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Commission européenne/Europese Commissie, 1049 Bruxelles/Brussel, BELGIQUE/BELGIË – Tel. +32 22991111

EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax Administration CBAM, Energy and Green Taxation Brussels, 22 December 2023

DEFAULT VALUES FOR THE TRANSITIONAL PERIOD OF THE CBAM BETWEEN 1 OCTOBER 2023 AND 31 DECEMBER 2025

2 CONTENTS 1 INTRODUCTION 3 2 DEFAULT VALUES FOR CBAM GOODS OTHER THAN ELECTRICITY IN THE TRANSITIONAL CBAM PERIOD 5 2.1 General 5 2.2 Default values for the transitional period for iron and steel 7 2.3 Default values for the transitional period for cement 16 2.4 Default values for the transitional period for fertilisers 17 2.5 Default values for the transitional period for aluminium 19 2.6 Default values for the transitional period for hydrogen 21 3 DEFAULT VALUES FOR DETERMINING INDIRECT EMISSIONS EMBEDDED IN CBAM GOODS OTHER THAN ELECTRICITY IN THE TRANSITIONAL CBAM PERIOD 22 4 DEFAULT VALUES FOR ELECTRICITY AS CBAM GOOD IN THE TRANSITIONAL CBAM PERIOD 23 5 GLOSSARY 24

CT EMISSIONS EMBEDDED IN CBAM GOODS OTHER THAN ELECTRICITY IN THE TRANSITIONAL CBAM PERIOD 22 4 DEFAULT VALUES FOR ELECTRICITY AS CBAM GOOD IN THE TRANSITIONAL CBAM PERIOD 23 5 GLOSSARY 24

3 1 INTRODUCTION The Carbon Border Adjustment Mechanism (CBAM) is an environmental policy instrument designed to support the EU climate ambitions of achieving a net reduction of greenhouse gas (GHG) emissions of at least 55% by 2030 and of reaching climate neutrality by 2050 at the latest. The CBAM will apply the same carbon price to imported goods as would be paid by installations operating in the European Union (EU). In doing so, the CBAM reduces the risk of the EU's climate objectives being undermined by production relocating to countries with less ambitious decarbonisation policies (so-called ‘carbon leakage’) and introduces a strong signal to producers in third countries to decarbonise. The CBAM does not target countries, but the embedded greenhouse gas emissions of goods imported into the EU for a number of specific sectors that are within the scope of the EU Emissions Trading System (EU ETS) and that are at high risk of carbon leakage. These are: iron and steel, cement, fertilisers, aluminium, hydrogen and electricity. It also includes some precursors and some downstream products of the aforementioned sectors (hereinafter referred to as “CBAM goods”). CBAM will be introduced gradually.

hydrogen and electricity. It also includes some precursors and some downstream products of the aforementioned sectors (hereinafter referred to as “CBAM goods”). CBAM will be introduced gradually. The transitional period from 1 October 2023 to 31 December 2025 is important to allow for a careful, predictable and proportionate transition for EU and non-EU businesses, as well as for public authorities. During this period, importers of CBAM goods will only have to report greenhouse gas emissions (GHG) embedded in their imports emissions embedded in their imported goods(direct and indirect emissions), without paying any financial payments or adjustments.1 The monitoring and reporting rules for the transitional CBAM period are laid out in Implementing Regulation (EU) 2023/1773.2 Verification of those emissions by an external third party will be purely voluntary. The Implementing Regulation on reporting requirements and methodology provides for flexibility when it comes to the values used to calculate embedded emissions on imports during the transitional phase.
Until the end of 2024, companies will have the choice of reporting in three ways:
(a) full reporting according to the new methodology (EU method);
(b) reporting based on an equivalent method (three options) and
(c) reporting based on default reference values (only until July 2024, i.e for Q4 of 2023 and Q1&Q2 of 2024)

(1) Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism. OJ L 130, 16.5.2023, p. 52–104.

3 and Q1&Q2 of 2024)

(1) Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism. OJ L 130, 16.5.2023, p. 52–104. Available from: http://data.europa.eu/eli/reg/2023/956/oj. (2) Commission Implementing Regulation (EU) 2023/1773 of 17 August 2023 laying down the rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period. OJ L228, 15.9.2023, p. 94–195. Available from: https://eur-lex.europa.eu/eli/reg/2023/1773/oj.

