CBAM Cost Calculator

Versão em português

Since 1 January 2026, EU importers of cement, iron and steel, aluminium, fertilisers, hydrogen and electricity must pay for the carbon emitted in making those goods abroad. This is the EU’s Carbon Border Adjustment Mechanism (CBAM). For every tonne of CO₂ embedded in their imports, importers surrender one certificate, and a certificate costs about as much as a permit in the EU’s own carbon market. This calculator estimates that bill for any covered product and country of origin, using the Commission’s official default values.

How the cost is built

Start with the CO₂ embedded in each tonne of product. Subtract an allowance that mirrors the free permits EU producers still receive. Pay the certificate price on what is left, and deduct any carbon price the producer already paid at home. Multiply by the tonnes imported, and that is the bill. In symbols:

Cost = [(E − B × F) × P − E × C] × Q

E is the embedded emissions, in tonnes of CO₂ per tonne of product. Without verified data from the producer, importers must use the Commission’s default value for the country of origin. The rules add a mark-up to it: 10% in 2026, 20% in 2027 and 30% from 2028, but only 1% for fertilisers. If a country has no value for a product, the value for “other countries and territories” applies.
B × F is the free-allocation allowance. B, the benchmark, is the average emissions of the cleanest tenth of EU plants making the same product. F is the share of permits EU producers still get for free. It falls from 97.5% in 2026 to zero in 2034, so the bill rises every year even if the carbon price stays the same.
P is the certificate price, the average price at EU carbon-permit auctions. The Commission sets it every quarter in 2026, at €82.32 per tonne of CO₂ in the third quarter, and every week from 2027.
C is any carbon price the producer already paid at home, per tonne of CO₂ and net of rebates. It is deducted from the bill.
Q is the quantity imported, in tonnes.

How to use it

Choose a country, a product and a year. The calculator fills in the default value, the benchmark, the free-allocation share and the product’s 2025 import price. You can overwrite any of them, for example with your supplier’s verified emissions or your contract price. The result shows the cost per tonne, the total bill and the bill as a share of the goods’ value. Below the result you will find:

Value of verified emissions: what the bill would be if the producer’s verified emissions matched the country average, or the EU benchmark, instead of the default value.
Cost over time: the same import, year by year, from 2026 to 2034.
Compare origins: the same product from every country with its own default value, cheapest first.
Worked examples drawn from the largest EU import flows.
Product guide: what each good is, what it is used for and how its default values vary.

What it leaves out

The exemption for small importers. Anyone importing no more than 50 tonnes of these goods a year is exempt, except for hydrogen.
Imported electricity, which is charged per megawatt-hour.

Certificates for 2026 imports go on sale in February 2027, and the annual declaration is due by 30 September 2027. The figures are estimates, not legal or tax advice. The binding values are in Implementing Regulation (EU) 2025/2621, as corrected by Implementing Regulation (EU) 2026/1740. Default values and prices last updated on 16 October 2026. Download the official values table (CSV).

Product guide

CBAM covers cement, fertilisers, iron and steel, aluminium, hydrogen and electricity. Within each sector, goods differ in how they are made and used, and so in their emissions. Each entry below gives the product’s CN codes and says what it is and what it is used for. It then gives the range of country default values, before any mark-up, and the EU benchmark, both in tonnes of CO₂ per tonne of product. Electricity is charged per megawatt-hour and is not covered by the calculator.

Cement

Cement emissions come from the kiln. Heating limestone releases CO₂, about 60% of the total, and burning fuel adds the rest. The more clinker a product contains, the higher its emissions.

