Get a carbon pricing verification form
Find out how to get a completed carbon pricing verification form to claim relief on Carbon Border Adjustment Mechanism (CBAM) goods subject to a qualifying carbon pricing scheme.
It’s your responsibility to:
- get a copy of the completed carbon pricing verification form from the installation (factory, plant or facility) subject to the qualifying carbon pricing scheme, or your supply chain
- check that the carbon pricing verification form has been completed by an independent verifier who meets the necessary standards
You cannot claim relief if you are unable to get a copy of the form or it has not been completed by an appropriate verifier.
Check the verifier meets the standards
The carbon pricing verification form must be completed fully and accurately by a verifier that, at the time of verification, is:
- accredited by an accreditation body which is a full member of the Global Accreditation Cooperation Incorporated
- a signatory to the Global Accreditation Cooperation Multilateral Recognition Agreement
- independent of the installation, importer and jurisdiction of the qualifying carbon pricing scheme
The verifier must be accredited to all the following international standards from either the International Organization for Standardization (ISO) or International Electrotechnical Commission (IEC):
- ISO/IEC 17029:2019 Conformity assessment — General principles and requirements for validation and verification bodies
- ISO 14064-3:2019 Greenhouse gases — Part 3: Specification with guidance for the verification and validation of greenhouse gas statements.
- ISO 14065:2020 General principles and requirements for bodies validating and verifying environmental information
- ISO 14066:2023 Environmental information — Competence requirements for teams validating and verifying environmental information
Check the form is complete
The carbon pricing verification form must include the following details.
Installation’s total emissions
You’ll need the installation’s total emissions in tonnes of carbon dioxide equivalent (tCO2e) produced in a calendar year. They 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.
You can use the installation’s total emissions for either one or two calendar years before the CBAM goods were imported. For example, if the CBAM goods were imported in April 2028, you can use the installation’s emissions from 2026 or 2027.
Elements the qualifying carbon pricing scheme may include
The different elements of a qualifying carbon pricing scheme are:
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the headline carbon price — this is the price for each tCO2e payable under a qualifying carbon pricing scheme
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free allowances (if there are any) — a zero-cost allowance per unit of emissions allocated within a qualifying carbon pricing scheme
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graduated carbon prices — this is where installation emissions above a threshold set by the qualifying pricing scheme are subject to a price higher than the headline carbon price — for example, the first 80,000 tCO2e may be subject to the headline carbon price, but emissions above that may be subject to a higher graduated carbon price
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greenhouse gas removals — payments for removing greenhouse gases make up a portion of an installation’s obligations in some carbon pricing schemes
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thresholds (if applicable) — emissions below the threshold that are charged at zero, emissions above the threshold will be charged a carbon price
There may also be compensation received or due. This is monetary support in the form of rebates or refunds connected to emissions of an installation that manufactured or processed a CBAM good.
Details concerning how an installation may benefit from compensation must be publicly available. It must be published by the jurisdiction, or organisations on their behalf, that administers the 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:
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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
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include them in your carbon price relief calculation
Example
If 100,000 tCO2e were emitted by the installation in a calendar year, the apportionment could be:
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60,000 tCO2e for the headline price
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20,000 tCO2e for free allowances
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20,000 tCO2e for the graduate carbon price
These elements will not always be the exact same price per tCO2e. Read about how to work out the effective carbon price.
If your form meets the verification conditions
If you meet the conditions, you can now look at what you need to work out relief.
Updates to this page
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A link to the carbon pricing verification form has been added to the summary list at the beginning of this page.
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First published.