Skip to content
For general information only. Not legal or tax advice. Content is grounded in primary law and official CBAM guidance; legal content is verified by a person.
Lakshmikumaran and Sridharan attorneysNavigating CBAM

Methodology

CBAM benchmarks reference

The EU Commission publishes benchmarks used in the CBAM definitive regime. The current reference dataset is dated 06 February 2026 and is organised by sector and product line.

How benchmarks are used

Benchmarks act as a reference point against which embedded emissions are compared in the definitive regime. They feed the free-allowance phase-out logic and the certificate calculation in the cases set out by the regulation.

Searchable benchmarks

All CN codes covered by the Commission benchmarks dataset, with Column A and Column B values and production route indicators.

Loading benchmarks dataset...

Related references

Discuss this topic with our international trade and customs practice: write to ankur.sharma@lakshmisri.com.