Statutory emission factors, legal route taxonomy, precursor accounting boundaries, and compliance rules under Commission Implementing Regulation (EU) 2026/1740 correcting (EU) 2025/2621.
Under Regulation (EU) 2023/956, European importers must purchase and surrender CBAM certificates at spot EUA prices (€75.28/t). Providing your verified actual Specific Embedded Emissions (SEE) instead of the penal default factor saves your EU customer €35 to €65 per imported tonne, making your facility the preferred commercial supplier.
Statutory default values applicable during the definitive period. If an exporter does not submit verified primary installation emissions (SEE), EU customs declarants must apply these marked-up factors.
| Production Route | Route Description | Direct (Scope 1) | Indirect (Scope 2) | Base Total | 2026 (+10%) | Typical Plant Actuals* | 2027 (+20%) | 2028+ (+30%) |
|---|---|---|---|---|---|---|---|---|
| STANDARD | Route STANDARD: Direct Synthesis / Calcination Commission Implementing Regulation (EU 2026/1740), Annex I | 6.490 | 0.000 | 6.490 | 7.139 | 3.764 ~42% savings* | 7.788 | 8.437 |
| (C) | Route (C) Commission Implementing Regulation (EU 2026/1740), Annex I | 4.320 | 0.000 | 4.320 | 4.752 | 2.506 ~42% savings* | 5.184 | 5.616 |
| (F) | Route (F) Commission Implementing Regulation (EU 2026/1740), Annex I | 4.320 | 0.000 | 4.320 | 4.752 | 2.506 ~42% savings* | 5.184 | 5.616 |
| (C)/(F) | Route (C)/(F) Commission Implementing Regulation (EU 2026/1740), Annex I | 4.320 | 0.000 | 4.320 | 4.752 | 2.506 ~42% savings* | 5.184 | 5.616 |
*Typical plant actuals and savings are illustrative benchmark estimates; verified Specific Embedded Emissions (SEE) vary by individual facility furnace technology, fuel mix, and verified primary data.
How exporting manufacturing installations eliminate the statutory mark-up and submit verified declarations to EU customs.
Match your facility's physical furnace and process technology against the official EU route taxonomy (e.g. BF-BOF Route C, DRI-EAF Route D, or Scrap-EAF Route E).
Aggregate fuel purchase invoices, electricity utility bills, mass balance delivery slips, and supplier precursor sheets for limestone, sinter, clinker, or pig iron.
Appoint an accredited verifier under ISO 14065 / ISO 17029 to audit your Specific Embedded Emissions (SEE) and issue an EU customs-recognized verification certificate.
Statutory default value variations across major exporting origins and global EU benchmarks for CN 7304.
| Country / Jurisdiction | Applicable Production Route | 2026 Statutory Default | Regulatory Authority |
|---|---|---|---|
| India IN | Route (C) | 4.752 tCO₂e/t | Commission Implementing Regulation (EU 2026/1740), Annex I |
| China CN | Route (C) | 2.948 tCO₂e/t | Commission Implementing Regulation (EU 2026/1740), Annex I |
| Turkey TR | Route (C) | 2.574 tCO₂e/t | Commission Implementing Regulation (EU 2026/1740), Annex I |
| Brazil BR | Route (C) | 1.837 tCO₂e/t | Commission Implementing Regulation (EU 2026/1740), Annex I |
| Global Benchmark (Rest of World) GLOBAL | Route (C) | 4.379 tCO₂e/t | Commission Implementing Regulation (EU 2026/1740), Annex I |
Sintered ore (CN 2601 12), Pig iron (CN 7201), Direct Reduced Iron (CN 7203), and Crude Steel ingots/billets (CN 7206 / 7207) are primary embedded precursors. Verified Specific Embedded Emissions (SEE) of purchased precursors must be added to the finishing installation's direct emissions.
Clear demarcation of statutory compliance duties between the European authorized declarant and the manufacturing installation.
Cross-reference statutory defaults, precursor hierarchies, and production routes for associated tariff lines.
Corrected Implementing Regulation (EU) 2025/2621, republishing Annex I default values at 10-digit TARIC granularity for several commodity groups (e.g. cement/clinker) and discontinuing the precomputed mark-up columns in the published annex — the 10%/20%/30% mark-up is now calculated by the declarant / CBAM Registry at declaration time rather than read from the annex directly.
Replaced Regulation (EU) 2023/956 Annex III default values with official statutory default emission values across all CN codes, introducing mandatory statutory mark-up schedules: +10% in 2026, +20% in 2027, and +30% from 2028. Superseded by the corrected 2026/1740 dataset above.
Codified definitive period calculation methodologies, precursor linkage rules, and mandatory mass-balance allocation formulas for complex goods.
Established a 50-tonne annual net mass cumulative de minimis exemption per authorized declarant across all covered CBAM goods categories.
Launch the interactive CBAM calculator pre-loaded with CN 7304, or connect with accredited ISO 14065 verifiers to audit and file your verified plant emissions.