The value of 0.50 t CO₂e/t is hypothetical, for a secondary aluminium producer (from scrap), used only as an example. The certificate price used is the Q3 2026 price, €82.32.
| 2026, 40 t | Default values | Verified data (hypothetical) |
|---|---|---|
| Emissions per tonne | 4.115 t CO₂e/t | 0.50 t CO₂e/t |
| Embedded emissions | 164.60 t CO₂e | 20.00 t CO₂e |
| Free allocation adjustment | 58.23 t CO₂e | 5.93 t CO₂e |
| Certificates | 106.38 | 14.07 |
| CBAM cost | €8,756.95 | €1,158.41 |
Why default values cost more
EU default values include a mark-up: 10% in 2026, 20% in 2027 and 30% from 2028 (1% for fertilisers). For the same aluminium from Türkiye:
| Year | Mark-up | Default value with mark-up |
|---|---|---|
| 2026 | 10% | 4.115 t CO₂e/t |
| 2027 | 20% | 4.489 t CO₂e/t |
| 2028+ | 30% | 4.863 t CO₂e/t |
Who verifies and who pays
Only actual emissions verified by an independent verifier, accredited by an EU national accreditation body, can replace default values. The verifier is hired and paid by the factory, like an ISO certification. Large exporters usually have verified data because their EU customers ask for it. Small factories usually don't pay for a verification for one customer, and then default values apply. That is legal, just more expensive.
We do not carry out verification and we cannot make a supplier provide verified data.
What you can do
- Calculate the CBAM cost per supplier, on default values and with verified data.
- Ask the supplier once, in their language, whether they already have a verified emissions report. If you buy through a trader, ask for the factory's name and address.
- If the difference matters, compare with suppliers who already have verified data.
- If there is no verified data, declare correctly on default values and keep the request and the calculation on file.