The Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026
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Change 1
12 Requirements to be a verifier
(1) All verified emissions data for a CBAM good must be verified by a person (“a verifier”) who— (a) is independent of— (i) the importer of the CBAM good, (ii) the installation at which the CBAM good was produced or its operator, and (iii) any installation at which a precursor good for the CBAM good was produced or the operator of the installation, (b) is accredited by an accreditation body to verify relevant emissions for the type of CBAM good to which those emissions relate, and (c) meets such further standards and requirements specified in a notice published by the Commissioners. (2) A notice under paragraph (1)(c) may include— (a) technical and accreditation standards that a verifier must meet, including by reference to standards produced by international bodies; (b) provision requiring a verifier to produce and implement a plan for the verification of data at the installation at which the CBAM good was produced, which may include— (i) detail of the activities to be taken to verify data, including requirements on timing and location; (ii) detail on the testing and sampling of data and emissions which will be undertaken by the verifier; (iii) detail on how verifiers will ensure that the operator of an installation is complying with requirements imposed under regulation 11; (c) requirements that a verifier must be able to obtain information from the operator of an installation in order to verify data from that installation, which may include— (i) information about the goods produced at the installation, and the processes by which those goods are produced; (ii) information on the operator’s systems and processes for monitoring emissions; (d) requirements for a verifier to carry out a risk assessment of an installation; (e) provision about the circumstances where a site visit to an installation is required; (f) requirements about the documentation and records the verifier must keep in relation to operators, installations and emissions data; (g) requirements about internal checks and quality assurance processes the verifier must have in place; (h) requirements about information which must be provided to an accreditation body; (i) further standards that a verifier must meet to be independent in accordance with paragraph (1)(a).
12 Requirements to be a verifier
(1) All verified emissions data for a CBAM good must be verified by a person (“a verifier”) who— (a) is independent of— (i) the importer of the CBAM good, (ii) the installation at which the CBAM good was produced or its operator, and (iii) any installation at which a precursor good for the CBAM good was produced or the operator of the installation, (b) is accredited by an accreditation body to verify relevant emissions for the type of CBAM good to which those emissions relate, and (c) meets such further standards and requirements specified in a notice published by the Commissioners. (2) A notice under paragraph (1)(c) may include— (a) technical and accreditation standards that a verifier must meet, including by reference to standards produced by international bodies; (b) provision requiring a verifier to produce and implement a plan for the verification of data at the installation at which the CBAM good was produced, which may include— (i) detail of the activities to be taken to verify data, including requirements on timing and location; (ii) detail on the testing and sampling of data and emissions which will be undertaken by the verifier; (iii) detail on how verifiers will ensure that the operator of an installation is complying with requirements imposed under regulation 11; (c) requirements that a verifier must be able to obtain information from the operator of an installation in order to verify data from that installation, which may include— (i) information about the goods produced at the installation, and the processes by which those goods are produced; (ii) information on the operator’s systems and processes for monitoring emissions; (d) requirements for a verifier to carry out a risk assessment of an installation; (e) provision about the circumstances where a site visit to an installation is required; (f) requirements about the documentation and records the verifier must keep in relation to operators, installations and emissions data; (g) requirements about internal checks and quality assurance processes the verifier must have in place; (h) requirements about information which must be provided to an accreditation body; (i) further standards that a verifier must meet to be independent in accordance with paragraph (1)(a).
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