CBAM benchmarks

EU producers of CBAM goods still receive part of their EU ETS allowances for free. To keep imports on an equal footing, the number of certificates an importer surrenders is reduced by a free allocation adjustment based on these benchmarks, set in point 5 of the Annex to Implementing Regulation (EU) 2025/2620.

Column A and column B

Column A (BMg*) is the process-level benchmark used with actual emissions data. For complex goods the embedded free allocation of each precursor is added on top, so column A values for finished products are often close to zero.
Column B (BMg) is the default benchmark used when embedded emissions are determined with default values. It already covers the whole production chain.
Where several values are given, the letter selects the production route and (1)/(2) the production years 2026–2027 or 2028–2030. With default values, use the route indicated for the country of origin in 2025/2621; where several alloy grades are given, use the highest value.

CBAM factor phase-out

The benchmark is multiplied by the CBAM factor, the share of free allocation still granted in the EU ETS (Directive 2003/87/EC, Article 10a(1a)):

Year	2026	2027	2028	2029	2030	2031	2032	2033	2034
CBAM factor	97.5 %	95 %	90 %	77.5 %	51.5 %	39 %	26.5 %	14 %	0 %
Share of emissions priced	2.5 %	5 %	10 %	22.5 %	48.5 %	61 %	73.5 %	86 %	100 %

“Share priced” applies to emissions at benchmark level. Emissions above the benchmark are priced in full every year.

Route indicators

(A) grey clinker / cement
(B) white clinker / cement
(C) carbon steel, BF/BOF
(D) carbon steel, DRI/EAF
(E) carbon steel, scrap/EAF
(F) low alloy steel, BF/BOF
(G) low alloy steel, DRI/EAF
(H) low alloy steel, scrap/EAF
(J) high alloy steel (EAF)
(K) primary aluminium
(L) secondary aluminium