CBAM default value for CN 7208 from Ukraine
Flat-rolled products of iron or non-alloy steel, of a width >= 600 mm, hot-rolled, not clad, plated or coated (iron and steel)
EU default value
2.483
t CO2e per tonne, before mark-up
Used in 2026 (incl. 10% mark-up)
2.731
t CO2e per tonne
Buyer's cost per tonne, 2026 to 2034
€105 to €242
at €75/t CO2
What it means for your EU buyer
When an EU importer brings in this product from Ukraine 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 | 2.731 | -1.336 | 1.396 | €105 |
| 2027 | 2.98 | -1.302 | 1.678 | €126 |
| 2028 | 3.228 | -1.233 | 1.995 | €150 |
| 2029 | 3.228 | -1.062 | 2.166 | €162 |
| 2030 | 3.228 | -0.706 | 2.522 | €189 |
| 2031 | 3.228 | -0.534 | 2.694 | €202 |
| 2032 | 3.228 | -0.363 | 2.865 | €215 |
| 2033 | 3.228 | -0.192 | 3.036 | €228 |
| 2034 | 3.228 | -0 | 3.228 | €242 |
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.
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.