CBAM · definitive regime from 2026

Know what CBAM actually costs you

From 2026 CBAM is a cost in your price, not a report you file. EcoMetrics computes the obligation per consignment from your embedded emissions, CN code and production route — and shows the arithmetic, so your own people can check it.

Benchmarks from Implementing Regulation (EU) 2025/2620 CSCF per Decision (EU) 2026/1862 Hosted in the EU
The calculation

An obligation is a subtraction, not a multiplication

This is the single most misunderstood part of CBAM, and getting it wrong changes the number by a factor of between two and twenty.

Per good, per year

obligation = embedded emissions − (CBAM factor × CSCF × benchmark) × mass

For 2026: CBAM factor 0.975, CSCF 1.0

1

The CBAM factor is what remains

0.975 in 2026 is the share of EU ETS free allocation still in place — not the 2.5% being withdrawn. Most secondary summaries quote the complement, which inverts the adjustment term by a factor of 39.

2

The benchmark depends on the route

A single steel CN code can carry several benchmark values depending on production route. We will not pick one for you: if the route is unknown, the calculation says so rather than quietly choosing.

3

Electricity has no benchmark

Electricity producers receive no free allocation, so the adjustment is zero and the obligation equals the embedded emissions in full. Hydrogen is different — it does take a benchmark, but has no de minimis.

Worked example

Rebar, CN 7214 20 00, 10,000 tonnes

Production route C, no precursors declared, so the whole-chain benchmark of 1.364 tCO₂e/t applies. The adjustment is 0.975 × 1.0 × 1.364 = 1.3299 tCO₂e/t.

Certificate price of €80/tCO₂e used purely to illustrate scale. EcoMetrics ships no default price — you enter the basis you are actually budgeting against, with its source and date.
Your embedded emissions Obligation Total At €80/t
1.45 t/t efficient EAF 0.1201 t/t 1,201 tCO₂e €96,080
1.90 t/t mid-range 0.5701 t/t 5,701 tCO₂e €456,080
2.30 t/t blast furnace 0.9701 t/t 9,701 tCO₂e €776,080

The gap between the three rows is the whole point: CBAM prices the distance between your plant and the benchmark. Efficiency is worth money now, and the more efficient you are, the more a miscalculation costs you.

In the platform

From CN codes to a filed communication

  • Obligation per good, per quarter, with every input named
  • Benchmark lookup across all six sectors, by CN code and production route
  • Precursor quantities, including own-installation decomposition
  • De minimis assessment at the 50 t per-importer threshold
  • Carbon price already paid, allocated across goods
  • CSV import and export on one shared column definition, so a round-trip updates rather than duplicates
  • A branded CBAM communication PDF for your customer or declarant
  • REST API on the Enterprise tier, with an OpenAPI 3 specification
No charge, no software needed

Send your CN codes. Get your number.

Email us the CN codes you export or import, the tonnage, and the production route if you know it. We will send back a one-page calculation of your likely 2026 obligation with the method written out, the benchmark we applied and its source, and an explicit list of what we had to assume.

You do not need to buy anything to use the result, and we will tell you plainly if your volumes fall under the de minimis threshold and you owe nothing at all.

Request an estimate Book a demo instead

CBAM questions

Questions, answered

What is the CBAM factor in 2026, exactly?

0.975. It is the share of EU ETS free allocation that remains in 2026. The 2.5% is the part being withdrawn. The factor falls to 0.95 in 2027, 0.90 in 2028, 0.775 in 2029, 0.515 in 2030 and reaches zero in 2034, at which point the obligation is the embedded emissions in full.

Which goods does CBAM cover?

Cement, iron and steel, aluminium, fertilisers, hydrogen and electricity. Electricity is measured in MWh; the rest in tonnes.

Is there a threshold below which I owe nothing?

Yes — 50 tonnes per importer per calendar year for most goods. Electricity and hydrogen sit outside the exemption entirely, so no threshold applies to them.

What if I already pay a carbon price at home?

A carbon price already paid in the country of production can be deducted. The platform allocates that payment across the goods it relates to, rather than applying it as a single lump at the end.

Do you guarantee my filing is correct?

No, and be sceptical of anyone who does. EcoMetrics is calculation and reporting software: the output is only as good as the embedded-emissions data, CN codes and routes you give it, and it does not provide assurance, audit or legal advice. What we do guarantee is that the method is visible, the sources are cited, and anything we had to assume is labelled as an assumption.

Find out before your customer asks

Your EU buyer needs this data to complete their own declaration. Being the supplier who already has it is worth more than the certificates.