Verify your embedded emissions data based on actual values and prepare early for mandatory CBAM verification from 2027
The Carbon Border Adjustment Mechanism (CBAM) introduces new reporting and verification obligations for EU importers and non-EU producers of carbon-intensive goods. From 2026 onwards, declared embedded emissions will directly affect the number of CBAM certificates to be surrendered. Ensuring accurate data, compliant methodologies and robust monitoring systems is essential to avoid future penalties and additional costs.
RINA’s CBAM pre‑verification service follows the verification principles and methodological requirements established by Regulation (EU) 2023/956 and its implementing acts. The service assesses the embedded emissions calculations, data sources, operator’s emission report and monitoring plan used for CBAM reporting, with a focus on consistency, accuracy and traceability.
The pre‑verification includes a structured review of emission data, applied calculation methodologies and internal controls, highlighting deviations, data gaps or improvement areas. At the end of the process, RINA issues a detailed pre‑verification report summarising the assessment results, findings followed by recommendations and compliance observations.
This service supports organisations in strengthening data quality, optimising internal processes and preparing for the mandatory CBAM verification phase.
RINA is an accredited verification body for EU ETS, the system most similar in concept to CBAM. With many years of experience in emissions verification and regulatory frameworks, our experts provide reliable, consistent and market-recognised CBAM pre-verification services. In 2026, we supports EU importers and non-EU operators through CBAM pre-verification, market readiness assessments, and gap analysis.
From January 2027 onward, as an accredited verification body, RINA will perform official CBAM verification.
This service is intended for EU importers or for operators of installations based in non-EU countries producing iron and steel, aluminium, fertilizers, cement, electricity or hydrogen. These sectors are currently covered by the CBAM regulation.
The Carbon Border Adjustment Mechanism (CBAM) is an EU system established by Regulation (EU) 2023/956 to address greenhouse gas emissions embedded in certain goods imported into the EU. Its objective is to prevent carbon leakage, reduce global emissions and support the goals of the Paris Agreement by encouraging emission reductions in third countries.
CBAM applies to goods listed in Annex I of Regulation (EU) 2023/956, including iron and steel, aluminium, cement, fertilizers, electricity and hydrogen when they are imported into the European Union.
CBAM requires EU importers, or their representatives, to purchase and surrender CBAM certificates. The number of certificates depends on the amount of greenhouse gas emissions embedded in the imported goods, any carbon price effectively paid in the country of non-eu producer and EU ETS free allocation adjustments for the relevant reporting year.
The number of CBAM certificates is calculated based on the declared embedded emissions associated with the imported goods. Higher embedded emissions result in a higher number of certificates to be surrendered.
Embedded emissions are reported to the CBAM declarant (the EU importer or its customs representative) by the exporter. In most cases, this information is provided by the operator of the non-EU installation where the CBAM goods are produced.
