What are CBAM default values?

CBAM default values are Commission-published fallback emissions factors you can use when you do not have actual, verified emissions data from your supplier. They are published per CN code and per country of origin, covering direct, indirect and total embedded emissions, and they carry a conservative mark-up so they are usually higher — and more expensive — than verified actual values.

Default values vs actual values — which should I use?

Actual, verified installation-specific values are the preferred basis and are generally cheaper, because default values are deliberately conservative and carry a mark-up. Default values are the fallback when actual data is unavailable. Importers relying solely on default values are not subject to verification.

What is the default-value mark-up?

A conservative add-on applied to default values that rises over time: roughly 10% in 2026 toward 30% by 2028 for aluminium, cement and iron & steel, and only about 1% for fertilisers (reflecting the difficulty of chemical-chain data). Confirm the exact schedule in the implementing regulation on default values.

Where do I find the official CBAM default values?

The European Commission publishes the authoritative figures as an XLS workbook (released February 2026), underpinned by Implementing Regulation (EU) 2025/2620 on benchmarks and (EU) 2025/2621 on default values. Always confirm a specific figure against that official workbook for the relevant good and country of origin.

Are indirect emissions counted?

Indirect emissions (from electricity used in production) are counted for cement and fertilisers. For iron & steel and aluminium the treatment is narrower and largely direct. Electricity and hydrogen are direct only.

Reference table

Last updated · 8 June 2026

CBAM default values 2026

CBAM default values are the Commission-published fallback emissions factors you use when you do not have actual, verified data from your supplier. They are published per good and per country of origin, and carry a conservative mark-up. This page explains how they work and links you to the official figures.

The short version

Default values are a fallback when you lack verified actual data — deliberately conservative, so usually more expensive.
They are good- and country-specific and published by the European Commission (XLS, Feb 2026).
A mark-up rises over time: ~10% in 2026 toward 30% by 2028 for metals & cement; ~1% for fertilisers.
Use verified actual values where you can — they are usually lower and avoid the mark-up.

⚠️ On the numbers: use the official values

We deliberately do not reproduce the precise per-good tCO₂e default figures here. They are good- and country-specific, run to thousands of entries, and are revised by the Commission. The authoritative figures are the Commission's published values (XLS workbook released February 2026, underpinned by IR (EU) 2025/2620 on benchmarks and IR (EU) 2025/2621 on default values). The table below describes the verified structure — sectors, emissions scope and the mark-up schedule. Any worked number you see elsewhere on this site is illustrative; confirm it against the official workbook before you rely on it.

The basics

Default vs actual values, and when defaults may be used

Actual values

Verified, installation-specific data obtained from your supplier and checked by an accredited verifier. The preferred basis, and generally cheaper because there is no conservative mark-up. Requires verification.

Default values

Commission-published fallback factors per good and country of origin, used when actual data is unavailable. Deliberately conservative, with a mark-up. Importers relying solely on default values are not subject to verification.

In short: you may use default values whenever you cannot obtain verified actual data for a good. That keeps you compliant, but the conservative mark-up usually means a higher bill than if you had verified installation-level figures. As the CBAM cost calculator shows, the emissions intensity you feed in drives the whole cost — so the actual-vs-default choice matters.

Reference

The six sectors and how emissions are counted

Search the table

6 rows shown

CBAM sectors with a representative good, an illustrative CN heading, which embedded emissions are counted, the unit, and notes. The precise tCO₂e default values are published per good and country by the European Commission.
Sector	Representative good	CN example	Emissions counted	Unit	Notes
Cement	Cement clinker; Portland cement	2523	Direct + indirect	tCO₂e per tonne	Both direct (process + fuel) and indirect (electricity used) emissions are counted. Default values are published per good and per country of origin.
Iron & steel	Crude steel; hot-rolled products; fasteners	7208, 7318	Direct	tCO₂e per tonne	Largely direct emissions. Some downstream items (screws, bolts, pipe fittings) are in scope. Defaults vary widely by production route (blast furnace vs electric arc).
Aluminium	Unwrought aluminium; bars, profiles, foil	7601, 7604	Direct	tCO₂e per tonne	Largely direct emissions. Primary aluminium is far more emissions-intensive than recycled, so the country/route behind a default value matters a great deal.
Fertilisers	Ammonia; nitric acid; urea; mixed fertilisers	2814, 2808, 3102	Direct + indirect	tCO₂e per tonne	Both direct and indirect emissions are counted. The default-value mark-up is much smaller (~1%) here, reflecting the difficulty of chemical-chain data.
Electricity	Imported electricity	2716	Direct	tCO₂e per MWh	Direct emissions only, expressed per MWh. No de minimis exemption — electricity is in scope at any volume. Defaults reflect the grid of the country of origin.
Hydrogen	Hydrogen	2804 10	Direct	tCO₂e per tonne	Direct emissions only. No de minimis exemption — hydrogen is in scope at any volume. Defaults differ sharply between grey, blue and green production.

The CBAM Brief

Download the full default-values reference

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The mark-up

Default-value mark-up schedule

Default values carry a conservative add-on that rises over time. It is much smaller for fertilisers, recognising how hard chemical-chain data is to pin down.

Default-value mark-up by year and sector group.
Year	Aluminium, cement, iron & steel	Fertilisers
2026	10%	~1%
2027	~20% (transitional)	~1%
2028	30%	~1%

Direction verified (10%→30% for metals & cement; ~1% fertilisers); the 2027 intermediate figure is transitional and shown approximately. Confirm the exact percentages in the implementing regulation on default values. IR (EU) 2025/2621

FAQ

Keep going

Certificates & cost calculator Verification Goods in scope Sectors

This is guidance, not legal advice

This page explains how CBAM default values work. It is not legal advice and does not reproduce the official figures. Confirm any specific value against the Commission's published workbook or a qualified adviser.

Sources

[1]European Commission (DG TAXUD): CBAM — default values and certificate price pagesretrieved 8 Jun 2026
[2]DG TAXUD: Carbon Border Adjustment Mechanism hubretrieved 8 Jun 2026
[3]Implementing Regulation (EU) 2025/2620 (benchmarks)retrieved 8 Jun 2026
[4]Implementing Regulation (EU) 2025/2621 (default values)retrieved 8 Jun 2026
[5]Regulation (EU) 2023/956 (CBAM) on EUR-Lexretrieved 8 Jun 2026