(2)To ensure, where possible, equivalence and coherence with the procedures applicable to the EU ETS and set out in Commission Implementing Regulation (EU) 2018/2067note, while also considering the specificities of the CBAM and minimising the administrative burden, due consideration should be given to the relevant rules applicable under the EU ETS. Due to the specificities of the CBAM, the verifier’s decision to replace the physical site visit by a virtual site visit or to waive the site visit should not be subject to approval from competent authorities.
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