CBAM DEFAULT VALUES
CBAM default values for United Arab Emirates
The European Commission's default embedded emission values for CBAM goods originating in United Arab Emirates. Values are given per CN code in tCO₂e per tonne of product and apply from 1 January 2026.
Source: 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 · 38 entries
Data version: IR (EU) 2025/2621 + IR (EU) 2026/1740 · Last updated: 10 August 2026
What the table holds for United Arab Emirates
The Commission's default value tables list 38 entries for United Arab Emirates: 24 in aluminium, 8 in cement, 5 in iron and steel and 1 in hydrogen. No separate entries are defined for fertilisers for this country of origin — if you export such goods, search your CN code in the lookup tool.
34 of these carry a value specific to United Arab Emirates; the remaining 4 are left blank in the table, and the regulation requires the figure from the "Other countries and territories" table to be applied instead. Those rows are marked below.
This page is not a calculation — it is the official table made readable. Every value is listed below; to search for your own product or benchmark against verified actual data, use the lookup tool.
Benchmark against your own data
Our free tool lets you filter by country, sector and CN code, compare your verified actual data against the default-plus-mark-up scenario, and download a PDF report.
Unit: tCO₂e per tonne of product
For 4 entries with no country-specific value, the regulation requires the figure from the "Other countries and territories" table to be applied; those rows are marked below.
Iron and steel (5)
| CN / TARIC code | Product | Direct | Indirect | Total |
|---|---|---|---|---|
| 7202 11 | Ferro-manganese, containing by weight > 2% of carbon | 1.69 | – | 1.69 |
| 7202 19 | Ferro-manganese, containing by weight <= 2% carbon(applied value) | 5.59 | – | 5.59 |
| 7202 41 | Ferro-chromium, containing by weight > 4% of carbon | 2.35 | – | 2.35 |
| 7202 49 | Ferro-chromium, containing by weight <= 4% of carbon(applied value) | 2.87 | – | 2.87 |
| 7202 60 00 | Ferro-nickel | 3.48 | – | 3.48 |
Aluminium (24)
| CN / TARIC code | Product | Direct | Indirect | Total |
|---|---|---|---|---|
| 7601 | Unwrought aluminium | 1.87 | – | 1.87 |
| 7603 | Aluminium powders and flakes | 1.98 | – | 1.98 |
| 7604 10 10 | Bars and rods | 2.2 | – | 2.2 |
| 7604 10 90 | Profiles | 2.22 | – | 2.22 |
| 7604 21 00 | Hollow profiles | 2.22 | – | 2.22 |
| 7604 29 10 | Bars and rods | 2.2 | – | 2.2 |
| 7604 29 90 | Profiles | 2.22 | – | 2.22 |
| 7605 | Aluminium wire | 2.2 | – | 2.2 |
| 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm | 2.66 | – | 2.66 |
| 7607 | Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm | 2.66 | – | 2.66 |
| 7608 | Aluminium tubes and pipes | 2.22 | – | 2.22 |
| 7609 00 00 | Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) | 2.22 | – | 2.22 |
| 7610 10 00 | Doors, windows and their frames and thresholds for doors | 2.22 | – | 2.22 |
| 7610 90 | Other | 2.22 | – | 2.22 |
| 7610 90 10 | Bridges and bridge-sections, towers and lattice masts | 2.22 | – | 2.22 |
| 7610 90 90 | Other | 2.22 | – | 2.22 |
| 7611 00 00 | Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | 2.66 | – | 2.66 |
| 7612 | Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | 2.66 | – | 2.66 |
| 7613 00 00 | Aluminium containers for compressed or liquefied gas | 2.66 | – | 2.66 |
| 7614 | Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated | 2.2 | – | 2.2 |
| 7616 10 00 | Nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles | 2.66 | – | 2.66 |
| 7616 91 00 | Cloth, grill, netting and fencing, of aluminium wire | 2.66 | – | 2.66 |
| 7616 99 10 | Cast | 1.98 | – | 1.98 |
| 7616 99 90 | Other | 2.66 | – | 2.66 |
How to read these entries — route (K/L), PFCs and the scrap rule — is covered in the aluminium guide.
Cement (8)
| CN / TARIC code | Product | Direct | Indirect | Total |
|---|---|---|---|---|
| 2507 00 80 80 | Calcined clay(applied value) | 0.21 | 0.07 | 0.28 |
| 2523 10 00 10 | White clinker | 1.29 | 0.05 | 1.34 |
| 2523 10 00 90 | Other clinker including grey clinker | 0.83 | 0.04 | 0.86 |
| 2523 21 00 | White Portland cement | 1.3 | 0.14 | 1.44 |
| 2523 29 00 | Grey Portland cement | 0.84 | 0.07 | 0.9 |
| 2523 30 00 | Aluminous cement(applied value) | 1.89 | 0.14 | 2.03 |
| 2523 90 00 10 | White hydraulic cement | 1.33 | 0.17 | 1.51 |
| 2523 90 00 90 | Other hydraulic cements including grey hydraulic cements | 0.8 | 0.07 | 0.87 |
Hydrogen (1)
| CN / TARIC code | Product | Direct | Indirect | Total |
|---|---|---|---|---|
| 2804 10 00 | Hydrogen | 10.82 | – | 10.82 |
Do you know your product’s CN code?
Mark-up: the cost of using default values
Default values are set conservatively and carry an increasing mark-up: 10 % in 2026, 20 % in 2027 and 30 % in 2028 (a flat 1 % for fertilisers). With verified actual installation data you do not pay that mark-up — for most producers the difference is substantial.
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This table is for information purposes. The legally binding values are those published in the Annex to the relevant regulation.