What the July 2026 correction changed in the CBAM default values

Decreases

Increases

None. Of the 1 value that moved, not one is higher in the corrected annex than in the original. Withdrawn and restored values are not increases; they are the removed and added rows in the table below.

“rounded” means the corrected annex prints the same figure to three decimals (2,297829 becomes 2,298); the value itself did not move.

What changed on 31 July 2026?

Commission Implementing Regulation (EU) 2026/1740 replaced Annexes I and IV of Regulation (EU) 2025/2621 in full and applies retroactively from 1 January 2026. It corrected transcription errors, restored countries that had been omitted, and split white and grey cement onto 10-digit TARIC codes.

How was this comparison made?

The original 'default values as adopted' workbook of 4 February 2026 was matched row by row against the corrected annex loaded on this site, by country, CN code and production route. Rows re-coded onto a 10-digit TARIC code were matched to the 8-digit code they came from, and rows whose production route was added or fixed were matched by description within the same CN heading. Only the total embedded emissions value is compared.

Why do most changed rows say 'rounded'?

The original annex printed values to as many as six decimals; the correction states every figure to three, because rounding the old per-year columns had introduced inconsistencies. 628 of the 629 changed rows are that restatement, where the value itself did not move — 2,297829 became 2,298. They are counted as changes because the figure a declaration has to match is now written differently.

A row says 'removed'. Which value applies now?

Removed means the corrected annex no longer states a country-specific value for that good: the field shows a dash. Under the annex's own rule a listed country whose field is blank takes the figure from the 'Other countries and territories' table for the same CN code. That replacement figure can be lower or higher than the withdrawn one, so read it off rather than assuming a direction: for Taiwan's 27 stainless steel codes it is lower, about 8,67 falling to 4,94, whereas for the values this correction restored the fallback that had been applying was higher than or equal to the real figure in every case. The exception is where the code itself was replaced rather than the value withdrawn — see the Tunisia aluminium rows below — so check whether the same goods appear under a new code before assuming the fallback applies.

Why do Tunisia's aluminium rows appear four times as removed and four times as added?

They are one re-coding, not eight events, and the values did not move. Tunisia's four articles-of-aluminium rows sat under CN 7615 in the original annex and sit under CN 7616 in the corrected one, carrying the same figures in the same order (1,44 / 1,44 / 0,76 / 1,44). Heading 7615 appears for Tunisia alone in the original workbook and for no country at all in the corrected annex, and the 'Other countries and territories' table carries no 7615 row in either edition but the same four 7616 codes in both. The comparison pairs rows within a CN heading and deliberately will not pair across headings, because sub-headings like 'Cast' and 'Other' recur throughout the nomenclature and matching on them would invent changes that never happened. So the eight rows are listed separately and explained here rather than guessed at.

Does a changed value affect imports I have already declared?

The correction applies from 1 January 2026, so the corrected value is the one that counts for every 2026 import when the annual declaration is made in 2027. Confirm against the official regulation before filing; this page is informational, not legal advice.