What UK CBAM default values are
Every UK CBAM good has a default value: the tonnes of carbon dioxide equivalent (tCO2e) treated as embodied in each tonne of the product. An importer can use it in a CBAM return instead of verified actual emissions data from the overseas installation.
With a default value, embodied emissions equal the weight of the goods in tonnes multiplied by the default value. The CBAM due is then those emissions multiplied by the sector's CBAM rate for the quarter of import.
The values are set in the Carbon Border Adjustment Mechanism (Default Values) Force of Law Notice, which GOV.UK still publishes as a draft. HMRC's guidance pages say they replicate that notice. GOV.UK says the notices have not yet commenced and will only come into effect once commenced on 1 January 2027, under paragraph 11(1) of Schedule 17 to the Finance Act 2026.
Default values cannot later be swapped for actual data
HMRC says that if you submit a CBAM return that uses default values, you cannot amend it later with actual emissions data. Ask suppliers for verified data before you file.
How the government set them
- They are based on EU data calculated for the same CBAM system boundaries as the UK.
- They are trade-weighted averages, so they reflect the mix of UK imports. Data from the EU is excluded, so the values better reflect the goods most likely to use them, and in recognition of the UK and EU commitment to link their emissions trading schemes, which will result in EU-origin goods being exempt from UK CBAM.
- A 10% mark-up is applied in every sector except fertiliser, where no mark-up is applied.
- The government's stated principle is that there should be no advantage in using default values rather than actual embodied emissions.
- From 2029 the UK plans to move to country-specific values, one per CBAM good per country, and will review the mark-up then.
This differs from the EU CBAM, where default values vary by country of origin. Our EU CBAM guide covers the EU approach.
Mixing default values and actual data
- You can use default values for precursor goods (CBAM goods used to make the final good) while using actual emissions data for the processes that turn them into the final good.
- You cannot use actual data for precursor goods and a default value for the final good.
Cement default values
| CN code | Description | Default value |
|---|---|---|
| 25070080 | Kaolinic clays (other than kaolin) | 0.240 |
| 25231000 | Cement clinkers | 1.433 |
| 25232100 | White Portland cement, whether or not artificially coloured | 1.425 |
| 25232900 | Portland cement (excluding white, whether or not artificially coloured) | 1.375 |
| 25233000 | Aluminous cement | 2.075 |
| 25239000 | Cement, whether or not coloured (excluding Portland cement and aluminous cement) | 1.441 |
Hydrogen default value
| CN code | Description | Default value |
|---|---|---|
| 28041000 | Hydrogen | 28.378 |
Fertiliser default values
Fertiliser values carry no mark-up. Descriptions are as HMRC publishes them.
| CN code | Description | Default value |
|---|---|---|
| 28080000 | Nitric acid; sulphonitric acids | 2.048 |
| 28141000 | Anhydrous ammonia | 2.434 |
| 28142000 | Ammonia in aqueous solution | 0.999 |
| 28342100 | Nitrate of potassium | 1.813 |
| 31021012 | Urea in aqueous solution, containing greater than 45% nitrogen in relation to the weight of the dry product and containing equal to or greater than 31.8% but less than or equal to 33.2% by weight of urea (excluding that in packages with a gross weight of less than or equal to 10kg) | 0.457 |
| 31021015 | Urea in aqueous solution, containing greater than 45% nitrogen in relation to the weight of the dry product and containing greater than 33.2% but less than or equal to 55% by weight of urea (excluding that in packages with a gross weight of less than or equal to 10kg) | 0.753 |
| 31021019 | Urea, whether or not in aqueous solution, containing greater than 45% nitrogen in relation to the weight of the dry product (excluding that in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg, or in aqueous solution containing equal to or greater than 31.8% but less than or equal to 55% by weight of urea) | 1.392 |
| 31021090 | Urea, whether or not in aqueous solution, containing less than or equal to 45% by weight of nitrogen on the dry anhydrous product (excluding goods of this chapter in tablets or similar forms or in packages of a gross weight of less than or equal to 10kg) | 1.773 |
| 31022100 | Ammonium sulphate (excluding that in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 1.107 |
