CBAM default value for CN 7214 10 00 from Taiwan

Bars and rods, of iron or non-alloy steel, not further worked than forged (excl. in irregularly wound coils) (iron and steel)

EU default value

2.474

t CO2e per tonne, before mark-up

Used in 2026 (incl. 10% mark-up)

2.721

t CO2e per tonne

Buyer's cost per tonne, 2026 to 2034

€85 to €241

at €75/t CO2

What it means for your EU buyer

When an EU importer brings in this product from Taiwan 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.

202620272028202920302031203220332034
Buyer's cost per tonne by import year, CO2 at €75/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €75
20262.721-1.5881.133€85
20272.969-1.5481.421€107
20283.216-1.4661.75€131
20293.216-1.2621.954€147
20303.216-0.8392.377€178
20313.216-0.6352.581€194
20323.216-0.4322.785€209
20333.216-0.2282.988€224
20343.216-03.216€241
Calculate for your tonnage

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 7214

  • CN 7214 20 00 Bars and rods, of iron or non-alloy steel, with...: 2.298
  • CN 7214 30 00 Bars and rods, of non-alloy free-cutting steel, not further...: 2.298
  • CN 7214 91 Bars and rods, of iron or non-alloy steel, not further...: 2.298
  • CN 7214 99 Bars and rods, of iron or non-alloy steel, only hot-rolled,...: 2.298

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.