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Module 6 of 9 · S2 · Default values vs actual values

5.What actual values require

  1. A monitoring plan in English.
  2. Attribution of emissions to goods over the year.
  3. An operator's emissions report in English, sent to the verifier.
  4. Verification by an accredited verifier.

Your buyer gets your verification report through the CBAM Registry if you are registered, or from you directly.

For goods imported in 2026, the reporting period is 2026. Without verified 2026 data, defaults must be used. Verifier accreditations were expected from around September 2026, so plan early.

Sources: MA Art 5-7, 10, Annex II A.1 point 3; REG Art 8(1)-(2), 18; FS-ADV p.1; QA 5.10, 5.12, 5.17, 5.20 p.44-49.