CBAM
CBAM Default Embedded Emissions
Default embedded emissions values for all CBAM goods under EU Implementing Regulation 2025/2621. Used to calculate certificate costs for EU importers where verified actual emissions are not available.
285 CN codes · 5 sectors · 107 countries with specific values · EU 2025/2621
CN codes
285
in scope under CBAM
Sectors
5
covered from January 2026
Current certificate price
€75.28
Q2 2026 · per tCO₂e
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Select a sector to see all covered CN codes, default emissions values, and estimated certificate costs.
What are default embedded emissions?
Default embedded emissions are the values EU importers must use to calculate their CBAM certificate obligation when verified actual emissions data is not available from the exporting installation.
They are set conservatively — typically higher than actual emissions — to incentivise the use of verified monitoring data. Where a country-specific value exists under EU 2025/2621, that value takes precedence over the general default for goods originating in that country.
The number of certificates required equals the total embedded emissions of imports multiplied by the applicable mark-up percentage for the relevant year (varying by sector and year).
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