紧固件与钢结构碳关税（CBAM）成本计算器Fastener & steel structure CBAM cost calculator

中国原产 · CN 7318 / 7326 / 7308 · 默认值对比实际数据 · 数据：实施条例 (EU) 2025/2621 附件 I 中国表（经 (EU) 2026/1740 替换）、实施条例 (EU) 2025/2620 附件第 5.3 点、欧委会 2026 年第三季度证书价 €82.32Origin: China · CN 7318 / 7326 / 7308 · default values vs actual data · Data: Implementing Regulation (EU) 2025/2621 Annex I, China table (as replaced by (EU) 2026/1740); Implementing Regulation (EU) 2025/2620 Annex point 5.3; Commission Q3 2026 certificate price €82.32

输入InputsA

不填就不估算实际值（任何编码、任何钢材来源都一样）。实际路径要同时填：本项、「高级参数」里的每吨耗钢和钢材前体 SEFA。下方标「示例 illustrative」的按钮用的是欧委会指引里的虚构示例装置或我们的假设，只看量级，非真实产品数据。If empty, no actual-data estimate is made (for any code or steel source). The actual path needs this field plus steel use and precursor SEFA under Advanced. Buttons marked "Illustrative" below use a fictitious Commission worked-example installation or our own assumptions: order of magnitude only, not real product data.
默认 82.32：欧委会「Price of CBAM certificates」页公布的 2026 年第三季度价格（2026-10-05 公布，依据实施条例 (EU) 2025/2548），适用于 2026 年第三季度进口的货。第四季度价格 2027-01-04 公布；2027 年起改为每周价格，可自行修改。Default 82.32: Q3 2026 price on the Commission's "Price of CBAM certificates" page (published 5 Oct 2026, under Implementing Regulation (EU) 2025/2548); it applies to goods imported in Q3 2026. Q4 is due 4 Jan 2027; prices become weekly from 2027. You can change it.
高级参数（实际数据路径）Advanced (actual-data path)
实际路径必填（投料 ÷ 成品）Required for the actual path (input ÷ output)
由钢厂提供、经核查；填未乘 CBAM 系数的初步值（口径同欧委会指引 5d 表 4-11、4-14）。实际路径必填，本工具不再用代理值补缺。Verified value from your mill, entered as the preliminary value before the CBAM factor (as in Commission Guidance 5d tables 4-11 and 4-14). Required for the actual path; no proxy value is used.
只在实际数据路径扣减，需要付款证据与独立认证。默认 0。Deducted on the actual-data path only; needs payment evidence and independent certification. Default 0.

结果：欧盟买家每年要买的证书费用Result: what your EU buyer pays for certificatesB

按欧盟默认值Using EU default values
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按实际数据（估算）Using actual data (estimate)
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差额（每年）Difference per year
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每吨差额Difference per tonne
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要按实际数据申报，你需要准备这些To use actual data, you need

    校验：用公开例子核对计算（标「示例 illustrative」的非真实产品数据）Check against published examples (buttons marked "Illustrative" are not real product data)C

    完整算例：只用欧盟官方默认值，可逐步复核Worked example: EU official default values only, checkable step by stepW

