Third-Party Verification for CBAM: Requirements and Accredited Verifiers in SA

CBAM requires that actual embedded emission data be verified by an accredited third party. This guide explains the verification requirements and how to find accredited verifiers in South Africa.

Published April 2026·Last updated April 2026·carbonborderadjustment.co.za

Third-Party Verification for CBAM: Requirements and Accredited Verifiers in SA

Third-party verification is a critical component of CBAM compliance for exporters who want to use actual emission data rather than EU defaults. Understanding the verification requirements and finding a qualified verifier is an important early step in your compliance journey.

When is Verification Required?

Third-party verification is required when you submit actual embedded emission data to your EU customers for their CBAM declarations. If you use EU default values, verification is not required.

However, using actual data is often financially advantageous:

▸If your actual emissions are lower than the EU default, using actual data reduces your customers' CBAM liability
▸Lower CBAM liability makes your products more competitive against EU-produced alternatives
▸Verified actual data demonstrates commitment to transparency and sustainability

Accreditation Requirements

CBAM verifiers must be accredited under one of the following standards:

▸ISO 14065 — Greenhouse gas validation and verification bodies
▸ISO 14064-3 — Specification with guidance for the verification and validation of GHG statements
▸EU ETS Accreditation — Verifiers accredited under the EU ETS are automatically qualified for CBAM

In South Africa, the South African National Accreditation System (SANAS) accredits verification bodies under ISO 14065.

The Verification Process

A typical CBAM verification engagement involves:

1. Scope definition The verifier and the exporter agree on the scope of the verification — which production facilities, processes, and products are included.

2. Data collection and review The verifier reviews your emissions inventory, activity data, emission factors, and calculation methodology.

3. Site visit The verifier conducts a site visit to confirm that your data is consistent with your physical operations.

4. Verification report The verifier issues a verification report confirming (or qualifying) your embedded emission data.

5. Verification statement The verifier issues a formal verification statement that can be submitted with your CBAM documentation.

Finding a Verifier in South Africa

Accredited verification bodies operating in South Africa include:

▸Bureau Veritas South Africa — ISO 14065 accredited, extensive CBAM experience
▸SGS South Africa — Global verification leader, SA operations
▸TÜV Rheinland South Africa — German-based, strong EU CBAM expertise
▸KPMG South Africa — Sustainability assurance practice

For a complete CBAM compliance registration pathway including verifier referrals, visit the Digital Product Passport Registry.

Frequently Asked Questions

Is third-party verification mandatory for CBAM?

Third-party verification is mandatory if you are submitting actual embedded emission data (rather than using EU defaults). If you use EU default values, verification is not required, but you may pay more in CBAM certificates than necessary.

Who can verify embedded emissions for CBAM?

CBAM verifiers must be accredited under ISO 14065 (greenhouse gas validation and verification) or equivalent national accreditation. In South Africa, the South African National Accreditation System (SANAS) accredits verification bodies.

How long does CBAM verification take?

A typical CBAM verification engagement takes 4–8 weeks, depending on the complexity of your operations and the quality of your data. Allow at least 3 months before your first CBAM declaration deadline.

What does a CBAM verifier assess?

A CBAM verifier assesses: (1) the completeness of your emissions inventory, (2) the accuracy of your activity data and emission factors, (3) the appropriateness of your calculation methodology, and (4) the consistency of your data with your production records.

How much does CBAM verification cost?

CBAM verification costs vary by the size and complexity of your operations. For a medium-sized SA exporter, expect to pay R150,000–R500,000 for an initial verification engagement, with lower costs for subsequent annual verifications.

Gate 3 — Complete Registration

✓ Gate 1 KYC · ✓ Gate 2 CBAM · Gate 3 DPP →

Digital Product Passport Registry

Complete all three compliance gates — Gate 1 KYC identity verification, Gate 2 CBAM financial authorisation, and Gate 3 Digital Product Passport registration — in one place at the DPP Registry.

Start Three Gates Registration →