Grey clinker 2523 10 00 90: The kiln product, made by firing limestone and clay at about 1,450 °C. It is not used on its own. It is ground with gypsum into cement, often in EU grinding plants that buy it from Türkiye, Algeria and Egypt. Country defaults run from 0.85 to 1.44 t of CO₂ per tonne, with a median of 1.08. The EU benchmark is 0.666.
White clinker 2523 10 00 10: Made from iron-poor raw materials in hotter kilns, which is why its EU benchmark is higher. It is the base for white cement. Country defaults run from 1.23 to 1.41 t of CO₂ per tonne, with a median of 1.34. The EU benchmark is 0.859.
Grey Portland cement 2523 29 00: Clinker ground with about 5% gypsum. It is the standard binder for concrete. Country defaults run from 0.85 to 1.49 t of CO₂ per tonne, with a median of 1.11. The EU benchmark is 0.666.
White Portland cement 2523 21 00: Used where colour matters: architectural and precast concrete, tile adhesives, grouts and renders. Country defaults run from 1.33 to 1.48 t of CO₂ per tonne, with a median of 1.39. The EU benchmark is 0.859.
Other hydraulic cements 2523 90 00 90, 2523 90 00 10: Mostly blended cements, in which slag, fly ash, limestone or pozzolana replace part of the clinker, so they emit less. They go into general and mass concrete, and into marine or sulphate-resistant work. Country defaults run from 0.82 to 1.53 t of CO₂ per tonne, with a median of 1.15. The EU benchmark runs from 0.666 to 0.847, depending on the production route.
Aluminous cement 2523 30 00: Calcium aluminate cement, made from bauxite and limestone. It is a niche product for refractory linings, quick repairs and chemically aggressive settings. Country defaults run from 1.94 to 2.29 t of CO₂ per tonne, with a median of 1.96. The EU benchmark runs from 0.686 to 0.717, depending on the production route.
Calcined clay 2507 00 80 80: Kaolinic clay heated to about 800 °C. It replaces part of the clinker in low-carbon cements such as LC3. Country defaults run from 0.24 to 0.32 t of CO₂ per tonne, with a median of 0.28. The EU benchmark is 0.666.

Fertilisers

Nitrogen fertilisers start from ammonia, which is made from natural gas, or from coal in China. Making nitric acid also releases nitrous oxide (N₂O), a potent greenhouse gas. Phosphate fertilisers carry mainly the emissions of the ammonia in them, so their defaults are low. Potash (KCl, 3104) and phosphorus-potassium fertilisers (3105 60) are not covered.

Anhydrous ammonia 2814 10 00: The base of all nitrogen fertilisers, made by the Haber-Bosch process. It is applied straight to the soil or used to make urea, nitric acid and phosphates. Country defaults run from 1.80 to 4.36 t of CO₂ per tonne, with a median of 2.25. The EU benchmark is 1.52.
Ammonia in solution 2814 20 00: Ammonia dissolved in water. It is a fertiliser and an industrial chemical, used for instance to remove NO_x from flue gas. Country defaults run from 0.54 to 1.31 t of CO₂ per tonne, with a median of 0.69. The EU benchmark is 0.457.
Nitric acid 2808 00 00: Made by oxidising ammonia. It is an intermediate for ammonium nitrate and explosives. Country defaults run from 0.75 to 3.08 t of CO₂ per tonne, with a median of 2.10. The EU benchmark is 0.582.
Urea 3102 10: The most traded nitrogen fertiliser, with 46% nitrogen, sold as prills or granules (3102 10 19). Its 32.5% solution (3102 10 12) is AdBlue, which cleans diesel exhaust. For solid urea, country defaults run from 1.25 to 4.64 t of CO₂ per tonne, with a median of 1.54. The EU benchmark is 0.902.
Ammonium sulphate 3102 21, 29: Nitrogen (21%) plus sulphur, often a by-product of nylon production. Code 3102 29 covers its mixtures with ammonium nitrate. Country defaults run from 0.55 to 1.29 t of CO₂ per tonne, with a median of 0.70. The EU benchmark is 0.414.
Ammonium nitrate and CAN 3102 30, 40: Ammonium nitrate, with about 34% nitrogen, acts fast. It is widely used in Europe, and in mining explosives. Calcium ammonium nitrate (CAN, 3102 40) mixes it with limestone, which makes it safer to store; it is a European staple. For solid ammonium nitrate and CAN, country defaults run from 0.90 to 3.37 t of CO₂ per tonne, with a median of 2.01. The EU benchmark runs from 0.688 to 0.767, depending on the production route.
UAN and other nitrogen fertilisers 3102 50, 60, 80, 90: UAN (3102 80) is a liquid blend of urea and ammonium nitrate that farmers spray or inject. Sodium nitrate (3102 50) is mined in Chile. Calcium nitrate salts (3102 60) serve horticulture and fertigation. For UAN, country defaults run from 0.87 to 2.41 t of CO₂ per tonne, with a median of 1.48. The EU benchmark is 0.625.
Diammonium phosphate (DAP) 3105 30 00: Made from phosphoric acid and ammonia, with 18% nitrogen and 46% phosphate. It is the world’s main phosphorus fertiliser, and Morocco is the EU’s largest supplier. Country defaults run from 0.44 to 1.04 t of CO₂ per tonne, with a median of 0.56. The EU benchmark is 0.339.
Monoammonium phosphate (MAP) 3105 40 00: With 11% nitrogen and 52% phosphate, it has more phosphorus and less nitrogen than DAP. It dissolves easily, so it suits fertigation and blends. Country defaults run from 0.29 to 0.67 t of CO₂ per tonne, with a median of 0.36. The EU benchmark is 0.173.
NPK and other compound fertilisers 3105 10, 20, 51, 59, 90: Blends of nitrogen, phosphorus and potassium (3105 20), or of nitrogen and phosphorus (3105 51, 59 and 90), matched to crops and soils. Code 3105 10 covers small retail packs. For NPK, country defaults run from 0.35 to 1.53 t of CO₂ per tonne, with a median of 0.80. The EU benchmark runs from 0.319 to 0.434, depending on the production route.
Potassium nitrate (NOP) 2834 21 00: Nitrogen plus potassium without chloride, for fruit, vegetables and greenhouse fertigation. Chile mines it from caliche ore; Israel and Jordan make it from potash and nitric acid. It is also used in solar-salt heat storage and glass. Country defaults run from 0.87 to 2.85 t of CO₂ per tonne, with a median of 1.86. The EU benchmark is 0.626.