    CN 7318 15 82（非不锈钢外六角螺栓，抗拉 <800 MPa），中国原产，2026 年第三季度进口 100 吨，无实际数据CN 7318 15 82 (non-stainless hexagon bolts, <800 MPa), origin China, 100 t imported in Q3 2026, no actual data
    ① 中国默认值（直接排放）；间接排放为 N/A，总排放＝直接① China default value (direct); indirect is N/A, so total = direct6.375 tCO₂e/t实施条例 (EU) 2025/2621 附件 I「China」表 CN 7318 15 行（附件 I 由实施条例 (EU) 2026/1740 第 1(1) 条及其附件 I 替换），路线 (C)Implementing Regulation (EU) 2025/2621 Annex I, table "China", row CN 7318 15 (Annex I as replaced by Implementing Regulation (EU) 2026/1740, Art. 1(1) and its Annex I), route (C)
    ② 加价：2026 年钢铁 10%② Mark-up: iron and steel, 10% in 20266.375 × 1.10 = 7.0125同上附件 I 引言：「total emissions」列按 2026 年 10%、2027 年 20%、2028 年起 30% 加价Same Annex I, introductory text: the "total emissions" column is increased by 10% (2026), 20% (2027), 30% (2028 onwards)
    ③ 隐含排放 ＝ 吨数 × ②③ Embedded emissions = tonnes × ②100 × 7.0125 = 701.25 tCO₂e算术Arithmetic
    ④ CBAM 基准 BM（B 列，默认值路径），路线 (C)④ CBAM benchmark BM (column B, default path), route (C)1.364 tCO₂e/t实施条例 (EU) 2025/2620 附件第 5.3 点表 CN 7318 15 82 行 B 列 (C)；按附件第 5.1 点，路线取 ① 中国表标注的 (C)。欧委会基准 Excel（2026-02-13 页面版）同值Implementing Regulation (EU) 2025/2620 Annex point 5.3, row CN 7318 15 82, column B (C); route (C) from the China table in ① per Annex point 5.1. Same value in the Commission benchmark Excel (page dated 13 Feb 2026)
    ⑤ CBAM 系数（2026）⑤ CBAM factor (2026)0.975指令 2003/87/EC 第 10a(1a) 条（由指令 (EU) 2023/959 第 1 条插入）：2026 年 97.5%、2027 年 95%Directive 2003/87/EC Art. 10a(1a) (inserted by Directive (EU) 2023/959, Art. 1): 97.5% in 2026, 95% in 2027
    ⑥ 跨部门修正系数 CSCF（2026）⑥ Cross-sectoral correction factor CSCF (2026)1.000委员会实施决定 (EU) 2026/1862 第 1 条：2026–2030 每年 100%Commission Implementing Decision (EU) 2026/1862, Art. 1: 100% for each year 2026–2030
    ⑦ 单位免费配额 SEFA ＝ ⑤ × ⑥ × ④⑦ SEFA = ⑤ × ⑥ × ④0.975 × 1.000 × 1.364 = 1.32992025/2620 附件第 4 点（式 6，默认值路径）2025/2620 Annex point 4 (Equation 6, default values)
    ⑧ 免费配额调整 FAA ＝ ⑦ × 吨数⑧ Free allocation adjustment FAA = ⑦ × tonnes1.3299 × 100 = 132.992025/2620 附件第 2 点（式 1）；条例 (EU) 2023/956 第 31 条2025/2620 Annex point 2 (Equation 1); Regulation (EU) 2023/956 Art. 31
    ⑨ 应缴证书数 ＝ ③ − ⑧⑨ Certificates to surrender = ③ − ⑧701.25 − 132.99 = 568.26条例 (EU) 2023/956 第 22(1) 条、第 31 条（第 22(1) 条经条例 (EU) 2025/2083 修订）Regulation (EU) 2023/956 Art. 22(1) and Art. 31 (Art. 22(1) as amended by Regulation (EU) 2025/2083)
    ⑩ 证书价格（2026 Q3 进口适用）⑩ Certificate price (applies to Q3 2026 imports)€82.32欧委会「Price of CBAM certificates」页，Q3 2026 行，2026-10-05 公布Commission "Price of CBAM certificates" page, row Q3 2026, published 5 Oct 2026
    ⑪ 成本 ＝ ⑨ × ⑩⑪ Cost = ⑨ × ⑩568.26 × 82.32 = €46,779.16每吨 €467.79。点上方「载入完整算例」，计算器会算出同样结果€467.79 per tonne. Press "Load the worked example" above and the calculator gives the same result

    本算例没有用任何示例装置或代理值。未计入：50 吨单一质量门槛豁免（2023/956 附件 VII）、证书取整、原产国已付碳价。2026 年按生产年份适用的基准与系数，这里假设生产年份＝2026。No example installation or proxy value is used. Not included: the 50-tonne single mass-based threshold (2023/956 Annex VII), rounding of certificates, carbon price paid at origin. Production year is assumed to be 2026 for the benchmark and factors.

