Benchmarks and what you must supply · CBAM Aluminium

Module 8 of 9 · S3 · Verification, carbon price paid and the free allocation adjustment

15.Benchmarks and what you must supply

CBAM benchmarks are per CN code and the same for every country. One code can have several values, by route, product type or production year (2026-27 vs 2028-30). 2026 values are based on estimates; updates apply from 2027.

You supply:

in the monitoring plan, your routes and the list of benchmarks you will use;
monitored precursor masses, CN codes, origins, routes and production years;
in the emissions report, SEFA per good, which the verifier tests against the 5 % threshold.

Sources: REG Art 31(2); FAA recitals 4, 10, Annex 5.3; G4 p.13, Table 2-2 p.14, §2.2.2 p.26-27; MA Annex II A.5 points 4, 6, Annex IV 1.2(4); VPA Art 5(1)(b).