Default values under CBAM refer to emission intensity estimates provided by the European Commission and are used to simplify the reporting of embedded carbon emissions in imported goods.
For goods imported before 30 June 2024, reporting declarants are allowed to use the default values provided by the European Commission for 100% of their reported data.
For goods imported between 1 July 2024 and 31 December 2025, only partial use of default values is permitted. Specifically, default values may only be used for input materials or subprocesses that contribute less than 20% of the total embedded emissions in complex products.
Each CN (Combined Nomenclature) code covered under CBAM corresponds to a specific default value.
During the transitional period, only global default values will be made available.
During the definitive period (when financial obligations apply), the Commission will provide country-specific or even region-specific default values for greater accuracy.
