What are CBAM default emission values?

CBAM default emission values are reference emission factors published by the European Commission in Implementing Regulation (EU) 2023/1773, Annex III. They represent the average embedded emissions per tonne (or MWh for electricity) for each sector and production route. Importers who cannot obtain verified actual emission data from their supplier must use these defaults to calculate their CBAM certificate obligation.

What is the CBAM default emission factor for steel?

The CBAM default emission factor for iron and steel is 1.89 tCO₂e per tonne for the BF-BOF (Blast Furnace – Basic Oxygen Furnace) route, and 0.429 tCO₂e per tonne for the EAF (Electric Arc Furnace / scrap-based) route. When the production route is unknown, the conservative BF-BOF default of 1.89 tCO₂/t applies.

What is the CBAM default emission factor for aluminium?

The CBAM default emission factor for primary aluminium (including indirect electricity emissions) is 11.50 tCO₂e per tonne. For primary aluminium with direct emissions only it is 6.70 tCO₂/t. Secondary (recycled) aluminium carries a default of 0.14 tCO₂/t.

Can I use lower emission values than the CBAM defaults?

Yes. Importers who can provide verified actual emission data from their non-EU supplier — audited by an EU-accredited verifier — may use the actual figures instead of the Commission defaults. If the actual values are lower than the defaults, this directly reduces the number of CBAM certificates required and the overall CBAM cost.

CBAM Default Emission Values | EU Commission Reference Factors by Sector

Source: Commission Implementing Regulation (EU) 2023/1773, Annex III — Default values for embedded emissions. These factors apply from 1 January 2026 when actual verified data is unavailable. Using defaults may attract a 10% administrative surcharge in certain verification contexts.

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Cement

CN 2523, 6810–6812 · Direct emissions only

Product / Production Route	CN Codes	Default (tCO₂e / t)
Portland cement default	2523 21, 2523 29	0.763
Clinker	2523 10	0.831
Aluminous cement	2523 30	0.935
Other hydraulic cements / cement articles	2523 90, 6810–6812	0.763

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Iron & Steel

CN 7201–7326 · Direct + indirect emissions

Production Route	Description	Default (tCO₂e / t)
BF-BOF default	Blast Furnace – Basic Oxygen Furnace (integrated)	1.89
EAF scrap-based	Electric Arc Furnace (secondary / mini-mill)	0.429

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Aluminium

CN 7601–7616 · Direct + indirect (electricity) emissions

Production Route	Description	Default (tCO₂e / t)
Primary aluminium (full) default	Direct + indirect electricity emissions (global grid)	11.50
Primary aluminium (direct only)	Direct anode / process emissions, excluding electricity	6.70
Secondary aluminium recycled	Scrap-based, recycled input material	0.14

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Fertilisers

CN 2808, 2814, 3102, 3105 · Direct process emissions incl. N₂O

Product	CN Codes	Default (tCO₂e / t)
Ammonia (NH₃)	2814	1.894
Nitric acid (HNO₃)	2808	0.302
Urea	3102 10	1.694
Mixed / compound fertilisers default	3102 30/60/80, 3105	2.400

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Electricity

CN 2716 · Measured in MWh

Reference	Basis	Default (tCO₂ / MWh)
EU grid average fallback	Weighted average EU-27 generation mix	0.493
Country-specific defaults	Per-country grid intensity (published by Commission)	varies
PPA / metered pathway	Specific generating unit, renewable PPA with hourly data	near zero

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Hydrogen

CN 2804 10 · Direct + upstream methane leakage

Production Pathway	Method	Default (tCO₂e / t H₂)
Grey hydrogen default	Steam Methane Reforming (SMR), no CCS	10.00
Blue hydrogen	SMR + Carbon Capture & Storage (CCS, 85–95%)	3.00
Green hydrogen near zero	Electrolysis using renewable electricity (RFNBO)	0.10

⚠️ Default Values and the 10% Penalty

When importers cannot provide verified actual emission data from their supplier, EU defaults are used to calculate the CBAM certificate obligation. In the context of the CBAM Level 2 Gap Analysis, the use of defaults — rather than verified actual values — triggers a 10% administrative surcharge on top of the default factor. Commissioning an EU-accredited third-party verifier to produce actual emission data eliminates this surcharge entirely and often results in a lower emission factor for modern or efficient producers.

How default values are used in CBAM calculations

The CBAM cost formula is the same whether you use defaults or verified actuals:

      CBAM cost (€) = Quantity × Emission factor × EU ETS price − Carbon price deduction
    

The only variable is the emission factor: default values are supplied by the EU Commission, while actual values are certified by an accredited verifier. For a steel importer using the BF-BOF default of 1.89 tCO₂/t at an EU ETS price of €65/tCO₂, the CBAM cost per tonne is €122.85. An EAF producer with actual verified emissions of 0.4 tCO₂/t would pay only €26/t — a saving of nearly €97 per tonne.

Other sector pages

🏗️ Cement ⚙️ Iron & Steel 🔩 Aluminium 🌿 Fertilisers ⚡ Electricity 💧 Hydrogen 📋 CN Codes

CBAM Default Emission Values