New EU CBAM default values for 2026: download in Excel format
On 31 July 2026, the European Commission published corrected CBAM default values through Commission Implementing Regulation (EU) 2026/1740. The regulation corrects Implementing Regulation (EU) 2025/2621 by replacing Annex I and Annex IV in full. The corrected values apply from 1 January 2026.
The practical issue: the values were published as a large PDF, not as a structured dataset and not as a tracked changes version. For CBAM teams, this is frustrating. Default values are not just legal annexes. They are input data for cost models, ERP systems, supplier data workflows, contract clauses, CBAM reporting tools and internal controlling processes.
As with the previous default value publication, carboneer is making the country specific default values available in spreadsheet format to reduce implementation friction for CBAM teams.
Updated default values: what changed and why does it matter?
The Commission added, removed and amended values to correct issues in the first version, including transcription errors, omitted values, incorrect CN codes and rounding inconsistencies. This is not merely an editorial correction. For importers, the corrected default values can materially change CBAM cost assumptions. Some values decrease because missing country-specific values were added or because previously high country-specific values were removed, triggering a lower fallback value. Other values increase, and in some cases production route indicators or TARIC level distinctions become relevant.
The corrected values apply retroactively from 1 January 2026. Companies using the original 2026 default values should therefore review their CBAM calculations for the full 2026 period.
Mark ups are no longer shown as separate values
A structural change concerns mark ups. The corrected annexes publish the base default values rather than separate precalculated values including mark ups. The final mark up calculation is therefore left to the declarant’s calculation process or the CBAM Registry.
More detail for cement and clinker
Another structural change concerns cement and clinker. The correction introduces a more precise distinction between white and grey clinker and cement. Instead of relying only on 8-digit CN codes, the corrected regulation uses 10-digit TARIC codes to distinguish the relevant products. This resolves the issue where grey and white products had differentiated default values but fell under the same CN code.
Examples of commercially relevant changes
Several amendments are likely to be relevant for specific trade lanes.
For Taiwanese stainless steel products under CN codes 7218 to 7223, the removal of country specific values means that the values for “other countries and territories” now apply. This reduces the applicable emissions value by roughly 40%.
The Commission also added missing country and product combinations. These include Albania for CN 7202 41, Gabon for CN 2804 10 00, Guatemala for CN 7202 60 00, Liberia for CN 2804 10 00, New Caledonia for CN 7202 60 00, Zambia for CN 7202 11 and Zimbabwe for CN 7202 11 and 7202 41. In many cases, these additions reduce the applicable value compared with the previous fallback value of “other countries and territories”.
For selected aluminium products from Tunisia, the correction also has a significant effect. CN codes 7615 10 10, 7615 10 30, 7615 10 80 and 7615 20 00 now have specific default values, where previously the higher fallback value had to be used. The resulting reduction in default values is roughly 63% to 74%.
Production route changes
In addition, some production route indicators were corrected or added. This is relevant because production routes affect the benchmark values used in CBAM calculations.
Changes to precursor values
Annex IV, which contains default values for precursors of unknown origin, has also been corrected. Default values for aluminium articles with CN codes 7616 99 10 and 7616 99 90 increase by roughly 50%. This affects embedded emissions calculations where the origin of precursors cannot be identified.
What companies should do now
Producers and importers should update their CBAM master data and check whether their relevant good and country combinations are affected by the update.
If affected, companies should update cost projections, adjust liquidity reserves and revisit CBAM clauses in contracts between importers and suppliers.
Companies should be careful to apply mark ups according to the updated methodology when using the corrected default values.
Producers should not only check whether the numerical default value changed, but also whether the production route used for the relevant good and country combination has changed.
For some value chains, the update also changes the business case for obtaining verified actual emissions data. Higher default values increase the financial incentive to use verified data. Lower corrected default values may reduce that incentive.
Download the Excel file
To make the update easier to implement, carboneer has prepared the corrected EU CBAM default values in Excel format.
Please note: the spreadsheet contains the country specific default values from Annex I. It does not contain Annex IV values for precursors for which the country of production cannot be identified.
Next update
With this update, the European Commission has corrected obvious errors in the relevant annexes. However, further ambiguities remain regarding the default values and the methodology used to calculate them.
Furthermore, this adjustment does not yet reflect any potential future changes that may arise from updated trade data analyses, calculations by third countries or submissions from other stakeholders. Further updates are expected in 2027.
