Article 8 › 3
CBAM
The Commission is empowered to adopt implementing acts for the application of the verification principles set out in Annex VI as regards: (a) the possibility to waive, in duly justified circumstances and without putting at risk a reliable estimation of the embedded emissions, the obligation for the verifier to visit the installation where relevant goods are produced; (b) the definition of thresholds for deciding whether misstatements or non-conformities are material; and (c) the supporting documentation needed for the verification report, including its format.
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Source: EUR-Lex CELLAR · retrieved 2026-08-09