CBAM, only verifiers accredited by EU National Accreditation Bodies (NABs) can verify the total embedded emissions declared in an importer's CBAM declaration. To support verification bodies both within and outside the EU, this webinar covered CBAM accreditation and verification processes.

Together with subject matter experts, DG TAXUD presented the practical aspects of accreditation and verification to a target audience of EU ETS verifiers and new verifiers who are potential applicants for CBAM accreditation.

Key aspects covered in the webinar included the state of play regarding NABs that offer accreditation, with imminent plans of expansion. Following an overview of the accreditation process, the webinar offered a deep dive into verification rules.

The webinar closed by summarising recent updates to the CBAM methodology: the functional unit, as well as new rules to set up multifunctional production processes and to calculate embedded emissions of precursors, as well as to define the new system boundaries for iron, steel, and aluminium products.

Webinar highlights

• Core elements of CBAM compliance for verifiers:
  • Verification principles and governance
  • Main stages of the verification process
  • Scope of audit and Monitoring Plan validation
  • Misstatements, data gaps, and materiality
  • Risk assessment and site visits
  • Differences between CBAM and other emissions verification systems
• Overview of recent changes to the CBAM methodology:
  • Reporting rules
  • Monitoring methodologies
  • Implementation requirements

"If you're a verifier, make sure that you're ready to get your accreditation as soon as possible. Those who will access accreditation first will be better placed to provide services to clients. There's a large demand on the side of the exporters to get verification of their emissions."

Vicente Hurtado Roa (Head of Unit, C2 DG TAXUD)

Resources

You can access the recording and supporting documents below:

• Key takeaways: For a summary of this webinar, download the one pager.
• Webinar recording: Watch the full session on Customs & Tax EU Learning Portal.
• Webinar presentation: Download and review the slides.
• Past webinars: Access recordings and materials from earlier webinars in the series on the CBAM Communications and FAQs page.

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For more information, visit DG TAXUD's dedicated CBAM website.