{"id":9558,"date":"2026-09-30T13:44:35","date_gmt":"2026-09-30T13:44:35","guid":{"rendered":"https:\/\/climease.com\/?p=9558"},"modified":"2026-10-08T15:17:29","modified_gmt":"2026-10-08T15:17:29","slug":"cbam-monitoring-plan-verification","status":"publish","type":"post","link":"https:\/\/climease.com\/es\/cbam-monitoring-plan-verification\/","title":{"rendered":"How to Prepare a CBAM Monitoring Plan for Verification"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"9558\" class=\"elementor elementor-9558\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-94925da e-flex e-con-boxed e-con e-parent\" data-id=\"94925da\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1be571d elementor-widget elementor-widget-text-editor\" data-id=\"1be571d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A CBAM monitoring plan is the written methodology that the operator of a non-EU installation uses to determine the actual embedded emissions of its CBAM goods. Commission Implementing Regulation (EU) 2025\/2547 requires every operator that monitors actual emissions to design and implement one, in English, containing at least the 22 elements listed in point A.5 of Annex II. The plan explains the installation boundary, production processes, source streams, measuring instruments, calculation methods, precursors and data controls. The accredited verifier uses it as the reference for the whole verification, so a coherent methodology and an evidence trail matter more than a single product-level emissions figure. The monitoring plan is therefore mandatory: a non-EU installation must have it ready, and linked to the underlying evidence, before CBAM verification can start.<\/p><p>The calendar leaves little room. The Commission expected the first CBAM verifiers to be accredited around September 2026. Accredited verifiers can issue the first verification reports from January 2027, and authorised CBAM declarants must submit the first annual declaration for 2026 imports by 30 September 2027. Non-EU installations therefore have until shortly before that date to complete verification and share their verified data with their EU customers, directly or through the CBAM Registry portal for non-EU operators (O3CI). Goods imported in 2026 are assigned to the 2026 reporting period. An installation whose EU customers want to use actual values therefore needs a plan that describes how its 2026 data was really collected, and evidence to back it up.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa9f153 e-con-full e-flex e-con e-parent\" data-id=\"aa9f153\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-67fb539 elementor-widget elementor-widget-spacer\" data-id=\"67fb539\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f2ceb84 e-flex e-con-boxed e-con e-parent\" data-id=\"f2ceb84\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d2749b elementor-widget elementor-widget-heading\" data-id=\"1d2749b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">The CBAM monitoring plan in brief<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d537d5 elementor-widget elementor-widget-text-editor\" data-id=\"0d537d5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Legal basis: Article 5(5) and (6) and Annex II, point A.5 of Implementing Regulation (EU) 2025\/2547.<\/li><li>Owner: the operator of the installation that produces the CBAM goods, not the EU importer.<\/li><li>Language: English. The Commission recommends keeping a local-language version for site staff.<\/li><li>Content: at least 22 minimum elements. Several apply only \u201cif relevant\u201d or \u201cwhere applicable\u201d.<\/li><li>Review: the Commission guidance asks operators to review the plan at least once per reporting period. Annex II asks for a check for better data sources at least once a year.<\/li><li>Records: all data relevant to embedded emissions must be kept at the installation for at least six years after the reporting period.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6cacd99 e-con-full e-flex e-con e-parent\" data-id=\"6cacd99\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4def8a5 elementor-widget elementor-widget-spacer\" data-id=\"4def8a5\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cbb2fd5 e-flex e-con-boxed e-con e-parent\" data-id=\"cbb2fd5\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cca1a2d elementor-widget elementor-widget-heading\" data-id=\"cca1a2d\" data-element_type=\"widget\" id=\"what-is-a-monitoring-plan\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What a monitoring plan is and who owns it<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ccdc99 elementor-widget elementor-widget-text-editor\" data-id=\"2ccdc99\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The Commission\u2019s Guidance No. 2 for non-EU operators describes the monitoring plan as the handbook that installation personnel use to perform monitoring tasks consistently over the coming years. It is the installation\u2019s recipe book: which meters are read, which invoices are used, how samples are taken, which formulae apply and who checks the result.