supplementing Regulation (EU) 2023/956 of the European Parliament and of the Council by specifying the conditions for granting accreditation to verifiers, for the control and oversight of accredited verifiers, for the withdrawal of accreditation and for mutual recognition and peer evaluation of accreditation bodies

This regulation sets out the rules for accrediting bodies that will verify greenhouse gas emissions under the Carbon Border Adjustment Mechanism (CBAM). It ensures these verifiers meet strict standards for impartiality and competence.

It affects importers of certain goods into the EU, the verifiers themselves, and national authorities overseeing the CBAM. The goal is to ensure accurate emissions reporting and fair application of the mechanism.