# What mark-up is added to CBAM default values in 2026, 2027 and 2028?

Canonical: https://senseible.earth/answers/cbam-default-value-mark-up-by-year

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.

- [Where to find default values](https://senseible.earth/answers/where-to-find-official-cbam-default-values)
- [Default values vs actual data](https://senseible.earth/climate-intelligence/cbam-default-values-vs-actual-emissions-msme-decision-guide)
- [Indian rebar defaults](https://senseible.earth/answers/cbam-default-value-india-rebar-wire-rod)

Sources: [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), [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)

Last reviewed 2026-10-23.