<\/p><p>Ownership sits with the operator. In practice, one person, usually the environmental, energy or quality manager, maintains the plan, and plant management approves it and every change to it. The regulation does not set up an approval step by a public authority. The plan\u2019s credibility comes from the accredited verifier, who reviews the monitoring approach, the calculations and the supporting evidence against it.<\/p><p>For EU importers, the monitoring plan is where supplier data stops being a claim and becomes auditable. If a supplier cannot show a coherent plan and verified results, the importer will usually fall back on default values, which include a mark-up from 2026.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4f7e3f6 e-con-full e-flex e-con e-parent\" data-id=\"4f7e3f6\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-edfcc04 elementor-widget elementor-widget-spacer\" data-id=\"edfcc04\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b1814c7 e-flex e-con-boxed e-con e-parent\" data-id=\"b1814c7\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-94b6e90 elementor-widget elementor-widget-heading\" data-id=\"94b6e90\" data-element_type=\"widget\" id=\"minimum-elements\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The 22 minimum elements in Annex II, point A.5<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70bb298 elementor-widget elementor-widget-text-editor\" data-id=\"70bb298\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Annex II, point A.5 of Regulation (EU) 2025\/2547 is a template with minimum content, not a form to fill in. Grouping the 22 elements helps teams see which ones apply to every installation and which depend on the site.<\/p><table style=\"width: 100%; border-collapse: collapse;\" border=\"1\" cellpadding=\"8\"><thead><tr><th>Group<\/th><th>Minimum elements (A.5 numbering)<\/th><th>When it applies<\/th><\/tr><\/thead><tbody><tr><td>Installation and goods<\/td><td>1 Date and version number. 2 Description of the installation and processes. 3 Goods by CN code and functional unit, with clinker or nitrogen content where relevant. 4 Production processes and routes, and goods per process. 5 Non-CBAM goods and quantities. 6 CBAM benchmarks for the free allocation adjustment.<\/td><td>All; element 5 only if non-CBAM goods are produced<\/td><\/tr><tr><td>Monitoring methodology<\/td><td>7 Methods per production process, with input data, formulae and exact meter locations. 8 Calculation factors and sampling plan. 9 Source streams and emission sources. 10 Standard method or mass balance parameters. 11 Measurement-based methodology (CEMS). 12 PFCs from primary aluminium. 13 Diagram and system boundaries showing no double counting or data gaps.<\/td><td>7, 9 and 13 always; 8 and 10 for calculation-based methods; 11 for CEMS; 12 for primary aluminium<\/td><\/tr><tr><td>Precursors, heat and electricity<\/td><td>14 Precursors per process and, if bought in, supplier name and country. 15 Zero-rated fuels and how zero-rating is demonstrated. 16 Measurable heat imported or exported. 17 Electricity produced on site. 18 Evidence for actual indirect emissions (point D.4.3). 19 Evidence for actual values of electricity imported into the EU (point D.2.4).<\/td><td>Where the situation exists at the installation<\/td><\/tr><tr><td>Waste gases and CO2<\/td><td>20 Waste gases produced, used, imported or exported. 21 CO2 capture, storage or use.<\/td><td>Mainly integrated steel and CCUS sites<\/td><\/tr><tr><td>Control system<\/td><td>22 Data-quality control system with eight procedures (a) to (h).<\/td><td>All installations<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-648629b elementor-widget elementor-widget-image\" data-id=\"648629b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/climease.com\/wp-content\/uploads\/2026\/09\/cbam-monitoring-plan-22-elements-1024x640.webp\" class=\"attachment-large size-large wp-image-9560\" alt=\"Infographic grouping the 22 minimum elements of a CBAM monitoring plan into installation and goods, methodology, precursors and energy, waste gases and CO2, and control system\" srcset=\"https:\/\/climease.com\/wp-content\/uploads\/2026\/09\/cbam-monitoring-plan-22-elements-1024x640.webp 1024w, https:\/\/climease.com\/wp-content\/uploads\/2026\/09\/cbam-monitoring-plan-22-elements-300x188.webp 300w, https:\/\/climease.com\/wp-content\/uploads\/2026\/09\/cbam-monitoring-plan-22-elements-768x480.webp 768w, https:\/\/climease.com\/wp-content\/uploads\/2026\/09\/cbam-monitoring-plan-22-elements-1536x960.webp 1536w, https:\/\/climease.com\/wp-content\/uploads\/2026\/09\/cbam-monitoring-plan-22-elements-18x12.webp 18w, https:\/\/climease.com\/wp-content\/uploads\/2026\/09\/cbam-monitoring-plan-22-elements.webp 1600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">The 22 minimum elements of Annex II, point A.5, grouped by theme.