CBAM default values by country
Default values are the embedded emissions importers must use when the producer has not supplied verified actual data. They are set per country of origin and CN code in Annex I to Implementing Regulation (EU) 2025/2621, in tonnes of CO₂e per tonne of product, and apply from 1 January 2026.
Where a country is not listed, or a field shows “–”, the value from the table Other countries and territories applies. Values below include the mark-up: 10 % in 2026, 20 % in 2027 and 30 % from 2028 (fertilisers 1 %). Cost per tonne uses the 2026 Q3 price of €82.32.
Compare reference products (2026 default value, tCO₂e/t)
| Country | Hot-rolled flat steel 7208 | Unwrought aluminium 7601 | Grey clinker 2523 10 00 | Anhydrous ammonia 2814 10 00 | Products |
|---|---|---|---|---|---|
| Albania | – | – | 0.957 | – | 31 |
| Algeria | 3.300 | 0.396 | 1.408 | 2.101 | 253 |
| Angola | – | – | 1.386 | – | 9 |
| Argentina | 2.849 | 1.870 | 0.990 | 2.384 | 249 |
| Armenia | – | – | 1.507 | – | 29 |
| Australia | 3.267 | 1.870 | 1.562 | 1.939 | 252 |
| Azerbaijan | 0.154 | 1.870 | 0.979 | 2.273 | 248 |
| Bahrain | – | 2.057 | – | – | 25 |
| Bangladesh | – | 0.396 | 1.529 | 2.535 | 57 |
| Belarus | – | – | 1.507 | 2.273 | 31 |
| Benin | – | – | 0.990 | – | 3 |
| Bolivia | – | 0.396 | 0.990 | – | 28 |
| Bosnia and Herzegovina | 2.519 | 1.870 | 1.012 | – | 248 |
| Brazil | 1.782 | 1.870 | – | 3.242 | 251 |
| Brunei | – | – | – | – | 2 |
| Cambodia | – | – | 0.990 | – | 29 |
| Cameroon | – | 1.870 | – | – | 52 |
| Canada | 1.573 | 2.156 | – | 2.000 | 254 |
| Chile | 2.255 | 0.396 | 1.012 | – | 249 |
| China | 3.506 | 3.300 | 1.529 | 4.404 | 259 |
| Colombia | 2.816 | 0.396 | 1.221 | 2.363 | 252 |
| Congo | – | – | 0.979 | – | 4 |
| Costa Rica | – | 0.396 | 0.935 | – | 54 |
| Cuba | – | – | 1.254 | – | 31 |
| Curaçao | – | – | – | – | 1 |
| Côte d'Ivoire | – | – | – | – | 28 |
| Democratic Republic of the Congo | – | – | 1.375 | – | 2 |
| Dominican Republic | – | – | 1.177 | – | 33 |
| Ecuador | – | 0.396 | 1.221 | – | 55 |
| Egypt | – | 2.057 | 1.397 | 2.071 | 61 |
| El Salvador | – | 0.396 | 1.001 | – | 54 |
| Equatorial Guinea | – | – | – | – | 1 |
| Eritrea | – | – | 1.001 | – | 3 |
| Eswatini | – | – | – | – | 2 |
| Ethiopia | – | – | 0.935 | – | 28 |
| Gabon | – | – | 1.408 | – | 3 |
| Georgia | – | – | 1.496 | 2.212 | 32 |
| Ghana | – | 1.870 | 0.968 | – | 55 |
| Guatemala | – | 0.396 | 1.034 | – | 54 |
| Haiti | – | – | 1.276 | – | 3 |
| Honduras | – | – | 1.001 | – | 29 |
| Hong Kong | – | – | 1.001 | – | 3 |
| India | 4.708 | 2.057 | 1.584 | 3.313 | 256 |
| Indonesia | 9.053 | 1.870 | – | 2.303 | 247 |
| Iran | 2.134 | 1.870 | – | 2.101 | 250 |
| Iraq | – | – | 1.463 | 2.141 | 31 |
| Israel | – | 0.396 | 1.441 | – | 57 |
| Jamaica | – | – | 1.243 | – | 4 |
| Japan | 2.310 | 0.396 | 0.935 | 2.212 | 254 |
| Jordan | – | 0.396 | – | – | 56 |
| Kazakhstan | 5.819 | 2.057 | 1.529 | 2.323 | 253 |
| Kenya | – | 0.396 | – | – | 54 |
| Kuwait | – | 0.396 | 0.957 | 2.121 | 55 |