    英国 CBAM 2027（HMRC 默认值，只算排放量）UK CBAM 2027 (HMRC default values, emissions only)UK

    英国官方税率尚未公布（第一季度 2027 税率将在 2026 年底前公布），填了才算英镑，按你的假设算。No official UK rate yet (the Q1 2027 rate is due before the end of 2026). £ is only computed from your own figure.

    英国 CBAM 2027-01-01 开征，7318、7308、7326 都在范围内。2027–2028 年每个编码只有一个默认值，不分原产国（已含 10% 加价）；2029 年起改为分国别默认值。第一个申报期 2027 全年，申报和缴款截止 2028-05-31。默认值取自 HMRC 2026-10-16 公布的《Iron and steel default values》，与尚未生效的《Default Values Force of Law Notice（草案）》一致。未扣碳价减免；归类请报关行确认。UK CBAM starts on 1 Jan 2027; 7318, 7308 and 7326 are in scope. For 2027–2028 each code has one default value regardless of origin (10% mark-up included); country-specific values are planned from 2029. First accounting period is calendar 2027; return and payment due 31 May 2028. Values from HMRC "Iron and steel default values" (published 16 Oct 2026), matching the draft Default Values Force of Law Notice. Carbon Price Relief not deducted; confirm classification with your broker. GOV.UK · 开放政府许可 v3.0Open Government Licence v3.0

    数字出处（2026-11-11 逐项在 eur-lex.europa.eu / taxation-customs.ec.europa.eu 核对）Where the numbers come from (each checked on eur-lex.europa.eu / taxation-customs.ec.europa.eu on 11 Nov 2026)D