4 As of 1 January 2025, the implementing regulation provides that only the EU method will be accepted. The Commission will assess this in view of the experience during the first 4 reporting periods. In order to help declarants with their reporting obligations, additional simplifications or
facilities have been integrated (or will be integrated soon) in the online dedicated reporting tool, the CBAM transitional registry.

with their reporting obligations, additional simplifications or
facilities have been integrated (or will be integrated soon) in the online dedicated reporting tool, the CBAM transitional registry. Some of them are the following:
• Option for recording emission data of a specific good to be reused in subsequent reports (feasible from the second quarterly report in April 2024) • Option for reconducting the previous report updating the imported quantities • Option for reporting data based on an XML file to allow reporting declarants
automatise their own process to reuse previous reports data whenever appropriate • Clarification that for operators, the default reporting period is twelve months to allow them to collect representative data that reflects an installation’s annual operations. The twelve-month reporting period may be either a calendar year or alternatively a fiscal year. However, operators may also choose an alternative reporting period, of a least three months, if the installation participates in an eligible MRV system and the reporting period coincides with the requirements of that MRV system. Access to the CBAM transitional registry should be requested through the National Competent Authority (NCA) of the Member State in which the importer is established.

quirements of that MRV system. Access to the CBAM transitional registry should be requested through the National Competent Authority (NCA) of the Member State in which the importer is established. Default values play a specific role in CBAM implementation during the transitional period as presented in the next sections: • Section 2 of this document outlines the use of default values for CBAM goods other than electricity • Section 3 of this document outlines the use of default values for determining indirect emissions embedded in CBAM goods other than electricity • Section 4 of this document outlines the use of default values for electricity as CBAM good

The European Commission has also issued two written guidance documents to help importers and installation operators outside the EU to navigate the transitional period (1 October 2023 – 31 December 2025) with the reporting obligations. These guidance documents are updated regularly.

rs and installation operators outside the EU to navigate the transitional period (1 October 2023 – 31 December 2025) with the reporting obligations. These guidance documents are updated regularly.

5 2 DEFAULT VALUES FOR CBAM GOODS OTHER THAN ELECTRICITY IN THE TRANSITIONAL CBAM PERIOD 2.1 General Whilst the general approach for imported CBAM goods other than electricity is that declarants will have to report based on actual embedded emissions according to the monitoring methodology that is laid out in Implementing Regulation (EU) 2023/1773 (with the flexibilities mentioned above), Default values do play a specific role in CBAM implementation during the transitional period in particular if importers do not have all the necessary information: i. During the three first quarterly reports (Q4 of 2023 and Q1&2 of 2024), declarants may report embedded emission based on default values made available and published by the European Commission without quantitative limit ii. From Q3 of 2024 and until the end of 2025, declarants can still report emissions based on estimations but only for complex goods and with a limit of 20% of the total embedded emissions. Using default values would qualify as ‘estimation’. This section of the document provides the default values for CBAM goods other than electricity that may be used for reporting embedded emissions during the transitional CBAM period until 31 December 2025, under the conditions listed above. Declarants should use them when they do not have or are not able to report actual emissions.

emissions during the transitional CBAM period until 31 December 2025, under the conditions listed above. Declarants should use them when they do not have or are not able to report actual emissions. These default values will be regularly revised, from the first reporting quarter, to take into account the data collected in that first reporting period as well as feedback from both the EU industry and from non-EU producers of CBAM goods.
The values in this section represent a ‘world’ average, weighted by production volumes. They are based on estimations on embedded emissions in CBAM goods (i.e. iron and steel, cement, fertilisers and aluminium) as carried out by the Commission’s Joint Research Centre (JRC). The emission intensities were estimated for different countries through a transparent methodology on the basis of publicly available data. The JRC study3 focused on the EU’s main trading partners, covering around 15 to 20 countries for each sector in the CBAM scope. The default values for hydrogen are based on a separate JRC report4, published in November 2023. The default values in this section apply independently of the country of origin of the CBAM goods and only until the end of the transitional period on 31 December 2025. From 2026 onwards, another set of default values will apply. Those values will be set at the average emission intensity of each exporting country, increased by a proportionately designed mark-up. Those default values will be determined through an implementing act planned for adoption in 2025.

rage emission intensity of each exporting country, increased by a proportionately designed mark-up. Those default values will be determined through an implementing act planned for adoption in 2025.

(3) Vidovic, D., Marmier, A., Zore, L. and Moya, J., Greenhouse gas emission intensities of the steel, fertilisers, aluminium and cement industries in the EU and its main trading partners, Publications Office of the European Union, Luxembourg, 2023, doi: 10.2760/359533, JRC134682. Available from: https://publications.jrc.ec.europa.eu/repository/handle/JRC134682. (4) Dolci, F. and Arrigoni, A., Estimation of the global average GHG emission intensity of hydrogen production, Publications Office of the European Union, Luxembourg, 2023, doi:10.2760/744837, JRC135067. Available from: https://publications.jrc.ec.europa.eu/repository/handle/JRC135067.

6 The sector tables below give default values at the 4, 6 and 8-digit CN code level5 for use in the transitional CBAM period. • Default values given at a 4-digit CN code level apply to all goods falling within this 4-digit CN code category. • Default values supplied at a 6-digit CN code level apply to all goods falling within this 6-digit CN code category. • Default values supplied at an 8-digit CN code level only apply to the specific goods listed under the 8-digit CN code. Default values are given in tonnes of CO2e emissions per tonne of goods. If a row in the table contains several CN codes, but only one set of default values (i.e.

listed under the 8-digit CN code. Default values are given in tonnes of CO2e emissions per tonne of goods. If a row in the table contains several CN codes, but only one set of default values (i.e. one direct, one indirect and one total), those default values apply to all CN codes in that row.

