CBAM default value for CN 7326 90 98 from Brazil
Articles of iron or steel, n.e.s. (iron and steel)
EU default value
1.73
t CO2e per tonne, before mark-up
Used in 2026 (incl. 10% mark-up)
1.903
t CO2e per tonne
Buyer's cost per tonne, 2026 to 2034
€34 to €169
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 | 1.903 | -1.454 | 0.449 | €34 |
| 2027 | 2.076 | -1.416 | 0.66 | €49 |
| 2028 | 2.249 | -1.342 | 0.907 | €68 |
| 2029 | 2.249 | -1.156 | 1.093 | €82 |
| 2030 | 2.249 | -0.768 | 1.481 | €111 |
| 2031 | 2.249 | -0.581 | 1.668 | €125 |
| 2032 | 2.249 | -0.395 | 1.854 | €139 |
| 2033 | 2.249 | -0.209 | 2.04 | €153 |
| 2034 | 2.249 | -0 | 2.249 | €169 |
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 7326
- CN 7326 11 00 Grinding balls and similar articles for mills, of iron or...: 2.44
- CN 7326 19 Articles of iron or steel, forged or stamped, but not...: 2.44
- CN 7326 20 00 Articles of iron or steel wire, n.e.s.: 1.64
- CN 7326 90 30 Ladders and steps, of iron or steel: 1.61
- CN 7326 90 40 Pallets and similar platforms for handling goods, of iron...: 1.61
- CN 7326 90 50 Reels for cables, piping and the like, of iron or steel: 1.61
- CN 7326 90 60 Ventilators, non-mechanical, guttering, hooks and like...: 1.61
- CN 7326 90 92 Articles of iron or steel, open-die forged, n.e.s.: 2.44
- CN 7326 90 94 Articles of iron or steel, closed-die forged, n.e.s.: 2.44
- CN 7326 90 96 Sintered articles of iron or steel, n.e.s.: 2.44
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.