    1. 官方Official 中国默认值（直接排放；钢铁间接排放为 N/A）：7318 碳钢各子目 2.738；7318 12 10、7318 14 10（不锈钢）7.005；7318 15 全部 6.375；7318 16 全部 5.045；7318 22 00 4.555；7326 全部 3.076；7308（只在 4 位给值）6.035。出处：实施条例 (EU) 2025/2621 附件 I「China」表，附件 I 已由实施条例 (EU) 2026/1740（2026-07-20 通过，OJ 2026-07-31）第 1(1) 条及其附件 I 整体替换。欧委会默认值 Excel 第 2 版（Version History 记 2026-08-06，下载页标 2026-08-10，仅供参考）与之一致。China default values (direct; indirect is N/A for iron and steel): 7318 carbon-steel subheadings 2.738; 7318 12 10 and 7318 14 10 (stainless) 7.005; all 7318 15 6.375; all 7318 16 5.045; 7318 22 00 4.555; all 7326 3.076; 7308 (4-digit only) 6.035. Source: Implementing Regulation (EU) 2025/2621 Annex I, table "China", as replaced in full by Implementing Regulation (EU) 2026/1740 (adopted 20 Jul 2026, OJ 31 Jul 2026), Art. 1(1) and its Annex I. The Commission default-value Excel v2 (Version History 6 Aug 2026, download page dated 10 Aug 2026; informative only) matches. 2026/1740 · 2025/2621
    2. 官方Official 默认值加价：钢铁 2026 年 10%、2027 年 20%、2028 年起 30%，加在「total emissions」列上。出处：2026/1740 附件 I（即替换后的 2025/2621 附件 I）引言第 1–2 段。Default-value mark-up for iron and steel: 10% in 2026, 20% in 2027, 30% from 2028, applied to the "total emissions" column. Source: introductory text of Annex I in 2026/1740 (the replaced Annex I of 2025/2621), paragraphs 1–2.
    3. 官方Official CBAM 基准值：A 列＝实际数据路径的本工序基准 BMg*；B 列＝默认值路径基准 BMg；(C) 高炉-转炉碳钢、(D) DRI-电炉、(E) 废钢-电炉；(1)＝生产年 2026–27、(2)＝2028–30。7318 碳钢 A 0.038 / B (C) 1.364、(D) 0.475、(E) 0.066；7318 不锈钢 A 0.038 / B (1) 1.154、(2) 1.116；7326 11、7326 19、7326 90 92/94/96：A 0.303 / B (C) 1.629；7326 20 00：A 0.071 / B (C) 1.397；7326 90 30–60：同 7318 碳钢；7326 90 98 与 7308 全部子目：A 0.112 / B (C) 1.491、(D) 0.567、(E) 0.141。出处：实施条例 (EU) 2025/2620 附件第 5.3 点表（OJ 2025-12-22）；选路线规则见附件第 5.1 点。欧委会基准 Excel（文件名 20260206，下载页标 2026-02-13，仅供参考）同值。CBAM benchmarks: column A = own-process benchmark BMg* (actual data); column B = default-path benchmark BMg; (C) BF/BOF carbon steel, (D) DRI/EAF, (E) scrap/EAF; (1) = production years 2026–27, (2) = 2028–30. 7318 carbon steel A 0.038 / B (C) 1.364, (D) 0.475, (E) 0.066; 7318 stainless A 0.038 / B (1) 1.154, (2) 1.116; 7326 11, 7326 19, 7326 90 92/94/96: A 0.303 / B (C) 1.629; 7326 20 00: A 0.071 / B (C) 1.397; 7326 90 30–60: as 7318 carbon steel; 7326 90 98 and all 7308: A 0.112 / B (C) 1.491, (D) 0.567, (E) 0.141. Source: Implementing Regulation (EU) 2025/2620, Annex point 5.3 table (OJ 22 Dec 2025); route selection per Annex point 5.1. The Commission benchmark Excel (file name 20260206, download page dated 13 Feb 2026; informative only) matches. 2025/2620
    4. 官方Official 默认值路径选基准：碳钢按中国表标注的路线 (C)（2025/2620 附件第 5.1 点）；不锈钢 8 位码在 5.3 点表里没有路线、只有 (1)/(2)，按 2026/1740 附件 I 引言末段，基准与路线无关，取 (1)。Benchmark selection on the default path: carbon steel follows route (C) shown in the China table (2025/2620 Annex point 5.1); stainless 8-digit codes have no route in the point 5.3 table, only (1)/(2), so per the last paragraph of the 2026/1740 Annex I introduction the benchmark is route-independent and (1) is used.
    5. 官方Official CBAM 系数：2026 年 0.975、2027 年 0.950（2028 年 0.90 … 2034 年起不再适用）。出处：指令 2003/87/EC 第 10a(1a) 条，由指令 (EU) 2023/959 第 1 条插入；2025/2620 附件第 3.1、4 点引用此系数。CBAM factor: 0.975 (2026), 0.950 (2027) (0.90 in 2028 … none from 2034). Source: Directive 2003/87/EC Art. 10a(1a), inserted by Directive (EU) 2023/959 Art. 1; referred to in 2025/2620 Annex points 3.1 and 4. 2023/959
    6. 官方Official 跨部门修正系数 CSCF：2026–2030 每年 1.00（100%）。出处：委员会实施决定 (EU) 2026/1862（2026-07-23）第 1 条。公式里乘 1，不改变结果。Cross-sectoral correction factor CSCF: 1.00 (100%) each year 2026–2030. Source: Commission Implementing Decision (EU) 2026/1862 (23 Jul 2026), Art. 1. It multiplies by 1 and does not change results. 2026/1862
