CBAM
About CBAM
The European Union's Carbon Border Adjustment Mechanism (CBAM) is a regulatory tool designed to measure carbon emissions attributed to the production of high-carbon goods imported into the EU, aiming to promote cleaner practices in industrial production across non-EU countries. To this end, the European Commission publishes emission factors providing the necessary metrics for compliance and environmental integrity.
Visit CBAM websiteDatasets from CBAM
CBAM default values 2026
| Property | Value |
|---|---|
| Description | The European Union's Carbon Border Adjustment Mechanism (CBAM) is a regulatory tool designed to measure carbon emissions attributed to the production of high-carbon goods imported into the EU, aiming to promote cleaner practices in industrial production across non-EU countries. To this end, the European Commission publishes emission factors providing the necessary metrics for compliance and environmental integrity. |
| Source type | Governmental |
| Original dataset URL | URL |
| Year released | 2026 |
| Geography | Multiple regions |
| Sector | |
| Type of data | Activity-based |
| Emission results | CO2e |
| Data Transformation | The source reports emissions in TCO2e/Tproduct, which have been converted to kgCO2e/kg to ensure consistency in the database. |
License
| Property | Value |
|---|---|
| Type of license | Creative Commons Attribution 4.0 International (CC BY 4.0) |
| License URL | URL |
Data quality
| Property | Value |
|---|---|
| Data quality assurance | Vetted by Climatiq. For further information on data quality assurance, see: https://www.climatiq.io/methodology#Data-Quality |
| Quality flag(s) | NA |
Methodology
| Property | Value |
|---|---|
| Standard | CBAM |
| IPCC AR method |
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| LCA boundary |
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| Scope applicability |
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| Emissions breakdown |
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| Methodology description | The CBAM emission factors follow the methodology required by the CBAM legislation. This dataset contains the default values for the CBAM definitive period, for 2026, published by the European Commission per country of origin for cement, fertilisers, iron and steel, aluminium and hydrogen. Retrieved from the Excel file "Default values definitive period" published by the European Commission (CBAM) on 6 August 2026 (version 2). This version reflects Commission Implementing Regulation (EU) 2026/1740, which corrects Implementing Regulation (EU) 2025/2621, and replaces the version of 13 February 2026. Values are taken exactly as published. These values do not include any markup (e.g. 10% markup for 2026) There are three emission types:
The methodology is designed to cover all significant sources of emissions, but it is not equivalent to a full life cycle assessment and does not include other indirect emissions, such as the construction of the plant. See the source page for the detailed methodology: https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-legislation-and-guidance_en#default-values-transitional-period |
| Limitation / key issues to note | The methodology is designed to cover all significant sources of emissions but it is not equivalent to a full lifecycle analysis and does not include any other indirect emissions such as construction of plant. Note: These emission factors should not be used directly for CBAM reporting, as they do not include the mandatory 10% markup required for reporting. |
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