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CBAM default values for CN 7326: Other articles of iron or steel

These are the official EU default values (specific embedded emissions, tCO₂e per tonne of product) for every CN code under heading 7326, by country of origin — 32 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: Iron & steel. 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.

What 2026 costs on CN 73261100: worked examples

1,000 tonnes of CN 73261100 (Grinding balls and similar articles for mills, of iron or steel, forged or stamped, but not further worked), 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).

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.

Questions about CN 7326

What is the CBAM default value for CN 73261100 from China?

The official EU default value for CN 73261100 (Grinding balls and similar articles for mills, of iron or steel, forged or stamped, but not further worked) from China is 3.076 tCO2e per tonne before the mark-up; with the 10.0% mark-up for 2026 it is 3.384 tCO2e per tonne. On 1,000 t that is about €147,791 of 2026 certificates to surrender at the published price (€82.32/t).

Which emissions count for CN 7326 under CBAM?

Only direct emissions count for iron & steel 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 7326?

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 7326?

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.

Related headings: CN 2601 · CN 7201 · CN 7202 · CN 7203 · CN 7205 · CN 7206 · CN 7207 · CN 7208 · CN 7209 · CN 7210 · CN 7211 · CN 7212 · CN 7213 · CN 7214 · CN 7215 · CN 7216 · CN 7217 · CN 7218 · CN 7219 · CN 7220 · CN 7221 · CN 7222 · CN 7223 · CN 7224 · CN 7225 · CN 7226 · CN 7227 · CN 7228 · CN 7229 · CN 7301 · CN 7302 · CN 7303 · CN 7304 · CN 7305 · CN 7306 · CN 7307 · CN 7308 · CN 7309 · CN 7310 · CN 7311 · CN 7318

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.