(5) Commission Implementing Regulation (EU) 2020/1577 of 21 September 2020 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. OJ L 361, 30.10.2020, p.1–1063. Available from: https://eur- lex.europa.eu/eli/reg/2020/1577/oj.

7 2.2 Default values for the transitional period for iron and steel Aggregated goods category CN code Description Default values (tonne CO2e/tonne goods) Direct emissions Indirect emissions Total emissions Sintered Ore 2601 12 00 Agglomerated iron ores and concentrates, other than roasted iron pyrites 0,31 0,05 0,36 Pig iron 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms 1,90 0,17 2,07 FeMn 7202 1 Ferro-manganese 1,44 2,08 3,51 FeCr 7202 4 Ferro-chromium 2,076 3,38 5,45 FeNi 7202 6 Ferro-nickel 3,486 2,81 6,26 DRI 7203 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products 4,81 0,00 4,81 Crude steel 7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) See below

7206 10 00 Ingots 2,52 0,23 2,75

7206 90 00 Other
1,97 0,23 2,20

7207 Semi-finished products of iron or

gots or other primary forms (excluding iron of heading 7203) See below

7206 10 00 Ingots 2,52 0,23 2,75

7206 90 00 Other
1,97 0,23 2,20

7207 Semi-finished products of iron or non-alloy steel See below

7207 11 11 Of free-cutting steel 1,89 0,32 2,21 7207 11 14 Of a thickness not exceeding 130 mm 7207 11 16 Of a thickness exceeding 130 mm 7207 12 10 Rolled or obtained by continuous casting 7207 19 12 Rolled or obtained by continuous casting 7207 19 80 Other 7207 20 11 Of free-cutting steel 7207 20 15 0,25 % or more but less than 0,6 % of carbon 7207 20 17 0,6 % or more of carbon 7207 20 32 Rolled or obtained by continuous casting 7207 20 52 Rolled or obtained by continuous casting 7207 20 80 Other

7207 11 90 7207 12 90 7207 19 19 7207 20 19 7207 20 39 7207 20 59 Forged 2,65 0,62 3,27

6 The value is based on the constant GHG emission intensity value given for individual countries in the JRC study3. This corrects a small inconsistency detected for the weights that were applied for calculating the weighted average values in that report.

y value given for individual countries in the JRC study3. This corrects a small inconsistency detected for the weights that were applied for calculating the weighted average values in that report.

8 Aggregated goods category CN code Description Default values Direct emissions Indirect emissions Total emissions

7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel See below

7218 10 00 Ingots and other primary forms 2,51 2,10 4,61 7218 99 19 7218 99 80 Forged

7218 91 Of rectangular (other than square) cross-section 2,18 1,90 4,08 7218 99 11 Rolled or obtained by continuous casting 7218 99 20 Rolled or obtained by continuous casting

7224 Other alloy steel in ingots or other primary forms; semi- finished products of other alloy steel See below

7224 10 Ingots and other primary forms 2,41 0,79 3,20 7224 90 18 7224 90 90 Forged

7224 90 02 Of tool steel
1,95 0,40 2,35 7224 90 03 Of high-speed steel 7224 90 05 Containing by weight not more than 0,7 % of carbon, 0,5 % or more but not more than 1,2 % of manganese and 0,6 % or more but not more than 2,3 % of silicon;

03 Of high-speed steel 7224 90 05 Containing by weight not more than 0,7 % of carbon, 0,5 % or more but not more than 1,2 % of manganese and 0,6 % or more but not more than 2,3 % of silicon; containing by weight 0,0008 % or more of boron with any other element less than the minimum content 7224 90 07 7224 90 14 Other 7224 90 31 Containing by weight not less than 0,9 % but not more than 1,15 % of carbon, not less than 0,5 % but not more than 2 % of chromium and, if present, not more than 0,5 % of molybdenum 7224 90 38 Other Iron or steel products 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel (if not covered under category pig iron) 1,90 0,17 2,07

7208 Flat-rolled products of iron or non-alloy steel, of a width of 2,01 0,27 2,28

9 Aggregated goods category CN code Description Default values Direct emissions Indirect emissions Total emissions 600 mm or more, hot-rolled, not clad, plated or coated

7209 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated 2,03 0,36 2,39

7210 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated 1,97 0,39 2,35

7211 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated See below

7211 13 00 Rolled on four faces or in a closed box pass, of a width exceeding 150 mm and a thickness of not less than 4 mm, not in coils and without patterns in relief

r coated See below

7211 13 00 Rolled on four faces or in a closed box pass, of a width exceeding 150 mm and a thickness of not less than 4 mm, not in coils and without patterns in relief 2,01 0,27 2,28

