Module 8 of 9 · S3 · Verification, carbon price paid and the free allocation adjustment

10.Evidence, certification and record keeping

  • Evidence: proof that the price was paid, rebate details with the national law, and payment records.
  • Certification: by a person independent of the declarant and of your government. Accredited verifiers can usually do this.
  • Your duties: determine the price paid, upload the evidence and keep it for four years after certification.
  • Per tonne: express the price per tonne of good. Collect the same data for precursors from countries with a carbon price.

Sources: REG Art 9(2), 10(5)(c)-(d); G2 Step 6 p.12, p.15; O3CI-UI §4.5 p.103.