<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ce38620 e-con-full e-flex e-con e-parent\" data-id=\"ce38620\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-39ced15 elementor-widget elementor-widget-spacer\" data-id=\"39ced15\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-19083a8 e-flex e-con-boxed e-con e-parent\" data-id=\"19083a8\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e8dd83 elementor-widget elementor-widget-heading\" data-id=\"3e8dd83\" data-element_type=\"widget\" id=\"document-structure\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">A document structure a verifier can follow<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c7acc9 elementor-widget elementor-widget-text-editor\" data-id=\"5c7acc9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The regulation sets the minimum content, not the layout. A structure that keeps the main plan short and pushes detail into controlled annexes is easier to maintain and easier to verify. It should also stay consistent with the operator\u2019s emissions report: Annex IV of the regulation requires that report to include a summary of the monitoring plan, including production processes, the five most important goods, fuels and process materials.<\/p><table style=\"width: 100%; border-collapse: collapse;\" border=\"1\" cellpadding=\"8\"><thead><tr><th>Part of the plan<\/th><th>What it contains<\/th><th>Typical supporting evidence<\/th><\/tr><\/thead><tbody><tr><td>1. Cover and version control<\/td><td>Version number, date in force, approver, change log (element 1)<\/td><td>Document control procedure, version history form<\/td><\/tr><tr><td>2. Installation and goods<\/td><td>Operator and site data, CN codes, functional units, non-CBAM goods (elements 2, 3, 5)<\/td><td>Registry certificates, product list, CN mapping checked against TARIC, 12 months of production records<\/td><\/tr><tr><td>3. Processes and boundaries<\/td><td>Production processes, routes, benchmarks, boundary diagrams, material flows between processes (elements 4, 6, 13)<\/td><td>Process flow diagram, P&amp;ID or metering diagram, site layout<\/td><\/tr><tr><td>4. Monitoring methodology<\/td><td>Source streams, emission sources, method per stream, formulae, calculation factors, sampling (elements 7 to 12)<\/td><td>Instrument inventory, calibration certificates, uncertainty assessment, sampling plan, laboratory reports<\/td><\/tr><tr><td>5. Precursors, energy and gases<\/td><td>Precursors and suppliers, electricity sources, heat, waste gases, zero-rated fuels, CCUS (elements 14 to 21)<\/td><td>Supplier emissions reports and verification reports, electricity invoices, sub-meter data, PPAs or certificates<\/td><\/tr><tr><td>6. Control system<\/td><td>The eight procedures (a) to (h) and the data-flow description (element 22)<\/td><td>Written procedures, risk register, internal audit plan, corrective-action log, training records<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3de4f29 elementor-widget elementor-widget-image\" data-id=\"3de4f29\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/climease.com\/wp-content\/uploads\/2026\/09\/cbam-monitoring-plan-document-structure-1024x640.webp\" class=\"attachment-large size-large wp-image-9561\" alt=\"Diagram of a CBAM monitoring plan structured as six parts with annexes and supporting evidence\" srcset=\"https:\/\/climease.com\/wp-content\/uploads\/2026\/09\/cbam-monitoring-plan-document-structure-1024x640.webp 1024w, https:\/\/climease.com\/wp-content\/uploads\/2026\/09\/cbam-monitoring-plan-document-structure-300x188.webp 300w, https:\/\/climease.com\/wp-content\/uploads\/2026\/09\/cbam-monitoring-plan-document-structure-768x480.webp 768w, https:\/\/climease.com\/wp-content\/uploads\/2026\/09\/cbam-monitoring-plan-document-structure-1536x960.webp 1536w, https:\/\/climease.com\/wp-content\/uploads\/2026\/09\/cbam-monitoring-plan-document-structure-18x12.webp 18w, https:\/\/climease.com\/wp-content\/uploads\/2026\/09\/cbam-monitoring-plan-document-structure.webp 1600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">A main plan with controlled annexes is easier to maintain and verify.