How will the accuracy of reported emissions be verified?

Evolving from self-reporting to external verification

During the transitional period, the accuracy of reported emissions relies primarily on self-reporting by importers, with potential reviews by national authorities.

From 2026 onwards, in the definitive period, reported emissions will need to be verified by accredited third-party verifiers.

These verifiers will prepare verification reports, similar to the process in the EU ETS. The European Commission will develop detailed rules for the accreditation of verifiers and the verification process during the transitional period.