On 31 July 2026 the Commission published Implementing Regulation (EU) 2026/1740, which replaces Annex I and Annex IV of Regulation (EU) 2025/2621 in their entirety. It entered into force on 3 August, but the part that matters is that it applies from 1 January 2026 — retroactively, to the whole definitive period so far.
This is a correction, not a new methodology. The Commission consolidated the original annexes under time pressure to make them apply from January, and a set of transcription errors went in with them. Most values are untouched. But if you filed or priced contracts off a handful of specific figures, they have moved.
Taiwanese stainless steel falls by about 45%
The largest change for importers. The country-specific values for Taiwan across 27 codes in CN 7218 to 7223 — stainless ingots, semi-finished products, flat-rolled products, bars, rods and wire — were transcription errors and have been withdrawn. Those goods now take the value from the Other countries and territories table instead, which is materially lower: 8,67 tCO2e per tonne becomes roughly 4,94, a drop of about 45% (the range across the affected codes is 42% to 52%). Anyone who applied the published Taiwan figure during 2026 has been overstating their embedded emissions.
Eight omitted country values are restored
Values that were accidentally dropped during consolidation are back. Because a missing value falls through to the Other countries table, and that fallback was higher than or equal to the real figure in every one of these cases, each of these was overstated until now:
- Albania and Zimbabwe — ferro-chromium (7202 41)
- Gabon and Liberia — hydrogen (2804 10 00)
- Guatemala and New Caledonia — ferro-nickel (7202 60 00)
- Zambia and Zimbabwe — ferro-manganese (7202 11)
Two of those countries — Liberia and New Caledonia — had no table at all before and now do, taking the country count from 120 to 122.
White and grey cement are now separate goods
White and grey cement always carried different default values, but shared a CN code. The correction splits them onto 10-digit TARIC codes: 2523 10 00 becomes 2523 10 00 10 (white clinker) and 2523 10 00 90 (other clinker, including grey), with the same split applied to 2523 90 00 for hydraulic cements. Separately, CN 2507 00 80 is replaced by TARIC 2507 00 80 80, because after Regulation (EU) 2025/2083 only calcined kaolinic clay remains in CBAM scope. If you import cement, the code you declare now determines which value applies.
The mark-up columns are gone — replaced by a formula
The annexes used to carry pre-calculated columns for 2026, 2027 and 2028. Rounding those figures introduced inconsistencies, so they have been deleted. The mark-up is now stated as a rule and applied to the total emissions value:
- Cement, iron and steel, aluminium and hydrogen — 10% in 2026, 20% in 2027, 30% from 2028
- Fertilisers — a flat 1% in 2026 and onwards
Worth being precise about the fertiliser figure, because it is easy to misread: it is a flat 1% that does not escalate. A 2,76 value carries 2,7876 in 2026, 2027 and 2028 alike. The direct and indirect columns are now explicitly for information only — the certificate calculation runs off total emissions.
Also corrected
- Production routes — 361 route indicators added or fixed, including two new cement routes for grey and white clinker. These determine which CBAM benchmark applies, so they feed straight into the free allocation adjustment.
- Tunisia — four aluminium codes (7615 10 10, 7615 10 30, 7615 10 80, 7615 20 00) were wrong and have been removed. Angola — iron ore (2601 12 00) corrected.
- Country names — nine renamed to match the EU trade nomenclature, so Russia is now Russian Federation, South Korea is Korea, Republic of, and so on.
- Rounding — most values are now stated to three decimals, so a figure like 2,297829 reads as 2,298. Cosmetic, but it means your numbers should match the annex exactly.
What this site now serves
Every value here has been reloaded from the corrected Annex I as published in the Official Journal — 12 540 values across 122 countries. The country and product pages, the calculator, and the export file all reflect the corrected figures. If you relied on a Taiwanese stainless steel or cement number earlier in 2026, it is worth re-checking what you filed.