Solution: CBAM Verification – Carbon Border Adjustment Mechanism

Overview

The Carbon Border Adjustment Mechanism (CBAM), introduced under Regulation (EU) 2023/956, is a cornerstone of the European Green Deal. Its purpose is to prevent carbon leakage by ensuring that imported carbon-intensive products bear the same “carbon price” as those produced within the EU under the EU Emissions Trading System (ETS).

From 1 January 2026, companies importing certain high-emission goods into the EU will be required to submit verified CBAM Declarations, including the embedded greenhouse gas (GHG) emissions of their products.

TÜV AUSTRIA offers independent CBAM Verification to ensure compliance, accuracy, and transparency in reporting.

What is CBAM?

CBAM establishes a taxation mechanism that applies a carbon cost to imported products from sectors with high GHG intensity. The regulation:

• Ensures a level playing field between EU and non-EU producers.
• Reduces the risk of carbon leakage.
• Supports the EU’s legally binding target of climate neutrality by 2050.

Applicable sectors (Annex I, Regulation 2023/956):

• Cement
• Iron & Steel
• Aluminium
• Fertilizers
• Hydrogen
• Electricity

TÜV AUSTRIA’s CBAM Verification Service

The goal of TÜV AUSTRIA’s CBAM Verification is to identify discrepancies in reported data and support companies in meeting regulatory obligations with confidence.

Our service includes:

• Verification of Carbon Footprint Reports submitted to the competent national authority.
• Independent assessment of declared GHG emissions data for CBAM products.
• Early readiness checks ahead of the 2026 enforcement date.