CBAM: first accreditations for the verification of embedded emissions
Accredited verification of embedded emissions in imported products under the CBAM scheme ensures the reliability and comparability of environmental information within the European market. The first bodies have been accredited.
With the Carbon Border Adjustment Mechanism (CBAM)—the European system for adjusting carbon costs at the border—now fully operational, the role of accredited bodies responsible for verifying the emissions embedded in products imported into the European Union has become pivotal.
On September 28, the Sectoral Accreditation Committee of Accredia issued a resolution accrediting the first three bodies to verify embedded emissions under the CBAM scheme.
Specifically, the bodies that have obtained an extension of their accreditation within the V&V (Validation & Verification) framework to include the Carbon Border Adjustment Mechanism (CBAM) scheme are:
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BUREAU VERITAS ITALIA S.P.A.
Carbon Border Adjustment Mechanism (CBAM), for Activity Group I, II, III, IV, V, VI, VII, VIII, L, LII. -
RINA SERVICES S.P.A.
Carbon Border Adjustment Mechanism (CBAM), for Activity Group I, II, III, IV, V, VI, VII, L, LI, LII. -
SGS ICS ITALIA S.R.L.
Carbon Border Adjustment Mechanism (CBAM), for Activity Group I, II, III, IV, V, VI, VII, VIII, L, LII.
The role of verification in the CBAM system
With the implementation of the CBAM system—fully operational as of January 1, 2026—importers exceeding the established threshold of 50 tonnes per year of goods subject to the mechanism must obtain the status of “authorized CBAM declarant” and submit an annual declaration regarding the emissions embedded in the imported products.
The declaration reports, among other details, the quantity of imported goods, the embedded CO₂ emissions, and the number of CBAM certificates to be surrendered.
In this context, verification by accredited bodies plays a fundamental role in ensuring the reliability, transparency, and comparability of information regarding embedded emissions, thereby contributing to the proper functioning of the mechanism within the European Union market.
Moving towards the use of default emission values
A particularly significant step concerns the use of default emission values in CBAM declarations starting in 2027. The proper implementation of the system is a priority for the European Union and for the European Commission’s Directorate-General for Taxation and Customs Union (DG TAXUD).
In this context, the European Commission has recently published specific Operational guidelines aimed at verifiers, accreditation bodies, and economic operators, with the goal of supporting the harmonized application of CBAM provisions.
The accreditation of the first bodies thus represents a concrete step towards the full implementation of the CBAM verification system and strengthens the infrastructure needed to ensure the quality and reliability of data regarding emissions embedded in imported products.