Carbon Border Adjustment Mechanism – Verification
CBAM verification for reliable emissions data
The European Union’s Carbon Border Adjustment Mechanism (CBAM) puts a carbon price on the emissions embedded in certain imported goods. CBAM directly affects EU importers and can also affect non-EU producers and suppliers serving the European market. Organisations therefore need reliable emissions data that can be calculated, reported and verified in accordance with the applicable requirements.
Control Union has applied for accreditation for CBAM verification through its Dutch office and is preparing to offer these services once accreditation has been granted. Until accreditation is obtained, Control Union cannot provide accredited CBAM verification services.
What is CBAM?
CBAM is an EU mechanism designed to apply a comparable carbon price to certain imported goods as that faced by products manufactured within the EU under the EU Emissions Trading System (EU ETS). The definitive phase began on 1 January 2026, introducing financial obligations alongside reporting requirements.
CBAM currently covers iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. Importers must report the embedded emissions of relevant goods and purchase CBAM certificates. Producers outside the EU may therefore also need to provide emissions data to their European customers.
Why have your CBAM emissions data verified?
CBAM verification independently confirms whether reported emissions data meets the applicable CBAM requirements. Verified actual emissions data can be used under CBAM instead of applicable default values.
As default values are generally conservative, using verified actual emissions data can support more accurate reporting and potentially reduce CBAM costs. Verification also helps reduce the risk of errors and non-compliance.
The CBAM timeline
What does CBAM mean for your organisation?
CBAM requirements affect organisations differently depending on their role in the supply chain.
Importers in the Netherlands
If you import CBAM goods into the Netherlands from outside the EU, you will face reporting and financial obligations relating to their embedded emissions. Reliable emissions data from suppliers is important for supporting your CBAM declaration and, where possible, using actual emissions values.
Producers outside the EU
If you supply CBAM goods to customers in the Netherlands or elsewhere in the EU, importers may ask you to provide detailed and verified emissions data. Effective monitoring, traceable production data and preparation for independent verification can help you meet these requirements and support access to the European market.
With offices around the world, Control Union can support producers and importers across international supply chains. The intended EU accreditation for CBAM verification is being pursued through our Dutch office.
CBAM by sector
CBAM currently applies to several carbon-intensive sectors. Relevant emissions sources and data requirements vary depending on the product and production process.
Iron and steel
Production processes and complex international supply chains make reliable embedded emissions data essential.
Cement
Both fuel consumption and process emissions from calcination play an important role in emissions calculations.
Aluminium
Electricity consumption can account for a significant proportion of embedded emissions, making reliable energy and production data essential.
Fertilisers
Emissions-intensive chemical processes, including ammonia production, require robust calculation methods and monitoring.
Hydrogen and electricity
Hydrogen and electricity are also covered by CBAM. However, Control Union does not offer CBAM verification for hydrogen or electricity.
Preparing for CBAM verification
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Ensure reliable emissions data
Good preparation starts with reliable monitoring, clear documentation and appropriate calculation methodologies. This enables the required emissions data to be assessed efficiently.
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Start preparing early
Collecting and reviewing production data and addressing any data gaps takes time. Preparing early helps the verification process run more smoothly.
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Look beyond compliance
Reliable emissions data not only supports CBAM compliance but can also be relevant to CBAM costs, competitiveness and customer relationships.
Frequently asked questions
The Carbon Border Adjustment Mechanism (CBAM) is an EU mechanism that places a carbon price on certain goods imported into the EU. Its purpose is to ensure that imported products face comparable carbon costs to products manufactured within the EU under the EU ETS.
CBAM primarily affects EU importers of goods covered by the mechanism. Producers and suppliers outside the EU can also be affected because importers require emissions data from their suppliers to meet their CBAM obligations.
CBAM currently covers iron and steel, aluminium, cement, fertilisers, hydrogen and electricity. The scope may change as the regulatory framework develops.
Verified emissions data is required when an organisation wants to use actual emissions values under CBAM. Without independent verification, an importer may use the applicable default values.
Default values are predetermined emissions values provided under the CBAM framework. They are generally easier to use but are also conservative. Actual values are based on the producer’s real emissions data and require independent verification, providing a more accurate representation of emissions and potentially reducing CBAM costs.
Ready to take the next step with CBAM?
Control Union combines technical expertise with practical knowledge of verification and European regulations. Discuss your CBAM obligations and verification requirements with our specialists.
We can help you understand the relevant requirements and prepare for independent verification.
Request a CBAM scope assessment.
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