EU CBAM Default Values Corrected As 3 August Change Takes Effect

The European Commission corrected EU Carbon Border Adjustment Mechanism default values through Implementing Regulation (EU) 2026/1740. Adopted on 20 July and published on 31 July 2026, the regulation entered into force on 3 August and applies from 1 January 2026.

Article 1 replaces Annexes I and IV of Implementing Regulation (EU) 2025/2621. The corrections concern values, production routes, units, country entries, customs distinctions and precursor defaults.

Corrected Tables And Calculation Methods

The recitals explain errors and omissions affecting the original tables. They also explain the deletion of precomputed mark-up columns, with calculations instead performed in the CBAM Registry.

The direct effect concerns calculations using the replaced default tables, including precursor defaults. A calculation based on actual emissions may still incorporate affected default precursor data. The correction does not generally replace verified actual-emissions evidence with default values.

Application From January 2026

The regulation applies retrospectively from 1 January 2026. Its 3 August entry into force is not a new standalone reporting deadline.

The Commission’s legislation and guidance page provides the correcting act and updated spreadsheet resources. The legal annexes establish the binding values; the spreadsheets are informational.