Overview

Your EU buyer must state the emissions in every CBAM good it imports. It can use default values published by the Commission, or actual values that you monitor and have verified. This module covers where defaults come from, how they rise each year, how to look one up, what actual values require, and how to choose.

You will learn

• The legal choice between actual and default values.
• How to look up a default value, including the fallbacks.
• The mark-up schedule for 2026, 2027 and 2028 onwards.
• When actual and default values can be combined.
• How to weigh the cost of verification against the cost of defaults.