# Where do I find the official CBAM default value for my product and country of origin?

Canonical: https://senseible.earth/answers/where-to-find-official-cbam-default-values

The official definitive-period default values are in the annex to Commission Implementing Regulation (EU) 2025/2621, listed by CN code and country of origin, together with the mark-ups that apply each year. Look up your 8-digit CN code, find your country's row, and apply the mark-up for the import year.

## Step by step lookup

1. Get the 8-digit CN code from the EU customs declaration or the buyer, not only the 6-digit HSN on your Indian invoice.
2. Open Implementing Regulation (EU) 2025/2621 on EUR-Lex and go to the annex with default values.
3. Find your CN code and the row for the country of origin, which for Indian goods is India.
4. Read the value in tonnes CO2e per tonne of goods, and check whether it is direct emissions only or also indirect.
5. Apply the mark-up for the year of import, set in the same regulation.
6. Record the regulation number, the annex and the version date you used.

## Direct and indirect values

CBAM charges indirect emissions, from electricity used in production, only for some goods, such as cement and fertilisers. For iron, steel and aluminium only direct emissions count toward the certificates owed. Use the column that applies to your goods, not the total.

## Mark-ups on default values

Default values carry a mark-up so that using them costs more than reporting verified actual emissions. As read for Senseible's calculator, the mark-up is 10 percent for 2026, 20 percent for 2027 and 30 percent from 2028 for cement, iron and steel, aluminium and hydrogen, and 1 percent for fertilisers. Confirm against the current consolidated text before you rely on it.

## Common mistakes

- Using a value from the transitional period guidance; those values were for reporting only and do not apply now.
- Borrowing another country's value because yours seems missing. Read the regulation's rule for that case and ask your declarant.
- Matching on a 4-digit heading when the annex lists different values for different 8-digit codes.
- Applying the mark-up twice when a tool already includes it.

## Worked example: unwrought aluminium from India, imported in 2026

- Default value read from the annex: 1.87 t CO2e per tonne (the India value used in Senseible's calculator for CN 7601)
- 2026 mark-up: 10 percent, so 1.87 x 1.10 = 2.057 t CO2e per tonne
- Shipment: 100 tonnes, so 100 x 2.057 = 205.7 t CO2e of embedded emissions
- Certificates owed are then reduced by the free allocation adjustment for 2026

Check the value against the annex yourself; the regulation is the authority, not this page.

## What Senseible does here

Senseible's CBAM calculator applies default intensities and the 2025/2621 mark-ups to estimate cost from 2026 to 2034. Some of its intensities are its own route-level figures, not the official per-product value for your CN code, and its output is an estimate, not a CBAM declaration.

- [CBAM default or actual emissions](https://senseible.earth/climate-intelligence/cbam-default-values-vs-actual-emissions-msme-decision-guide)
- [CBAM default vs actual values](https://senseible.earth/answers/cbam-default-vs-actual)
- [CBAM cost calculator](https://senseible.earth/cbam-calculator)
- [Is my CN code covered by CBAM?](https://senseible.earth/answers/check-if-product-cn-code-covered-by-cbam)

Sources: [Implementing Regulation (EU) 2025/2621, default values and mark-ups](https://eur-lex.europa.eu/eli/reg_impl/2025/2621/oj/eng), [European Commission, CBAM legislation and guidance](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-legislation-and-guidance_en)

Last reviewed 2026-10-15. Default values and mark-ups can be corrected or revised; quote the annex version date and recheck each year.