Carbon Mandate · CBAM compliance specialists for non-EU exporters
EN
Book demo
LIVE
CBAM CERT · Q2 2026€75.28/tSURRENDER30 SEP 2027CERT PURCHASE OPENS1 FEB 2027Reg (EU) 2023/956ACTIVEIR (EU) 2025/2621ACTIVEIR (EU) 2025/2620ACTIVEReg (EU) 2025/2083ACTIVEXSDMONITOREDSECTORS IN SCOPE6

The Industries

Six in-scope industries.

Six methodologies.

Each CBAM Annex I industry carries its own default-value table, mark-up treatment, and verification requirement. Mandates are staffed by industry exposure profile, not by generic templates.

Annex IReg (EU) 2023/956Defaults per IR (EU) 2025/2621CBAM certificate €75.28/tCO₂e · Q2 2026

In-scope sectors

CN 2523

Cement

Direct emissions

Clinker-based default values per country of origin. Calcination plus fuel combustion in the rotary kiln dominate the emissions profile.

Default benchmark
0.843 tCO₂e/t
Defaults source
Annex I, per origin
Calculate cement exposure
CN 72 / 73

Iron & Steel

Direct emissions only

Production-route specific: blast furnace + basic oxygen, direct reduced iron, electric arc furnace. Indirect electricity emissions are not in CBAM scope under the definitive regime.

Default benchmark
1.850 tCO₂e/t
Defaults source
Annex I, per origin
Calculate iron & steel exposure
CN 76

Aluminium

Direct + indirect emissions

Primary aluminium is electricity-intensive: indirect emissions from electrolysis dominate. Default values cover the smelter route; secondary aluminium has its own benchmark.

Default benchmark
6.720 tCO₂e/t
Defaults source
Annex I, per origin
Calculate aluminium exposure
CN 28 / 31

Fertilisers

Direct + indirect emissions

Multi-step chemical chain: ammonia, urea, ammonium nitrate, mixed fertilisers. Each stage carries its own emissions intensity, traceable to the synthesis-gas route.

Default benchmark
2.156 tCO₂e/t
Defaults source
Annex I, per origin
Calculate fertilisers exposure
CN 2804.10

Hydrogen

Direct emissions

Production route is the entire story: grey SMR, blue SMR with CCS, green electrolysis. Default values reflect the highest-emission route in the absence of verified primary data.

Default benchmark
8.900 tCO₂e/t
Defaults source
Annex I, per origin
Calculate hydrogen exposure
CN 2716

Electricity

Direct emissions only

Cross-border power flows. Default values per IR (EU) 2025/2621 Annex III, separate methodology from other CBAM goods. Free-allocation adjustment is zero per IR (EU) 2025/2620.

Default benchmark
Annex III
Defaults source
Annex III, per country
Calculate electricity exposure

Notes

Cross-cutting regulatory notes.

De minimis
50 t / consignment

Per Reg (EU) 2023/956 Art 2(3). Below threshold, CBAM does not apply at consignment level — but cumulative-import monitoring still required.

Free allocation
Phase-out 2026 → 2034

CBAM factor ramps from 2.5 % (2026) to 100 % (2034) per Reg (EU) 2023/956 Art 36. Surrender obligation scales accordingly.

Country of origin
Per CN code · per route

Default values are country-specific. Where origin is not listed, "Other countries and territories" defaults apply per IR (EU) 2025/2621.

Verification
Mandatory from 2026

Actual emissions must be verified by an accredited body per IR (EU) 2025/2546 and DR (EU) 2025/2551 to displace default values.

Engagement

Engage by industry exposure.

Pick your sector to see your indicative CBAM exposure: free, no account, in your browser.

Check your exposure