European Commission Confirms Updated Default Embedded Emissions Values for 2026
TheEuropean Commission has published updated default embedded emissions values forall sectors covered by CBAM, effective from the first quarter of 2026. Theupdate incorporates more recent data on average production emissionsintensities across key exporting countries and production routes.
What default values are and why they matter
Defaultvalues are the fallback emissions figures used by importers who are unable toobtain verified actual emissions data from their suppliers. They are set on aper-sector, per-country-of-origin basis and expressed as tonnes ofCO2-equivalent per tonne of product. Importers using default values pay more inCBAM certificates than those using verified actual data, because defaults aredeliberately set at a conservative level.
What has changed in the 2026 update
Thekey changes in the updated default values are:
• Steel: the update distinguishes more precisely between blastfurnace and electric arc furnace production routes at country level, reducingthe default value for countries with a significant EAF share.
• Aluminium: incorporates updated grid carbon intensity data for Chinaand India, reflecting changes in the renewable energy share of theirelectricity generation.
• Fertilisers: revised N2O emission factors for producers withoutabatement systems, based on updated IPCC methodology.
• Cement and hydrogen: minor revisions only, reflecting updated fuel mix data.
What importers using default values should do
1. Review the updated defaultvalues for your specific product types and countries of origin. The revisedvalues are published in the Commission's CBAM implementing regulations onEUR-Lex.
2. Recalculate your projectedannual certificate obligation using the new figures.
3. Adjust your CBAMcertificate budget for the 2026 reporting year accordingly.
4. Reassess whether theupdated defaults increase the financial case for investing in verified actualemissions data from your suppliers.
A note on timing
The updated defaults apply to imports made from 1 January 2026 onwards. Quarterlyemissions reports submitted during the transitional period used the previousdefault values and do not need to be resubmitted. The new values apply only tothe full compliance period declarations.
Ifyou need support recalculating your certificate liability in light of theupdated defaults, or reviewing whether switching to verified actual data wouldbe cost-effective for your supply chain, contact us for an assessment.