European Commission, Directorate-General for Taxation and Customs Union, Guidance on CBAM verification and accreditation for verifiers and National Accreditation Bodies, Brussels, 24 August 2026
Source ID
SRC-563
Citation
European Commission, Directorate-General for Taxation and Customs Union, Guidance on CBAM verification and accreditation for verifiers and National Accreditation Bodies, Brussels, 24 August 2026
URL or path
https://taxation-customs.ec.europa.eu/document/download/030fe146-38e5-46b8-82b5-5f72da089a7b_en; research/AQ73_B10_accreditation_registers/EC_Guidance_CBAM_verification_accreditation_2026-08-24_dl2026-09-11.pdf and .txt
Type
Commission guidance, stated on its face to be non-binding
Hierarchy tier
2
Published
2026-08-24
Accessed
2026-09-11
Snapshot
1,832,316 bytes, 141 pages, first publication
Claims
CH3 line 123; the verifier's country-of-installation risk assessment
Status
PARTIAL
Version history
The register keeps changing after the book is fixed in print. Each entry below was added to this row in the order shown.
OPENED 12 SEPTEMBER 2026 at sections 4 (pre-contract, pages 45 to 46), 9 (accreditation, pages 111 to 119) and 10.2 (registration, pages 123 to 124); the rest unread. Its disclaimer: 'not legally binding and ... of an explanatory nature', and every sentence citing it must say guidance. Pages 45 to 46, the verifier weighs 'whether the verifier is able to provide verification in the country of the installation: This depends on whether the verifier has an office in the country (not mandatory ...), has competent staff capable to communicate in the country's language ..., whether travel is possible (security considerations, visa are available, travel time is reasonable), etc.' Page 111: 'One notable difference is the possibility for a CBAM verifier to be established in a third country.' Pages 123 to 124: 'The CBAM Registry is not available to the general public ... Therefore, the Commission will also publish on a regular basis information on accredited CBAM verifiers on their public website.' [row proposed as SRC-NEW-inline in audits/reports/AQ73_B10_accreditation_registers_2026-09-11.md; registered 12 September 2026]