Insights / CBAM
CBAM Default Values and the Carbon Price Paid Abroad
If we declare embedded emissions with default values, can we deduct the carbon price our supplier paid?
Only through default carbon prices. Where default values are used, the deduction for a carbon price paid in the country of origin follows the default carbon prices route of Article 9(4) of Regulation (EU) 2023/956. Deducting the carbon price actually paid requires declared actual emissions and evidence of the payment (Article 9(1) and (2)).
What the act says
- Article 9(1) and (2): Deduction of the carbon price effectively paid, on actual embedded emissions, with evidence.
- Article 9(4): Default carbon prices set by the Commission, the route that goes with default values.
What to do
- If a supplier pays a carbon price, ask for verified actual emissions data as well as proof of payment.
Sources
- Regulation (EU) 2023/956 (CBAM), consolidated text (CELEX 32023R0956)
- Regulation (EU) 2025/2083 amending the CBAM Regulation (CELEX 32025R2083)
Last checked against the act text on 2026-10-20. For information only, not legal advice.