CBAM default values: when they apply and how the mark-up works
Default values are the fallback when supplier data isn't verified. They come with a yearly mark-up: +10 %, +20 %, +30 %. Here's the practical impact.
Published 19/10/2026 · Facts checked on 2026-10-18
Answer box
CBAM default values are per-CN-code, per-country reference emissions figures published by the European Commission. They are used when no verified actual supplier data is available. Defaults always come with a yearly mark-up: +10 % on 2026 defaults, +20 % on 2027, +30 % on 2028 and after. The mark-up design is deliberate — it pushes importers toward real supplier data.
Where defaults live
- IR 2025/2621 — the original default-value tables.
- IR 2026/1740 — the corrected version (what you use today).
Both are available on EUR-Lex. CBAMWorks loads the current corrected tables into versioned reference data; when the Commission issues the next correction, we update and log it on the rule tracker.
When defaults are used
- No supplier data at all.
- Supplier data not yet verified.
- Verifier opinion is qualified or negative — defaults replace the claimed actuals.
When defaults are not used
- Positive verification opinion — actuals are used.
The mark-up schedule
| Year | Mark-up |
|---|---|
| 2026 | +10 % |
| 2027 | +20 % |
| 2028+ | +30 % |
So reporting an unverified default value in 2027 means the reported value is 1.20 × default. For 2028 onward it’s 1.30 × default — a 30 % uplift on an already conservative starting figure.
Fertiliser mark-up
The plan references an additional +1 % mark-up for fertilisers. The exact application is still being clarified in official guidance. We don’t publish a numeric claim on this page until the rule is settled.