Full definition
When a CBAM declarant lacks verified actual emissions data, they apply default values published by country and product (EU Implementing Regulation 2025/2621, adopted in December 2025). These include a rising mark-up to encourage actual data: 10 % in 2026, 20 % in 2027, 30 % from 2028 for steel, aluminium and cement (only 1 % for fertilisers). For a product with a lower carbon intensity than average, providing actual data reduces the bill: choosing actual data versus default values is therefore a financial decision.
Also known as
- Default values