<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-17f42ec e-con-full e-flex e-con e-parent\" data-id=\"17f42ec\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6a0f268 elementor-widget elementor-widget-spacer\" data-id=\"6a0f268\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-06db744 e-flex e-con-boxed e-con e-parent\" data-id=\"06db744\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f6330cf elementor-widget elementor-widget-heading\" data-id=\"f6330cf\" data-element_type=\"widget\" id=\"step-by-step\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How to prepare a CBAM monitoring plan step by step<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7961f84 elementor-widget elementor-widget-text-editor\" data-id=\"7961f84\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ol><li><strong>Appoint an owner and set up version control.<\/strong> Name the plan owner and the approver, define the numbering (for example v1.0 for the first issue) and write a short document control procedure.<\/li><li><strong>Define the installation and its goods.<\/strong> Record the operator, site address in English, coordinates and UN\/LOCODE. List every CBAM good by CN code with its functional unit: tonnes of goods, tonnes of clinker for cement, tonnes of nitrogen for fertilisers.<\/li><li><strong>Divide the installation into production processes.<\/strong> Goods with the same functional unit form one production process, even if several routes are used; their emissions are a weighted average across routes. For steel and aluminium goods that differ only in size or shape and use the same precursors, Annex II, point A.4 requires a single multifunctional process.<\/li><li><strong>Draw the system boundaries.<\/strong> Boundaries follow the aggregated goods category rules in Annex I. The diagram must show what is inside and outside each process, and how material, heat and waste-gas flows cross the boundaries, so a verifier can confirm there is no double counting and no data gap.<\/li><li><strong>List source streams and emission sources.<\/strong> Include every fuel and carbon-containing material, and every boiler, furnace, kiln or dryer. Emergency generators are easy to forget.<\/li><li><strong>Choose methods and data sources.<\/strong> For each stream, state whether the standard method, mass balance or a measurement-based method applies, and select the best available data source under point A.3. If you claim that a better method is technically not feasible or would cost too much, the justification must be in the plan. The regulation uses a reference price of \u20ac80 per tonne of CO2e for that test and treats improvements up to \u20ac4,000 a year as not unreasonable.<\/li><li><strong>Document measuring instruments.<\/strong> For each instrument, record its location, what it measures, its uncertainty, who owns it and its calibration frequency. Instruments under legal metrological control are preferred.<\/li><li><strong>Set calculation factors and sampling.<\/strong> Explain how the emission factor, net calorific value, oxidation factor, carbon content and biomass fraction are determined. Where you use laboratory analyses, include a sampling plan. Laboratories accredited to ISO\/IEC 17025 are recommended; a non-accredited laboratory needs a justification.<\/li><li><strong>Map precursors and suppliers.<\/strong> List each precursor, its supplier and its country. Actual values for a bought-in precursor need that producer\u2019s verification report; otherwise the default value applies. Actual and default values can be combined across different precursors.<\/li><li><strong>Cover electricity, heat, waste gases and CCUS.<\/strong> State whether each situation exists. Where actual values for indirect emissions are claimed, describe the evidence you will hold, such as smart-meter data and supplier emission factors.<\/li><li><strong>Write the control system.<\/strong> Draft or adapt the eight procedures described below and a data-flow diagram from the primary record to the reported figure.<\/li><li><strong>Run a pre-verification review, then freeze the version.<\/strong> Test the plan against a full month or year of real data before the verifier sees it.<\/li><\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-850a29d e-con-full e-flex e-con e-parent\" data-id=\"850a29d\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7114ace elementor-widget elementor-widget-spacer\" data-id=\"7114ace\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-04c6ee4 e-flex e-con-boxed e-con e-parent\" data-id=\"04c6ee4\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ab306e elementor-widget elementor-widget-heading\" data-id=\"8ab306e\" data-element_type=\"widget\" id=\"control-system\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The control system: eight procedures verifiers expect<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f86d31d elementor-widget elementor-widget-text-editor\" data-id=\"f86d31d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Element 22 is where many first-time plans are weakest. Installations with ISO 9001 or ISO 14001 systems can usually adapt existing procedures rather than write new ones, but each must refer explicitly to CBAM data.