Are UK CBAM default values set per country like the EU's?
Not yet. From 1 January 2027 the UK uses one default value per CBAM good, applying regardless of where it was made. The government says it will bring in country-specific default values for the current sectors from 2029, with one value per good per country.
2027 and 2028
- One default value set per CBAM good.
- Same value for Indian, Turkish or Chinese goods.
- Values in tCO2e per tonne, published by HMRC and replicating the force of law notice.
From 2029
HM Treasury's refinery consultation states country-specific defaults from 2029. Its guiding principle is that importers should not gain an advantage by using defaults instead of actual emissions.
What to do now
Use 2027 and 2028 to get verified actual figures in place. Actual data is the only way to show your plant is better than the default for its product, whatever value India is given in 2029.
What Senseible does here
Senseible reads fuel, power and raw material invoices into a per-tonne figure, so you can see where you stand against the single UK default now. We build the figure from your records and check every figure in-house; for the UK it must then be verified by a verifier accredited for UK CBAM. Have your own verifier? Send it to them.
Sources: HMRC, UK CBAM iron and steel default values (published 16 October 2026), HM Treasury and HMRC, CBAM consultation on scope expansion to refinery products (October 2026)
Last reviewed 2026-11-02.