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

Default values explorer

The EU Commission publishes default values for embedded emissions that may be used during the CBAM transitional period when verified actual data is not available. The values are released as a spreadsheet, organised by CN code and sector.

Sector index

Values are published by CN sub-good. The sector pages explain how the values are used in each case.

Searchable table

Filter the full Annex I default values by country of origin, sector, CN code, or product description. Values are parsed from the official EU Commission spreadsheet (v 2026-02-04).

Loading default values dataset...

Source data

The numeric values in this explorer are parsed directly from the EU Commission spreadsheet (DVs_as_adopted_v20260204_.xlsx), not from OCR markdown. The same parsed dataset feeds the embedded emissions calculator and other tools that surface default values.

Values are indicative for transitional reporting. The official source remains the EU Commission publication.

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