<\/p><table style=\"width: 100%; border-collapse: collapse;\" border=\"1\" cellpadding=\"8\"><thead><tr><th>Procedure<\/th><th>What it has to show<\/th><th>Typical evidence<\/th><\/tr><\/thead><tbody><tr><td>(a) Measuring equipment QA<\/td><td>Instruments are calibrated, adjusted and checked at regular intervals and before use, traceable to international standards<\/td><td>Calibration schedule and certificates<\/td><\/tr><tr><td>(b) Risk assessment<\/td><td>Where errors can enter the data flow, from primary data to final figure<\/td><td>Risk and control register<\/td><\/tr><tr><td>(c) IT systems QA<\/td><td>Systems are designed, tested, controlled and maintained to process reliable data<\/td><td>Access rights, backups, change log<\/td><\/tr><tr><td>(d) Segregation of duties and competence<\/td><td>The person who records data is not the only one who checks it; staff are trained<\/td><td>Organisation chart, training records<\/td><\/tr><tr><td>(e) Internal review and validation<\/td><td>Data is checked for plausibility and reconciled with invoices and production records<\/td><td>Monthly review checklist<\/td><\/tr><tr><td>(f) Corrections and corrective action<\/td><td>Errors are corrected and root causes fixed<\/td><td>Non-conformity and corrective-action log<\/td><\/tr><tr><td>(g) Outsourced processes<\/td><td>Laboratories, calibration firms and consultants are controlled<\/td><td>Contracts, accreditation certificates<\/td><\/tr><tr><td>(h) Records and document versions<\/td><td>Documents are versioned and records kept for at least six years<\/td><td>Document control procedure, archive<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f0bfb6 e-con-full e-flex e-con e-parent\" data-id=\"3f0bfb6\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1aaedd9 elementor-widget elementor-widget-spacer\" data-id=\"1aaedd9\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-62f5af2 e-flex e-con-boxed e-con e-parent\" data-id=\"62f5af2\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d8056a2 elementor-widget elementor-widget-heading\" data-id=\"d8056a2\" data-element_type=\"widget\" id=\"raci\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Who does what: a RACI for the monitoring plan<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31b7073 elementor-widget elementor-widget-text-editor\" data-id=\"31b7073\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>R = responsible, A = accountable, C = consulted, I = informed. Adapt the roles to the size of the site.<\/p><table style=\"width: 100%; border-collapse: collapse;\" border=\"1\" cellpadding=\"8\"><thead><tr><th>Activity<\/th><th>Plant manager<\/th><th>Plan owner<\/th><th>Operations<\/th><th>Quality, lab, IT<\/th><th>Procurement<\/th><\/tr><\/thead><tbody><tr><td>Approve the plan and changes<\/td><td>A<\/td><td>R<\/td><td>C<\/td><td>C<\/td><td>I<\/td><\/tr><tr><td>Draft and maintain the plan<\/td><td>I<\/td><td>A\/R<\/td><td>C<\/td><td>C<\/td><td>C<\/td><\/tr><tr><td>Calibrate and maintain meters<\/td><td>I<\/td><td>A<\/td><td>R<\/td><td>C<\/td><td>\u2013<\/td><\/tr><tr><td>Sampling and laboratory analysis<\/td><td>I<\/td><td>A<\/td><td>C<\/td><td>R<\/td><td>\u2013<\/td><\/tr><tr><td>Monthly data collection and review<\/td><td>I<\/td><td>A<\/td><td>R<\/td><td>R<\/td><td>C<\/td><\/tr><tr><td>Precursor supplier data and reports<\/td><td>I<\/td><td>A<\/td><td>\u2013<\/td><td>C<\/td><td>R<\/td><\/tr><tr><td>Prepare for and host the verifier<\/td><td>A<\/td><td>R<\/td><td>C<\/td><td>C<\/td><td>C<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-afe2ffb e-con-full e-flex e-con e-parent\" data-id=\"afe2ffb\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9afce31 elementor-widget elementor-widget-spacer\" data-id=\"9afce31\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-931b574 e-flex e-con-boxed e-con e-parent\" data-id=\"931b574\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a123722 elementor-widget elementor-widget-heading\" data-id=\"a123722\" data-element_type=\"widget\" id=\"evidence-pack\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The evidence pack<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf0d337 elementor-widget elementor-widget-text-editor\" data-id=\"cf0d337\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A verifier tests the plan against records. Collect these documents before the engagement starts and index them against the plan\u2019s sections.<\/p><ul><li>Site layout, process flow diagram and metering or P&amp;ID diagram.<\/li><li>CN-code mapping and production records for the reporting period.