CBAM default values are standard emissions figures, set by the authorities for each CBAM good, that importers can use instead of actual emissions data from the producer to work out their CBAM charge.
What are CBAM default values?
A fixed figure for the emissions embodied in a tonne of a given CBAM good. The UK will use a single default value for each CBAM good. The EU uses country-specific values with a mark-up, designed to encourage importers to use actual data.
When should you use default values?
When verified emissions data from your supplier is not available, or the cost of getting it outweighs the saving. Default values are simpler but can produce a higher charge than actual data. Compare the two once the published values are available for the goods you import.
How it relates to classification
Default values are set per CBAM good, and CBAM goods are identified by commodity code. A wrong code can mean applying the wrong default value, or missing that a product is in scope at all.
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