Will the European Commission formally or informally verify the “equivalence” of alternative methods?
The transitional period is a learning phase for everyone, including for Commission services and NCAs. If the alternative methods do not meet the standards included in Article 4(2) of the Implementing Regulation, and especially for imports after 30 June 2024, then such calculation method may be rejected. The national competent authority would start a dialogue with the reporting declarant to obtain more accurate data.
Source: EC’s Questions and Answers on CBAM
CBAM Regulation
CBAM Regulation 2023_1773