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CBAM default value for CN 7308 in every country

Structures and parts of structures "e.g., bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing

The EU published its own default value for this code for 32 countries. Goods from any other country use the value for “other countries and territories”. Importers add a mark-up: 10% in 2026, 20% in 2027 and 30% from 2028.

Lowest: Azerbaijan

1.89

t CO2e per tonne, before mark-up

Other countries and territories

5.064

€339 per tonne for the buyer in 2026, at €82.32/t CO2

Highest: Indonesia

8.25

t CO2e per tonne, before mark-up

Every country, lowest value first

Country of productionDefault2026 incl. mark-upvs other countriesCost per tonne in 2026 at €82.32
Azerbaijan1.892.079−63%€160
Philippines2.182.398−57%€186
Taiwan2.4232.665−52%€100
Serbia2.482.728−51%€105
Chile2.542.794−50%€110
Iran2.552.805−50%€111
North Macedonia2.692.959−47%€232
Myanmar2.72.97−47%€233
Vietnam2.843.124−44%€137
Bosnia and Herzegovina2.853.135−44%€138
New Zealand2.93.19−43%€143
United States2.93.19−43%€143
Brazil2.913.201−43%€144
Canada2.913.201−43%€144
Japan2.953.245−42%€147
Mexico2.993.289−41%€151
Argentina3.013.311−41%€153
Uzbekistan3.013.311−41%€261
Algeria3.023.322−40%€154
United Kingdom3.043.344−40%€156
Australia3.23.52−37%€170
Ukraine3.4133.754−33%€189
Colombia3.583.938−29%€205
Russia3.593.949−29%€205
South Korea3.8644.25−24%€230
South Africa4.224.642−17%€262
Thailand4.294.719−15%€377
Kazakhstan5.365.896+6%€366
Türkiye5.526.072+9%€380
India5.936.523+17%€417
China6.0356.639+19%€427
Indonesia8.259.075+63%€627
Other countries and territories5.0645.57–€339

Unknown country of production (Annex IV): 8.25 t CO2e/t. This value is meant for precursors whose origin is not known, not for the goods themselves.

The cost column deducts the free allocation (CBAM factor × the EU benchmark for the default value's production route), so two countries with the same default value can differ when their routes differ.

Use these values

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, every production route (Commission file v1, 6 Feb 2025). Indicative only, not legal or customs advice. See the disclaimer.