TOOL
CBAM default values by country
The European Commission's default embedded emission values, collected per CN code for 25 frequently requested countries of origin. No estimates, no modelling — what the tables say.
Data version: IR (EU) 2025/2621 + IR (EU) 2026/1740 · Last updated: 10 August 2026
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
Country comparison
| Country | Covered sectors | Entries | Country-specific | Falls back to “Other countries” |
|---|---|---|---|---|
| Algeria | Iron & steel · Aluminium · Cement · Fertilisers · Hydrogen | 260 | 253 | 7 |
| Bosnia and Herzegovina | Iron & steel · Aluminium · Cement · Fertilisers · Hydrogen | 260 | 248 | 12 |
| Brazil | Iron & steel · Aluminium · Cement · Fertilisers · Hydrogen | 260 | 251 | 9 |
| China | Iron & steel · Aluminium · Cement · Fertilisers · Hydrogen | 260 | 259 | 1 |
| India | Iron & steel · Aluminium · Cement · Fertilisers · Hydrogen | 260 | 256 | 4 |
| Japan | Iron & steel · Aluminium · Cement · Fertilisers · Hydrogen | 260 | 254 | 6 |
| Kazakhstan | Iron & steel · Aluminium · Cement · Fertilisers · Hydrogen | 260 | 253 | 7 |
| Russia | Iron & steel · Aluminium · Cement · Fertilisers · Hydrogen | 260 | 253 | 7 |
| Serbia | Iron & steel · Aluminium · Cement · Fertilisers · Hydrogen | 260 | 251 | 9 |
| South Korea | Iron & steel · Aluminium · Cement · Fertilisers · Hydrogen | 260 | 255 | 5 |
| Taiwan | Iron & steel · Aluminium · Cement · Fertilisers · Hydrogen | 260 | 217 | 43 |
| Türkiye | Iron & steel · Aluminium · Cement · Fertilisers · Hydrogen | 260 | 250 | 10 |
| Ukraine | Iron & steel · Aluminium · Cement · Fertilisers · Hydrogen | 260 | 252 | 8 |
| United Kingdom | Iron & steel · Aluminium · Cement · Fertilisers · Hydrogen | 260 | 252 | 8 |
| United States | Iron & steel · Aluminium · Cement · Fertilisers · Hydrogen | 260 | 258 | 2 |
| Indonesia | Iron & steel · Aluminium · Fertilisers · Hydrogen | 252 | 247 | 5 |
| South Africa | Iron & steel · Aluminium · Fertilisers · Hydrogen | 252 | 250 | 2 |
| Vietnam | Iron & steel · Aluminium · Fertilisers · Hydrogen | 252 | 217 | 35 |
| North Macedonia | Iron & steel · Cement · Fertilisers · Hydrogen | 236 | 225 | 11 |
| Egypt | Iron & steel · Aluminium · Cement · Fertilisers · Hydrogen | 65 | 61 | 4 |
| Malaysia | Iron & steel · Aluminium · Cement · Fertilisers · Hydrogen | 65 | 61 | 4 |
| Morocco | Aluminium · Cement · Fertilisers · Hydrogen | 60 | 57 | 3 |
| Tunisia | Aluminium · Cement · Fertilisers · Hydrogen | 60 | 58 | 2 |
| Saudi Arabia | Aluminium · Fertilisers · Hydrogen | 52 | 52 | — |
| United Arab Emirates | Iron & steel · Aluminium · Cement · Hydrogen | 38 | 34 | 4 |
The figures are computed directly from the dataset. "Country-specific" counts entries with a value defined for that origin; for the rest the regulation applies the "Other countries and territories" figure.
What these pages answer, and what they do not
They answer
- What is the official default value for my CN code and country of origin?
- Is that value country-specific, or does it come from the "Other countries" table?
- How do direct and indirect emissions split?
- How many entries exist per sector for my country?
They do not answer
- What is my country’s export volume to the EU and total cost exposure? — That is trade data; we do not publish estimates here.
- What are my own installation’s actual emissions? — Use the embedded emissions calculator.
