Prepare for CBAM Compliance from 2026 with an accredited verification body: verify your embedded emissions and access to the EU market
The Carbon Border Adjustment Mechanism (CBAM) requires importers of certain goods into the European Union to report the greenhouse gas emissions embedded in those products.
Operators located outside the EU that produce CBAM goods can choose to report actual embedded emissions rather than relying on default values. However, actual emissions can only be used when they have been verified by an accredited verifier.
RINA delivers accredited CBAM verification services, helping operators demonstrate compliance, improve transparency and support their customers' CBAM reporting obligations.
What we offer
RINA delivers independent verification of embedded emissions in accordance with CBAM requirements and the applicable European regulations (Regulation (EU) 2023/956 and its implementing acts, including the CBAM Methodology Act).
The service assesses the Operator’s Emission Report and the Monitoring Plan, verifying the correctness of embedded emissions calculations, data sources and monitoring methodologies, with a focus on accuracy, consistency and traceability.
The process begins with strategic and risk analysis and the development of a verification plan, followed by process and data verification including verification of the Operator’s emission reports and assessment of the monitoring plan. Where appropriate, the Monitoring Plan may be assessed at an early stage of the process. Any identified misstatements or non-compliances are communicated to the operator for resolution. The process is completed through the preparation of the verification report, an independent review and its final issuance. Once issued, the operator can disclose the verification report to the authorised CBAM declarant for use in fulfilling their CBAM obligations.
Why choose us
RINA is an accredited verification body for both CBAM and the EU ETS, one of the regulatory systems most closely aligned with CBAM. Drawing on extensive experience in emissions verification and regulatory frameworks, our experts deliver reliable, consistent and internationally recognised verification services.
CBAM verification is intended for operators of installations located outside the European Union that produce CBAM goods. If actual embedded emissions are reported to EU importers instead of default values, these emissions must be verified by an accredited CBAM verifier.
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 selected carbon-intensive sectors, including iron and steel, aluminium, cement, fertilisers, electricity and hydrogen, as listed in Annex I of Regulation (EU) 2023/956. Additional sectors may be included as the mechanism evolves.
The number of CBAM certificates to be surrendered is determined based on several factors, including the embedded emissions associated with the imported goods, the carbon price effectively paid in the country of origin and applicable adjustments related to free allocation. Higher embedded emissions generally result in a higher number of CBAM certificates being required.
Embedded emissions are reported to the authorised CBAM declarant, normally the EU importer or, where applicable, its indirect customs representative. The emissions data are generally provided by the operator of the non-EU installation where the CBAM goods are produced.
281
ETS installations verifified in Italy
1000
Projects validated and verified worldwide since 2008
~ 38.5
Million tco2e verified in Italy
143
ETS2 operators already engaged
