EU Regulation 2023/956

CBAM Compliance Testing

The EU Carbon Border Adjustment Mechanism (CBAM) requires importers to report and verify the embedded emissions of six categories of goods. Accredited laboratory testing underpins this verification chain -- labs provide the chemical analysis, mechanical testing, and materials data that CBAM verifiers rely on. Use this page to find the right type of accredited testing for your imported materials.

Testing by CBAM Material

Cement
CN 2523

Portland cement, clinker, and hydraulic binders. CBAM covers CN codes 2523. Compliance requires verified emissions data from the production process, supported by accredited construction materials testing.

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Iron & Steel
CN 72, 73

Flat products, long products, tubes, pipes, and wire. CBAM covers CN codes 72 and 73. Importers need chemical composition analysis for emissions factors and mechanical testing for product verification.

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Aluminium
CN 76

Unwrought aluminium, bars, rods, profiles, and plates. CBAM covers CN code 76. Aluminium smelting is highly energy-intensive, making emissions verification and materials testing essential.

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Fertilisers
CN 2808, 2814, 2834, 3102-3105

Nitrogen-based fertilisers and related compounds. CBAM covers CN codes 2808, 2814, 2834, and 3102-3105. Production relies on ammonia synthesis, a major source of industrial CO2 emissions.

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Electricity
CN 2716

Imported electricity (CN code 2716). CBAM for electricity relies on emissions verification and grid monitoring rather than traditional laboratory testing.

CBAM obligations for electricity are fulfilled through emissions verification of generation sources, not through laboratory testing. Importers work with CBAM verifiers and grid operators.

Hydrogen
CN 2804

Hydrogen gas and related products (CN code 2804). As a key energy carrier, hydrogen production emissions vary widely by method -- from green electrolysis to grey steam reforming.

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CBAM Verifier Accreditation by Country

Under Delegated Regulation (EU) 2025/2551, national accreditation bodies are setting up programmes to accredit CBAM verifiers. The following countries tracked by ScopeMatch have confirmed participation:

DE DAkkS Germany
FR COFRAC France + third-country verifiers
IT ACCREDIA Italy + third-country verifiers
NL RvA Netherlands + third-country verifiers
ES ENAC Spain

UKAS (United Kingdom) is not listed -- the UK is outside EU CBAM scope. Full EA directory of NABs offering CBAM verifier accreditation

CBAM Timeline

2023-10-01
Transitional reporting period begins
2025-12-18
Implementing Regulation (EU) 2025/2358 on CRCF certification published
2025-12-31
Transitional period ends
2026-01-01
Full CBAM obligations start
2026-02-01
EA Task Force Group on EU CBAM established
2034-01-01
Free EU ETS allowances fully phased out

Frequently Asked Questions

I import steel -- what lab tests do I need for CBAM?
Steel importers typically need two types of accredited testing: chemical elemental analysis (ICP-OES, XRF) to determine the composition and emissions factors of the steel, and mechanical testing (tensile, hardness, impact) for product verification. Search for labs with chemical or mechanical testing accreditation above.
Do I need a CBAM verifier or a testing laboratory?
Both. Testing laboratories provide the accredited analytical data -- chemical composition, emissions factors, material properties. CBAM verifiers then use those test reports to confirm that your emissions declarations are accurate. ScopeMatch helps you find the testing laboratories; for CBAM verifiers, check with your national accreditation body.
Must the laboratory be in the same country as the importer?
No. Any ISO 17025 accredited laboratory can provide valid test data for CBAM compliance, regardless of location. However, the lab must hold accreditation for the specific test methods relevant to your materials. ScopeMatch lists accredited labs across Europe so you can choose based on capability and proximity.
What are CBAM certificates and how do they relate to testing?
CBAM certificates represent the carbon price on imported goods. From 2026, importers must purchase certificates corresponding to the embedded emissions of their products. The emissions data that determines how many certificates you need comes from accredited testing and verified emissions declarations.
How do I know which testing category applies to my product?
Match your product to one of the six CBAM materials above. Each material card shows the relevant testing categories and links directly to ScopeMatch search results filtered for that type of testing. If your product spans multiple materials (e.g. steel-reinforced cement), you may need labs from more than one category.

This guide is an educational resource to help you understand testing requirements. It does not constitute legal advice. Always consult the official regulation text and qualified legal counsel for compliance decisions.

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