What is the materiality level in CBAM verification?

5% of the specific embedded emissions per tonne, for each good by CN code, and 5% of the specific embedded free allocation. Misstatements above that, alone or together, are material. Every misstatement found still has to be corrected; materiality is not a tolerance band.

How verifiers use it

• To plan how much data to sample.
• To judge whether the report can get a positive verification statement.
• For other parameters, the verifier uses expert judgement.

Smaller errors can still matter

A verifier can treat a smaller error as material for qualitative reasons, for example if it points to a weak control system.

What Senseible does here

Senseible keeps the invoices behind each fuel and electricity figure in one fingerprinted record, so a verifier can sample them without a hunt through files. Senseible is not a CBAM verifier and does not issue verification reports.

• Materiality in GHG verification
• Why a verifier will not quote a fixed fee
• Importer rejected emissions data

Sources: European Commission, guidance on CBAM verification and accreditation (24 August 2026)

Last reviewed 2026-10-23.