HMRC Publishes Sector Default Values for UK CBAM
16 oktober 2026HM Revenue & Customs (HMRC) has published official default emissions values across all covered sectors for importers to use in UK CBAM returns when verified actual emissions data is unavailable.
HM Revenue & Customs (HMRC) has officially published the long-awaited sector default values for the UK Carbon Border Adjustment Mechanism (CBAM).
The guidance provides specific emissions default values across all five major UK CBAM sectors:
Aluminium
Cement
Fertilisers
Hydrogen
Iron and Steel
Under the UK CBAM framework, these default values are expressed in tonnes of carbon dioxide equivalents (tCO2e) per tonne of product. UK importers and declarants can use these benchmark values directly in their CBAM returns as an alternative to collecting and verifying actual embedded emissions data from overseas supply chains. The publication also outlines rules for combining default values with actual emissions data where partial supplier reporting exists.
Importers preparing for the UK's 2027 rollout can review the full commodity-by-commodity default value tables directly on the GOV.UK portal.