What default emission factor applies to electricity imported into the European Union (EU) under the Carbon Border Adjustment Mechanism (CBAM), country by country?
Annex III of Implementing Regulation (EU) 2025/2621 lists 17 countries plus the EU: Albania 0, Tunisia 0.436, Türkiye 0.718, Serbia 1.041 and Bosnia and Herzegovina 1.148 tonnes of carbon dioxide equivalent (CO2e) per megawatt hour (MWh). Any country not listed takes the EU value, 0.612, unless the Commission publishes an alternative value for that country.
The Annex III table, tonnes of CO2e per MWh
- Albania 0
- Belarus 0.383
- Bosnia and Herzegovina 1.148
- Egypt 0.442
- Georgia 0.440
- Israel 0.480
- Kosovo 0.984
- Moldova, Republic of 0.530
- Montenegro 0.979
- Morocco 0.907
- North Macedonia 0.887
- Russian Federation 0.585
- Serbia 1.041
- Tunisia 0.436
- Türkiye 0.718
- Ukraine 0.907
- United Kingdom 0.430
- European Union 0.612, used for any country not listed
Rules around the table
- Article 1(4) of the Regulation: where the embedded direct emissions of imported electricity are determined on default values, the Annex III values are used.
- Guidance No. 3: Annex III gives default factors for electricity imported as a good for 17 countries, plus an EU value that must be used for any country not listed, unless the Commission publishes an alternative value for that country (section 4.10.2, footnote 82). The data are based on licensed International Energy Agency data.
- The regulation's recitals say the factor for imported electricity is calculated from the average of the yearly carbon dioxide emission factors for the most recent five-year period with reliable data.
- Only direct emissions count for electricity imported as a good, and the quantity is given in MWh, not tonnes (Guidance No. 1).
- The 50 tonne de minimis exemption does not apply to electricity (Guidance No. 1).
No mark-up in this table
The mark-up in the recitals is for default values of goods other than electricity, and Guidance No. 3 describes the 10%, 20% and 30% steps for Annexes I and IV. Our reading: Annex III values are used as listed, with no mark-up added.
Actual values instead
An importer can use actual emissions only if four cumulative conditions are met, including a power purchase agreement and nomination of capacity (Questions and Answers 6.12); the linked page lists them. The Commission has proposed changing these conditions; until then they apply.
200 MWh imported in 2026 on the Annex III defaults
- From Serbia: 200 x 1.041 = 208.2 tonnes of CO2e
- From Türkiye: 200 x 0.718 = 143.6 tonnes
- From Tunisia: 200 x 0.436 = 87.2 tonnes
- From a country not listed, at the EU value: 200 x 0.612 = 122.4 tonnes
Our arithmetic from the table. It gives embedded emissions only, and any carbon price paid abroad is a separate step.
What Senseible does here
Indian exporters of goods are not directly affected by this table. Senseible reads fuel invoices and electricity bills into monthly records. It does not handle electricity imports into the EU or file declarations.
- Is electricity exported to the EU covered?
- Four conditions for actual electricity emissions
- Which annex of the default values to use
- Electricity in transit and from the exclusive economic zone
- CBAM for Indian exporters
Sources: Implementing Regulation (EU) 2025/2621 on default values, Article 1 and Annex III, European Commission, Guidance No. 3, CBAM methods for the calculation of emissions embedded in goods (14 August 2026), section 4.10 on default values and mark-up, European Commission, Guidance No. 1, Introduction to CBAM concepts, European Commission, CBAM Questions and Answers (updated 15 October 2026), question 6.12
Last reviewed 2026-11-06. This is the table in Implementing Regulation (EU) 2025/2621 of 16 December 2025. The Commission's 2026 correcting act changes Annexes I and IV only, but check the current consolidated text before filing. The regulation says it is revised in 2027 at the latest.