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Commission Implementing Regulation (EU) 2025/2621 of 16 December 2025 laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and the Council as regards the establishment of default values

Type Implementing Regulation

Publication 2025-12-31

Last updated 2026-01-01

State In force

Department European Commission, TAXUD

Source EUR-Lex

articles 2

Reform history JSON API

Article 1

Default values

Where the embedded emissions in imported goods are determined on the basis of default values in accordance with Article 7(2), point (b), of Regulation (EU) 2023/956, the default values laid down in Annex I to this Regulation shall be used.

Where the embedded emissions of complex goods are determined on the basis of actual values, and the embedded emissions of precursors used in the production of those complex goods are determined on the basis of default values in accordance with Article 15 of Commission Implementing Regulation (EU) 2025/2547 ([^E0001]), the default values laid down in Annex I shall be used for those precursors.

Where the specific indirect embedded emissions are determined on the basis of default values in accordance with Article 7(4) of Regulation (EU) 2023/956, the default values laid down in Annex II to this Regulation shall be used.

Where the embedded direct emissions in electricity imported into the customs territory of the Union are determined on the basis of default values in accordance with Article 7(3) of Regulation (EU) 2023/956, the default values laid down in Annex III to this Regulation shall be used.

By way of derogation from paragraph 2, where a country of production cannot be identified for a precursor, the default values laid down in Annex IV shall be used.

Article 2

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2026.

It shall be revised in 2027 at the latest.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

ANNEX I

Default values for goods imported into the customs territory of the Union, except for electricity

For the calculation of the number of CBAM certificates, the default values of the column ‘total emissions’ shall be selected and increased as follows:

For goods in the cement, iron and steel, aluminium and hydrogen sectors, the mark-up shall be 10 % for the year 2026, 20 % for the year 2027 and 30 % for the year 2028 and onwards.

For goods in the fertiliser sector, the mark-up shall be 1 % for the year 2026 and onwards.

Where a country or territory is not explicitly listed, the default value for the respective good from the table ‘Other countries and territories’ needs to be selected. Where a country or territory is explicitly listed but no value is provided or the relevant field shows ‘–’, the default value for the respective good from the table ‘Other countries and territories’ needs to be selected.

Where default values are used to determine the specific embedded emissions of a final good or of a precursor, the specific embedded free allocation shall be based on the corresponding underlying production route determining the CBAM benchmark (BM) as defined in Commission Implementing Regulation (EU) 2025/2620. The meaning of the indicators is as follows:

(A) grey clinker / cementw

(B) white clinker / cement

(D) Carbon Steel based on DRI/EAF

(E) Carbon Steel based on Scrap/EAF

(F) Low alloy Steel based on BF/BOF

(G) Low alloy Steel based on DRI/EAF

(H) Low alloy Steel based on scrap/EAF

(J) High alloy Steel (based on EAF)

(K) primary Aluminium

(L) secondary Aluminium

If no production route is indicated for a CN code, the CBAM benchmark (BM) is independent of the production route.

If a production route is indicated for a group of CN codes at HS code level (i.e. with 4 or 6 digits) and the CBAM BM as defined in Implementing Regulation (EU) 2025/2620 for one or more of the CN codes at 8-digit level in that group has no production route, the CBAM BM for the concerned CN code is independent of the production route.

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