Default values and benchmarks definitive period

12 februari 2026

The European Commission has published the CBAM default values and benchmarks for the definitive period as downloadable Excel files.

The European Commission has updated its official CBAM Legislation and Guidance page with highly anticipated resources for the definitive phase. Most notably, the Commission has released the official Default Values and Benchmarks for the Definitive Period in accessible Excel formats.

You can access the official guidance and download the files here: CBAM Legislation and Guidance - Default Values and Benchmarks

The Definitive Default Values

If you are unable to obtain verified actual emissions data from your suppliers, you will be required to use default values to calculate your CBAM certificate obligations.

  • The Legal Text: The legally binding values are set out in Commission Implementing Regulation (EU) 2025/2621 (published December 31, 2025).

  • The Resource: As of February 13, 2026, the Commission has made these default values available in a downloadable Excel format for information and calculation purposes.

The Definitive Benchmarks

Benchmarks are used to calculate the free allocation adjustment—essentially determining the gap between what EU producers receive for free under the EU ETS and what importers must cover with CBAM certificates.

  • The Legal Text: The binding benchmarks are established in Commission Implementing Regulation (EU) 2025/2620 (published December 22, 2025).

  • The Resource: As of February 13, 2026, these benchmarks are also available to download in Excel format.

Other Resources Available on the Page

In addition to the definitive values, the Commission's page serves as a central hub for all legislative texts and practical tools, including:

  • CBAM Self-Assessment Tool: An Excel-based tool to help importers quickly overview their reporting requirements.

  • Guidance Documents: Comprehensive guides tailored for EU importers and non-EU installation operators (available in multiple languages).

  • Communication Templates: Standardized Excel templates and examples designed to help economic operators transmit their sector-specific data correctly.