# What is the materiality level in CBAM verification?

Canonical: https://senseible.earth/answers/cbam-verification-materiality-5-percent

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](https://senseible.earth/answers/what-is-materiality-in-ghg-verification)
- [Why a verifier will not quote a fixed fee](https://senseible.earth/answers/why-cbam-verifier-wont-quote-fixed-fee)
- [Importer rejected emissions data](https://senseible.earth/answers/why-eu-importer-rejected-cbam-emissions-data)

Sources: [European Commission, guidance on CBAM verification and accreditation (24 August 2026)](https://taxation-customs.ec.europa.eu/document/download/030fe146-38e5-46b8-82b5-5f72da089a7b_en?filename=GUIDANCE%20ON%20CBAM%20VERIFICATION%20AND%20ACCREDITATION%20FOR%20VERIFIERS%20AND%20NATIONAL%20ACCREDITATION%20BODIES.pdf)

Last reviewed 2026-10-23.