CBAM Verification & Training for Steel and Aluminium
What is CBAM?
The Carbon Border Adjustment Mechanism (CBAM) is the European Union’s flagship measure designed to address carbon leakage.
It places a carbon price on selected goods imported into the EU so that products manufactured outside the European Union face a carbon cost more comparable to that already paid by European manufacturers under the EU Emissions Trading System (EU ETS).
CBAM entered its definitive, financially binding phase on 1 January 2026, following the end of its transitional reporting period.
Under the definitive regime, businesses importing CBAM-covered goods into the EU must meet a range of requirements relating to authorisation, embedded emissions, carbon certificates and annual declarations.
CBAM currently applies to six principal sectors:
- iron and steel,
- aluminium,
- cement,
- fertilisers,
- hydrogen,
- electricity.
It also covers selected downstream products, including certain steel and aluminium products such as tubes, fittings and fasteners.
For exporters and manufacturers outside the EU, the significance of CBAM is clear:
the quality of your carbon data can increasingly affect the ability of your customers to import your products competitively into Europe.
Find Out If Your Products Are Affected
Talk to EcoVerify about CBAM readiness, verification and training.
Why is CBAM Relevant to Your Business?
Although the formal CBAM obligations sit primarily with EU-based importers and authorised CBAM declarants, the commercial impact extends throughout the international supply chain.
Importers need reliable emissions information from the manufacturers producing the goods they import.
That means exporters and manufacturers supplying the European market increasingly need to understand, calculate and document the embedded emissions associated with their products.
For many businesses, this is no longer simply a reporting exercise.
It can directly influence:
- market access,
- customer requirements,
- carbon-related import costs,
- product competitiveness,
- supplier selection,
- procurement decisions,
- commercial negotiations,
- long-term decarbonisation strategy.
For carbon-intensive producers, businesses with stronger emissions data and lower verified carbon intensity may increasingly hold a commercial advantage.
Steel & Aluminium Sectors.
CBAM and the Steel Sector
CBAM and the Aluminium Sector
What Does CBAM Require? :
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For businesses importing goods covered by the EU CBAM, the definitive regime introduces several key obligations.
- 1. Authorised CBAM Declarant Status: Businesses importing covered goods above the applicable threshold must meet the requirements associated with authorised CBAM declarant status.
- 2. Embedded Emissions Data: Embedded emissions (direct + indirect electricity emissions per tonne, per Article 3(4)/Article 7) legally must be reported by the EU importer, not the non-EU manufacturer — there's no direct regulatory obligation on suppliers. The real pressure on manufacturers is commercial: without verified actual data, importers default to high 90th-percentile EU benchmark values, which cost more in certificates, and this is exactly where EcoVerify's accredited verification (Article 8, Annex VI) creates value for both sides.
- 3. Independent Verification: Where actual embedded emissions are used within CBAM reporting, those emissions must be independently verified by an appropriately accredited verification body operating in accordance with ISO 17029 and ISO 14065.
- 4. CBAM Certificates: Authorised declarants must purchase and surrender CBAM certificates corresponding to the embedded emissions associated with imported goods, taking account of any recognised carbon price already paid in the country of production.
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5. Annual CBAM Declaration: CBAM information must be consolidated into the annual declaration, supported by appropriate emissions and supply-chain documentation.
The first annual declaration covering 2026 imports is due by 30 September 2027. Request a CBAM Readiness Discussion Today!
Why is CBAM Verification Important?
Compliance Regulation – CBAM is a mandatory EU compliance regulation applying primarily to EU importers, or their indirect customs representatives, bringing more than 50 tonnes annually of covered cement, iron and steel, aluminium, fertilisers, electricity or hydrogen into the EU, while requiring non-EU manufacturers and exporters to provide accurate embedded-emissions data to support compliance.
Builds credibility in emissions data – Independent verification gives confidence that reported embedded emissions are accurate, complete and supported by appropriate evidence.
Supports CBAM declarations – Where actual emissions are used, verification helps ensure the data can be relied upon within the CBAM declaration process.
