Regulation 16 Record keeping requirements

A registered person or registrable person^f1 who makes a return to HMRC for a CBAM good must keep the verification report or good-specific verification summary for the emissions intensity submitted on the return.

Paragraph (1) does not apply to a return for a CBAM good to which regulation 4 applies.

The verification report or good-specific verification summary must be kept for a period of 6 years, beginning with the day after the accounting period to which the records relate.

The Commissioners may publish a notice specifying what is meant by “good-specific verification summary”.