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CBAM default values for CN 7304 from Serbia

Line pipe of a kind used for oil or gas pipelines, seamless, of stainless steel (iron and steel)

13 CN codes under this heading have their own EU default value for Serbia, with 4 different values. Codes with the same value share one cost table below.

EU default value

2.31 – 2.59

t CO2e per tonne, before mark-up

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

2.541 – 2.849

t CO2e per tonne

Buyer's cost per tonne, 2026 to 2034

€84 to €277

at €82.32/t CO2

Every CN code under 7304

CN codeDefault2026 incl. mark-upCost per tonne in 2026 at €82.32
7304 11 00Line pipe of a kind used for oil or gas pipelines, seamless, of stainless steelCompare countries2.592.849€140
7304 19Line pipe of a kind used for oil or gas pipelines, seamless, of iron or steel (excl. products of stainless steel or of c...Compare countries2.412.651€107
7304 22 00Drill pipe, seamless, of stainless steel, of a kind used in drilling for oil or gasCompare countries2.592.849€140
7304 23 00Drill pipe, seamless, of a kind used in drilling for oil or gas, of iron or steel (excl. products of stainless steel or...Compare countries2.412.651€107
7304 24 00Casing and tubing, seamless, of a kind used for drilling for oil or gas, of stainless steelCompare countries2.592.849€140
7304 29Casing and tubing, seamless, of iron or steel, of a kind used in drilling for oil or gas (excl. products of cast iron)Compare countries2.412.651€107
7304 31Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, cold-drawn or cold-ro...Compare countries2.412.651€107
7304 39Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, not cold-drawn or col...Compare countries2.412.651€107
7304 41 00Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, cold-drawn or cold-rolled "co...Compare countries2.592.849€140
7304 49Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, not cold-drawn or cold-rolled...Compare countries2.592.849€140
7304 51Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, cold-drawn o...Compare countries2.312.541€84
7304 59Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, not cold-dra...Compare countries2.312.541€84
7304 90 00Tubes, pipes and hollow profiles, seamless, of non-circular cross-section, of iron or steel (excl. products of cast iron...Compare countries2.412.651€107

What it means for your EU buyer

When an EU importer brings in this product from Serbia 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.

Default value 2.59 t CO2e/t: CN 7304 11 00, 7304 22 00, 7304 24 00, 7304 41 00, 7304 49

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20262.849−1.1441.705€140
20273.108−1.1141.994€164
20283.367−1.0222.346€193
20293.367−0.8802.487€205
20303.367−0.5852.782€229
20313.367−0.4432.924€241
20323.367−0.3013.066€252
20333.367−0.1593.208€264
20343.3670.0003.367€277

Default value 2.41 t CO2e/t: CN 7304 19, 7304 23 00, 7304 29, 7304 31, 7304 39, 7304 90 00

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20262.651−1.3481.303€107
20272.892−1.3141.578€130
20283.133−1.2451.888€155
20293.133−1.0722.061€170
20303.133−0.7122.421€199
20313.133−0.5392.594€214
20323.133−0.3672.767€228
20333.133−0.1942.939€242
20343.1330.0003.133€258

Default value 2.31 t CO2e/t: CN 7304 51

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20262.541−1.5221.019€84
20272.772−1.4831.289€106
20283.003−1.2551.748€144
20293.003−1.0801.923€158
20303.003−0.7182.285€188
20313.003−0.5442.459€202
20323.003−0.3692.634€217
20333.003−0.1952.808€231
20343.0030.0003.003€247

Default value 2.31 t CO2e/t: CN 7304 59

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20262.541−1.5221.019€84
20272.772−1.4831.289€106
20283.003−1.2551.748€144
20293.003−1.0801.923€158
20303.003−0.7182.285€188
20313.003−0.5442.459€202
20323.003−0.3692.634€217
20333.003−0.1952.808€231
20343.0030.0003.003€247
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.

Other products from Serbia

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  • CN 7214 Bars and rods, of iron or non-alloy steel, not further...
  • CN 7215 Bars and rods, of iron or non-alloy steel, cold-formed or...
  • CN 7216 Angles, shapes and sections of iron or non-alloy steel...
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  • CN 7221 Bars and rods of stainless steel, hot-rolled, in...
  • CN 7222 Bars and rods of stainless steel, only hot-rolled, only...
  • CN 7223 Wire of stainless steel, in coils (excl. bars and rods)
  • CN 7224 Steel, alloy, other than stainless, in ingots or other...
  • CN 7225 Flat-rolled products of silicon-electrical steel, of a...
  • CN 7226 Flat-rolled products of silicon-electrical steel, of a...
  • CN 7227 Bars and rods of alloy steel other than stainless...
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  • CN 7229 Wire of alloy steel other than stainless, in coils (excl....
  • CN 7301 Sheet piling of iron or steel, whether or not drilled...
  • CN 7302 Railway or tramway track construction material of iron or...
  • CN 7303 Tubes, pipes and hollow profiles, of cast iron
  • CN 7305 Tubes and pipes, having circular cross-sections and an...
  • CN 7306 Line pipe of a kind used for oil or gas pipelines, welded...
  • CN 7307 Tube or pipe fittings of non-malleable cast iron
  • CN 7308 Structures and parts of structures "e.g., bridges and...
  • CN 7309 Reservoirs, tanks, vats and similar containers, of iron or...
  • CN 7310 Tanks, casks, drums, cans, boxes and similar containers, of...
  • CN 7311 Containers of iron or steel, for compressed or liquefied...
  • CN 7318 Coach screws of iron or steel
  • CN 7326 Grinding balls and similar articles for mills, of iron or...

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). 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.