CBAM Pre-Verification
Understanding CBAM requirements to ensuring data, processes, and supplier documentation
Since January 2026, the definitive phase of CBAM (Carbon Border Adjustment Mechanism) has begun. Embedded emissions in imported goods are now a direct cost factor, and reported data is subject to verification by accredited verifiers. As a result, many importers are are moving beyond understanding CBAM requirements to ensuring their data, processes, and supplier documentation align with CBAM verification requirements.
Our DEKRA CBAM Pre-Verification service helps organisations prepare for formal verification by identifying ways to improve data quality, processes, and supplier documentation.
Our Approach to CBAM Pre-Verification
Verification by accredited third-party bodies is an integral part of the implementation of the EU Carbon Border Adjustment Mechanism (CBAM). Now that the definitive phase is in force, importers must demonstrate that their embedded emissions data, calculation methodology, and supplier evidence meet formal verification requirements.
With our CBAM Pre-Verification service, we provide an independent, structured assessment in line with IR 2025/2546 and IR 2025/2547. Our assessments pinpoint areas for improvement in compliance, emissions data, and methodology and improve the consistency of supplier documentation.
Why DEKRA?
- Verifier expertise: As a global third-party assurance body, our experts at DEKRA apply accredited CBAM verification methodology to pre-verification engagements.
- Audit-defensible by design: Our documentation meets formal verification requirements.
- Defined transition to accredited verification: We provide pre-verification clients with a clear path to DEKRA's accredited CBAM verification services.
The Carbon Border Adjustment Mechanism (CBAM) is an EU regulation that puts a price on the carbon emissions generated when producing carbon-intensive goods for import into the EU. The goal is to ensure fair competition and encourage lower-carbon production outside the EU.
It applies to companies that import certain goods, such as steel, aluminum, cement, fertilizers, electricity, and hydrogen, into the EU. These companies are responsible for collecting and reporting emissions data related to their imports.
They must collect, calculate, and report emissions data for imported goods. This includes gathering information from suppliers and ensuring that the data is complete and consistent with CBAM requirements.
CBAM requires data on emissions generated during the production of imported goods. This typically includes direct and indirect emissions, as well as relevant production and energy data from the supply chain.
If companies are unable to provide reliable emissions data for their imported goods, they may need to rely on default values defined under CBAM. These values are typically based on conservative benchmarks and can be higher than actual emissions. As a result, this can lead to increased CBAM-related costs for importers.
Many companies struggle to obtain reliable data from suppliers, understand the required methodology, and establish internal processes. Complex supply chains and limited data availability can increase effort and risk.
Preparation involves understanding the requirements, assessing current data availability, and establishing processes for data collection and reporting. Early preparation reduces risks and ensures a more efficient approach to compliance.
Our engagements include scope and applicability assessment, gap analysis against IR 2025/2546, emissions data and methodology review, supplier evidence pack design, and full mock verification dry-runs.