政策法规现行有效欧盟(统一法规)清关税务

New resources available for CBAM verifiers

效力	发布日期	生效日期	发文机构
现行有效	2026-09-28	2026-09-28	European Commission - Taxation and Customs Union

发布09-28

生效09-28

摘要总结AI 辅助解读

欧盟委员会税务与海关总司发布针对CBAM（碳边境调节机制）核查员的新资源包，旨在协助其应对核查、认可及访问CBAM登记系统。内容包括：关于2026年1月1日起进口货物排放报告核查与认可的指南；自2026-09-01起获取CBAM登记系统访问权限的程序说明；以及供已获认可核查员使用的操作文档和培训视频。此公告为程序性指引与工具更新，不直接改变实体权利义务，建议相关方查阅原文以获取具体操作细节。

New resources are available to help CBAM verifiers navigate verification, accreditation and access to the CBAM Registry. These resources include:

guidance on CBAM verification and accreditation;
information and documentation on access to the CBAM Registry;
operational documents and new training videos for accredited verifiers.

Guidance on verification and accreditation

The [guidance](https://taxation-customs.ec.europa.eu/document/download/030fe146-38e5-46b8-82b5-5f72da089a7b_en?filename=GUIDANCE%20ON%20CBAM%20VERIFICATION%20AND%20ACCREDITATION%20FOR%20VERIFIERS%20AND%20NATIONAL%20ACCREDITATION%20BODIES.pdf) mainly focuses on verifiers who will verify emissions reports from operators of installations outside the EU that produce CBAM goods imported into the EU from 1 January 2026. It also explains the rules for National Accreditation Bodies responsible for the accreditation and surveillance of these verifiers.

Access to the CBAM Registry

The European Commission has also published the procedure describing how CBAM verifiers can obtain access to the CBAM Registry from 1 September 2026. It describes the roles and responsibilities of verifiers, accreditation bodies, the European Commission and National Competent Authorities.

Resources for accredited verifiers

[Three documents](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-registry_en) are available to support accredited verifiers in accessing and using the CBAM Registry- O3CI portal:

guidance on access and registration request procedures;
a quick guide on how to request technical user access;
a user manual for accredited verifiers and installation operators portal.

New training videos

Three new training videos are now available on the [CBAM Registry](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-registry_en#accredited-verifiers) webpage to support accredited entities in using the CBAM Registry- O3CI portal. The videos provide guidance on:

applying to become a registered verifier;
submitting change requests; and
managing collaboration requests with operators of third-country installations.

Resources

[Verification of CBAM emissions](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-verification_en)

[CBAM Registry](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-registry_en)

[Resources for accredited verifiers](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-registry_en#accredited-verifiers%20)

[Training videos](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-registry_en#accredited-verifiers%20)

[CBAM information](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en)

Publication date

28 September 2026

Author

[Directorate-General for Taxation and Customs Union](https://commission.europa.eu/about/departments-and-executive-agencies/taxation-and-customs-union_en)