1.   The authorised CBAM declarant shall ensure that the total embedded emissions declared in the CBAM declaration submitted pursuant to Article 6 are verified by a verifier accredited pursuant to Article 18, based on the verification principles set out in Annex VI.
授權的 CBAM 聲明人應確保根據第 6 條提交的 CBAM 聲明中聲明的總嵌入排放量由根據第 18 條認可的核查機構根據附件六規定的核查原則進行核查。

2.   For embedded emissions in goods produced in installations in a third country registered in accordance with Article 10, the authorised CBAM declarant may choose to use verified information disclosed to it in accordance with Article 10(7) to fulfil the obligation referred to in paragraph 1 of this Article.
對於根據第 10 條註冊的第三國設施生產的貨物中的隱含排放，授權 CBAM 申報人可以選擇使用根據第 10 條第（7）款向其披露的經核實的信息來履行第 10 款中提到的義務。 本條第 1 條。

3.   The Commission is empowered to adopt implementing acts for the application of the verification principles set out in Annex VI as regards:
委員會有權通過實施法案，適用附件六中規定的核查原則：

(a)	the possibility to waive, in duly justified circumstances and without putting at risk a reliable estimation of the embedded emissions, the obligation for the verifier to visit the installation where relevant goods are produced; 在適當合理的情況下，並且在不危及內含排放的可靠估計的情況下，可以放棄核查員參觀相關產品生產設施的義務；

(b)	the definition of thresholds for deciding whether misstatements or non-conformities are material; and 確定錯報或不合格是否嚴重的閾值； 和

(c)	the supporting documentation needed for the verification report, including its format. 核查報告所需的證明文件，包括其格式。

Where it adopts the implementing acts referred to in the first subparagraph, the Commission shall seek equivalence and coherence with the procedures set out in Implementing Regulation (EU) 2018/2067. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2) of this Regulation.
如果委員會通過第一分段中提到的實施法案，則應尋求與實施條例 (EU) 2018/2067 中規定的程序等效和一致。 實施辦法應當按照本條例第二十九條第二款規定的審查程序予以通過。