The European Commission published 22 October 2026 draft implementing regulations setting default emissions values for the Carbon Border Adjustment Mechanism (CBAM) transitional period. These values apply to imports of cement, iron, steel, aluminium, fertilizers, electricity, and hydrogen when actual embedded emissions data is unavailable. The defaults are based on the 10% worst-performing EU installations and will be used for financial liability calculations from 2027.
Key Takeaways
- Default Values as Fallback: Importers must use actual data where possible; defaults apply only when reliable data cannot be obtained.
- Sector-Specific Benchmarks: Values differ by product category and production route, requiring careful mapping by importers.
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Source: Read Official Announcement