<\/li><li>Instrument inventory, calibration certificates and uncertainty assessment.<\/li><li>Fuel and material invoices, stock records and weighbridge data.<\/li><li>Sampling plan, laboratory contracts and analysis reports.<\/li><li>System-boundary diagrams for each production process and a data-flow diagram.<\/li><li>Precursor inventory, supplier list, supplier emissions reports and their verification reports.<\/li><li>Electricity invoices, sub-meter data and, where used, PPAs or certificates.<\/li><li>The eight control procedures, the risk register, the internal audit plan and corrective-action records.<\/li><li>Organisation chart and training records for monitoring staff.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d805b72 e-con-full e-flex e-con e-parent\" data-id=\"d805b72\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-067d7f4 elementor-widget elementor-widget-spacer\" data-id=\"067d7f4\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1a61b3d e-flex e-con-boxed e-con e-parent\" data-id=\"1a61b3d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ebe60d elementor-widget elementor-widget-heading\" data-id=\"6ebe60d\" data-element_type=\"widget\" id=\"pre-verification-review\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Pre-verification review: 10 checks before the verifier arrives<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe53977 elementor-widget elementor-widget-text-editor\" data-id=\"fe53977\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>These checks mirror what a verifier typically looks at first. Climease\u2019s emissions team includes former emission verifiers, so we run the same checks on a plan before the verifier sees it.<\/p><ol><li>Every CBAM good produced is listed by CN code and assigned to exactly one production process.<\/li><li>The sum of emissions attributed to processes reconciles with installation-level emissions.<\/li><li>Every source stream and emission source appears in the boundary diagram and in the calculations.<\/li><li>Every meter in the calculation is in the instrument inventory with a valid calibration.<\/li><li>Formulae in the plan match the spreadsheet or software used for the figures.<\/li><li>Calculation factors have a documented source, date and, where analysed, a laboratory report.<\/li><li>Each precursor has an actual value backed by a verification report, or is clearly marked as default.<\/li><li>Data gaps have been filled with conservative estimates, and the method for doing so is documented.<\/li><li>Every conditional element is either completed or marked \u201cnot applicable\u201d with a reason.<\/li><li>The version reviewed is the version in force, approved and dated.<\/li><\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dbcadb3 e-con-full e-flex e-con e-parent\" data-id=\"dbcadb3\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df39d36 elementor-widget elementor-widget-spacer\" data-id=\"df39d36\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-77a6a28 e-flex e-con-boxed e-con e-parent\" data-id=\"77a6a28\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b53fa9f elementor-widget elementor-widget-heading\" data-id=\"b53fa9f\" data-element_type=\"widget\" id=\"keep-it-current\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Keep the plan current<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-132cb10 elementor-widget elementor-widget-text-editor\" data-id=\"132cb10\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Annex II requires monitoring to be consistent over time, so the methodology can only change when there is an objective reason: a change in equipment, technology, fuels, materials or goods; a new data source because a trading partner changes; or an opportunity to improve accuracy, simplify data flows or strengthen controls. Every change must be recorded.<\/p><p>Verification feeds the next version. If the verifier recommends improvements, the operator must consider them within a reasonable time unless they are technically not feasible or would incur unreasonable costs. Misstatements or non-conformities notified during verification must be corrected in the monitoring plan and the emissions report, and the final version given back to the verifier.