EU corrections to CBAM default values have increased assumed emissions for certain aluminium precursor products when their country of production cannot be established, while the principal country-specific defaults for unwrought aluminium remain largely unchanged.
The changes were introduced through Implementing Regulation (EU) 2026/1740, adopted on 20 July, published on 31 July and applicable from 1 January 2026. The European Commission described the measure as a correction of technical errors involving, among other elements, product codes and production-route information.
An analysis published by AL Circle on 20 August, citing SMM, identified two higher default values for aluminium precursors where the production country is unknown. For CN 7616 99 10, the assumed emissions factor increased from 3.080 to 4.542 tonnes of CO₂ equivalent per tonne. For CN 7616 99 90, it rose from 3.770 to 5.559 tCO₂e/t.
Product codes determine the applicable defaults
The revisions do not apply across the aluminium import base. SMM reported that the main country-specific defaults for CN 7601 unwrought aluminium remained largely intact.
The corrections also covered selected downstream product entries and certain Tunisian product-code assignments. The applicable default therefore depends on the specific product classification and the available information on its origin and production.
This makes identification of the imported material particularly important for CBAM calculations. A general description of a supplier or aluminium product may not establish the product-level classification required to determine the relevant emissions factor.
Corrected values apply from January 2026
Because Regulation (EU) 2026/1740 applies from 1 January 2026, companies using CBAM estimates prepared earlier in the year may need to review those calculations against the corrected entries.
The change concerns the assumed emissions input, rather than the price of CBAM certificates. A higher default emissions factor does not constitute a certificate-price increase or impose a uniform percentage surcharge on the value of imported aluminium.
For affected supply chains, the distinction between the product, its origin and the applicable default is therefore material. Transactions for which the production country cannot be determined may fall under the corrected higher factors, while imports supported by relevant country-specific information are not automatically subject to those revised unknown-origin values.