7211 14 00 Other, of a thickness of 4,75 mm or more

7211 19 00 Other

7211 23 Containing by weight less than 0,25 % of carbon 2,03 0,36 2,39

7211 29 00 7211 90 Other

7212 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated 1,97 0,39 2,35

7213 Bars and rods, hot-rolled, in irregularly wound coils of iron or non-alloy steel 1,89 0,32 2,21

7214 Bars and rods of iron or non- alloy steel, not further worked than forged, hot-rolled, hot drawn or hot-extruded, but including those twisted after rolling See below

7214 10 00 Forged 2,65 0,62 3,27

7214 20 00 Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling 1,89 0,32 2,21

7214 30 00 Other, of free-cutting steel

7214 91 Of rectangular (other than square) cross-section

7214 99 Other

7215 Other bars and rods of iron or non-alloy steel 1,89 0,32 2,21

7216 Angles, shapes and sections of iron or non-alloy steel 1,89 0,32 2,21

quare) cross-section

7214 99 Other

7215 Other bars and rods of iron or non-alloy steel 1,89 0,32 2,21

7216 Angles, shapes and sections of iron or non-alloy steel 1,89 0,32 2,21

10 Aggregated goods category CN code Description Default values Direct emissions Indirect emissions Total emissions

7217 Wire of iron or non-alloy steel See below

7217 10 Not plated or coated, whether or not polished 1,88 0,49 2,37

7217 20 Plated or coated with zinc 1,95 0,51 2,46

7217 30 Plated or coated with other base metals

7217 90 Other

7219 Flat-rolled products of stainless steel, of a width of 600 mm or more See below

7219 11 00 Of a thickness exceeding 10 mm 2,18 1,90 4,08

7219 12 Of a thickness of 4,75 mm or more but not exceeding 10 mm

7219 13 Of a thickness of 3 mm or more but less than 4,75 mm

7219 14 Of a thickness of less than 3 mm

7219 21 Of a thickness exceeding 10 mm

7219 22 Of a thickness of 4,75 mm or more but not exceeding 10 mm

7219 23 00 Of a thickness of 3 mm or more but less than 4,75 mm

7219 24 00 Of a thickness of less than 3 mm

7219 31 00 Of a thickness of 4,75 mm or more 2,21 1,99 4,19

7219 32 Of a thickness of 3 mm or more but less than 4,75 mm

7219 33 Of a thickness exceeding 1 mm but less than 3 mm

7219 34 Of a thickness of 0,5 mm or more but not exceeding 1 mm

7219 35 Of a thickness of less than 0,5 mm

7219 90 Other

7220 Flat-rolled products stainless steel, of a width of less than 600 mm See below

7220 11 00

re but not exceeding 1 mm

7219 35 Of a thickness of less than 0,5 mm

7219 90 Other

7220 Flat-rolled products stainless steel, of a width of less than 600 mm See below

7220 11 00 Of a thickness of 4,75 mm or more 2,18 1,90 4,08

7220 12 00 Of a thickness of less than 4,75 mm

7220 20 Not further worked than cold- rolled (cold-reduced)
2,21 1,99 4,19

7220 90 Other

7221 Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel 2,14 2,17 4,30

7222 Other bars and rods of stainless steel; angles, shapes and sections of stainless steel See below

7222 11 Of circular cross-section 2,14 2,17 4,30

7222 19 Other

7222 20 Bars and rods, not further worked than cold-formed or cold-finished

7222 40 Angles, shapes and sections

11 Aggregated goods category CN code Description Default values Direct emissions Indirect emissions Total emissions

7222 30 Other bars and rods 2,51 2,10 4,61

7223 Wire of stainless steel See below

7223 00 Wire of stainless steel 2,13 2,36 4,49

7225 Flat-rolled products of other alloy steel, of a width of 600 mm or more See below

7225 11 00 Grain-oriented 1,95 0,40 2,35

7225 19 10 Hot-rolled

7225 30 Other, not further worked than hot-rolled, in coils

7225 40 Other, not further worked than hot-rolled, not in coils

7225 19 90 Cold-rolled 1,98 0,49 2,46

7225 50 Other, not further worked than cold-rolled (cold-reduced)

7225 91 00 Electrolytically plated or coated with zinc 1,92 0,51 2,43

ls

7225 19 90 Cold-rolled 1,98 0,49 2,46

7225 50 Other, not further worked than cold-rolled (cold-reduced)

7225 91 00 Electrolytically plated or coated with zinc 1,92 0,51 2,43

7225 92 00 Otherwise plated or coated with zinc

7225 99 00 Other

7226 Flat-rolled products of other alloy steel, of a width of less than 600 mm See below

7226 11 00 Grain-oriented 1,95 0,40 2,35

7226 19 10 Not further worked than hot- rolled

7226 20 00 Of high-speed steel

7226 91 Not further worked than hot- rolled

7226 19 80 Other 1,98 0,49 2,46

7226 92 00 Not further worked than cold- rolled (cold-reduced)

