Evidence that withstands scrutiny
Evidence that withstands scrutiny
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CBAM accreditation · assessment under way · ACCREDIA DC26PRT0296 — status record
Authorised CBAM declarant status and certificate obligations begin, with a single mass threshold of 50 tonnes of CBAM goods per importer per year.
The national accreditation bodies of the EU and EEA states begin granting CBAM accreditation. They are the only bodies competent to grant it. A verification company established in an EU or EEA country applies to the national body of its own country; a company established outside the EU may apply to any national body that offers the service.
Four general guides plus six sector guides covering production processes, value chains and monitoring and reporting considerations.
Requirements for verification of emissions reports of operators of installations producing CBAM goods outside the EU, plus the Registry access procedure.
The Commission expects the first CBAM verifiers to be accredited around this point, and will publish a list of accredited verifiers. Accredited verifiers register in the CBAM Registry and verification of 2026 data begins.
A verifier may obtain Registry access from this date, and must register within two months of receiving CBAM accreditation.
Accredited verifiers issue verification reports in the Registry.
Authorised CBAM declarants may begin purchasing CBAM certificates against their 2026 imports.
The first annual CBAM declaration and the associated certificate surrender fall due.
The declaration deadline is the visible date, but it is not the one that decides your outcome. If actual values are to be used for 2026 imports, the monitoring arrangements had to be in place during 2026 — data cannot be reconstructed afterwards from a calendar that did not exist. The practical question in late 2026 is not “when is the deadline”, it is “does the 2026 data we already hold support an actual value, and can it be traced”.
Tell us what must be relied on, who will rely on it and by what date. We will confirm the correct programme, evidence requirement and responsible entity — or tell you it is outside our scope.