    7. 官方Official 公式：默认值路径 SEFA ＝ CBAM 系数 × CSCF × B 列基准（2025/2620 附件第 4 点式 6）；实际路径 SEFA ＝ CBAM 系数 × CSCF × A 列基准 ＋ Σ 耗钢 × 前体 SEFA（附件第 3.1、3.3 点式 2、4）；免费配额调整 ＝ SEFA × 吨数（附件第 2 点式 1）；应缴证书 ＝ 隐含排放 − 免费配额调整（条例 2023/956 第 22(1)、31 条）。Formulas: default-path SEFA = CBAM factor × CSCF × column-B benchmark (2025/2620 Annex point 4, Eq. 6); actual-path SEFA = CBAM factor × CSCF × column-A benchmark + Σ steel use × precursor SEFA (Annex points 3.1 and 3.3, Eq. 2 and 4); free allocation adjustment = SEFA × tonnes (Annex point 2, Eq. 1); certificates = embedded emissions − free allocation adjustment (Regulation 2023/956 Art. 22(1) and 31).
    8. 官方Official 证书价格：2026 年第一季度 €75.36（2026-04-07 公布）、第二季度 €75.28（2026-07-06）、第三季度 €82.32（2026-10-05）；第四季度 2027-01-04 公布。每个季度价适用于该季度进口的货。出处：欧委会「Price of CBAM certificates」页（方法见实施条例 (EU) 2025/2548）。Certificate price: Q1 2026 €75.36 (published 7 Apr 2026), Q2 €75.28 (6 Jul 2026), Q3 €82.32 (5 Oct 2026); Q4 due 4 Jan 2027. Each quarterly price applies to goods imported in that quarter. Source: Commission "Price of CBAM certificates" page (methodology: Implementing Regulation (EU) 2025/2548). price-cbam-certificates
    9. 示例Illustrative 示例 illustrative，非真实产品数据：钢材前体 1.567/1.783 tCO₂/t、耗钢 1.176/1.220、本厂天然气 0.196、前体 SEFA 1.242/0.919、合计 2.039/2.371。出处：欧委会《Guidance No. 5d 钢铁行业指引》（2026-08-14 版）示例装置 3，表 4-12 至 4-14。这是指引里的教学用示例装置，只在标「示例」的按钮里使用，计算器不再自动套用。Illustrative, not real product data: precursor 1.567/1.783 tCO₂/t, steel use 1.176/1.220, own natural gas 0.196, precursor SEFA 1.242/0.919, totals 2.039/2.371. Source: Commission Guidance No. 5d (iron and steel, 14 Aug 2026), example installation 3, tables 4-12 to 4-14. A teaching example used only by the "Illustrative" buttons; the calculator no longer fills it in automatically.
    10. 示例Illustrative 示例 illustrative「7308 教学示例」：钢材前体 1.567 和前体 SEFA 1.242 取自指引 5d 的碳钢棒材示例；耗钢 1.05、本厂燃料 0.05 tCO₂/t 是我们的假设。只看量级，非真实产品数据。Illustrative "7308 teaching example": precursor 1.567 and precursor SEFA 1.242 are the carbon-steel bar example in Guidance 5d; steel use 1.05 and own fuel 0.05 tCO₂/t are our assumptions. Order of magnitude only, not real product data.
    11. 第三方Third party EFDA 例 4/5（€471.03 / €337.61）：欧洲紧固件分销商协会《CBAM cost calculation in 2026》（2026-03），第三方材料，只用来核对算法；EFDA 用的是旧版附件 I 里四舍五入后的加价值（7.013、5.550），所以差 €0.04。EFDA examples 4/5 (€471.03 / €337.61): European Fastener Distributors Association, "CBAM cost calculation in 2026" (Mar 2026); third-party, used only to cross-check the method. EFDA used the rounded marked-up values of the original Annex I (7.013, 5.550), hence the €0.04 difference.
    12. 待核To verify 待核：基准 (1)/(2) 和 CBAM 系数按「生产年份」适用（2025/2620 附件第 3.1、4 点的 y），本工具用你选的进口年份近似。To verify: benchmarks (1)/(2) and the CBAM factor apply by production year (y in 2025/2620 Annex points 3.1 and 4); this tool approximates it with the import year you select.

    本计算器只做估算，不构成法律、税务或核查意见。默认值路径按 2025/2620 附件第 5.1 点对不锈钢、碳钢分别取 B 列基准；实际数据只有经欧盟认可的核查机构核查后才能被买家采用。2026 年前生产的库存、50 吨豁免等特殊情况未纳入；原产国碳价只按你在高级参数里填的金额直接扣减，能否扣减以核查和主管机关认定为准。我们不是欧盟官方机构，也不是认可核查机构。This calculator gives estimates only and is not legal, tax or verification advice. Actual data can be used by your buyer only after verification by an EU-accredited verifier. Pre-2026 stock and the 50-tonne exemption are not modelled; a carbon price paid at origin is simply subtracted as entered under Advanced, and whether it counts is for verification and the competent authority. We are not an EU body and not an accredited verifier.

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