7226 99 Other 1,92 0,51 2,43

7227 Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel 1,86 0,57 2,43

7228 Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel See below

7228 10 20 Not further worked than hot- rolled, hot-drawn or extruded; hot-rolled, hot-drawn or extruded, not further worked than clad 1,86 0,57 2,43

7228 10 90 Other

7228 20 Bars and rods, of silico- manganese steel

7228 30 Other bars and rods, not further worked than hot-rolled, hot- drawn or

her worked than clad 1,86 0,57 2,43

7228 10 90 Other

7228 20 Bars and rods, of silico- manganese steel

7228 30 Other bars and rods, not further worked than hot-rolled, hot- drawn or

12 Aggregated goods category CN code Description Default values Direct emissions Indirect emissions Total emissions extruded

7228 50 Other bars and rods, not further worked than cold-formed or cold-finished

7228 60 Other bars and rods

7228 70 Angles, shapes and sections

7228 80 00 Hollow drill bars and rods

7228 10 50 Forged 2,41 0,79 3,20

7228 40 Other bars and rods, not further worked than forged

7229 Wire of other alloy steel 1,84 0,75 2,59

7301 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel 2,03 0,36 2,39

7302 Railway or tramway track construction material of iron or steel, the following: rails, check- rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails 1,93 0,29 2,21

7303 00 Tubes, pipes and hollow profiles, of cast iron 2,21 0,35 2,56

7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel See below

7304 11 00 Of stainless steel 1,86 0,35 2,20

7304 22 00 Drill pipe of stainless steel

7304 24 00

es and hollow profiles, seamless, of iron (other than cast iron) or steel See below

7304 11 00 Of stainless steel 1,86 0,35 2,20

7304 22 00 Drill pipe of stainless steel

7304 24 00 Other, of stainless steel

7304 41 00 Cold-drawn or cold-rolled (cold- reduced)

7304 49 Other

7304 51 Cold-drawn or cold-rolled (cold- reduced)

7304 59 Other

7304 19 Other 1,93 0,29 2,21

7304 23 00 Other drill pipe

7304 29 Other

7304 31 Cold-drawn or cold-rolled (cold- reduced)

7304 39 7304 90 00 Other

7305 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel 2,03 0,36 2,39

13 Aggregated goods category CN code Description Default values Direct emissions Indirect emissions Total emissions

7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel See below

7306 11 00 7306 21 00 Welded, of stainless steel 1,98 0,46 2,44

7306 40 20 Cold-drawn or cold-rolled (cold- reduced)

7306 61 10 7306 69 10 Of stainless steel

7306 19 00 7306 29 00 Other 2,03 0,36 2,39

7306 30 12 Cold-drawn or cold-rolled (cold- reduced)

7306 30 18 Other 2,01 0,27 2,28

7306 30 41 Plated or coated with zinc 1,97 0,39 2,35

7306 30 49 Other

7306 30 72 Plated or coated with zinc

7306 30 77 Other

7306 30 80 Exceeding 168,3 mm but not exceeding 406,4 mm

7306 61 92 With a wall thickness not

0,39 2,35

7306 30 49 Other

7306 30 72 Plated or coated with zinc

7306 30 77 Other

7306 30 80 Exceeding 168,3 mm but not exceeding 406,4 mm

7306 61 92 With a wall thickness not exceeding 2 mm

7306 61 99 With a wall thickness exceeding 2 mm

7306 69 90 7306 90 00 Other

7306 40 80 7306 50 29 Other 1,95 0,33 2,28

7306 50 21 Cold-drawn or cold-rolled (cold- reduced) 1,97 0,41 2,38

7306 50 80 Other

7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel See below

7307 11 Of non-malleable cast iron 2,54 0,57 3,11

7307 19 10 Of cast iron

7307 19 90 Other 0,61 1,05 1,66

7307 21 00 Flanges 1,87 0,43 2,30

7307 22 Threaded elbows, bends and sleeves

7307 23 Butt welding fittings

7307 29 Other

7307 91 00 Flanges 1,93 0,29 2,21

7307 92 Threaded elbows, bends and sleeves

7307 93 Butt welding fittings

7307 99 Other

7308 Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock- gates, 2,46 2,55 5,01

tings

7307 99 Other

7308 Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock- gates, 2,46 2,55 5,01

14 Aggregated goods category CN code Description Default values Direct emissions Indirect emissions Total emissions towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel

7309 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat- insulated, but not fitted with mechanical or thermal equipment 1,97 0,39 2,35

7310 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat- insulated, but not fitted with mechanical or thermal equipment 1,97 0,39 2,35

7311 00 Containers for compressed or liquefied gas, of iron or steel 1,89 0,32 2,21

