CBAM Registerindependent guide

CBAM default values: Brunei

Brunei has country-specific default values for 2 CBAM products (cement, hydrogen). For 7 further products no value is published, so the “other countries” value applies. Source: Annex I, Implementing Regulation (EU) 2025/2621.

Values are tCO₂e per tonne of product. “2026” to “2028+” include the mark-up. The estimated cost per tonne uses the 2026 value, the CBAM benchmark for the indicated production route, the 2026 CBAM factor (97.5 %) and the 2026 Q3 certificate price of €82.32. Run your own figures in the cost calculator.

Cement

CN codeProductDirectIndirectTotal202620272028+Route≈ €/t 2026
2507 00 80Calcined clay other countries––0.2800.3080.3360.364€0
2523 10 00White clinker other countries––1.3701.5071.6441.781B€55
2523 10 00Grey clinker other countries––1.4101.5511.6921.833A€74
2523 21 00White Portland cement other countries––1.4501.5951.7401.885€62
2523 29 00Grey Portland cement 1.0400.0701.1101.2211.3321.443€47
2523 90 00White hydraulic cements other countries––1.4901.6391.7881.937B€67
2523 90 00Grey hydraulic cements other countries––1.3701.5071.6441.781A€71
2523 30 00Aluminous cement other countries––2.0302.2332.4362.639€126

Hydrogen

CN codeProductDirectIndirectTotal202620272028+Route≈ €/t 2026
2804 10 00Hydrogen 10.820–10.82011.90212.98414.066€571

Notes

  • Indirect emissions count towards the CBAM obligation only for cement and fertilisers. For iron and steel, aluminium and hydrogen only direct emissions are priced.
  • Default values do not need third-party verification. Actual values supplied by the producer must be verified by an accredited verifier.
  • The Commission must review the default values by the end of 2027.

All countriesDefault values vs actual emissions