Module 6 of 9 · S2 · Default values vs actual values
3.The Default Values Act and its 2026 correction
The Default Values Act (2025/2621) applies from 1 January 2026. Its annexes:
| Annex | Content |
|---|---|
| I | Default per country and CN code (all goods except electricity) |
| II | Grid emission factors per country (for indirect emissions) |
| III | CO2 factors per country for imported electricity |
| IV | "Highest default value" for precursors of unknown origin |
A correction (2026/1740) replaced Annexes I and IV retroactively from 1 January 2026. It also removed the old "including mark-up" columns: the CBAM Registry now adds the mark-up to the "total emissions" column.
The mark-up schedule
| Sector | 2026 | 2027 | 2028 onwards |
|---|---|---|---|
| Cement, iron and steel, aluminium, hydrogen | +10 % | +20 % | +30 % |
| Fertilisers | +1 % | +1 % | +1 % |
Annex IV values get the same mark-ups. The values will be reviewed by December 2027 at the latest.
Sources: DVA Art 1-2, recital 11, Annex I header; DVA-COR Art 1-2, recitals 2-14, Annex I p.4, Annex IV; QA 4.25 p.37; MA Art 11(5).