Should our UK CBAM verifier send the verification report straight to our UK customer?

You do. HMRC's technical guidance says the verifier issues the verification report, including the verification summary, to you as the operator, in English and as a non-editable document. Your UK importer should receive it from you rather than from the verifier, though the importer remains responsible for having it when it reports to HMRC.

What the verifier must do

• Issue the report, with a verification summary for each CBAM good, to the operator in English, as soon as reasonably possible after the verification ends.
• First check that no other verification report already issued to you covers the same monitoring period.
• Issue it as a non-editable document that can be widely shared.
• Correct and reissue it if you find inaccuracies in it.

What you pass on, and why it comes from you

You send your importer either the full report or the summary for the good it bought. The summary exists so you can show one product's verified data without revealing your other production processes. Sending it yourself is what keeps that choice in your hands; a report sent by the verifier straight to one customer would bypass it.

The importer's side

The importer can report your verified figure only if the opinion is verified as satisfactory, with or without comments. It must keep the report or summary as evidence that the data was verified, and HMRC puts the ultimate responsibility for obtaining it on the importer. Expect it to chase you, not the verifier.

Before you forward it

1. Check the opinion is satisfactory, with or without comments.
2. Check the calendar year it covers is the one your importer asked for.
3. Check the product on the summary matches the commodity code on the import.
4. Send the verifier's non-editable file as issued. Do not retype or edit it.

What Senseible does here

Senseible keeps each product figure linked to the records behind it, so you can answer an importer's follow-up questions without going back to the verifier. We build the figure from your records and check every figure in-house; for the UK it must then be verified by a verifier accredited for UK CBAM. Have your own verifier? Send it to them.

• CBAM report from your records
• Full report or summary to your buyer
• Records your UK buyer will ask for

Sources: HMRC, CBAM Monitoring, Reporting and Verification Technical Guidance, sections F6.9 to F6.9.3

Last reviewed 2026-11-03. HMRC is taking feedback on this guidance until 13 November 2026 and may update it before 1 January 2027.