European Commission Confirms Updated Default Embedded Emissions Values for 2026
The European Commission has published updated default embedded emissions values for all sectors covered by CBAM, effective from the first quarter of 2026. The update incorporates more recent data on average production emissions intensities across key exporting countries and production routes.
What default values are and why they matter
Default values are the fallback emissions figures used by importers who are unable to obtain verified actual emissions data from their suppliers. They are set on a per-sector, per-country-of-origin basis and expressed as tonnes of CO2-equivalent per tonne of product. Importers using default values pay more in CBAM certificates than those using verified actual data, because defaults are deliberately set at a conservative level.
What has changed in the 2026 update
The key changes in the updated default values are:
• Steel: the update distinguishes more precisely between blast furnace and electric arc furnace production routes at country level, reducing the default value for countries with a significant EAF share.
• Aluminium: incorporates updated grid carbon intensity data for China and India, reflecting changes in the renewable energy share of their electricity generation.
• Fertilisers: revised N2O emission factors for producers without abatement 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 default values for your specific product types and countries of origin. The revised values are published in the Commission's CBAM implementing regulations on EUR-Lex.
2. Recalculate your projected annual certificate obligation using the new figures.
3. Adjust your CBAM certificate budget for the 2026 reporting year accordingly.
4. Reassess whether the updated defaults increase the financial case for investing in verified actual emissions data from your suppliers.
A note on timing
The updated defaults apply to imports made from 1 January 2026 onwards. Quarterly emissions reports submitted during the transitional period used the previous default values and do not need to be resubmitted. The new values apply only to the full compliance period declarations.
If you need support recalculating your certificate liability in light of the updated defaults, or reviewing whether switching to verified actual data would be cost-effective for your supply chain, contact us for an assessment.