- Does a carbon price paid in my country reduce the CBAM obligation? — Summarised in the carbon pricing section below, without eligibility claims; the final assessment belongs to the Commission.
Carbon pricing in the country of origin
One of the most common CBAM questions is: "I already pay a carbon price at home — does it reduce the EU obligation?" That is the subject of Article 9 of Regulation (EU) 2023/956. Per the Commission’s Q&A, the frame is: the price must have been effectively paid in the country of origin (rebated or compensated amounts do not count), only compliance schemes are considered (voluntary carbon markets are not), and the evidence rules will be set in a separate implementing act.
The table below answers only what exists, when it started and what it covers. The existence of a scheme does not mean it qualifies for a reduction under Article 9 — that assessment is made country by country by the European Commission, and we make no eligibility claims here.
Two traps to watch: "a carbon price exists" and "it covers my sector" are not the same thing — Indonesia’s ETS, for instance, covers only the power sector. And where an ETS hands out free allocation, the producer is not effectively paying for that share of emissions.
| Country | Instrument | Status | CBAM sectors | Source |
|---|---|---|---|---|
| Türkiye | Turkish ETS (Climate Law 7552) | Regulation published in the Official Gazette on 27 Aug 2026 (No 33353). Pilot 2026–2027, first implementation period 2028–2035. Free allocation is foreseen. | Annex-1 activities; coverage planned to include iron & steel, cement, electricity/combustion and ammonia–nitric acid. Aluminium and hydrogen await confirmation. | RG 27.08.2026/33353 ↗ |
| China | China National ETS | In force since 2021 (power); steel, cement and aluminium smelting added for the 2024 compliance year. | Iron & steel, cement, aluminium, electricity. Fertilisers and hydrogen not covered. | ICAP ↗ |
| India | CCTS (intensity-based) | In force — obligations for seven sectors since April 2025. Targets for iron & steel and fertilisers announced, but final notification could not be confirmed. | Aluminium and cement covered. Electricity not covered. | ICAP ↗ |
| Russia | No national scheme; Sakhalin regional pilot | No national carbon price. Current status of the Sakhalin experiment could not be confirmed (latest source 2023). | CBAM goods not separately enumerated. | ICAP ↗ |
| Ukraine | CO₂ tax + ETS under development | The CO₂ component of the environmental tax is in force; its rate and base could not be confirmed from a current source. Draft ETS law consulted June 2026, first phase targeted 2028. | ETS scope not yet defined. | ICAP ↗ |
| South Korea | K-ETS | In force since 2015. Phase 4 allocation plan (2026–2030) approved November 2025. | Iron & steel, cement, aluminium, electricity. Fertilisers and hydrogen not separately enumerated in the source. | ICAP ↗ |
| Japan | GX-ETS | Mandatory from April 2026 (after a voluntary phase 2023–2025). Threshold 100,000 tCO₂/yr. | Iron & steel, cement, aluminium, electricity. | ICAP ↗ |
| United Kingdom | UK ETS | In force since 2021. | Iron & steel, cement, aluminium, electricity. Ammonia and hydrogen could not be separately confirmed from the source. | ICAP ↗ |
| United States | No federal scheme; state programmes (California, Washington, RGGI) | No federal carbon price. California since 2012, Washington since 2023, RGGI since 2009. | California: iron & steel, cement, hydrogen, electricity. RGGI covers electricity only. | ICAP ↗ |
| Brazil | SBCE (Law 15.042/2024) | Under development — law adopted December 2024, implementing decrees October 2025. First obligations expected within five to six years. | Sector scope not yet defined. | ICAP ↗ |
| Egypt | No compliance scheme; FRA voluntary carbon market | No carbon price obligation. The market launched in 2024 is voluntary. | No obligation on any sector. | FRA ↗ |
| Serbia | None | No scheme in force. Per the Energy Community tracker, a carbon tax is planned around 2027. | — | Enerji Topluluğu ↗ |
| Bosnia and Herzegovina | None | No scheme in force or recorded as planned (Energy Community, October 2025). | — | Enerji Topluluğu ↗ |
