Published
Commission publishes CBAM factsheet on actual and default values
The European Commission published a factsheet contrasting the use of Commission default values with actual emissions information in a CBAM declaration. It states that where an importer reports actual values, the producer in the third country must provide verified emissions data on total embedded emissions.
- Dated
- Feed entry date assigned by CBAM Pulse.
- Last reviewed
- Date a human last reviewed this summary against the sources.
What changed
- A new official factsheet provides a short operational comparison of default-value and actual-emissions routes.
- The factsheet connects the distinction to preparation for the first declaration covering 2026 imports, due by 30 September 2027.
Who may be affected
Importers, authorised CBAM declarants, non-EU producers, suppliers, and advisers comparing default-value and actual-emissions preparation paths may want to review the factsheet and the underlying regulations.
Official sources
- European Commission — CBAM communication and factsheets (opens in a new tab)taxation-customs.ec.europa.euT1 · Primary official
- EU Publications — Actual vs default values in your declaration (opens in a new tab)taxation-customs.ec.europa.euT1 · Primary official
Summary prepared by CBAM Pulse from the official sources linked above. It is informational only and not legal, tax, or customs advice. In case of any difference, the official text prevails.