View source for Carbon Border Adjustment Mechanism (CBAM) Default Values

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| Database Name = Carbon Border Adjustment Mechanism (CBAM) Default Values
| Description = Factors published by the European Commission for the calculation of the embedded emissions of high-emitting goods (iron and steel, cement, fertilisers, aluminium and hydrogen) being imported into the EU. The values represent a 'world average' weighted by production volumes. Default values are given in tCO2e at the 4, 6 and 8-digit CN code level. Both a direct emissions value and an indirect emissions value are provided.
| Data Type = Activity-based
| Publisher Type = International Agency
| Number of Factors = 708 direct and 708 indirect factors
| Database Format = PDF and Excel
| Last Update = December 2022
| Update Frequency = Unknown; new factors will be published for use from 1st January 2026 onwards
| Cost = Free
| Link = [https://taxation-customs.ec.europa.eu/document/download/017e46f1-dd1a-4235-b2d7-dafcc6692acf_en?filename=Default%20values%20transitional%20period.pdf PDF],[https://taxation-customs.ec.europa.eu/document/download/d71ef0c5-1d5c-45b3-be90-39c43802df87_en?filename=Default%20values%20for%20the%20transitional%20period%20of%20the%20CBAM.xlsx Excel]
| When to use = Use for CBAM reporting where no specific supplier data is available. 
| Limitations = The values were created using data from the EU's main trading partners (around 15 ot 20 countries from each sector), meaning they will be less accurate when used by organisations outside of the EU to estimate emissions associated with their imports. The factors were specifically created to support the implementation of the CBAM regulation. 
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| Page Contributors = Annie Tarpey
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