CBAM default values: United Arab Emirates
United Arab Emirates has country-specific default values for 34 CBAM products (aluminium, cement, hydrogen, iron and steel). For 4 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 code | Product | Direct | Indirect | Total | 2026 | 2027 | 2028+ | Route | ≈ €/t 2026 |
|---|---|---|---|---|---|---|---|---|---|
| 2507 00 80 | Calcined clay other countries | – | – | 0.280 | 0.308 | 0.336 | 0.364 | €0 | |
| 2523 10 00 | White clinker | 1.290 | 0.050 | 1.340 | 1.474 | 1.608 | 1.742 | B | €52 |
| 2523 10 00 | Grey clinker | 0.830 | 0.040 | 0.860 | 0.946 | 1.032 | 1.118 | A | €24 |
| 2523 21 00 | White Portland cement | 1.300 | 0.140 | 1.440 | 1.584 | 1.728 | 1.872 | €61 | |
| 2523 29 00 | Grey Portland cement | 0.840 | 0.070 | 0.900 | 0.990 | 1.080 | 1.170 | €28 | |
| 2523 90 00 | White hydraulic cements | 1.330 | 0.170 | 1.510 | 1.661 | 1.812 | 1.963 | B | €69 |
| 2523 90 00 | Grey hydraulic cements | 0.800 | 0.070 | 0.870 | 0.957 | 1.044 | 1.131 | A | €25 |
| 2523 30 00 | Aluminous cement other countries | – | – | 2.030 | 2.233 | 2.436 | 2.639 | €126 |
Aluminium
| CN code | Product | Direct | Indirect | Total | 2026 | 2027 | 2028+ | Route | ≈ €/t 2026 |
|---|---|---|---|---|---|---|---|---|---|
| 7601 | Unwrought aluminium | 1.870 | – | 1.870 | 2.057 | 2.244 | 2.431 | K | €55 |
| 7603 | Aluminium powders and flakes | 1.980 | – | 1.980 | 2.178 | 2.376 | 2.574 | K | €58 |
| 7604 10 10 | Bars and rods | 2.200 | – | 2.200 | 2.420 | 2.640 | 2.860 | K | €80 |
| 7604 10 90 | Profiles | 2.220 | – | 2.220 | 2.442 | 2.664 | 2.886 | K | €81 |
| 7604 21 00 | Hollow profiles | 2.220 | – | 2.220 | 2.442 | 2.664 | 2.886 | K | €81 |
| 7604 29 10 | Bars and rods | 2.200 | – | 2.200 | 2.420 | 2.640 | 2.860 | K | €80 |
| 7604 29 90 | Profiles | 2.220 | – | 2.220 | 2.442 | 2.664 | 2.886 | K | €81 |
| 7605 | Aluminium wire | 2.200 | – | 2.200 | 2.420 | 2.640 | 2.860 | K | €80 |
| 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm | 2.660 | – | 2.660 | 2.926 | 3.192 | 3.458 | K | €122 |
| 7607 | Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm | 2.660 | – | 2.660 | 2.926 | 3.192 | 3.458 | K | €113 |
| 7608 | Aluminium tubes and pipes | 2.220 | – | 2.220 | 2.442 | 2.664 | 2.886 | K | €81 |
| 7609 00 00 | Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) | 2.220 | – | 2.220 | 2.442 | 2.664 | 2.886 | K | €81 |
| 7610 10 00 | Doors, windows and their frames and thresholds for doors | 2.220 | – | 2.220 | 2.442 | 2.664 | 2.886 | K | €81 |
| 7610 90 | Other | 2.220 | – | 2.220 | 2.442 | 2.664 | 2.886 | K | €81 |
| 7610 90 10 | Bridges and bridge-sections, towers and lattice masts | 2.220 | – | 2.220 | 2.442 | 2.664 | 2.886 | K | €81 |
| 7610 90 90 | Other | 2.220 | – | 2.220 | 2.442 | 2.664 | 2.886 | K | €81 |
| 7611 00 00 | Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | 2.660 | – | 2.660 | 2.926 | 3.192 | 3.458 | K | €113 |
| 7612 | Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | 2.660 | – | 2.660 | 2.926 | 3.192 | 3.458 | K | €113 |
| 7613 00 00 | Aluminium containers for compressed or liquefied gas | 2.660 | – | 2.660 | 2.926 | 3.192 | 3.458 | K | €113 |
| 7614 | Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated | 2.200 | – | 2.200 | 2.420 | 2.640 | 2.860 | K | €80 |
| 7616 10 00 | Nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles | 2.660 | – | 2.660 | 2.926 | 3.192 | 3.458 | K | €122 |
| 7616 91 00 | Cloth, grill, netting and fencing, of aluminium wire | 2.660 | – | 2.660 | 2.926 | 3.192 | 3.458 | K | €122 |
| 7616 99 10 | Cast | 1.980 | – | 1.980 | 2.178 | 2.376 | 2.574 | K | €58 |
| 7616 99 90 | Other | 2.660 | – | 2.660 | 2.926 | 3.192 | 3.458 | K | €122 |
Hydrogen
| CN code | Product | Direct | Indirect | Total | 2026 | 2027 | 2028+ | Route | ≈ €/t 2026 |
|---|---|---|---|---|---|---|---|---|---|
| 2804 10 00 | Hydrogen | 10.820 | – | 10.820 | 11.902 | 12.984 | 14.066 | €571 |
Iron and steel
| CN code | Product | Direct | Indirect | Total | 2026 | 2027 | 2028+ | Route | ≈ €/t 2026 |
|---|---|---|---|---|---|---|---|---|---|
| 7202 11 | Ferro-manganese, containing by weight > 2% of carbon | 1.690 | – | 1.690 | 1.859 | 2.028 | 2.197 | €44 | |
| 7202 19 | Ferro-manganese, containing by weight <= 2% carbon other countries | – | – | 5.590 | 6.149 | 6.708 | 7.267 | €397 | |
| 7202 41 | Ferro-chromium, containing by weight > 4% of carbon | 2.350 | – | 2.350 | 2.585 | 2.820 | 3.055 | €121 | |
| 7202 49 | Ferro-chromium, containing by weight <= 4% of carbon other countries | – | – | 2.870 | 3.157 | 3.444 | 3.731 | €168 | |
| 7202 60 00 | Ferro-nickel | 3.480 | – | 3.480 | 3.828 | 4.176 | 4.524 | €123 |
Production routes
The route letter decides which CBAM benchmark is used for the free allocation adjustment when default values apply:
- A: grey clinker / cement
- B: white clinker / cement
- K: primary aluminium
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.