7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel See below

7318 11 00 Coach screws 1,89 0,32 2,21

7318 12 90 Other

7318 13 00 Screw hooks and screw rings

7318 14 91

luding spring washers) and similar articles, of iron or steel See below

7318 11 00 Coach screws 1,89 0,32 2,21

7318 12 90 Other

7318 13 00 Screw hooks and screw rings

7318 14 91 Spaced-thread screws

7318 14 99 7318 19 00 Other

7318 21 00 Spring washers and other lock washers

7318 24 00 Cotters and cotter pins

7318 29 00 Other

7318 12 10 7318 14 10 Of stainless steel 2,10 1,99 4,10

7318 15 Other screws and bolts, whether or not with their nuts or washers 1,89 0,32 2,21

7318 16 Nuts 1,89 0,32 2,21

7318 22 00 Other washers 1,89 0,32 2,21

7318 23 00 Rivets 1,89 0,32 2,21

7326 Other articles of iron or steel See below

15 Aggregated goods category CN code Description Default values Direct emissions Indirect emissions Total emissions

7326 11 00 Grinding balls and similar articles for mills 2,65 0,62 3,27

7326 19 Other

7326 90 92 Open-die forged

7326 90 94 Closed-die forged

7326 90 96 Sintered

7326 20 00 Articles of iron or steel wire 1,95 0,51 2,46

7326 90 30 Ladders and steps 1,89 0,32 2,21

7326 90 40 Pallets and similar platforms for handling goods

7326 90 50 Reels for cables, piping and the like

7326 90 60 Non-mechanical ventilators, guttering, hooks and like articles used in the building industry

7326 90 98 Other articles of iron or steel 1,97 0,39 2,35 Source: JRC, 2023.3

7326 90 60 Non-mechanical ventilators, guttering, hooks and like articles used in the building industry

7326 90 98 Other articles of iron or steel 1,97 0,39 2,35 Source: JRC, 2023.3

16 2.3 Default values for the transitional period for cement Aggregated goods category CN code Description Default values Direct emissions Indirect emissions Total emissions Calcined clay 2507 00 80 Other kaolinic clays7 0,23 0,08 0,32

(nb: applicable for calcined clay only)

Cement clinker

2523 10 00 Cement clinkers8 0,83 0,04 0,87 Cement 2523 21 00 White Portland cement, whether or not artificially coloured 1,16 0,10 1,26

2523 29 00 Other Portland cement9 0,81 0,06 0,87

2523 90 00 Other hydraulic cements10 0,59 0,04 0,63 Aluminous cement 2523 30 00 Aluminous cement11 1,75 0,15 1,90 Source: JRC, 2023.3

(7) In the case of ‘non-calcined clay’ zero emissions may be indicated with clarification in the comments section of the report (8) The default values are based on the JRC estimates for grey cement clinkers. (9) The default values are based on the JRC estimates for grey Portland cement. (10) The default values are based on the JRC estimates for other grey hydraulic cements. (11) Also referred to as ‘calcium aluminate cement’.

e based on the JRC estimates for grey Portland cement. (10) The default values are based on the JRC estimates for other grey hydraulic cements. (11) Also referred to as ‘calcium aluminate cement’.

17 2.4 Default values for the transitional period for fertilisers Aggregated goods category CN code Description Default values Direct emissions Indirect emissions Total emissions Nitric acid 2808 00 00 Nitric acid; sulphonitric acids 2,56 0,05 2,60 Ammonia 2814 Ammonia, anhydrous or in aqueous solution 2,68 0,14 2,82 Mixed fertilisers 2834 21 00 Nitrates of potassium 1,82 0,06 1,88

3102 Mineral or chemical fertilisers, nitrogenous See below

3102 10
Urea, whether or not in aqueous solution 1,78 0,12 1,9

3102 21 00 Ammonium sulphate 0,86 0,09 0,94

3102 29 00 Double salts and mixtures of ammonium sulphate and ammonium nitrate 1,54 0,10 1,63

3102 30
Ammonium nitrate, whether or not in aqueous solution 2,32 0,07 2,39

3102 40
Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances 1,77 0,06 1,84

3102 50 00 Sodium nitrate 3,99 0,07 4,06

3102 60 00 Double salts and mixtures of calcium nitrate and ammonium nitrate 1,87 0,08 1,95

3102 80 00 Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution 1,28 0,06 1,34

3102 90 00 Other including mixtures not specified in the foregoing subheadings12 1,65 0,10 1,74

3105 Mineral or chemical fertilisers containing two or three of the

n 1,28 0,06 1,34

3102 90 00 Other including mixtures not specified in the foregoing subheadings12 1,65 0,10 1,74

3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium See below

3105 10 00 Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg13 0,94 0,08 1,02

3105 20
Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium 1,23 0,11 1,35

3105 30 00 Diammonium hydrogenorthophosphate (diammonium phosphate) 0,69 0,06 0,75

(12) The default values are based on a weighted average of all other CBAM goods under CN 3102, with weighting according to the volumes of imports into the EU in 2019. (13) The default values are based on a weighted average of all other CBAM goods under CN 3105, with weighting according to the volumes of imports into the EU in 2019.

imports into the EU in 2019. (13) The default values are based on a weighted average of all other CBAM goods under CN 3105, with weighting according to the volumes of imports into the EU in 2019.

