# What is the CBAM default value for hot-rolled and flat steel from India?

Canonical: https://senseible.earth/answers/cbam-default-value-india-hot-rolled-steel

4.280 t CO2e per tonne for Indian flat-rolled iron and non-alloy steel under CN 7208 to 7212, direct emissions only. With the 10% mark-up for 2026 that is about 4.708 t. The benchmark route for India is blast furnace and basic oxygen furnace.

## India default values, t CO2e per tonne

- CN 7208 hot-rolled flat, 600 mm and wider: 4.280
- CN 7209 cold-rolled flat: 4.280
- CN 7210 coated or plated flat, including galvanised: 4.280
- CN 7211 and 7212 narrow flat products: 4.280
- Indirect emissions: not counted for iron and steel

## 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.

## Why actual data wins

Defaults are set so they do not understate emissions, and the mark-up adds more. A plant with good fuel and production records will usually come in lower, and only a verified actual figure lets the importer use it.

## 1,000 t of HR coil imported in 2026 on the default

- 4.280 x 1.10 = 4.708 t CO2e per tonne
- Embedded emissions: 4,708 t CO2e
- Before the free allocation adjustment

## 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 7208 coverage](https://senseible.earth/answers/cbam-cn-7208-hot-rolled-coil-plate-india)
- [CN 7210 galvanised and tinplate](https://senseible.earth/answers/cbam-cn-7210-galvanised-ppgi-tinplate)
- [CBAM cost for Indian steel](https://senseible.earth/answers/cbam-cost-per-tonne-indian-steel-imports)

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.