Compliance
CBAM Verifier Rules: What Importers & Verifiers Need to Know
With the EU’s Carbon Border Adjustment Mechanism in full swing, new guidance clarifies verification, accreditation, and registry access—key steps for fair CBAM compliance by importers and third-country exporters.
By NomadicTax Research Team • 5-8 min read • September 9, 2026
## What is CBAM and What’s New?
The **Carbon Border Adjustment Mechanism (CBAM)** is the EU's tool to prevent carbon leakage—making sure imported goods face the same carbon cost exposure as products made in the EU. Key developments in August 2026 include:
- Guidance for verifiers and National Accreditation Bodies (NABs) on how to verify emissions for third-country installations whose goods enter the EU from **1 January 2026**. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/european-commission-publishes-guidance-cbam-verifiers-and-accreditation-bodies-2026-08-24_en?utm_source=openai))
- Procedure for verifiers to obtain access to the CBAM Registry, effective **1 September 2026**. This registry will be used to upload verification reports and must be used from **January 2027** onward. Importers will then be allowed to use **actual verified emissions** instead of default values in reports. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/european-commission-publishes-guidance-cbam-verifiers-and-accreditation-bodies-2026-08-24_en?utm_source=openai))
## Key Compliance Requirements for Importers & Verifiers
- **Accreditation**: Verifiers must be accredited by the relevant NAB before they can access the Registry. This process remains crucial for third-country bodies. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/european-commission-publishes-guidance-cbam-verifiers-and-accreditation-bodies-2026-08-24_en?utm_source=openai))
- **Registry Access**: After accreditation, verifiers can register from **1 September 2026** but **not earlier**. Importers should avoid early emissions reports or attestations until their verifier is fully registered. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/european-commission-publishes-guidance-cbam-verifiers-and-accreditation-bodies-2026-08-24_en?utm_source=openai))
- **Verification Reports**: Installations outside the EU will need verified emissions data for CBAM statements starting 2027. If they use default values instead of verified emissions, they may incur less precise costs and face reputational risk. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/european-commission-publishes-guidance-cbam-verifiers-and-accreditation-bodies-2026-08-24_en?utm_source=openai))
## Practical Example
A German importer bringing in steel made in a non-EU country must do the following:
- Contract an accredited verifier (outside or inside the country), ensure NAB accreditation,
- Wait until after **1 September 2026** to use a verifier who’s also registered in the CBAM Registry,
- Decide whether to report **actual verified emissions** from 2027 onward; if not, use default values (likely conservative and costlier in many cases).
## Tips: Mitigating Risk & Optimizing Strategy
- Early engagement: Seek NAB accreditation and verifier registration **ahead of deadlines**.
- Consider investments in measuring emissions at production facilities outside the EU now – if default values are high, verified data may reduce duty burdens.
- Validate documentation from third countries carefully—it might be subject to scrutiny and audit.
**Why this matters**: Importers rely on accurate emission data to calculate CBAM obligations. Using default values reduces precision and might increase costs. For verifiers, early validation ensures they are part of the approved network moving into 2027.
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TaxHome: EU · Author: NomadicTax Research Team · Read time: 5 min