ANNEX VI

1. PRINCIPLES OF VERIFICATION The following principles shall apply: verifiers shall carry out verifications with an attitude of professional scepticism; the total embedded emissions to be declared in the CBAM declaration shall be considered as verified only if the verifier finds with reasonable assurance that the verification report is free of material misstatements and of material non-conformities regarding the calculation of embedded emissions in accordance with the rules of Annex IV; installation visits by the verifier shall be mandatory except where specific criteria for waiving the installation visit are met; for deciding whether misstatements or non-conformities are material, the verifier shall use thresholds given by the implementing acts adopted in accordance with Article 8(3). For parameters for which no such thresholds are determined, the verifier shall use expert judgement as to whether misstatements or non-conformities, individually or when aggregated with other misstatements or non-conformities, justified by their size and nature, are to be considered material. 2. CONTENT OF A VERIFICATION REPORT The verifier shall prepare a verification report establishing the embedded emissions of the goods and specifying all issues relevant to the work carried out and including, at least, the following information: identification of the installations where the goods were produced; contact information of the operator of the installations where the goods were produced; the applicable reporting period; name and contact information of the verifier; accreditation number of the verifier, and name of the accreditation body; the date of the installations visits, if applicable, or the reasons for not carrying out an installation visit; quantities of each type of declared goods produced in the reporting period; quantification of direct emissions of the installation during the reporting period; a description on how the installation’s emissions are attributed to different types of goods; quantitative information on the goods, emissions and energy flows not associated with those goods; in case of complex goods: quantities of each input material (precursor) used; the specific embedded emissions associated with each of the input materials (precursors) used; the identification of the installations where the input material (precursor) has been produced and the actual emissions from the production of that material; the verifier’s statement confirming that he or she finds with reasonable assurance that the report is free of material misstatements and of material non-conformities regarding the calculation rules of Annex IV; information on material misstatements found and corrected; information of material non-conformities with calculation rules set out in Annex IV found and corrected.

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Source: EUR-Lex CELLAR · retrieved 2026-08-09 · Text as consolidated on 2025-10-20; changes after this date are not shown.