Iron and steel

The production route matters most. A blast furnace feeding a basic oxygen furnace (route C) emits about 2 t of CO₂ per tonne of crude steel. Gas-based direct reduction feeding an electric furnace (route D) emits less, and melting scrap in an electric furnace (route E) emits a fraction of that. Routes F, G and H are the same three routes for low-alloy steel, and route J is high-alloy steel. For steel products only direct emissions count, and downstream goods carry mostly the emissions of the steel they contain.

Iron ore pellets 2601 12 00: Iron ore rolled into balls and fired, then fed to blast furnaces and direct-reduction plants. Each tonne emits little, but pellets are the largest CBAM import by weight. Country defaults run from 0.09 to 1.61 t of CO₂ per tonne, with a median of 0.21. The EU benchmark is 0.086.
Pig iron, DRI and powders 7201, 7203, 7205: Pig iron from blast furnaces and direct-reduced iron (DRI) are both inputs for steelmaking. Code 7205 covers iron and steel granules and powders. Country defaults run from 0.45 to 7.92 t of CO₂ per tonne, with a median of 2.09. The EU benchmark runs from 0.027 to 1.29, depending on the production route.
Ferro-alloys 7202 11, 19, 41, 49, 60: Ferromanganese, ferrochromium and ferronickel, added to steel for strength and corrosion resistance. They are smelted with coke in electric furnaces, which makes them carbon-intensive. Country defaults run from 1.69 to 6.15 t of CO₂ per tonne, with a median of 2.35. The EU benchmark runs from 1.11 to 2.39, depending on the production route.
Semi-finished steel 7206, 7207: Ingots, slabs, billets and blooms that mills roll into finished products. Slabs shipped to Belgian and Italian rolling mills are a typical example. Country defaults run from 0.13 to 8.23 t of CO₂ per tonne, with a median of 2.34. The EU benchmark runs from 0.027 to 1.63, depending on the production route.
Hot-rolled flat steel 7208, 7211: Coil and plate rolled while hot, either at least 600 mm wide (7208) or narrower (7211). It goes into construction, pipes and machinery, and is the feedstock for cold rolling. Country defaults run from 0.14 to 8.25 t of CO₂ per tonne, with a median of 2.42. The EU benchmark runs from 0.072 to 1.46, depending on the production route.
Cold-rolled and coated flat steel 7209, 7210, 7212: Cold-rolled sheet (7209) goes into cars and appliances. Coated sheet (7210, 7212), such as galvanised, tinplate or pre-painted steel, goes into car bodies, roofing, white goods and cans. Country defaults run from 0.14 to 8.25 t of CO₂ per tonne, with a median of 2.43. The EU benchmark runs from 0.108 to 1.49, depending on the production route.
Long products 7213–7217: Wire rod (7213) becomes wire, mesh and fasteners. Bars (7214, 7215) include rebar for reinforced concrete. The group also covers beams and sections (7216) and wire (7217). Country defaults run from 0.13 to 8.23 t of CO₂ per tonne, with a median of 2.34. The EU benchmark runs from 0.066 to 1.63, depending on the production route.
Stainless steel 7218–7223: Steel with at least 10.5% chromium, often with nickel, so that it resists corrosion. It is used in kitchens, chemical plants and façades, and its nickel and chromium inputs raise its emissions. Country defaults run from 2.57 to 8.69 t of CO₂ per tonne, with a median of 3.29. The EU benchmark runs from 1.15 to 1.42, depending on the production route.
Other alloy steel 7224–7229: Includes electrical steel for transformers and motors (7225 11, 7226 11), tool and high-speed steel, and alloy bars and wire. Country defaults run from 2.15 to 13.24 t of CO₂ per tonne, with a median of 3.53. The EU benchmark runs from 0.101 to 1.81, depending on the production route.
Tubes and pipes 7303, 7304, 7305, 7306: Cast-iron pipes (7303), seamless tubes for oil and gas wells and pressure lines (7304), large welded line pipe (7305), and other welded tubes for construction and plumbing (7306). Country defaults run from 0.24 to 8.69 t of CO₂ per tonne, with a median of 2.68. The EU benchmark runs from 0.072 to 1.67, depending on the production route.
Construction products and fittings 7301, 7302, 7307, 7308: Sheet piling (7301), railway track material (7302) and tube fittings (7307). Code 7308 covers structures such as bridge sections, towers, scaffolding and frames. Country defaults run from 0.13 to 8.25 t of CO₂ per tonne, with a median of 2.72. The EU benchmark runs from 0.085 to 1.63, depending on the production route.
Containers 7309, 7310, 7311: Tanks and reservoirs (7309), casks, drums and cans (7310), and gas cylinders (7311). Country defaults run from 0.24 to 10.01 t of CO₂ per tonne, with a median of 3.02. The EU benchmark runs from 0.066 to 1.49, depending on the production route.
Fasteners and other articles 7318, 7326: Screws, bolts, nuts and washers (7318) and other articles of iron or steel (7326), largely imported from China. Country defaults run from 0.13 to 8.65 t of CO₂ per tonne, with a median of 2.43. The EU benchmark runs from 0.066 to 1.63, depending on the production route.

