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CBAM default values for CN 2804: Hydrogen

These are the official EU default values (specific embedded emissions, tCO₂e per tonne of product) for every CN code under heading 2804, by country of origin — 95 countries, as published in Implementing Regulation (EU) 2025/2621 and corrected by Implementing Regulation (EU) 2026/1740 (retroactive to 1 January 2026). Importers use them whenever verified installation data is not available.

Sector: Hydrogen. Only direct emissions count (Annex II goods); indirect emissions are reported, not charged.
Mark-up on default values: 10% in 2026, 20% in 2027, 30% from 2028 — added to the values below when you declare on defaults.
Free allocation: for 2026 you surrender certificates for embedded emissions minus the CBAM benchmark × 97.5% (Art. 31, Reg (EU) 2023/956; Reg (EU) 2025/2620). The benchmark follows the production route shown in the table.

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What 2026 costs on CN 28041000: worked examples

100 tonnes of CN 28041000 (Hydrogen), on the official default value with the 10% mark-up, at the published certificate price of €82.32/tCO₂e. You surrender is the 2026 obligation after the free allocation adjustment; full exposure is the same shipment once free allocation has gone (2034).

Origin	SEE used (t/t)	Embedded tCO₂e	You surrender for 2026	Full exposure
China	29.304	2,930	€200,385	€241,231	Check yours →
India	15.433	1,543	€86,199	€127,044	Check yours →
Türkiye	11.902	1,190	€57,132	€97,977	Check yours →
Vietnam	11.902	1,190	€57,132	€97,977	Check yours →

Computed by our CBAM engine on 2026-10-26. Illustrative single-product estimates; no Article 9 claim.

Default values by CN code and country

Values in tCO₂e per tonne, before the mark-up. “Route” is the production route behind the default, which decides the benchmark used for free allocation.

CN 28041000 — Hydrogen (95 countries)

Country of origin	Direct	Default value
Albania	14.03	14.03
Algeria	10.82	10.82
Angola	10.82	10.82
Argentina	10.82	10.82
Australia	10.82	10.82
Azerbaijan	10.82	10.82
Bahrain	10.82	10.82
Bangladesh	10.82	10.82
Belarus	14.03	14.03
Bolivia	10.82	10.82
Bosnia and Herzegovina	10.82	10.82
Brazil	10.82	10.82
Brunei	10.82	10.82
Cameroon	10.82	10.82
Canada	10.82	10.82
Chile	10.82	10.82
China	26.64	26.64
Colombia	10.82	10.82
Congo - Brazzaville	10.82	10.82
Costa Rica	10.82	10.82
Cuba	10.82	10.82
Curaçao	10.82	10.82
Côte d’Ivoire	10.82	10.82
Dominican Republic	10.82	10.82
Ecuador	10.82	10.82
Egypt	10.82	10.82
El Salvador	10.82	10.82
Equatorial Guinea	10.82	10.82
Eritrea	10.82	10.82
Gabon	10.82	10.82
Ghana	10.82	10.82
Guatemala	10.82	10.82
India	14.03	14.03
Indonesia	10.82	10.82
Iran	14.03	14.03
Iraq	10.82	10.82
Israel	10.82	10.82
Jamaica	10.82	10.82
Japan	14.03	14.03
Jordan	14.03	14.03
Kazakhstan	10.82	10.82
Kenya	10.82	10.82
Kuwait	13.45	13.45
Kyrgyzstan	10.82	10.82
Laos	10.82	10.82
Liberia	10.82	10.82
Libya	10.82	10.82
Madagascar	10.82	10.82
Malaysia	10.82	10.82
Mali	0	0
Mexico	10.82	10.82
Morocco	10.82	10.82
Myanmar (Burma)	10.82	10.82
New Zealand	10.82	10.82
Nicaragua	10.82	10.82
Niger	14.03	14.03
Nigeria	10.82	10.82
North Korea	10.82	10.82
North Macedonia	10.82	10.82
Oman	10.82	10.82
Pakistan	10.82	10.82
Papua New Guinea	10.82	10.82
Paraguay	10.82	10.82
Peru	10.82	10.82
Philippines	14.03	14.03
Qatar	10.82	10.82
Russia	10.82	10.82
Saudi Arabia	13.45	13.45
Senegal	10.82	10.82
Serbia	10.82	10.82
Sierra Leone	10.82	10.82
Singapore	14.03	14.03
South Africa	25.94	25.94
South Korea	14.03	14.03
Sri Lanka	10.82	10.82
Sudan	10.82	10.82
Suriname	10.82	10.82
Syria	10.82	10.82
Taiwan	10.82	10.82
Tajikistan	10.82	10.82
Thailand	10.82	10.82
Trinidad and Tobago	10.82	10.82
Tunisia	10.82	10.82
Turkmenistan	10.82	10.82
Türkiye	10.82	10.82
Ukraine	10.82	10.82
United Arab Emirates	10.82	10.82
United Kingdom	10.82	10.82
United States	26.64	26.64
Uruguay	10.82	10.82
Uzbekistan	10.82	10.82
Venezuela	10.82	10.82
Vietnam	10.82	10.82
Yemen	10.82	10.82
Zambia	10.82	10.82
All other countries and territories	17.74	17.74
Unknown origin (Annex IV, highest value)	–	26.64

Questions about CN 2804

What is the CBAM default value for CN 28041000 from China?

The official EU default value for CN 28041000 (Hydrogen) from China is 26.64 tCO2e per tonne before the mark-up; with the 10.0% mark-up for 2026 it is 29.304 tCO2e per tonne. On 100 t that is about €200,385 of 2026 certificates to surrender at the published price (€82.32/t).

Which emissions count for CN 2804 under CBAM?

Only direct emissions count for hydrogen goods (Annex II of Regulation (EU) 2023/956): indirect emissions from electricity are reported but not charged.

How much mark-up is added to the CBAM default values for CN 2804?

The default value carries a regulatory mark-up of 10% in 2026, 20% in 2027 and 30% from 2028 (Implementing Regulation (EU) 2025/2621). Verified actual emissions from the installation replace the default and carry no mark-up.

How do I use actual emissions instead of the default value for CN 2804?

Ask the producing installation for its specific embedded emissions, calculated under the EU method and checked by an accredited CBAM verifier. Until then the default value for the country of origin applies.

Replace the default with verified data

Default values are a conservative fallback, not a measurement of any plant. Verified actual emissions from your supplier's installation remove the mark-up and usually lower the bill. CBAM Compliance invites your suppliers in their language, computes their figure with the official method, and produces registry-ready QReport XML. See your full exposure or read how default values work.

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Source: European Commission, CBAM default values (Implementing Regulation (EU) 2025/2621 as corrected by 2026/1740), reproduced exactly from the official annex. Last rebuilt 2026-10-26. Not legal advice.