CBAM for steel structures (CN 7308): how the cost is calculated

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

For China, the default value for 7308 is set once at 4-digit level – 6.035 tCO₂/t for every 7308 subheading. The method is the same as for fasteners; the benchmark is different.

1. What 7308 covers

Heading 7308 covers structures and parts of structures of iron or steel: bridges (7308 10), towers and lattice masts (7308 20), doors and windows and their frames (7308 30), scaffolding and propping equipment (7308 40), panels and other structures (7308 90). Steel solar mounting and racking are often classified under 7308 90 or 7326; confirm your CN code with your customs broker. 7308 is in the iron and steel list of Annex I to Regulation (EU) 2023/956.

2. Default path, step by step (1 t, imported Q3 2026)

1. China 7308 default value 6.035, plus 10% → 6.6385
2. Column-B benchmark (C) 1.491 × 0.975 × CSCF 1.0 = 1.4537
3. Certificates per tonne: 6.6385 − 1.4537 = 5.1848
4. × €82.32 = €426.81 per tonne

A 500-tonne project imported in Q3 is €213,405 on default values.

3. Actual-data path: a teaching example (assumed values)

There is no Commission example plant for 7308, so this is an explicitly assumed example: steel use 1.05 t/t (assumed); steel precursor 1.567 tCO₂/t and precursor SEFA 1.242 from the carbon-steel bars in Guidance 5d example 1; own welding and galvanising fuel 0.05 (assumed).

1. Actual emissions 1.05 × 1.567 + 0.05 ≈ 1.695
2. Deduction (column A 0.112 + 1.05 × 1.242) × 0.975 = 1.3807
3. 0.3143 certificates × €82.32 = €25.87 per tonne

This is not any real plant. It shows the structure: the bulk of a steel structure's emissions sits in the purchased steel, so verified mill data decides whether you can leave default values.

4. The 7308 problem: mixed mills

One project often uses plate and sections from several mills and furnace types. On actual data, each batch's embedded emissions must be matched to its mill. Steel without data can only enter as a (marked-up) default precursor value.

5. Trade volume

Eurostat Comext (DS-045409, updated 16 Oct 2026): EU imports of 7308 from China in Jan–Aug 2026 were 970,953 t, +19% year on year, 51% of extra-EU volume, worth about €1,680.7m.