What mark-up is added to CBAM default values in 2026, 2027 and 2028?
Default values are increased by 10% in 2026, 20% in 2027 and 30% from 2028 onwards. Fertilisers get a 1% mark-up from 2026. The year is normally the year of import, and goods imported in 2026 always use the 2026 mark-up.
Mark-up schedule
- 2026: 10%
- 2027: 20%
- 2028 onwards: 30%
- Fertilisers: 1% from 2026
Which year applies
- For a final good using defaults, the year of import.
- For a precursor, by default the year the complex good was produced, unless evidence shows the actual production period.
- No data from before 2026 is used, so 2026 imports take the 2026 mark-up.
What it does to cost
Indian rebar at 4.270 becomes about 4.697 t in 2026, 5.124 t in 2027 and 5.551 t from 2028 before any free allocation adjustment. Each step makes actual, verified data more valuable.
What Senseible does here
Senseible reads coal, coke, gas, electricity and freight invoices into a dated, fingerprinted record per site, so an actual figure you send an EU buyer can be traced back to the documents behind it. It does not file CBAM declarations.
Sources: European Commission, Guidance No. 3, CBAM methods for the calculation of emissions embedded in goods (14 August 2026), section 4.10, European Commission, Default values definitive period (Excel, version 2 of 6 August 2026), India sheet; legally binding values in Implementing Regulation (EU) 2026/1740 correcting (EU) 2025/2621
Last reviewed 2026-10-23.