政策法规现行有效欧盟(统一法规)清关税务

The European Commission publishes guidance for CBAM verifiers and accreditation bodies

效力	发布日期	生效日期	发文机构
现行有效	2026-08-24	2026-08-24	European Commission - Taxation and Customs Union

发布08-24

生效08-24

摘要总结AI 辅助解读

欧盟委员会发布针对CBAM（碳边境调节机制）核查员及认可机构的指导文件，旨在明确最终实施阶段下的核查与认可要求。该指南重点解释了对2026年1月1日起进口至欧盟的CBAM货物排放报告的核查规范，以及国家认可机构（NABs）的职责。同时公布CBAM登记系统访问程序：核查员需在获得认可后两个月内、且不早于2026-09-01申请注册；自2027-01-01起，核查员将通过该系统出具报告，供进口商使用实际核查排放量完成申报。

The guidance support stakeholders in understanding the requirements applicable to verification and accreditation under the CBAM definitive period.

What the guidance covers

The guidance is intended to explain the requirements of the CBAM Regulation in clear language, with a particular focus on verifiers intending to verify emissions reports of operators of installations producing CBAM goods outside the EU that are imported from 1 January 2026. The guidance will also describe the requirements applicable to National Accreditation Bodies (NABs) performing accreditation and surveillance of these verifiers.

Access to the CBAM Registry

The Commission has also published a procedure setting out how CBAM verifiers can obtain access to the CBAM Registry as from 1 September 2026 (see link below) and describes relevant roles and responsibilities of verifiers, accreditation bodies, EC and NCAs. For further information, please visit the [CBAM Registry](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-registry_en) webpage and consult the access procedure. Accreditation by the relevant National Accreditation Body (NAB) is the first step in the process, followed by a subsequent application for an access to the CBAM Registry. The relevant National Competent Authority (NCA) would grant access to verifiers after checking that they are duly accredited.

Why it matters

The guidance will help verifiers and NABs understand the requirements applicable to verification and accreditation under CBAM, while the Registry access manual provides a clear framework for Accredited Entities seeking access to the system. CBAM verifiers must register in the CBAM Registry within two months of receiving their CBAM accreditation, but not before 1 September 2026. Starting from January 2027, they will issue verification reports in the CBAM Registry, thus allowing importers to use actual verified emissions to complete their CBAM declaration.

Resources

Guidance document: access it on the [CBAM website](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-verification_en).
Verification of CBAM emissions: find further information and documentation on the [CBAM website](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-verification_en).
CBAM Registry: find further information on the [CBAM Registry](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-registry_en) and its access procedure.
More on CBAM: visit the dedicated [CBAM website](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en).

Publication date

24 August 2026

Author

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