18 Aggregated goods category CN code Description Default values Direct emissions Indirect emissions Total emissions

3105 40 00 Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) 0,44 0,05 0,49

3105 51 00 Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (nitrates and phosphates) 1,29 0,11 1,4

3105 59 00 Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (other) 1,29 0,11 1,4

3105 90 Other13 0,94 0,08 1,02 Source: JRC, 2023.3

19 2.5 Default values for the transitional period for aluminium Aggregated goods category CN code Description Default values Direct emissions Indirect emissions Total emissions Unwrought aluminium 7601 Unwrought aluminium 2,36 8,14 10,49 Aluminium products 7603 Aluminium powders and flakes 2,48 8,4 10,88 7604 10 10 Bars and rods of aluminium, not alloyed 2,31 7,49 9,80 7604 10 90 Profiles of aluminium, not alloyed 2,73 9,30 12,04 7604 21 00 Hollow profiles of aluminium alloys 2,73 9,30 12,04 7604 29 10 Bars and rods of aluminium alloys 2,31 7,49 9,80 7604 29 90 Profiles of aluminium alloys 2,73 9,30 12,04 7605 Aluminium wire 2,31 7,49 9,80 7606

alloys 2,73 9,30 12,04 7604 29 10 Bars and rods of aluminium alloys 2,31 7,49 9,80 7604 29 90 Profiles of aluminium alloys 2,73 9,30 12,04 7605 Aluminium wire 2,31 7,49 9,80 7606 Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm 2,86 9,25 12,11 7607 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm 2,86 9,25 12,11 7608 Aluminium tubes and pipes 2,73 9,30 12,04 7609 00 00 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) 2,73 9,30 12,04 7610 Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge- sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures 2,73 9,30 12,04 7611 00 00 Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 2,86 9,25 12,11 7612 Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied 2,86 9,25 12,11

,11 7612 Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied 2,86 9,25 12,11

20 Aggregated goods category CN code Description Default values Direct emissions Indirect emissions Total emissions gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 7613 00 00 Aluminium containers for compressed or liquefied gas 2,86 9,25 12,11 7614 Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated 2,31 7,49 9,80

7616 Other articles of aluminium See below 7616 10 00 Nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles 2,86 9,25 12,11 7616 91 00 Cloth, grill, netting and fencing, of aluminium wire 2,86 9,25 12,11 7616 99 10 Other - Cast 2,48 8,40 10,88 7616 99 90 Other - Other 2,86 9,25 12,11 Source: JRC, 2023.3

21 2.6 Default values for the transitional period for hydrogen Aggregated goods category CN code Description Default values Direct emissions Indirect emissions Total emissions Hydrogen 2804 10 00 Hydrogen 10,4 0,0 10,4 Source: JRC, 2023.4

gen Aggregated goods category CN code Description Default values Direct emissions Indirect emissions Total emissions Hydrogen 2804 10 00 Hydrogen 10,4 0,0 10,4 Source: JRC, 2023.4

22 3 DEFAULT VALUES FOR DETERMINING INDIRECT EMISSIONS EMBEDDED IN CBAM GOODS OTHER THAN ELECTRICITY IN THE TRANSITIONAL CBAM PERIOD The general approach for determining embedded indirect emissions in CBAM goods other than electricity is to use default values for the emission factor for electricity. Indirect emissions are then calculated by multiplying those default values with the amount of electricity consumed to produce the respective CBAM goods. The default values represent the average emission factors of the country of origin electricity grid, based on data from the International Energy Agency (IEA).14 These data are not published in this document but are made available to reporting declarants through the CBAM Transitional Registry. The default values in the CBAM Transitional Registry represent the 5-year average emission factors for electricity covering the years 2016 to 2020. They are provided for around 150 countries. If a default value is not available for a specific country, the Registry attributes the world average emission factor as provided by the IEA. In the case of a few countries, the IEA dataset does not contain emission factors for the years 2016 to 2020, due to the high share of renewable electricity in the electricity grid. In the case of these few countries, the default values are set to zero.

contain emission factors for the years 2016 to 2020, due to the high share of renewable electricity in the electricity grid. In the case of these few countries, the default values are set to zero.
If a reporting declarant does not want to use the default values made available by the Commission, there is also the possibility to use any other emission factor of the country of origin electricity grid based on publicly available data representing either the average emission factor or the CO2 emission factor. Moreover, actual emission factors for electricity may be used in the case of a) a direct technical link between the installation in which the good is produced and the electricity generation source or b) a power purchase agreement between the consumer and the producer of the electricity for an amount of electricity that is equivalent to the amount for which the use of a specific value is claimed. Provisions on the use of emission factors other than those provided by the Commission can be found in Annex III, Section D.4 of Implementing Regulation (EU) 2023/1773. The default values referred to in this section apply only until the end of the transitional period on 31 December 2025. From 2026 onwards, another set of default values will apply. Those values will be set as the average of: • the emission factor of the Union electricity grid, • the emission factor of the country of origin electricity grid, or • the CO2 emission factor of price-setting sources in the country of origin.