Confirms methodological alignment – Verification checks that emissions are traceable, consistently calculated and aligned with the applicable CBAM methodology.
Reduces financial and commercial risk – Because emissions data can influence the number of CBAM certificates required, weak or unreliable data can lead to higher costs and wider commercial consequences.
Verified emissions data is a compliance asset:
CBAM changes the role of carbon information. For exporters, emissions data is no longer solely a sustainability metric, it is becoming essential compliance information for goods entering the European market.
Reliable, independently verified emissions data can help manufacturers:
- provide greater certainty to importers,
- meet CBAM reporting requirements,
- demonstrate transparency,
- reduce reliance on less favourable default values,
- identify opportunities to reduce emissions, and
- prepare for expanding carbon regulation.
As CBAM requirements develop, verified emissions data will be an increasingly important asset for demonstrating compliance and maintaining access to the European market.
CBAM Training
Practical CBAM Training for the Teams Who Need to Deliver It
CBAM is more than a sustainability requirement. It affects procurement, customs, finance, logistics, compliance, supply chains and commercial decision-making. EcoVerify’s practical CBAM training helps teams understand the regulation, their responsibilities and the emissions data needed to support compliance. The focus is on turning a complex regulatory framework into clear, actionable steps your organisation can implement. Build CBAM capability across your organisation.
1. Understand CBAM and Your Obligations
Gain a clear understanding of the EU Carbon Border Adjustment Mechanism, why it was introduced and how it interacts with the EU Emissions Trading System. Participants will understand which goods and sectors are covered, who is responsible for compliance, and how CBAM affects EU importers, exporters, manufacturers and international supply chains.
2. Understand Embedded Emissions and Verification
3. Build a Practical CBAM Action Plan
4. CBAM Training for Exposed Businesses
Turn CBAM Knowledge into Business Readiness
Give your teams the knowledge and confidence to understand their CBAM responsibilities, strengthen emissions data and prepare for verification.
What is CBAM?
CBAM is the EU Carbon Border Adjustment Mechanism. It applies a carbon cost to selected carbon-intensive goods imported into the European Union, helping to reduce carbon leakage and create a more comparable carbon cost between EU-produced and imported goods.
When did the EU CBAM definitive phase begin?
The definitive phase began on 1 January 2026. This moved CBAM from a primarily reporting-based transitional system into a financially binding mechanism.
Which industries are covered by CBAM?
EU CBAM currently covers iron and steel, aluminium, cement, fertilisers, hydrogen and electricity, together with selected downstream products.
Is ceramics covered by EU CBAM?
Not currently. However, ceramics has been widely identified as a potential future candidate for expansion and is included within the UK CBAM, which is due to begin on 1 January 2027.
For ceramics manufacturers, building robust emissions data now can therefore support future regulatory readiness.
How does CBAM affect exporters outside the EU?
Although the legal obligation primarily sits with the EU importer, exporters may need to provide detailed embedded emissions information so that their customers can complete CBAM reporting and manage certificate costs.
This makes reliable carbon data increasingly important to doing business with European customers.
Why does CBAM verification matter?
Where actual emissions are used within CBAM reporting, the emissions figures need to be independently verified.
Verification provides confidence that the reported emissions are supported by appropriate methodology, source data and evidence.
Why should manufacturers use actual emissions data?
Actual emissions data reflects the real carbon intensity of production.
For businesses with relatively low-carbon manufacturing processes, robust actual emissions information may also help demonstrate a competitive advantage compared with generic assumptions or higher-carbon producers.
When is the first annual CBAM declaration due?
The first annual declaration covering imports during 2026 is due on 30 September 2027.
Who should undertake CBAM training?
CBAM training is relevant for sustainability, procurement, customs, finance, logistics, supply-chain, environmental and compliance professionals, as well as manufacturers and exporters supplying CBAM-covered goods into the EU.
Your questions answered
Common questions
“Verification helped us prove that our sustainability claims are real – not just reported, but accurate, credible, and trusted.”
Ivy Hogan
EHSQ Associate Director
King and Moffatt Building Services
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