Module 4 of 9 · A3 · Calculating embedded emissions of aluminium goods
7.The alternative: EU default values for aluminium
Without verified actual data, the importer uses EU default values (Implementing Regulation 2025/2621, as corrected by 2026/1740). S2 explains defaults in general. For aluminium:
- Values are per country and CN code. Use the total column (equal to direct for aluminium).
- Add the mark-up: 10 % in 2026, 20 % in 2027, 30 % from 2028.
- If your country is not listed or shows "–", use "Other countries and territories".
- Each country carries a route indicator, (K) primary or (L) secondary, used for the free allocation adjustment.
Selected default values before mark-up (t CO2e/t)
| Country | 7601 Unwrought | 7604 10 90 Profiles | 7606 Sheet | 7607 Foil |
|---|---|---|---|---|
| China | 3,000 | 4,881 | 4,120 | 5,559 |
| India | 1,870 | 3,444 | 4,126 | 4,126 |
| United Arab Emirates | 1,870 | 2,220 | 2,660 | 2,660 |
| Bahrain | 1,870 | 2,220 | 2,660 | 2,660 |
| Türkiye | 1,700 | 3,741 | 2,714 | 3,071 |
| Malaysia | 1,700 | 2,720 | 3,289 | 3,289 |
| South Africa | 2,358 | 2,230 | 2,670 | 2,670 |
| Mozambique | 3,198 | 4,161 | 4,986 | 4,986 |
| United States | 1,700 | 2,278 | 2,730 | 2,730 |
| Other countries and territories | 2,203 | 3,251 | 3,717 | 3,893 |
The official Excel file covers 67 countries; the legal values are those in Regulation 2026/1740.
WATCH OUT Precursors of unknown origin use a separate "highest default value" table (for example 3,198 for CN 7601), plus mark-up. See A4.
Sources: MA Art 11(1); DVA; DVA-COR recitals 10, 14, Annex I introduction p.4, country tables, Annex IV; DV-XLS v2 (06.08.2026); FAA Annex 5.1; G5e §4 p.28.