A new era has begun for Turkish companies exporting to the EU. The European Union's Carbon Border Adjustment Mechanism (CBAM), officially entered its definitive phase on 1 January 2026, making independent verification of embedded carbon emissions mandatory for products in the cement, iron & steel, aluminium, fertiliser, electricity and hydrogen sectors exported to the EU.
As QSI Belgelendirme, our company DANEM Verification & Validation, based in Riga, Latvia, has submitted an accreditation application to LATAK, and our accreditation is expected to be published shortly. Document your embedded emissions under CBAM requirements; accurately calculate your CBAM certificate costs at the EU border and manage your commercial risk.
Introduced under the EU's European Green Deal policy, CBAM (Regulation (EU) 2023/956 and 2025/2083) aims to apply a carbon cost to carbon-intensive goods imported into the EU equivalent to that borne by EU producers. The mechanism is designed to prevent carbon leakage and create a level playing field on a global scale.
Sectors covered:
Turkish producers exporting more than 50 tonnes of these products per year to the EU are required to document their embedded emissions through authorised verifiers.
| Topic | Explanation |
| Legal obligation | From 2026 imports onwards, embedded emissions must be confirmed by an accredited verifier |
| Financial impact | From 2027, CBAM certificates must be purchased; certificate price is linked to the EU ETS price (~€75/tCO₂e) |
| On-site audit in first year | Remote audits are not accepted for 2026 data verifications; on-site visits are mandatory |
| Penalty risk | Non-compliance results in a penalty of €100 per tonne |
| Competitive advantage | Once Turkey's national ETS (TR-ETS) is recognised, carbon prices paid domestically may be deducted from CBAM costs |
Who is required to have CBAM verification?
Verification is mandatory from 2026 imports onwards for all producers exporting more than 50 tonnes (net mass) in total per year of CBAM-covered products to the EU. Those below this threshold are exempt.
When is the verification report required?
The verification report for 2026 embedded emissions must be ready for inclusion in the annual CBAM declaration due 30 September 2027 by the authorised CBAM declarant in the EU.
If I use default values, do I still need verification?
Yes. Both businesses using actual values and those using default values are subject to verification. Default values are set based on EU Commission reference emission intensities and are generally significantly higher than actual values. Verifying actual emission data is the most effective way to optimise your CBAM costs.
What will happen when Turkey's ETS (TR-ETS) comes into effect?
If TR-ETS is recognised by the EU as an equivalent carbon pricing system, Turkish producers will be able to deduct the carbon price paid domestically from their CBAM liability. Reliable MRV infrastructure and accredited verification are critical for achieving this equivalence.
Is the verification report prepared in English?
QSI offers bilingual report options in Turkish and English. The final report for the EU importer's use is prepared in a format compliant with EU legislation.
For information about our CBAM verification services and to request a quote, please contact us.
Tel: +90 312 472 60 67 E-mail: info@qsi.com.tr
Web: www.qsi.com.tr
