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It’sÌýyour responsibility to:Ìý

• get a copy of the completed carbon pricing verification form from the installationÌý(factory,ÌýplantÌýor facility)Ìýsubject to the qualifying carbonÌýpricingÌýscheme,Ìýor your supply chainÌýÌý
• check thatÌýtheÌýcarbonÌýpricing verificationÌýform has been completed by an independent verifier who meets the necessary standards

Check the verifierÌýmeetsÌýthe standardsÌý

The carbon pricing verification form must be completedÌýfully and accuratelyÌýby a verifierÌýthat, at the time of verification,Ìýis:ÌýÌý

• accreditedÌýby an accreditation body which is aÌýÌý
• a signatory to the Global Accreditation Cooperation Multilateral Recognition AgreementÌý
• independent of the installation,ÌýimporterÌýand jurisdictionÌýof the qualifying carbon pricing schemeÌý

TheÌýverifier mustÌýbe accredited toÌýall theÌýfollowingÌýinternationalÌýstandards fromÌýeither the International Organization for StandardizationÌý(ISO) or International Electrotechnical Commission (IEC):Ìý

Check the form is completeÌý

The carbon pricing verification formÌýmustÌýinclude the following details.Ìý

Installation’s total emissionsÌý

You’llÌýneed the installation’s total emissions in tonnes ofÌýcarbon dioxide equivalent (tCO2e)Ìýproduced inÌýa calendar year.ÌýThey should be separated out into the different elements of the qualifying carbon pricing scheme they may have been subject to.

Where the qualifying carbon pricing scheme charges emissions indirectly, this must be converted to tCO2e using the emissions factors of the qualifying carbon pricing scheme.Ìý

You can use the installation’s total emissions for either one or two calendar years before the CBAM goods were imported.ÌýFor example,Ìýif the CBAM goods were imported in April 2028, you can use the installation’s emissions from 2026 or 2027.Ìý

Elements the qualifying carbon pricing scheme may includeÌý

The different elements of a qualifying carbon pricing scheme are:Ìý

• the headline carbon price — this is the price for each tCO2e payable under a qualifying carbon pricing schemeÌý

• free allowances (if there are any) — a zero-cost allowance per unit of emissions allocated within a qualifying carbon pricing schemeÌý

• graduated carbon prices — this is whereÌýinstallation emissions above aÌýthresholdÌýset by the qualifying pricingÌýschemeÌýare subject to aÌýpriceÌýhigherÌýthan the headline carbon price — forÌýexample,Ìýthe firstÌý80,000 tCO2eÌýmay be subject to the headline carbon price, but emissions above that may be subject to a higher graduatedÌýcarbon price

• greenhouse gas removals — payments for removing greenhouse gases make up a portion of an installation’s obligations in some carbon pricing schemesÌý

• thresholds (if applicable) — emissions below the threshold that are charged at zero, emissions above the threshold will be charged a carbon priceÌýÌý

There may also be compensation received or due. This isÌýmonetary support in the form of rebates or refunds connected to emissions of an installation that manufactured or processed a CBAM good.ÌýÌý

Details concerning how an installation mayÌýbenefitÌýfrom compensation must be publicly available. It must beÌýpublished by theÌýjurisdiction, or organisations on their behalf,Ìýthat administersÌýthe qualifying carbon pricing scheme.

What you’ll need to do with these elements

Not all these elements will apply to every carbon pricing scheme, but where they do you must:Ìý

• check if they equal the installation’s total emissions by adding them together, except for compensation as this will be accounted for at a later point

• include them in your carbon price relief calculationÌý

Example

These elements will not always be the exact same price per tCO2e. ReadÌýabout how to work out the effective carbon price.Ìý

If your form meets the verification conditions

If you meetÌýtheÌýconditions, you can now look at what you need to work out relief.