Filter CBAM default values on one screen — and benchmark them against your own data.

What is a CBAM default value, and when does it apply?

When a good covered by the EU Carbon Border Adjustment Mechanism (CBAM) is imported into the EU, its embedded emissions have to be declared. There are two ways to establish that figure: your installation’s verified actual data, or the default values published by the European Commission.

Default values are the fallback when actual data is not available. They are defined per country of origin and per product (CN code), expressed in tCO₂e per tonne. This tool lets you filter them on one screen instead of searching through the Commission’s spreadsheets.

Using a default value is not prohibited. Default and actual emissions can lead to materially different CBAM exposure; your actual emissions may be lower or higher than the applicable default value. The next section explains what drives the difference.

Default value or actual data — where the difference comes from

Default values are set conservatively at country and product-group level. On top of that, a regulatory mark-up is applied, and it grows year on year.

The rates this tool applies are 10% for 2026, 20% for 2027 and 30% for 2028. For fertilisers the rate is 1%.

The practical consequence: your installation’s actual emission intensity may be lower or higher than the applicable default value — it depends on your production route, energy mix and the country-level default itself. Compare both scenarios before deciding: that is what the “Compare with your own data” panel above is for — pick your product from the table, enter your verified actual value, and see the difference.

Looking for “CBAM software”? Work out which problem you actually have

Products marketed as “CBAM software” do not all solve the same problem. There are really three distinct needs, and many companies collect quotes without knowing which one they are in:

• 1 · Looking up a value: “What is the default value for my CN code and country of origin?” This needs no software — the tool on this page does it free, with no sign-up.
• 2 · Calculating embedded emissions: “How do I establish my own installation’s actual figure?” This is a data-collection and calculation exercise: installation boundaries, activity data, heat and electricity flows, precursors. Software can make it easier, but what decides the outcome is the quality and traceability of your data.
• 3 · Reporting and verification: getting the calculation verified by an accredited verifier and the declaration to your importer. Software alone will not carry you here; the file has to be built so that it survives verification.

To be explicit: EPDlogy is not a software company, and this tool is not software — it is a free lookup tool. No registration is required and it is not hidden behind a quote form; the lookup and calculation run directly in your browser. What it does is narrow and honest: show you the official default value in seconds and let you benchmark your own data against it.

On the second and third needs, what EPDlogy contributes is not software but a verifier’s perspective: structuring your installation data to CBAM rules so that accredited verification holds no surprises.

How to find your CN code

Default values are defined by CN (Combined Nomenclature) code. The first eight digits of the customs tariff code on your export documentation correspond to the CN code — that is what you search with here.

You do not need the full code. Typing 7208 returns every hot-rolled flat steel row; 2523 returns the cement rows. You can also search by product description.

Picking the right row matters: within the same 4-digit heading, different 8-digit sub-codes can carry different values. If you are unsure, confirm the code on the customs declaration with your broker.

What does “–” and the “Other countries and territories” row mean?

Some rows show “–” instead of a country-specific figure. That means no separate value is defined for that country, and the value from the “Other countries and territories” table applies for the same CN code. Click such a row and the tool applies that value for you.

The direct and indirect columns are informational; the certificate calculation runs on the total. Electricity does not appear in these tables — a separate method applies to it.

Where do these values come from?

Every value in the table is taken from the Commission’s official legislation: Commission Implementing Regulation (EU) 2025/2621, as corrected by Commission Implementing Regulation (EU) 2026/1740 (OJ L, 31.7.2026), Annex I — default values applicable from 1 January 2026.

The dataset covers 122 countries, 5 sectors and 11,670 rows. We update the page when the Commission updates the values; the data version and last-updated date are always shown at the top of the page.

This tool is provided for information. When preparing an official declaration, always work from the current text as published in the Official Journal.