EU Commission Releases New CBAM Factsheet: Actual vs. Default Values
23 juni 2026The European Commission has published a new factsheet explaining the requirements and differences between using actual versus default values in upcoming CBAM declarations.
The European Commission has released a new factsheet to guide EU importers through the critical reporting methodologies required under the Carbon Border Adjustment Mechanism (CBAM). The document, titled "CBAM - Actual vs default values in your declaration," was released on the EU publications website on June 19, 2026, and highlighted by the Directorate-General for Taxation and Customs Union on June 23, 2026.
Key Deadlines and Importer Obligations
As the definitive phase approaches, the factsheet outlines the core compliance requirements for businesses bringing carbon-intensive goods into the European Union:
EU importers of specific CBAM goods must become authorised CBAM declarants.
These declarants are legally required to report the embedded carbon emissions in these imported goods and meet all associated financial obligations.
The absolute deadline to submit the very first CBAM declaration is September 30, 2027.
This initial declaration will cover the embedded emissions from imports made throughout the 2026 calendar year.
By this September 2027 deadline, importers must not only submit the declaration but also surrender the corresponding CBAM certificates.
Reporting Methods: Actual vs. Default Values
The core focus of the new factsheet is clarifying how importers quantify their emissions data:
Importers have two primary options: they can report emissions using the default values provided by the European Commission, or they can report actual values.
If an importer chooses the more precise route of reporting actual values, they are required to source this data directly from the manufacturer.
Specifically, the producer in the third country must provide verified emissions data covering the total embedded emissions of the goods.
Find Out More:
To read the complete guidance, you can download the "Actual vs default values in your declaration" factsheet directly from the Publications Office of the European Union here: