The European Commission has announced significant enhancements to the Monitoring, Reporting, and Verification (MRV) requirements under the Carbon Border Adjustment Mechanism (CBAM), set to take effect in the first quarter of 2026.
The updated requirements focus on three critical areas:
1. Enhanced Data Granularity - Importers must now provide detailed emission data at the product level, including scope 1, 2, and specific scope 3 emissions
2. Third-Party Verification - All reported data must be verified by accredited verifiers meeting ISO 14065 standards
3. Digital Reporting Platform - Introduction of a new digital platform for streamlined data submission and real-time monitoring
"These changes represent a significant step forward in ensuring the integrity of carbon pricing across borders" Commissioner Frans Timmermans.
The cement, steel, and aluminum sectors will be the first to comply with the enhanced requirements. Companies should begin preparing their data collection systems now to ensure compliance.
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Q1 2026: New requirements take effect
- Q2 2026: First reporting period under new system
- Q4 2026: Full enforcement begins
Importers are advised to:
- Review current data collection processes
- Engage with accredited verifiers early
- Invest in digital reporting capabilities
- Attend EU training sessions scheduled for late 2025
The European Commission will offer free training webinars throughout 2025 to help companies prepare. Registration opens next month.
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EU CBAM Official Portal*This article was updated on November 6, 2025 to reflect the latest Commission announcements.*
