CBAM default values: source structure and current legal basis.
Use the official default-value framework when the applicable CBAM rules permit default values instead of actual emissions data. Always match the product, country or territory, production route and reporting year to the current annex.
Implementing Regulation (EU) 2026/1740 replaced Annex I and Annex IV of Regulation (EU) 2025/2621 after corrections to selected default values. Do not rely on an older copied table without checking the current legal text.
CBAMSearch does not invent or fill missing legal values.Which annex applies?
Imported goods except electricity
Default values for embedded emissions of imported goods and certain precursors.
Indirect embedded emissions
Default values for specific indirect embedded emissions where the rules call for default values.
Imported electricity
Default values for embedded direct emissions in imported electricity.
Unknown precursor country
Default values used for precursors where the country of production cannot be identified.
Confirm classification
Identify the exact CN code and applicable CBAM sector before selecting a value.
Match the legal row
Check country or territory, production route, direct/indirect emissions and the applicable year or mark-up.
Keep the source
Record the regulation, annex, row and effective period used in your assessment.
Commission Implementing Regulation (EU) 2025/2621 establishes the default-value framework. Regulation (EU) 2026/1740 amended the annexes and applies from 1 January 2026.