| 31022900 | Double salts and mixtures of ammonium sulphate and ammonium nitrate (excluding goods of this chapter in tablets or similar forms or in packages of a gross weight of less than or equal to 10kg) | 1.460 |
| 31023010 | Ammonium nitrate in aqueous solution (excluding that in packages with a gross weight of less than or equal to 10kg) | 1.485 |
| 31023090 | Ammonium nitrate (excluding that in aqueous solution, in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 2.600 |
| 31024010 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing less than or equal to 28% nitrogen by weight (excluding those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 2.120 |
| 31024090 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing greater than 28% nitrogen by weight (excluding those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 1.978 |
| 31025000 | Sodium nitrate (excluding that in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 3.247 |
| 31026000 | Double salts and mixtures of calcium nitrate and ammonium nitrate (excluding those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 2.698 |
| 31028000 | Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excluding those in packages with a gross weight of less than or equal to 10kg) | 1.589 |
| 31029000 | Mineral or chemical nitrogen fertilisers (excluding urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts and mixtures of ammonium nitrate with ammonium sulphate or calcium; mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution; mixtures of ammonium nitrate and calcium carbonate or other non-fertilising inorganic elements; in tablets or similar in packages less than or equal to 10kg) | 1.953 |
| 31051000 | Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg | 0.892 |
| 31052010 | Mineral or chemical fertilisers containing phosphorus and potassium, with a nitrogen content greater than 10% by weight on the dry anhydrous product (excluding those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 1.017 |
| 31052090 | Mineral or chemical fertilisers containing nitrogen, phosphorus and potassium, with a nitrogen content less than or equal to 10% by weight on the dry anhydrous product (excluding those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 0.677 |
| 31053000 | Diammonium hydrogenorthophosphate “diammonium phosphate” (excluding that in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 0.481 |
| 31054000 | Ammonium dihydrogenorthophosphate “monoammonium phosphate”, whether or not mixed with diammonium hydrogenorthophosphate “diammonium phosphate” (excluding that in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 0.522 |
| 31055100 | Mineral or chemical fertilisers containing nitrates and phosphates (excluding ammonium dihydrogenorthophosphate “Monoammonium phosphate”, diammonium hydrogenorthophosphate “Diammonium phosphate”, and those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 1.404 |
| 31055900 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen (excluding nitrate) and phosphorus but not nitrates (excluding ammonium dihydrogenorthophosphate “monoammonium phosphate”, diammonium hydrogenorthophosphate “diammonium phosphate” in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 0.765 |
| 31059020 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one principal fertilising substance only, including mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, containing greater than 10% nitrogen by weight (excluding in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 1.704 |
| 31059080 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one main fertilising element, including mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, not containing nitrogen or with a nitrogen content, by weight, of less than or equal to 10% (excluding in tablets or similar forms or in packages of a gross weight of less than or equal to 10kg) | 0.776 |
Aluminium default values
| CN code | Description | Default value |
|---|---|---|
| 76011010 | Aluminium slabs, not alloyed, unwrought | 2.058 |
| 76011090 | Aluminium, not alloyed, unwrought (excluding slabs) | 2.136 |
| 76012030 | Unwrought aluminium alloys in the form of slabs | 2.038 |
| 76012040 | Unwrought aluminium alloys in the form of billets | 2.030 |
| 76012080 | Unwrought aluminium alloys (excluding slabs and billets) | 2.121 |
| 76031000 | Powders of aluminium, of non-lamellar structure (excluding pellets of aluminium) | 3.364 |
| 76032000 | Powders of aluminium, of lamellar structure, and flakes of aluminium (excluding pellets of aluminium, and spangles) | 2.886 |
| 76041010 | Bars, rods and profiles, of non-alloy aluminium | 3.021 |