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-348031c e-con-full e-flex e-con e-parent\" data-id=\"348031c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eff57be elementor-widget elementor-widget-spacer\" data-id=\"eff57be\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0b83a1e e-flex e-con-boxed e-con e-parent\" data-id=\"0b83a1e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ded709 elementor-widget elementor-widget-heading\" data-id=\"5ded709\" data-element_type=\"widget\" id=\"faq\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Preguntas m\u00e1s frecuentes<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c7c334f e-con-full e-flex e-con e-parent\" data-id=\"c7c334f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-584e31f elementor-widget elementor-widget-spacer\" data-id=\"584e31f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-75736b3 e-flex e-con-boxed e-con e-parent\" data-id=\"75736b3\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6ea580a e-con-full e-flex e-con e-child\" data-id=\"6ea580a\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2148fa9 elementor-widget elementor-widget-heading\" data-id=\"2148fa9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Who has to prepare a CBAM monitoring plan?<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d9197f elementor-widget elementor-widget-text-editor\" data-id=\"8d9197f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The operator of each installation that produces CBAM goods and determines actual embedded emissions. EU importers do not prepare one themselves, but they depend on their suppliers\u2019 plans for any actual values they declare. Without a complete monitoring plan, verification cannot start.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20962c5 elementor-widget elementor-widget-heading\" data-id=\"20962c5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Does an authority have to approve the monitoring plan?<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91a139e elementor-widget elementor-widget-text-editor\" data-id=\"91a139e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>No approval step by a public authority is provided for. The plan is made available to the accredited verifier, who assesses the monitoring approach, calculations and evidence against it. If the monitoring plan is incomplete or incorrect, verification can be delayed or fail.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0c74cf elementor-widget elementor-widget-heading\" data-id=\"a0c74cf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">In which language must the plan be written?<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da754da elementor-widget elementor-widget-text-editor\" data-id=\"da754da\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Article 5(6) of Regulation (EU) 2025\/2547 requires English. The Commission recommends also keeping a local-language version for site staff.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b80c3ff elementor-widget elementor-widget-heading\" data-id=\"b80c3ff\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">How many elements must a CBAM monitoring plan contain?<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-703aa88 elementor-widget elementor-widget-text-editor\" data-id=\"703aa88\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>At least the 22 elements in Annex II, point A.5. Several are conditional, for example CEMS, PFCs from primary aluminium, measurable heat, waste gases and CCUS.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb690cb elementor-widget elementor-widget-heading\" data-id=\"bb690cb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">How long must monitoring records be kept?<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c16abb elementor-widget elementor-widget-text-editor\" data-id=\"7c16abb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>At least six years after the reporting period, at the installation, including supporting documents.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59d5eeb elementor-widget elementor-widget-heading\" data-id=\"59d5eeb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Can an installation combine actual and default values?<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d0aebe elementor-widget elementor-widget-text-editor\" data-id=\"3d0aebe\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Yes. Where a precursor lacks a verification report, its default value is used, while actual values can still be used for other precursors that have been verified and for the installation\u2019s own emissions. It can be worth agreeing with the verifier in the contract that the final emissions value may be updated if verified precursor data becomes available after the verification is concluded.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbee378 elementor-widget elementor-widget-heading\" data-id=\"fbee378\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">When should the plan be ready?<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3f2a30 elementor-widget elementor-widget-text-editor\" data-id=\"c3f2a30\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Before the verifier starts work on 2026 data. The first verification reports can be issued from January 2027, and the first annual declaration for 2026 imports is due by 30 September 2027.