CBAM default value for CN 7304 49 from Brazil
Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, not cold-drawn or cold-rolled... (iron and steel)
EU default value
3.15
t CO2e per tonne, before mark-up
Used in 2026 (incl. 10% mark-up)
3.465
t CO2e per tonne
Buyer's cost per tonne, 2026 to 2034
€174 to €307
at €75/t CO2
What it means for your EU buyer
When an EU importer brings in this product from Brazil without verified emissions data from the producer, it must use the EU default value above, plus a mark-up of 10% in 2026, 20% in 2027 and 30% from 2028. The free allocation deducted from the importer's obligation shrinks every year and ends in 2034, so the cost per tonne rises each year even though the default stays the same.
| Import year | Default incl. mark-up | Free allocation deducted | Certificates per tonne | Cost per tonne at €75 |
|---|---|---|---|---|
| 2026 | 3.465 | -1.144 | 2.321 | €174 |
| 2027 | 3.78 | -1.114 | 2.666 | €200 |
| 2028 | 4.095 | -1.056 | 3.039 | €228 |
| 2029 | 4.095 | -0.909 | 3.186 | €239 |
| 2030 | 4.095 | -0.604 | 3.491 | €262 |
| 2031 | 4.095 | -0.457 | 3.638 | €273 |
| 2032 | 4.095 | -0.311 | 3.784 | €284 |
| 2033 | 4.095 | -0.164 | 3.931 | €295 |
| 2034 | 4.095 | -0 | 4.095 | €307 |
How to report a lower figure
For iron, steel and aluminium goods only direct emissions count: the fuels burned in your plant and the embedded emissions of the steel or aluminium you buy in. Electricity is not counted. Many producers, especially processors that buy in their steel or aluminium, come in well below the default. Your actual figure can replace the default once an EU-accredited verifier has checked it.
Related products under heading 7304
- CN 7304 11 00 Line pipe of a kind used for oil or gas pipelines,...: 3.15
- CN 7304 19 Line pipe of a kind used for oil or gas pipelines,...: 1.67
- CN 7304 22 00 Drill pipe, seamless, of stainless steel, of a kind used in...: 3.15
- CN 7304 23 00 Drill pipe, seamless, of a kind used in drilling for oil or...: 1.67
- CN 7304 24 00 Casing and tubing, seamless, of a kind used for drilling...: 3.15
- CN 7304 29 Casing and tubing, seamless, of iron or steel, of a kind...: 1.67
- CN 7304 31 Tubes, pipes and hollow profiles, seamless, of circular...: 1.67
- CN 7304 39 Tubes, pipes and hollow profiles, seamless, of circular...: 1.67
- CN 7304 41 00 Tubes, pipes and hollow profiles, seamless, of circular...: 3.15
- CN 7304 51 Tubes, pipes and hollow profiles, seamless, of circular...: 1.65
- CN 7304 59 Tubes, pipes and hollow profiles, seamless, of circular...: 1.65
- CN 7304 90 00 Tubes, pipes and hollow profiles, seamless, of non-circular...: 1.67
Default values: Implementing Regulation (EU) 2025/2621 Annex I/IV as corrected by (EU) 2026/1740 (Commission file v2, 6 Aug 2026). Benchmarks: Implementing Regulation (EU) 2025/2620, Annex section 5, Column B (Commission file v1, 6 Feb 2025). Cross-sectoral correction factor taken as 1; carbon prices paid outside the EU are not deducted. Indicative only, not legal or customs advice. See the disclaimer.