Guidance

Check the default values for the Carbon Border Adjustment Mechanism (CBAM)

Find out the default values for your goods, when to use them and when to combine them with your actual emissions.

• From: HM Revenue & Customs
• Published: 16 October 2026

Documents

Aluminium default values

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Cement default values

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Fertilisers default values

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Hydrogen default values

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Iron and steel default values

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Details

Each Carbon Border Adjustment Mechanism (CBAM) good has a default value.

You can use the default value in your CBAM return, instead of verified actual emissions data.

The values are in tonnes of carbon dioxide equivalents (tCO2e) per tonne of product.