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a43506c e-con-full e-flex e-con e-parent\" data-id=\"a43506c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-375d0bf elementor-widget elementor-widget-spacer\" data-id=\"375d0bf\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-281c3d6 e-flex e-con-boxed e-con e-parent\" data-id=\"281c3d6\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6757f1c elementor-widget elementor-widget-heading\" data-id=\"6757f1c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Get your monitoring plan ready for verification with Climease<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b2d1ca elementor-widget elementor-widget-text-editor\" data-id=\"2b2d1ca\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Climease takes non-EU operators through each of the 22 elements with a structured question set, maps the documents required for each one, assembles the evidence pack a verifier will ask for and generates the final monitoring plan document. Our international emissions team, led by former emission verifiers who have reviewed this kind of documentation from the verifier\u2019s side, then assesses every plan manually before it goes to the verifier.<\/p><p>EU importers use the same structure to see which suppliers are ready for actual values and which will stay on defaults.<\/p><p><a href=\"https:\/\/climease.com\/es\/pongase-en-contacto-con\/\"><strong>Request a monitoring-plan readiness review<\/strong><\/a> o <a href=\"https:\/\/climease.com\/es\/pongase-en-contacto-con\/\"><strong>contact Climease<\/strong><\/a> to discuss your installations or suppliers.<\/p><p><em>This article provides general information and does not constitute legal, technical or verification advice. Operators should check the binding texts and the latest Commission guidance before finalising a monitoring plan.<\/em><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8cb9fe2 e-con-full e-flex e-con e-parent\" data-id=\"8cb9fe2\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e827979 elementor-widget elementor-widget-spacer\" data-id=\"e827979\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-afaf4fe e-flex e-con-boxed e-con e-parent\" data-id=\"afaf4fe\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cbabafa elementor-widget elementor-widget-heading\" data-id=\"cbabafa\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Official sources<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6aafc7 elementor-widget elementor-widget-text-editor\" data-id=\"a6aafc7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li><a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg_impl\/2025\/2547\/oj\">Commission Implementing Regulation (EU) 2025\/2547<\/a> \u2014 Article 5 and Annex II, point A.5 (monitoring plan template), points A.2 and A.3 (principles, data sources)<\/li><li><a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg_impl\/2025\/2546\/oj\">Commission Implementing Regulation (EU) 2025\/2546<\/a> \u2014 verification principles<\/li><li><a href=\"https:\/\/taxation-customs.ec.europa.eu\/news\/european-commission-publishes-series-guidance-documents-support-cbam-implementation-definitive-2026-08-14_en\">European Commission guidance documents for the definitive period (14 August 2026)<\/a> \u2014 including Guidance No. 2 for non-EU operators<\/li><li><a href=\"https:\/\/taxation-customs.ec.europa.eu\/news\/european-commission-publishes-guidance-cbam-verifiers-and-accreditation-bodies-2026-08-24_en\">European Commission guidance for CBAM verifiers and accreditation bodies (24 August 2026)<\/a><\/li><li><a href=\"https:\/\/taxation-customs.ec.europa.eu\/carbon-border-adjustment-mechanism\/cbam-verification_en\">European Commission CBAM verification<\/a> \u2014 accreditation timeline and first verification reports<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>A CBAM monitoring plan is the methodology a verifier checks before actual emissions can be used. See the 22 minimum elements, a document structure, the eight control procedures and a pre-verification checklist.<\/p>","protected":false},"author":25,"featured_media":9559,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[46],"tags":[59,60,43,62,63,61],"class_list":["post-9558","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eu-cbam-updates","tag-cbam-monitoring-plan","tag-cbam-verification","tag-embedded-emissions","tag-non-eu-operators","tag-precursors","tag-regulation-2025-2547"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v23.9 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>CBAM Monitoring Plan: How to Prepare It for Verification<\/title>\n<meta name=\"description\" content=\"What a CBAM monitoring 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