{
  "url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-emissions-and-verification-regulations-2026/regulation-16",
  "json_url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-emissions-and-verification-regulations-2026/regulation-16.json",
  "legislation": "uksi/2026/995",
  "legislation_title": "The Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-emissions-and-verification-regulations-2026",
  "path": "regulation/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Record keeping requirements",
  "text": "(1) A registered person or registrable person 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.\n(2) Paragraph (1) does not apply to a return for a CBAM good to which regulation 4 applies.\n(3) 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.\n(4) The Commissioners may publish a notice specifying what is meant by “good-specific verification summary”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“Registered person” and “registrable person” have the meaning given by paragraph 2(10) of Schedule 17 to FA 2026."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/995/regulation/16",
    "retrieved_at": "2026-10-28T20:55:29.904882+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}