CBAM verification: independent verification of your CBAM data for a compliant CO₂ border adjustment
Request CBAM report verification in just 1 minute
CBAM is the European Union's Carbon Border Adjustment Mechanism (CBAM). It ensures that imported goods bear the same CO₂ costs as products manufactured in the EU. In this way, the EU wants to prevent companies from relocating their production to countries with lower environmental standards in order to save costs - an effect known as carbon leakage.
The CBAM regulation phase has been in force since 1 January 2026 and currently applies to goods that are produced with particularly high CO₂ emissions. These include steel, aluminium, cement, fertilisers, electricity, hydrogen and electricity. In the future, other industrial sectors could be added in order to consistently implement the EU's climate targets.
From 1 January 2026, CBAM reports based on actual values must be verified by an accredited verification body.
You are affected by CBAM if the following applies to your company:
You are an operator of facilities in third countries: You manufacture CBAM-relevant goods and must prepare an emissions report that is verified by an accredited inspection body. The verified report is a prerequisite for your EU customers to be able to state actual emission values in their CBAM declaration.
We are seeking accreditation as a verification body under the Carbon Border Adjustment Mechanism (CBAM) and are already systematically aligning our internal processes with the future requirements for such bodies.
Our commitment:
to fulfil this verification role in future with the highest level of technical expertise, complete impartiality and maximum transparency. Once we have obtained our accreditation, companies will be able to have their imported goods fully verified by us in accordance with CBAM requirements.
By checking and verifying your CBAM reports, we ensure that the reported CO₂ emissions comply with EU requirements and have been methodically recorded correctly.
Our services at a glance:
Companies that fall under CBAM are obliged to prepare regular reports on the CO₂ emissions of their imported goods. The specifications and requirements are derived from the EU Green Deal "Fit for 55".
CBAM reports must:
- be submitted annually to the European Commission,
- contain detailed information on direct and indirect emissions from production processes, and
- be verified by an independent testing centre such as TÜV NORD if no standard values are used.
The full CBAM obligations will apply from 1 January 2026. The transition phase with quarterly CBAM reports has been completed since 31 December 2025.
With an independent and transparent audit and verification of your CBAM reports by TÜV NORD, you can ensure that your emissions data complies with EU requirements and is documented in a legally compliant manner. You must submit the verified reports to the European Commission by 31 August 2027 at the latest.
The CBAM costs are made up of three components:
Verification of CBAM reports will be mandatory from 2026. Companies must prove by 30 August of the following year at the latest that their emissions data has been verified and confirmed by an independent verification body if no default values have been specified. For the year 2026, the report must be submitted by 30 September 2027 at the latest.
Companies have had to submit their CBAM reports to the European Commission annually since 1 January 2026. These reports contain detailed information on the CO₂ emissions of the imported goods and their calculation methodology.
Companies must submit detailed CO₂ data for imported goods. This includes
The data must be checked and confirmed by an independent test centre if no standard values are used.
That is indeed one of the biggest challenges. We recommend talking to suppliers now and making clear agreements about data delivery.
Each supplier is considered a separate CBAM unit if real data is to be used in the report.
CBAM complements the EU Emissions Trading System (ETS) and creates a level playing field for European producers of CBAM goods.
While EU companies have to pay directly for their CO₂ emissions through ETS certificates in emissions trading, CBAM means that the associated emissions are also taken into account in a cost-effective manner for imported goods.
TÜV NORD is an internationally recognised testing and certification service provider. We assess and certify the fulfilment of legal requirements and voluntary standards worldwide. Our auditors are experts in their field and work with a standardised methodology. This allows us to guarantee you neutrality, independence and continuous support.