The European Commission published a new CBAM Factsheet on 23 June 2026, clarifying how importers can use actual or default emissions values in their first CBAM declaration. The update is highly relevant for companies importing CBAM goods into the EU and for non-EU suppliers that need to provide emissions data.
CBAM Factsheet explains actual and default values
According to the Commission’s factsheet “CBAM - Actual vs default values in your declaration”, importers must submit their first CBAM declaration for goods imported in 2026 by 30 September 2027. The declaration must cover embedded emissions and the corresponding CBAM certificates.
The factsheet confirms that importers can report embedded emissions using either default values provided by the Commission or actual values. If actual values are used, producers in third countries must provide verified emissions data for the total embedded emissions. This makes the availability, quality and verification status of supplier data a central factor for CBAM readiness.
What the CBAM Factsheet means for companies
For EU importers, the clarification provides a practical decision point: default values may reduce short-term data collection complexity, while actual verified data may better reflect supplier-specific production conditions. Companies should assess which approach is suitable for each material, supplier and installation.
Non-EU suppliers should also prepare early. Even though the first annual declaration is due in 2027, the relevant import year is 2026. Emissions data, production routes, installation information and supporting evidence should therefore be collected in a structured way throughout 2026.
How IPOINT supports CBAM data management
CBAM requires reliable carbon and supply chain data across company boundaries. IPOINT helps companies manage product-related environmental data, connect supplier information and build traceable processes for emissions reporting.
Solutions such as Carbon Footprint Software and IPOINT Product Sustainability support structured emissions data management and help companies prepare for regulatory reporting requirements such as CBAM.
