Clearing up a common misconception

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Do all CBAM importers need to line up a verifier right now? With verifier Registry access opening in September 2026, many importers are asking exactly that, and assuming the answer is yes for everyone.
This matters because acting on the wrong assumption cuts both ways: unnecessary spending on verification services that are not yet required, or a false sense of security for importers who genuinely fall inside the compliance net.
This article separates the common misconceptions from the actual rules, using the CBAM Regulation's own thresholds and deadlines as the reference point.
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Confusion about verification timing largely traces back to two overlapping developments in 2026. First, the CBAM definitive phase began on January 1, 2026, replacing the reporting-only transitional period that had run since October 2023 with binding financial obligations. Second, the European Commission opened Registry access procedures for accredited verifiers from September 1, 2026, generating a wave of coverage that many importers read as a signal that verification itself had just become mandatory for everyone, immediately.
In reality, these two developments describe different parts of the same system operating on different timelines. The definitive phase sets out who is in scope and what they eventually owe. Verifier access describes when the professionals who check emissions data can begin registering to do that work. Neither development changes the underlying eligibility rules, including the de minimis exemption introduced by Regulation (EU) 2025/2083, which determines whether an importer needs a verifier at all.
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Why People Believe It: Verifier Registry access opened in the news in September 2026, and many importers read that milestone as a signal that verification itself had just become mandatory for everyone. Fact: Verification obligations apply only to authorised CBAM declarants whose cumulative annual imports exceed the 50-tonne mass threshold, and even then the requirement becomes operative around the annual declaration, not the moment verifier access opens. Evidence: Regulation (EU) 2025/2083 sets the 50-tonne de minimis exemption, and the first CBAM declaration covering 2026 imports is not due until September 30, 2027, meaning verified emissions data is not required in the Registry until then. Practical Takeaway: Importers below 50 tonnes need no verifier at all, and those above it have time before the first declaration deadline, though starting the search early is still sensible.
Why People Believe It: The transitional phase that ran from October 2023 used a low per-consignment value threshold of 150 euros, so many importers still assume nearly all shipments are covered. Fact: Regulation (EU) 2025/2083 replaced that per-consignment threshold with a single 50-tonne annual, per-importer mass threshold, effective from October 20, 2025. Evidence: The European Commission estimates the new threshold exempts roughly 90 percent of importers while still covering about 99 percent of embedded emissions in CBAM-covered goods; the exemption excludes hydrogen and electricity. Practical Takeaway: Calculate cumulative annual net mass across all CBAM goods combined, not per shipment, to see where your business actually stands.
Why People Believe It: The word threshold suggests a tax-bracket style system where only the amount above the line is counted, an intuition carried over from familiar tax rules. Fact: Exceeding 50 tonnes in a calendar year brings that importer's entire annual volume into scope, not just the tonnes above the limit. Evidence: Once an importer exceeds the threshold, full compliance obligations apply retroactively to all of that year's CBAM imports, calculated cumulatively per importer regardless of how goods are split across shipments or customs representatives. Practical Takeaway: Importers trading near the 50-tonne line should not treat it as a buffer; even a brief crossing pulls the full year's volume into scope.
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Before researching verifiers, importers should first calculate their cumulative annual net mass of CBAM goods. This single number, not the news cycle, determines whether verification applies.
Because the 50-tonne threshold is calculated per importer per calendar year across all shipments combined, businesses trading near the limit should monitor running totals continuously rather than checking volume shipment by shipment.
Importers who expect to exceed the threshold are not required to engage a verifier immediately, but given that CBAM accreditation itself is new as of September 2026, starting the search for an accredited verifier early avoids a scramble closer to the 2027 declaration deadline.
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The idea that every CBAM importer needs a verifier the moment Registry access opens does not hold up against the regulation itself. Scope depends on the 50-tonne annual threshold, not on news timing.
Importers who take the time to calculate their actual cumulative volume, rather than reacting to headlines, will have a far clearer picture of whether and when a verifier is genuinely needed.
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No, only authorised declarants whose annual imports exceed the 50-tonne threshold need a verifier, and even then not immediately.
Yes, a 50-tonne annual mass threshold per importer, set by Regulation (EU) 2025/2083, determines whether CBAM obligations, including verification, apply at all.
Importers whose cumulative annual CBAM imports stay below 50 tonnes are fully exempt from CBAM obligations, including verification.
No, exceeding the threshold brings the importer's entire annual import volume into CBAM scope, not just the tonnes above 50.
Verified data becomes necessary around the annual CBAM declaration, with the first declaration for 2026 imports due September 30, 2027.
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