The Carbon Border Adjustment Mechanism (Calculation of CBAM Rate and Determination of Carbon Price Relief) Regulations 2026
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Change 1
8 Accreditation
The data set out in regulation 7 must be verified by a person (“a verifier”) who meets all of the following requirements at the time of verification— (a) the person is accredited to the relevant standards specified in a notice published by the Commissioners; (b) the person is accredited by an accreditation body which is a full member of the Global Accreditation Cooperation Incorporated, a New Zealand incorporated society with the incorporation number 50223540; (c) the person is independent of— (i) the installation for which the person is verifying elements of the effective carbon price, (ii) the importer, (iii) the authorities of the city in which a qualifying carbon pricing scheme administered by or on behalf of a city is based, (iv) the authorities of the province, state or region in which a qualifying carbon pricing scheme administered by or on behalf of such province, state or region is based or in the case of a pair or group of provinces, states or regions, the authorities of the provinces, states or regions in question, (v) the state institutions of the country in which a qualifying carbon pricing scheme administered by or on behalf of a city, province state, region or national government is based, or in the case of a pair or group of provinces states or regions located in different countries, the state institutions of each country, (vii) the institutions of the supra-national organisation administering a qualifying carbon pricing scheme, where a scheme is administered by or on behalf of such an organisation.
8 Accreditation
The data set out in regulation 7 must be verified by a person (“a verifier”) who meets all of the following requirements at the time of verification— (a) the person is accredited to the relevant standards specified in a notice published by the Commissioners; (b) the person is accredited by an accreditation body which is a full member of the Global Accreditation Cooperation Incorporated, a New Zealand incorporated society with the incorporation number 50223540; (c) the person is independent of— (i) the installation for which the person is verifying elements of the effective carbon price, (ii) the importer, (iii) the authorities of the city in which a qualifying carbon pricing scheme administered by or on behalf of a city is based, (iv) the authorities of the province, state or region in which a qualifying carbon pricing scheme administered by or on behalf of such province, state or region is based or in the case of a pair or group of provinces, states or regions, the authorities of the provinces, states or regions in question, (v) the state institutions of the country in which a qualifying carbon pricing scheme administered by or on behalf of a city, province state, region or national government is based, or in the case of a pair or group of provinces states or regions located in different countries, the state institutions of each country, (vii) the institutions of the supra-national organisation administering a qualifying carbon pricing scheme, where a scheme is administered by or on behalf of such an organisation.
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