On 30 July 2026, the European Commission published Implementing Regulation (EU) 2026/1740. It replaces Annex I and Annex IV of the CBAM default values regulation (EU) 2025/2621, and the new annexes apply retroactively from 1 January 2026. We have updated the BearingPoint CBAM Estimator to match. Any estimate you run now uses the latest legally applicable reference data.

What the update covers

  • Corrected country-specific default values, including the Taiwan steel corrections and reinstated values for countries that were missing from the previous release
  • Updated fallback logic: where a country-specific value is not available, the corresponding "Other Countries and Territories" value applies
  • Refined CN/TARIC product code mappings and corrected production-route indicators for benchmark matching
  • Mark-ups calculated directly from total emissions, in line with the simplified methodology

What this means for you

If you estimated your 2026 CBAM exposure before this update, your results may have been based on outdated default values. Depending on the country of production and the product, the corrected values can lower or raise your estimated CBAM costs. We recommend running your key imports through the estimator again.

For more detail on the regulatory changes, read our article CBAM Default Values corrected.

Try the updated CBAM Estimator

Enter the country of production, the product CN code and the import quantity to get an indicative estimate of your potential CBAM costs.

Go to the CBAM Estimator

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