CBAM actual emissions vs default values for fasteners

Updated 2026-11-10 · Data: default values v2 (6 Aug 2026) · benchmarks (6 Feb 2026) · certificate prices to Q3 2026

Default values carry a mark-up; verified actual data does not, and its deduction is based on the steel you actually use. For the same CN code the two paths can differ by an order of magnitude.

Key points

7318 15 82, Q3 2026: €467.79/t on default values; €47.57/t on the Commission example plant's actual data.
Actual data must be verified by an accredited CBAM verifier; otherwise default values apply.
EAF steel only pays off on the actual-data path; the default path still deducts (C).
The example plant is fictitious and illustrates the method only.

1. One CN code, two paths

	Default path	Actual path (Commission example 3)
Embedded emissions per t	6.375 × 1.10 = 7.0125	2.039 (example plant, table 4-13)
Deduction (SEFA × 0.975)	1.364 × 0.975 = 1.3299	(0.038 + 1.176 × 1.242) × 0.975 = 1.4611
Certificates per t	5.6826	0.5779
× Q3 price €82.32	€467.79	€47.57

Example 3 is actually CN 7318 12 90 (carbon-steel wood screws). It shares the 0.038 column-A benchmark and the method with 7318 15 82, so we use it for comparison. The plant is fictitious.

2. Where the gap comes from

Mark-up: default values reflect the exporting country's average intensity plus 10% (20% in 2027, 30% from 2028). The Commission Q&A says the marked-up values are set so emissions are not underestimated, so actual values should in most cases be more advantageous.
Different deduction: the default path deducts the whole-chain column-B benchmark; the actual path deducts the column-A process benchmark plus steel use × the precursor's SEFA.
Steel dominates: in the Commission example the steel precursor is about 90% of the bolt's emissions (1.843 ÷ 2.039).

3. EAF steel only helps on actual data

Assume scrap-EAF wire rod with steel emissions of 0.5 or 1.0 tCO₂/t (assumed range), steel use 1.176, own processing ignored, precursor SEFA estimated at 0.066 (column B (E), the calculator's estimate):

Steel emissions (assumed)	Embedded per t	Certificates per t	Cost per t (€82.32)
0.5	0.588	0.4753	€39.12
1.0	1.176	1.0633	€87.53

Without verified data the same EAF supplier is back at €467.79/t on default values. The real precursor SEFA comes from the mill's verified report; the table shows orders of magnitude only.

4. What the actual path needs

Own-plant and purchased-steel emissions in the Commission operator template (iron and steel: direct emissions only).
Mill (precursor) actual emissions and SEFA; where missing, marked-up default values.
Verification by an accredited verifier. The Commission's state of play of 9 Nov 2026 shows 7 of 24 participating national accreditation bodies have agreed and are accepting applications from third-country verifiers – capacity is tight.
Verified data handed to the EU importer for the declaration.

5. Is it worth it?

Saving per tonne × EU tonnage per year, against verification and data costs. On the example figures the gap for 7318 15 82 is about €420.22 per tonne – €42,022 on 100 tonnes. Your own figure needs your own steel data.