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UK and EU Carbon Border Adjustment Mechanism (CBAM) – Accreditation update

Purpose

UKAS continues to support the development of accreditation and verification arrangements for both the UK Carbon Border Adjustment Mechanism (UK CBAM) and the European Union Carbon Border Adjustment Mechanism (EU CBAM).

As implementation activities continue to develop, UKAS is issuing this update to raise awareness of current developments and encourage early engagement from verification bodies interested in either programme. Early discussions will help UKAS understand likely market demand, support resource planning and ensure that verification bodies are aware of developing accreditation expectations as both programmes mature.

UK CBAM

UKAS has worked closely with His Majesty’s Treasury (HMT), His Majesty’s Revenue and Customs (HMRC) and other stakeholders throughout the development of the UK CBAM framework, providing technical input on accredited verification, accreditation requirements, competence criteria and implementation arrangements. This has included review of legislation, supporting guidance and wider conformity assessment considerations.

UK CBAM is expected to apply from 1 January 2027 and will introduce accredited verification requirements for sectors including aluminium, cement, fertilisers, hydrogen, and iron and steel. As implementation arrangements continue to develop, UKAS is developing the competence framework, assessor capability and accreditation arrangements necessary to support effective verification and accreditation activities operating within the UK CBAM monitoring, reporting and verification (MRV) framework.

Verification bodies with an interest in future UK CBAM accreditation are encouraged to engage with UKAS at an early stage so that likely market demand, technical capability and potential accreditation pathways can be better understood and planned for.

EU CBAM

In parallel, UKAS has been actively involved in the development of accreditation arrangements for EU CBAM through participation in the EA Certification Committee CBAM Task Force and associated working groups. This work has included development of approaches for competence evaluation, accreditation scope, witnessing requirements, file review activities and cooperation arrangements between accreditation bodies.
UKAS is also working with a number of European National Accreditation Bodies on cooperation and subcontracting arrangements that can support UK-based verification bodies seeking EU CBAM accreditation.

Verification bodies interested in pursuing EU CBAM accreditation are encouraged to notify UKAS of their intentions at the earliest opportunity. Early engagement will help UKAS understand likely market demand, support discussions with European accreditation bodies, identify future resource requirements and ensure that appropriate accreditation pathways are available as implementation activity increases. Expressions of interest are non-binding and do not constitute an application for accreditation.

Further Information

UKAS will continue to engage with Government, regulators, accreditation bodies and verification bodies as both UK and EU CBAM arrangements mature. Further communications will be issued as accreditation requirements, application processes and implementation arrangements continue to develop.

Verification bodies wishing to register an interest in UK CBAM or EU CBAM accreditation, or discuss potential accreditation routes, are encouraged to contact UKAS through their Assessment Managers.

 

Download a pdf copy of this Technical Bulletin here.