CBAM Pulse
Published

Commission publishes corrected CBAM default values for the definitive period

DG TAXUD's CBAM legislation and guidance page now links the corrected definitive-period default-values workbook after Commission Implementing Regulation (EU) 2026/1740 corrected Annexes I and IV to Implementing Regulation (EU) 2025/2621. The correcting act is adopted and in force, applies from 1 January 2026, and replaces the default-value annexes; CBAM Pulse's runtime default-value datasets and calculator assumptions are not changed by this feed item and require a separate reviewed data-refresh batch.

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What changed

  • The correcting act replaces Annex I and Annex IV to Implementing Regulation (EU) 2025/2621 and applies from 1 January 2026.
  • EUR-Lex states that missing or incorrect production-route indicators made it impossible to correctly calculate the free allocation adjustment, and that those indicators should be added or corrected.
  • The act records corrections for TARIC/CN-code presentation, transcription mistakes, omitted or erroneous default values, country/name issues, and precursor defaults.
  • The act deletes the 2026, 2027, and 2028 marked-up default-value columns and states that final marked-up values should be calculated within the CBAM Registry based on the total-emissions default values in Annex I.
  • CBAM Pulse has not refreshed runtime default-value snapshots in this feed-only release; that remains a separate data-refresh gate.
  • Update 1 October 2026: CBAM Pulse has now refreshed the public default-value comparator to the corrected Annex I source under Implementing Regulation (EU) 2026/1740. The tool shows the official corrected base value and calculates the selected-year figure from the Annex I mark-up rule; this is a CBAM Pulse calculation, not a separately Commission-published year value or CBAM Registry output. Where a country table has a true no-value marker, the comparator identifies the exact-code Other Countries and Territories fallback. Structural ‘see below’ headings remain non-numeric and do not trigger fallback.

Who may be affected

Importers, authorised CBAM declarants, non-EU installation operators, verifiers, and advisers using Commission default values or free-allocation-adjustment information may want to review the corrected official workbook and act before relying on older downloaded copies. This feed item is not a data refresh or calculator-output change.

Official sources

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.