EU CBAM Default Values Revised Retroactively to Jan 1, 2026; Importers Must Recheck

Summary

The European Commission revised the default emissions values used under the Carbon Border Adjustment Mechanism with retroactive effect from January 1, 2026, Maersk's September update notes. Importers subject to CBAM must review 2026 emissions calculations that relied on prior defaults, as the change may alter the number of CBAM certificates required for surrender and affect compliance obligations on imports made throughout the year. Affected firms should engage trade-customs consultants before year-end.