| 76041090 | Profiles of non-alloy aluminium, not elsewhere specified | 4.265 |
| 76042100 | Hollow profiles of aluminium alloys, not elsewhere specified | 3.894 |
| 76042910 | Bars and rods of aluminium alloys | 3.365 |
| 76042990 | Solid profiles, of aluminium alloys, not elsewhere specified | 4.014 |
| 76051100 | Wire of non-alloy aluminium, with a maximum cross-sectional dimension of greater than 7mm (excluding stranded wire, cables, plaited bands and the like and other articles of heading 7614, and electrically insulated wires) | 2.360 |
| 76051900 | Wire of non-alloy aluminium, with a maximum cross-sectional dimension of less than or equal to 7mm (other than stranded wires, cables, ropes and other articles of heading 7614, electrically insulated wires, strings for musical instruments) | 3.151 |
| 76052100 | Wire of aluminium alloys, with a maximum cross-sectional dimension of greater than 7mm (excluding stranded wire, cables, plaited bands and the like and other articles of heading 7614, and electrically insulated wires) | 2.833 |
| 76052900 | Wire, of aluminium alloys, having a maximum cross-sectional dimension of less than or equal to 7mm (other than stranded wires, cables, ropes and other articles of heading 7614, electrically insulated wires, strings for musical instruments) | 4.005 |
| 76061130 | Aluminium Composite Panel, of non-alloy aluminium, of a thickness of greater than 0.2mm | 4.522 |
| 76061150 | Plates, sheets and strip, of non-alloy aluminium, of a thickness of greater than 0.2mm, square or rectangular, painted, varnished or coated with plastics (excluding Aluminium Composite Panel) | 4.476 |
| 76061191 | Plates, sheets and strip, of non-alloy aluminium, of a thickness of greater than 0.2mm but less than 3mm, square or rectangular (excluding such products painted, varnished or coated with plastics, and expanded plates, sheets and strip) | 3.388 |
| 76061193 | Plates, sheets and strip, of non-alloy aluminium, of a thickness of greater than or equal to 3mm but less than 6mm, square or rectangular (excluding such products painted, varnished or coated with plastics) | 3.946 |
| 76061199 | Plates, sheets and strip, of non-alloy aluminium, of a thickness of greater than or equal to 6mm, square or rectangular (excluding such products painted, varnished or coated with plastics) | 4.176 |
| 76061211 | Beverage can body stock, of aluminium alloys, of a thickness of greater than 0.2mm | 4.219 |
| 76061219 | Beverage can end stock and tab stock, of aluminium alloys, of a thickness of greater than 0.2mm | 3.067 |
| 76061230 | Aluminium Composite Panel, of aluminium alloys, of a thickness of greater than 0.2mm | 4.416 |
| 76061250 | Plates, sheets and strip, of aluminium alloys, of a thickness of greater than 0.2mm, square or rectangular, painted, varnished or coated with plastics (excluding beverage can body stock, end stock and tab stock, and Aluminium Composite Panel) | 4.418 |
| 76061292 | Plates, sheets and strip, of aluminium alloys, of a thickness of greater than 0.2mm but less than 3mm, square or rectangular (excluding painted, varnished or coated with plastics, expanded plates, sheets and strip, beverage can body stock, end stock and tab stock) | 3.397 |
| 76061293 | Plates, sheets and strip, of aluminium alloys, of a thickness of greater than or equal to 3mm but less than 6mm, square or rectangular (excluding such products painted, varnished or coated with plastics) | 3.950 |
| 76061299 | Plates, sheets and strip, of aluminium alloys, of a thickness of greater than or equal to 6mm, square or rectangular (excluding such products painted, varnished or coated with plastics) | 3.691 |
| 76069100 | Plates, sheets and strip, of non-alloy aluminium, of a thickness of greater than 0.2mm (other than square or rectangular) | 4.167 |
| 76069200 | Plates, sheets and strip, of aluminium alloys, of a thickness of greater than 0.2mm (other than square or rectangular) | 2.962 |
| 76071111 | Aluminium foil, not backed, rolled but not further worked, of a thickness of less than 0.021mm, in rolls of a weight of less than or equal to 10kg (excluding stamping foils of heading 3212, and foil made up as Christmas tree decorating material) | 3.505 |
| 76071119 | Aluminium foil, not backed, rolled but not further worked, of a thickness of less than 0.021mm (excluding stamping foils of heading 3212, and foil made up as Christmas tree decorating material and in rolls of a weight less than or equal to 10kg) | 5.248 |
