The updated technical documents revise the direct and indirect emission coefficients for a wide range of products, from iron and steel to cement, fertilizers and aluminum. In the country-specific tables for Albania and Algeria that you shared, the total emission values for each product are listed alongside the mark-up increases of 10%, 20% and 30% that will apply respectively in 2026, 2027 and from 2028 onward.
For example, the total carbon intensity of grey clinker originating from Albania is set at 0.87 tCO₂/t, rising to 1.131 tCO₂/t by 2028. For grey Portland cement from Algeria, the initial value of 1.30 tCO₂/t gradually increases to 1.69 tCO₂/t.
The iron and steel section covers a broad range of products, including pig iron, agglomerated products, ferro-alloys such as ferrochrome and ferrosilicon, iron ore, semi-finished products (7207), hot- and cold-rolled flat products, stainless steel and alloy steels. For instance, the default direct emission factor for semi-finished products under CN 7207 has been set at 3.00 tCO₂/t.
Benchmarks aligned with the EU ETS
According to information shared on the process, the benchmark values to be used under CBAM are being developed in alignment with the EU Emissions Trading System (ETS). ETS benchmark methodologies are currently being finalized by the Commission and member states, and CBAM benchmarks are expected to be based on these standards. This alignment aims to ensure that the carbon accounting of imported goods is comparable to production standards within the EU.
The role of default values and the phased transition
CBAM default values represent the estimated carbon emissions assigned to certain imported goods depending on their country of origin. These values will serve as mandatory reference points, particularly for companies unable to provide verified, installation-level emissions data.
Under the new framework, default values will be applied with annual mark-ups of 10% in 2026, 20% in 2027, and 30% from 2028 onward.
This structure is designed to increase cost pressure gradually, encouraging importers to submit verified actual emissions instead of relying on higher default factors.
Financial obligations begin in 2026
Since CBAM is currently in its transitional phase, importers are required to report embedded emissions but do not yet incur any financial obligation. The definitive financial phase begins on 1 January 2026, after which importers will be financially liable based on the carbon content of their imported goods.
With the committee vote now complete, the technical foundation of CBAM has largely been clarified. The European Commission’s formal decision on 16 December will activate the new default and benchmark values and accelerate preparations for the financial implementation phase beginning in 2026.
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