Should we send our UK buyer the full verification report or a summary?
Either works. HMRC lets the plant send the full verification report or the good-specific verification summary for the product the buyer imported. The buyer must keep one of them as evidence for the actual figure on its return. A summary shares that one product's figure and keeps the rest of the report private.
What each document is
- Full verification report: installation, operator and verifier details, all verified emissions data, emissions intensity of every CBAM good, and the verifier's opinion.
- Verification summary: an annex to the report giving the emissions intensity of one CBAM good and related information.
When to send the full report
When the buyer asks for it, or when one buyer imports several of your products and it is simpler to share one document. Otherwise a summary per product keeps other customers' volumes and products confidential.
What the buyer checks
- The calendar year the intensity relates to.
- That the verifier was eligible for UK CBAM.
- That the product on the summary matches the commodity code on the import declaration.
What Senseible does here
Senseible builds one figure per product from your records, ready for one summary per product. 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.
Sources: HMRC, Monitoring emissions as an overseas installation producing CBAM goods exported to the UK, HMRC, Carbon Border Adjustment Mechanism (CBAM): Policy summary (updated 2 November 2026)
Last reviewed 2026-11-02.