CBAM 7326: China default values and cost per tonne
Every China 7326 subheading has the same default value, 3.076 tCO₂/t, but the benchmark comes in four levels, so the cost per tonne differs.
Key points
- China 7326 default value 3.076; 3.384 including the 2026 mark-up.
- Column B: forged/stamped/sintered 1.629, wire articles 1.397, ladders/pallets/guttering 1.364, other 1.491.
- About €147.79–€169.06 per tonne at the Q3 2026 price.
- EU imports of 7326 from China, Jan–Aug 2026: 736,551 t, 61% of extra-EU volume (Eurostat).
1. By subheading
| CN code | Product | China default | Column B | Column A | 2026 certificates per t | Q1 €75.36 | Q3 €82.32 | 2027 est.* |
|---|---|---|---|---|---|---|---|---|
| 7326 11 00, 19 10, 19 90, 90 92, 90 94, 90 96 | Grinding balls, open/closed-die forged, stamped and sintered articles | 3.076 | 1.629 (C) | 0.303 | 1.7953 | €135.30 | €147.79 | €176.47 |
| 7326 20 00 | Articles of iron or steel wire | 3.076 | 1.397 (C) | 0.071 | 2.0215 | €152.34 | €166.41 | €194.61 |
| 7326 90 30, 40, 50, 60 | Ladders, pallets, cable reels, building hooks and guttering | 3.076 | 1.364 (C) | 0.038 | 2.0537 | €154.77 | €169.06 | €197.19 |
| 7326 90 98 | Other articles of iron or steel, n.e.s. | 3.076 | 1.491 (C) | 0.112 | 1.9299 | €145.44 | €158.87 | €187.26 |
Same method as 7318: certificates per tonne = 3.076 × 1.10 − column B × 0.975 × CSCF 1.0. *2027 uses a 20% mark-up and 0.950 factor at an assumed €82.32. Column A is only used on actual data.
2. Example: 7326 90 60 building hooks and guttering
- 3.076 × 1.10 = 3.3836
- 1.364 × 0.975 = 1.3299
- 2.0537 certificates × €82.32 = €169.06 per tonne
Cross-check: China's Ministry of Commerce CBAM Q&A (issue 1) works a 7326 access-panel example the same way and gets €154.63/t at the Q2 price of €75.28 (rounding to 3.384); unrounded we get €154.60.
3. What is different about 7326
- High value, lower carbon share: Eurostat shows China 7326 imports of about €2,303.0m for 736,551 t in Jan–Aug 2026, roughly €3,127 per tonne on average.
- Check the classification first: the same steel part under 7326, 7308 or a chapter 84/85 machine-part code gives completely different CBAM results (chapters 84 and 85 are currently outside CBAM).
- No Commission example plant: actual data for 7326 needs your own steel and process data; our calculator does not estimate without it.
Official sources
- European Commission – CBAM default values, v2 Excel (6 Aug 2026, correcting Implementing Regulation (EU) 2025/2621 via 2026/1740)
- European Commission – CBAM benchmarks Excel (Implementing Regulation (EU) 2025/2620, Annex point 5)
- European Commission – Guidance No. 4: free allocation adjustment (14 Aug 2026; CBAM factor Table 2-1, section 2.2.1.2)
- European Commission – Price of CBAM certificates
- Eurostat Comext – EU trade by CN8 (dataset DS-045409, updated 16 Oct 2026)
- 中华人民共和国商务部 – 欧盟CBAM知识问答（第一期）
Related guides
- CBAM default values for CN 7318 fasteners from China, and the 2026 cost per tonne
- CBAM actual emissions vs default values for fasteners
- CBAM certificate price 2026: the official quarterly prices and how to use them
- CBAM for steel structures (CN 7308): how the cost is calculated
- CBAM free allocation adjustment: benchmarks, CBAM factor and CSCF
- CBAM 50-tonne threshold and the 2027 timeline