# What is the CBAM default value for Indian steel billets and ingots?

Canonical: https://senseible.earth/answers/cbam-default-value-india-billets-ingots

Indian non-alloy semi-finished steel under CN 7207 carries 4.270 or 4.320 t CO2e per tonne depending on the subheading, and ingots under CN 7206 carry 2.640. Direct emissions only. Add the 10% mark-up for goods imported in 2026.

## India default values, t CO2e per tonne

- CN 7206 10 00 ingots of iron and non-alloy steel: 2.640
- CN 7207 subheadings such as 7207 11 14 and 7207 12 10: 4.270
- CN 7207 subheadings such as 7207 11 90 and 7207 12 90: 4.320
- CN 7224 alloy steel ingots and semi-finished: 7.320 to 7.350
- CN 7218 stainless ingots and semi-finished: 6.490 to 6.530

## Mark-up on top

The listed values are increased by a mark-up: 10% for 2026, 20% for 2027 and 30% from 2028. Goods imported in 2026 always take the 2026 mark-up.

## Check the eight digits

Within CN 7207 the value changes by subheading, which depends on carbon content and cross-section. Get the exact eight-digit code from your EU importer's customs declaration before quoting a figure.

## 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.

- [CN 7207 coverage](https://senseible.earth/answers/cbam-cn-7207-billets-slabs-india-exporter)
- [CN 7206 ingots](https://senseible.earth/answers/cbam-cn-7206-steel-ingots)
- [Shipping bill vs CN code](https://senseible.earth/answers/cbam-cn-code-mismatch-shipping-bill-vs-eu-declaration)

Sources: [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](https://taxation-customs.ec.europa.eu/document/download/1c05d211-80cb-4aaa-8ef0-e08005a95d7e_en?filename=DV%20correcting%20act_final%20update_06.08.xlsx), [European Commission, Guidance No. 3, CBAM methods for the calculation of emissions embedded in goods (14 August 2026), section 4.10](https://taxation-customs.ec.europa.eu/document/download/29b9eec7-1a4b-4eb6-ab85-96a0c9e35fd0_en?filename=Guidance%20No.%203%20-%20CBAM%20methods%20for%20the%20calculation%20of%20emissions%20embedded%20in%20goods.pdf)

Last reviewed 2026-10-23.