Aluminium

Primary aluminium (route K) is smelted from alumina by electrolysis. Secondary aluminium (route L) is remelted scrap and emits far less. Here CBAM counts only direct emissions, mainly from carbon anodes and PFC gases, and not the smelter’s electricity.

Unwrought aluminium 7601: Ingots, slabs and billets, alloyed or not: the starting metal for every other aluminium product. Most countries’ defaults describe secondary, scrap-based metal, which is why the median is low. Primary smelters sit at the top of the range. Country defaults run from 0.36 to 3.20 t of CO₂ per tonne, with a median of 0.36. The EU benchmark runs from 0.091 to 1.42, depending on the production route.
Powders and flakes 7603: Used in pigments, coatings, explosives and powder metallurgy. Country defaults run from 0.47 to 4.15 t of CO₂ per tonne, with a median of 1.81. The EU benchmark runs from 0.14 to 1.51, depending on the production route.
Bars, rods and profiles 7604: Extrusions for window frames, curtain walls, vehicles and machinery. Country defaults run from 0.69 to 4.88 t of CO₂ per tonne, with a median of 2.03. The EU benchmark runs from 0.148 to 1.49, depending on the production route.
Wire and cables 7605, 7614: Wire (7605) and stranded wire and cables (7614), mainly for power lines. Country defaults run from 0.69 to 4.88 t of CO₂ per tonne, with a median of 2.03. The EU benchmark runs from 0.148 to 1.49, depending on the production route.
Plates, sheets and foil 7606, 7607: Rolled sheet and plate (7606) go into packaging, car bodies, aircraft and building panels. Foil (7607) goes into food packaging and battery electrodes. Country defaults run from 1.15 to 5.56 t of CO₂ per tonne, with a median of 2.49. The EU benchmark runs from 0.148 to 1.60, depending on the production route.
Tubes and fittings 7608, 7609: Tubes and pipes (7608) and the fittings that join them (7609). Country defaults run from 0.71 to 4.90 t of CO₂ per tonne, with a median of 2.05. The EU benchmark runs from 0.152 to 1.49, depending on the production route.
Structures and containers 7610, 7611, 7612, 7613: Doors, windows and their frames (7610), tanks (7611), casks, drums and cans including drink cans (7612), and gas cylinders (7613). Country defaults run from 0.71 to 5.56 t of CO₂ per tonne, with a median of 2.05. The EU benchmark runs from 0.152 to 1.59, depending on the production route.
Other articles 7616: Nails, screws, netting, castings and other articles of aluminium. Country defaults run from 0.47 to 5.56 t of CO₂ per tonne, with a median of 1.98. The EU benchmark runs from 0.14 to 1.51, depending on the production route.

Hydrogen

Hydrogen is used in oil refining and to make ammonia and methanol. Made from natural gas it emits about 9 to 10 t of CO₂ per tonne, and made from coal much more. It is rarely shipped across borders: imported hydrogen mostly arrives inside ammonia or methanol.

Hydrogen 2804 10 00: Most countries share one default value. China and the United States have defaults more than twice as high. Country defaults run from 10.82 to 26.64 t of CO₂ per tonne, with a median of 10.82. The EU benchmark is 5.09.