# The Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026, Regulation 16: Record keeping requirements


(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.
(2) Paragraph (1) does not apply to a return for a CBAM good to which regulation 4 applies.
(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.
(4) The Commissioners may publish a notice specifying what is meant by “good-specific verification summary”.

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Source: https://www.legislation.gov.uk/uksi/2026/995/regulation/16 (the official version)
Page: https://openlegislation.uk/carbon-border-adjustment-mechanism-emissions-and-verification-regulations-2026/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.