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Carbon Border Adjustment Mechanism (CBAM) Default Values

From Carbon Accounting Alliance Wiki

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.

Metadata

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: [PDF,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.

Page Contributors: Annie Tarpey