| 76071190 | Aluminium foil, not backed, rolled but not further worked, of a thickness of greater than or equal to 0.021mm but less than or equal to 0.2mm (excluding stamping foils of heading 3212, and foil made up as Christmas tree decorating material) | 4.107 |
| 76071910 | Aluminium foil, not backed, rolled and further worked, of a thickness of less than 0.021mm (excluding stamping foils of heading 3212, and foil made up as Christmas tree decorating material) | 5.342 |
| 76071990 | Aluminium foil, not backed, rolled and further worked, of a thickness (excluding any backing) from 0.021mm to 0.2mm (excluding stamping foils of heading 3212, and foil made up as Christmas tree decorating material) | 5.397 |
| 76072010 | Aluminium foil, backed, of a thickness (excluding any backing) of less than 0.021mm (excluding stamping foils of heading 3212, and foil made up as Christmas tree decorating material) | 3.256 |
| 76072091 | Aluminium Composite Panel, of a thickness less than or equal to 0.2mm | 6.023 |
| 76072099 | Aluminium foil, backed, of a thickness (excluding any backing) of greater than or equal to 0.021mm but less than or equal to 0.2mm (excluding stamping foils of heading 3212, foil made up as Christmas tree decorating material, and Aluminium Composite Panel) | 4.193 |
| 76081000 | Tubes and pipes of non-alloy aluminium (excluding hollow profiles) | 4.556 |
| 76082020 | Tubes and pipes of aluminium alloys, welded (excluding hollow profiles) | 4.816 |
| 76082081 | Tubes and pipes of aluminium alloys, not further worked than extruded (excluding hollow profiles) | 2.984 |
| 76082089 | Tubes and pipes of aluminium alloys (excluding such products welded or not further worked than extruded, and hollow profiles) | 3.359 |
| 76090000 | Aluminium tube or pipe fittings “for example, couplings, elbows, sleeves” | 4.349 |
| 76101000 | Doors, windows and their frames and thresholds for door, of aluminium (excluding door furniture) | 4.847 |
| 76109010 | Bridges and bridge-sections, towers and lattice masts, of aluminium | 3.987 |
| 76109090 | Structures and parts of structures, of aluminium, not elsewhere specified, and plates, rods, profiles, tubes and the like, prepared for use in structures, of aluminium, not elsewhere specified (excluding prefabricated buildings of heading 9406, doors and windows and their frames and thresholds for doors, bridges and bridge-sections, towers and lattice masts) | 4.791 |
| 76110000 | Reservoirs, tanks, vats and similar containers, of aluminium, for any material (other than compressed or liquefied gas), of a capacity of greater than 300l, not fitted with mechanical or thermal equipment, whether or not lined or heat-insulated (excluding containers specifically constructed or equipped for one or more types of transport) | 5.054 |
| 76121000 | Collapsible tubular containers, of aluminium | 4.596 |
| 76129020 | Containers of a kind used for aerosols, of aluminium | 4.288 |
| 76129030 | Casks, drums, cans, boxes and similar containers, of aluminium, manufactured from foil of a thickness less than or equal to 0.2mm | 4.430 |
| 76129080 | Casks, drums, cans, boxes and similar containers less than or equal to 300l, of aluminium, for any material (other than compressed or liquefied gas), not elsewhere specified (other than collapsible tubular containers, containers for aerosols and containers manufactured from foil of a thickness less than or equal to 0.2mm | 4.887 |
| 76130000 | Aluminium containers for compressed or liquefied gas | 2.417 |
| 76141000 | Stranded wire, cables, plaited bands and the like, of aluminium, with steel core (excluding such products electrically insulated) | 3.742 |
| 76149000 | Stranded wires, cables, ropes and similar articles, of aluminium (other than with steel core and electrically insulated products) | 3.217 |
| 76161000 | Nails, tacks, staples, screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles, of aluminium (excluding staples in strips, plugs, bungs and the like, threaded) | 4.888 |
| 76169100 | Cloth, grill, netting and fencing, of aluminium wire (excluding cloth of metal fibres for clothing, lining and similar uses, and cloth, grill and netting made into hand sieves or machine parts) | 5.768 |
| 76169910 | Articles of aluminium, cast, not elsewhere specified | 4.547 |
| 76169990 | Articles of aluminium, uncast, not elsewhere specified | 5.684 |
Iron and steel default values
Iron and steel has 478 CN codes, too many to list here. Values range from 0.494 tCO2e per tonne for agglomerated iron ores (26011200) to 9.121 for one type of hot-rolled stainless steel coil (72191210). Find your code on HMRC's iron and steel default values page, linked below. The table shows some common goods.