| North Macedonia | None | No scheme in force. Per the Energy Community tracker, a carbon tax is planned around 2027. | — | Enerji Topluluğu ↗ |
| Algeria | Not found in registers | No carbon pricing instrument identified in ICAP, World Bank, OECD or IEA records. | — | ICAP ↗ |
| Morocco | Carbon tax provided for in the 2025 Finance Law | Foreseen for 2026; whether it has entered into force could not be confirmed. | Sector scope not disclosed. | IEA ↗ |
| Tunisia | Not found in registers | No carbon pricing instrument identified in ICAP, World Bank, OECD or IEA records. | — | ICAP ↗ |
| Vietnam | National ETS pilot (Decree 119/2025) | Pilot in force since August 2025; runs 2025–2028. Free allocation with output-based benchmarking. | Electricity, iron & steel, cement. Aluminium, fertilisers and hydrogen not covered. | ICAP ↗ |
| Taiwan | Carbon fee; separate ETS planned | Fee in force — applies to 2025 emissions, first payment due May 2026. Standard rate NT$300/tCO₂e. | Power and manufacturing (>25,000 tCO₂e threshold); official sources do not enumerate CBAM goods individually. | MOENV ↗ |
| Indonesia | Nilai Ekonomi Karbon (intensity-based ETS) | In force since 2023; Phase 2 2025–2027. | Power sector only (plants >25 MW). Iron & steel, cement, aluminium, fertilisers and hydrogen are not covered. | ICAP ↗ |
| Malaysia | Carbon tax announced; ETS under consideration | Nothing in force. The tax was announced in the Budget 2026 speech (October 2025); no statutory instrument yet. | The announcement targets iron & steel and energy; coverage cannot be confirmed. | ICAP ↗ |
| United Arab Emirates | Federal Decree-Law 11/2024 (reporting + credit registry) | No carbon price. The law, effective May 2025, mandates measurement and reporting; emissions trading appears only as incentive language. | Imposes no price obligation on any sector. | UAE Legislation ↗ |
| Saudi Arabia | No compliance scheme found in registers; voluntary market exists | No compliance instrument identified in ICAP, World Bank, OECD or IEA records. The PIF/Tadawul market is voluntary. | — | ICAP ↗ |
| Kazakhstan | KAZ ETS | In force since 2013. Around 229 installations, threshold 20,000 tCO₂/yr. | Electricity/district heat, cement, metallurgy, chemicals. Aluminium and hydrogen not explicitly listed. | ICAP ↗ |
| South Africa | Carbon Tax Act (2019) | In force since 1 June 2019. Phase 2 (2026–2030): R308/tCO₂e in 2026 rising to R462 by 2030. | Electricity, iron & steel, cement, aluminium. Ammonia/fertilisers not separately named (chemicals sector in scope). | SARS ↗ |
Last checked: ${cpDate}. Sources: ICAP, World Bank, Energy Community, OECD, IEA and official legislation. "Not found in registers" is not the same as "none"; nothing we could not verify is stated as certain.
How to read the tables
- Values are given in tCO₂e per tonne of product and apply from 1 January 2026.
- The certificate calculation runs on the total; direct and indirect columns are informational.
- Some rows carry a production route letter (A–L); where none is shown, the benchmark is route-independent.
- Electricity does not appear in these tables — a separate method applies to it.
Frequently asked questions
Why do some countries have fewer entries?
The Commission does not list every CN code for every country. 8 of the countries here have no separate entries for at least one sector. If you export such goods, search your CN code in the lookup tool.
What does the "Other countries and territories" row mean?
Where no country-specific value is defined, the figure from the "Other countries and territories" table applies for the same CN code. How often this happens varies widely: Saudi Arabia have none, while Taiwan has 43 such entries.
Do I have to use these values?
No. If you have verified actual installation data you may use that instead — and it usually pays to, because default values are set conservatively and carry a mark-up that grows year on year.
How often is the data updated?
We refresh these pages when the Commission updates the values. The data version and last-updated date are always shown at the top. Current version: IR (EU) 2025/2621 + IR (EU) 2026/1740, 10 August 2026.
These pages are for information. The legally binding values are those published in the Annex to the relevant regulation.