CBAM embedded emissions calculator
Specific embedded emissions under the definitive-period method, with precursors, on the functional unit the regulation sets for your product. Then what the Commission's default value plus this year's mark-up would have cost instead.
Free, no account, nothing stored. Figures stay in your browser until you press calculate, and are not kept afterwards.
How the default value comparison works
Where verified actual emissions are not available, the importer uses the Commission's default value for that good and country of origin, and a mark-up is added on top. The mark-up exists to make defaults the worse option, and it rises each year.
| Sector | 2026 | 2027 | 2028 on |
|---|---|---|---|
| Iron and steel | 10% | 20% | 30% |
| Aluminium | 10% | 20% | 30% |
| Cement | 10% | 20% | 30% |
| Hydrogen | 10% | 20% | 30% |
| Fertilisers | 1% | 1% | 1% |
Commission Implementing Regulation (EU) 2025/2621, as corrected by (EU) 2026/1740. Values from the Commission workbook version 2, dated 2026-08-06. Certificate price EUR 75.28 per tCO2e, Q2 2026, published by the European Commission.
Method: Implementing Regulation (EU) 2025/2547, Annex IV, Equations 59 to 63, on the functional unit set by Article 4. Preparation estimate. Not an official CBAM declaration or verification.
Common questions
Every answer here is one already established elsewhere in this section, with its source.
Is this a real CBAM declaration?
No. This is a preparation estimate, to help you understand your numbers before they go to an accredited verifier. Nothing calculated here is submitted anywhere or constitutes an official declaration.
What counts as a precursor?
Any material from the CBAM goods list that went into your production process, such as pig iron going into crude steel or clinker going into cement. Enter the total mass consumed, including scrap, offcuts and spillage that never reached the finished product. Leaving a precursor out is the most common way embedded emissions end up understated.
Why does the electricity emission factor default to India's number?
Because the Central Electricity Authority publishes India's actual grid weighted average emission factor, and using the real figure rather than a generic assumption gives a more accurate and more defensible result. Which factor a real declaration may ultimately use is set by the regulation, not by this tool.
Can I use this output directly in my CBAM filing?
No. Your EU importer's authorised declarant files the actual declaration, and any embedded emissions figure used in it must come from your own verified data once an accredited verifier is available. This tool exists so you understand what that number is likely to look like, and where your evidence gaps are, ahead of that step.