| CN code | Description | Default value |
|---|---|---|
| 26011200 | Agglomerated iron ores and concentrates (excluding roasted iron pyrites) | 0.494 |
| 72021900 | Ferro-manganese, containing by weight less than or equal to 2% carbon | 6.149 |
| 72026000 | Ferro-nickel | 5.502 |
| 72031000 | Ferrous products obtained by direct reduction of iron ore, in lumps, pellets or similar forms | 1.149 |
| 72142000 | Bars and rods, of iron or non-alloy steel, with indentations, ribs, grooves or other deformations produced during the rolling process | 3.040 |
| 73049000 | Tubes, pipes and hollow profiles, seamless, of non-circular cross-section, of iron or steel (excluding products of cast iron) | 3.210 |
| 73081000 | Bridges and bridge-sections, of iron or steel | 4.989 |
| 73082000 | Towers and lattice masts, of iron or steel | 5.973 |
| 73083000 | Doors, windows and their frames and thresholds for doors, of iron or steel | 6.510 |
| 73181100 | Coach screws of iron or steel | 3.332 |
| 73181290 | Wood screws of iron or steel other than stainless (excluding coach screws) | 2.968 |
Worked example: what a default value means in pounds
Take 1,000 tonnes of Portland cement (CN 25232900) imported in 2027 with no verified supplier data. The default value is 1.375, so the embodied emissions are 1,375 tCO2e.
HMRC's illustrative cement rate, published on 16 October 2026 using current data, is £8.78 per tCO2e. At that rate the CBAM due would be 1,375 × £8.78 = £12,072.50, before any Carbon Price Relief. The real rate for each quarter will differ: see UK CBAM rates.
If the supplier can provide verified actual emissions below the default value, the bill falls in proportion. Our UK CBAM templates include supplier data request letters and response forms for exactly this.
Questions
Have the UK CBAM default values been published?
Yes. HMRC published them on GOV.UK on 16 October 2026, one value per CBAM good by CN code. They replicate the Default Values Force of Law Notice, which GOV.UK still labels a draft and which takes effect from 1 January 2027.
Do UK CBAM default values depend on the country of origin?
No. For 2027 and 2028 there is one value per good, whatever its origin. The government plans country-specific values from 2029.
Do the default values include a mark-up?
Yes. A 10% mark-up is applied in every sector except fertiliser, which has no mark-up.
Can I switch from default values to actual data after filing?
No. HMRC says a CBAM return submitted using default values cannot be amended later with actual emissions data.
Can I use default values for some inputs and actual data for others?
Yes for precursors: you can use default values for precursor goods while using actual data for the final good's processes. You cannot use actual precursor data with a default value for the final good.
What is the UK CBAM default value for hydrogen?
28.378 tCO2e per tonne of hydrogen (CN 28041000).
Sources
- HMRC: Check the default values for the Carbon Border Adjustment Mechanism (CBAM), 16 October 2026 (checked 21 October 2026)
- HMRC: Iron and steel default values (checked 21 October 2026)
- HMRC and HM Treasury: The CBAM (Default Values) Force of Law Notice (Draft), published 16 October 2026 (checked 21 October 2026)
- HMRC: Illustrative CBAM rates and worked example, 16 October 2026 (checked 21 October 2026)
- HMRC: CBAM policy summary (updated 16 October 2026) (checked 21 October 2026)
- legislation.gov.uk: Finance Act 2026, Schedule 17, paragraph 11 (checked 21 October 2026)
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