How will CBAM be enforced?

Reporting, verification, and penalties for non-compliance

Enforcement of CBAM involves several mechanisms. During the transitional period, importers must submit quarterly reports on embedded emissions. In the definitive period, these reports will be subject to verification by accredited verifiers. The European Commission, in collaboration with Member State authorities, will monitor reported emissions and trade flows to identify potential circumvention or non-compliance. Penalties will be imposed for non-compliance, including fines for failing to surrender the correct number of CBAM certificates.