# CBAM Default Values vs Actual Emissions: When Verified Data Pays Off

Canonical: https://senseible.earth/climate-intelligence/cbam-default-values-vs-actual-emissions-msme-decision-guide

Updated 2026-10-11.

In 2026, an EU importer can declare CBAM goods using EU default values or the producer's verified actual emissions. Default values come from Implementing Regulation (EU) 2025/2621 and carry a mark-up of 10% in 2026, 20% in 2027 and 30% from 2028 (1% for fertilisers). If your real intensity is near or below the default, verified data almost always pays.

## At a glance

|  | Default values | Verified actual emissions |
| --- | --- | --- |
| Legal source | Implementing Regulation (EU) 2025/2621, corrected by 2026/1740 | Producer data under the CBAM methodology |
| Verification needed | No | Yes, by an accredited verifier |
| Mark-up | 10% (2026), 20% (2027), 30% (2028 on); fertilisers 1% | None |
| Best for | Producers with high intensity or no data yet | Producers at or below the default |
| Review | Default values must be revised by December 2027 | Annually, with each reporting period |

## The decision in one formula

Choose verified data when: (default value × (1 + mark-up) − your actual intensity) × tonnes × certificate price > the cost of measuring and verifying.

## Worked example

A supplier ships 1,000 tonnes of steel a year. The default value for its product is 2.1 tCO2 per tonne; its verified intensity is 1.9.

| Year | Default with mark-up | Actual | Tonnes of CO2 avoided | Value at €82.32 |
| --- | --- | --- | --- | --- |
| 2026 | 2.31 | 1.9 | 410 | ≈ €33,800 |
| 2027 | 2.52 | 1.9 | 620 | ≈ €51,000 |
| 2028 | 2.73 | 1.9 | 830 | ≈ €68,300 |

Even a supplier slightly above the default can benefit once the mark-up reaches 30%. Check your own case in the [CBAM cost calculator](https://senseible.earth/cbam-calculator).

## When defaults can make sense

- Your real intensity is well above the default, so verified data would raise the cost.
- Volumes are small and the buyer stays under the 50-tonne annual threshold.
- You cannot collect installation data before the buyer's declaration deadline (30 September 2027 for 2026 imports).

## What verification involves

1. Monitoring: fuel, power, raw materials and output per installation for the reporting period.
2. Calculation under the CBAM methodology, including relevant precursors.
3. A visit or desk review by a verifier accredited under the CBAM rules. The Commission expected the first accreditations around September 2026, with verification work from early 2027.

## Frequently asked questions

### Did default values disappear in 2026?

No. Default values remain available in the definitive period, but with a rising mark-up. They are due for revision by December 2027.

### Does my buyer choose, or do I?

The importer declares, but it can only use actual values if you supply them, verified. Agree this in the supply contract.

### Do fertilisers get the same mark-up?

No. Fertilisers carry a 1% mark-up from 2026, so the incentive to switch comes mainly from a lower actual intensity, not from the mark-up.

### Can I use actual data for some products and defaults for others?

Yes, the choice is made per good and installation, as long as the data meets the methodology.

## Related

- [EU CBAM explained for emerging-market exporters](https://senseible.earth/climate-intelligence/eu-cbam-explained-emerging-market-exporters)
- [CBAM cost for Indian steel exporters, 2026 to 2034](https://senseible.earth/climate-intelligence/cbam-compliance-cost-indian-steel-exporters-2026-2034)
- [How the CBAM declaration works](https://senseible.earth/climate-intelligence/how-to-file-eu-carbon-tax-report-msme-guide)

## Sources

- [Regulation (EU) 2023/956 (CBAM), consolidated text](https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20)
- [Regulation (EU) 2025/2083 (CBAM simplification)](https://eur-lex.europa.eu/eli/reg/2025/2083/oj)
- [Implementing Regulation (EU) 2025/2621 (default values)](https://eur-lex.europa.eu/eli/reg_impl/2025/2621/oj/eng)
- [European Commission: CBAM definitive regime](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-definitive-regime_en)
- [European Commission: price of CBAM certificates](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/price-cbam-certificates_en)
- [European Commission: CBAM verification guidance](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-legislation-and-guidance_en)

## Related guides

- [Can we reroute supply chains to reduce CBAM exposure legally?](https://senseible.earth/climate-intelligence/reroute-supply-chains-reduce-cbam-exposure)
- [CBAM for Indian Exporters: What Changed on 1 January 2026](https://senseible.earth/climate-intelligence/cbam-compliance-indian-exporters)
- [BRSR Reporting Requirements in India: Who Reports, BRSR Core and Value-Chain Rules](https://senseible.earth/climate-intelligence/brsr-reporting-requirements-india)