Who will check the accuracy of submitted data and reports?
During the transitional period, and in line with Articles 11 of the Implementing Regulation, the Commission will conduct a first screening of the CBAM reports, and communicate to the competent national authority a list of incomplete or suspicious reports (i.e. when the Commission has reasons to believe they have failed to comply with the CBAM Regulation). It is then up to the competent national authority to decide whether to initiate a review as well as a potential correction procedure, which may ultimately lead to penalties.
Source: EC’s Questions and Answers on CBAM
CBAM Regulation
CBAM Regulation 2023_1773