• the emission factor of the Union electricity grid, • the emission factor of the country of origin electricity grid, or • the CO2 emission factor of price-setting sources in the country of origin. The default values for the determination of indirect emissions applicable from 2026 onwards will be determined through an implementing act planned for adoption in 2025.

(14) International Energy Agency (IEA): Emission factors 2021.

23 4 DEFAULT VALUES FOR ELECTRICITY AS CBAM GOOD IN THE TRANSITIONAL CBAM PERIOD
The general approach for determining embedded direct emissions for electricity as CBAM good is to use default values for the CO2 emission factors. CO2 emission factor means the weighted average of the CO2 intensity of electricity produced from fossil fuels within a geographic area. Embedded direct emissions are then calculated by multiplying those default values with the amount of electricity imported into the EU. The default values represent the average emission factors of the electricity produced from fossil fuels in the country of origin, based on data from the International Energy Agency (IEA).14 These data are not published in this document but are made available to reporting declarants through the CBAM Transitional Registry. The default values in the CBAM Transitional Registry represent the 5-year average CO2 emission factors covering the years 2016 to 2020. They are provided for around 15 countries, representing the countries from which electricity is currently exported to the EU or potentially in the near future.

tors covering the years 2016 to 2020. They are provided for around 15 countries, representing the countries from which electricity is currently exported to the EU or potentially in the near future. Under certain conditions, other emission factors may be used, as specified in Annex III, Section D.2 of Implementing Regulation (EU) 2023/1773. The default values referred to in this section apply only until the end of the transitional period on 31 December 2025. From 2026 onwards, another set of default values will apply. Those values will be set at the CO2 emission factor in the third country, group of third countries or region within a third country, based on the best data available to the Commission. They will be determined through an implementing act planned for adoption in 2025.

24 5 GLOSSARY Term Definition Actual emissions emissions calculated based on primary data from the production processes of goods and from the production of electricity consumed during those processes Aggregated goods category a group of CBAM goods with their CN codes, used for the purpose of defining system boundaries of production processes CO2 emission factor weighted average of the CO2 intensity of electricity produced from fossil fuels within a geographic area. With respect to the geographic area, the default values for the CO2 emission factors for electricity as CBAM good referred to in this document refer to countries.

l fuels within a geographic area. With respect to the geographic area, the default values for the CO2 emission factors for electricity as CBAM good referred to in this document refer to countries.
Combined nomenclature (CN) classification of goods, designed to meet the needs of: i) the Common customs tariff, setting import duties for products imported into the European Union (EU), as well as the Integrated tariff of the European Communities (Taric), incorporating all EU and trade measures applied to goods imported into and exported out of the EU; ii) the international trade statistics of the EU. The CN provides the means of collecting, exchanging and publishing data on EU international trade statistics. It is also used for the collection and publication of international trade statistics in intra-EU trade Default value value that is calculated or drawn from secondary data, which represents the embedded emissions in goods Direct emissions emissions from the production processes of goods including emissions from the production of heating and cooling that is consumed during the production processes, irrespective of the location of the production of the heating and cooling Embedded emissions direct emissions released during the production of goods and indirect emissions from the production of electricity that is consumed during the production processes Emissions
release of greenhouse gases into the atmosphere from the production of goods Emission factor for electricity default value, expressed in CO2e, representing the emission

on processes Emissions
release of greenhouse gases into the atmosphere from the production of goods Emission factor for electricity default value, expressed in CO2e, representing the emission intensity of electricity consumed in production of goods Goods goods listed in Annex I to the CBAM Regulation (EU) 2023/956 Indirect emissions emissions from the production of electricity, which is consumed during the production processes of goods, regardless of the location of the production of the consumed electricity Installation a stationary technical unit where a production process is carried out

25 Term Definition Operator any person who operates or controls an installation in a third (i.e. non-EU) country Reporting declarant any of the following persons:
(a) the importer who lodges a customs declaration for release for free circulation of goods in its own name and on its own behalf; (b) the person, holding an authorisation to lodge a customs declaration referred to in Article 182(1) of Regulation (EU) No 952/2013, who declares the importation of goods;

d on its own behalf; (b) the person, holding an authorisation to lodge a customs declaration referred to in Article 182(1) of Regulation (EU) No 952/2013, who declares the importation of goods; (c) the indirect customs representative, where the customs declaration is lodged by the indirect customs representative appointed in accordance with Article 18 of Regulation (EU) No 952/2013, when the importer is established outside the Union or where the indirect customs representative has agreed to the reporting obligations in accordance with Article 32 of Regulation (EU) 2023/956 Specific embedded emissions embedded emissions of one tonne of goods, expressed as tonnes of CO2e emissions per tonne of goods Tonne of CO2e one metric tonne of carbon dioxide (‘CO2’), or an amount of any other greenhouse gas listed in Annex I to the CBAM Regulation with an equivalent global warming potential (‘CO2e‘)