Paragraph 10
United Kingdom
The Commissioners may by regulations make provision about how emissions embodied in CBAM goods are to be determined and evidenced.
Regulations under this paragraph may (among other things)—
make different provision in relation to different goods, sectors, places, circumstances or activities;
make provision for methods of calculating figures;
make provision about measurement, sampling or analysis;
make provision by reference to information or technical standards published by a third party (including by an international organisation);
make provision about the treatment of gaps in data or measurement;
provide for the use of estimates or standard values or factors (including how estimates are to be made or standard values or factors are to be determined);
make provision about the treatment of anything used or done in the course of activities in the course of which the emissions were emitted;
make provision requiring information to be verified by a specified person or body.