What is the role of default values in emissions calculations?

Temporary solution for missing data until July 2024

Default values play a crucial role in the initial implementation of CBAM, particularly during the transitional period. They serve as a fallback option when actual emissions data is not available or cannot be obtained.

For the first three reporting quarters (until June 30, 2024), up to 100% of the emissions can be reported using default values.

After that, at least 80% of the reported emissions should be based on actual calculations. Default values are provided by the European Commission and are based on average emission intensities for each type of CBAM good.