| Kyrgyzstan | – | – | 1.496 | – | 30 |
| Laos | – | – | – | – | 1 |
| Lebanon | – | – | 0.968 | – | 32 |
| Libya | – | – | 0.957 | 2.192 | 31 |
| Madagascar | – | – | 1.419 | – | 30 |
| Malaysia | – | 1.870 | 1.001 | 2.242 | 61 |
| Mali | – | – | 0.990 | – | 30 |
| Mauritania | – | – | – | – | 2 |
| Mauritius | – | – | – | – | 26 |
| Mexico | 3.025 | 0.396 | – | 2.424 | 248 |
| Moldova | – | – | 1.518 | – | 28 |
| Mongolia | – | – | 1.573 | – | 29 |
| Montenegro | – | 1.870 | – | – | 27 |
| Morocco | – | 0.396 | 0.990 | 2.222 | 57 |
| Mozambique | – | 3.518 | – | – | 24 |
| Myanmar/Burma | 0.517 | – | 1.518 | 2.222 | 224 |
| Namibia | – | – | 0.968 | – | 3 |
| Nepal | – | – | – | – | 26 |
| New Zealand | 2.662 | 1.870 | 0.968 | 1.818 | 249 |
| Nicaragua | – | 0.396 | – | – | 51 |
| Niger | – | – | 1.452 | – | 4 |
| Nigeria | – | 0.396 | 1.408 | 2.131 | 55 |
| North Korea | – | – | 1.529 | 2.222 | 31 |
| North Macedonia | 1.683 | – | 1.001 | – | 225 |
| Oman | – | 1.870 | 0.946 | – | 30 |
| Pakistan | – | 0.396 | 1.430 | 2.485 | 59 |
| Panama | – | – | 0.979 | – | 29 |
| Papua New Guinea | – | – | – | – | 1 |
| Paraguay | – | – | 1.001 | – | 29 |
| Peru | – | 0.396 | 1.221 | 2.353 | 59 |
| Philippines | 0.814 | 0.396 | 1.518 | 2.353 | 249 |
| Qatar | – | 1.870 | 0.946 | 2.091 | 55 |
| Russia | 3.773 | 2.376 | 1.496 | 2.283 | 254 |
| Rwanda | – | – | 0.968 | – | 3 |
| Saudi Arabia | – | 1.870 | – | 2.121 | 52 |
| Senegal | – | – | 1.430 | – | 29 |
| Serbia | 2.651 | 0.396 | 1.518 | 2.283 | 251 |
| Sierra Leone | – | – | – | – | 1 |
| Singapore | – | 0.396 | – | – | 30 |
| South Africa | 4.554 | 2.594 | – | 3.676 | 250 |
| South Korea | 2.330 | 0.396 | 1.012 | – | 255 |
| Sri Lanka | – | 0.396 | 0.990 | – | 54 |
| Sudan | – | – | 0.957 | – | 30 |
| Suriname | – | – | – | – | 29 |
| Syria | – | 0.396 | 1.463 | 2.161 | 55 |
| Taiwan | 2.541 | 0.396 | 0.946 | 2.222 | 244 |
| Tajikistan | – | 1.870 | 1.496 | – | 54 |
| Tanzania | – | 0.396 | 0.968 | – | 53 |
| Thailand | 2.111 | 0.396 | – | 2.262 | 217 |
| Togo | – | – | 0.968 | – | 3 |
| Trinidad and Tobago | – | – | 1.001 | 2.444 | 31 |
| Tunisia | – | 0.396 | 0.968 | 2.121 | 58 |
| Turkmenistan | – | – | 1.540 | 2.394 | 31 |
| Türkiye | 2.670 | 1.870 | – | 2.293 | 250 |
| Uganda | – | 0.396 | 1.045 | – | 27 |
| Ukraine | 2.731 | 0.396 | 1.507 | 2.273 | 252 |
| United Arab Emirates | – | 2.057 | 0.946 | – | 34 |
| United Kingdom | 2.662 | 2.057 | 1.045 | 2.071 | 252 |
| United States | 1.540 | 1.870 | 1.309 | 3.444 | 258 |
| Uruguay | – | 0.396 | 1.210 | – | 54 |
| Uzbekistan | 3.531 | 0.396 | 1.529 | 2.323 | 249 |
| Venezuela | – | 1.870 | 1.210 | 2.353 | 60 |
| Vietnam | 2.585 | 0.396 | – | 3.646 | 217 |
| Yemen | – | – | 1.463 | – | 30 |
| Zambia | – | 0.396 | – | – | 51 |
| Zimbabwe | – | 0.396 | 1.419 | 2.202 | 54 |
| Other countries and territories | 4.454 | 2.423 | 1.551 | 3.161 | 260 |
Sectors covered: Cement, Fertilisers, Iron and steel, Aluminium, Hydrogen. Electricity default values are set separately (Annex III) and are not reproduced here.