{"id":9621,"date":"2026-10-07T16:18:04","date_gmt":"2026-10-07T16:18:04","guid":{"rendered":"https:\/\/climease.com\/?p=9621"},"modified":"2026-10-08T15:17:13","modified_gmt":"2026-10-08T15:17:13","slug":"cbam-actual-vs-default-emissions","status":"publish","type":"post","link":"https:\/\/climease.com\/fr\/cbam-actual-vs-default-emissions\/","title":{"rendered":"Actual vs Default Emissions Under CBAM: Which Method Should Importers Use?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"9621\" class=\"elementor elementor-9621\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e2038b5 e-flex e-con-boxed e-con e-parent\" data-id=\"e2038b5\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e197491 elementor-widget elementor-widget-text-editor\" data-id=\"e197491\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Every CBAM good you import in 2026 ends up in your declaration with one of two numbers attached: the Commission\u2019s default value or your supplier\u2019s actual, verified emissions. The choice drives your certificate bill, the work your team takes on and how well your declaration holds up under review.<\/p><p>Most importers treat it as a yes-or-no question for the whole company. It works better as a decision you make supplier by supplier, based on four things: data availability, verification, cost exposure and auditability.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b0f9127 e-con-full e-flex e-con e-parent\" data-id=\"b0f9127\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a3d21d elementor-widget elementor-widget-spacer\" data-id=\"1a3d21d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f573cc4 e-flex e-con-boxed e-con e-parent\" data-id=\"f573cc4\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2fe17e8 elementor-widget elementor-widget-heading\" data-id=\"2fe17e8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Answer capsule<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3405c84 elementor-widget elementor-widget-text-editor\" data-id=\"3405c84\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Importers may use Commission default values or actual emissions data. Actual data must be verified; defaults reduce data effort but may increase exposure. The best portfolio strategy is often to start with a defensible default baseline and prioritise verified data where the cost gap is largest.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-209d90c e-con-full e-flex e-con e-parent\" data-id=\"209d90c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8dc4f1d elementor-widget elementor-widget-spacer\" data-id=\"8dc4f1d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1172d15 e-flex e-con-boxed e-con e-parent\" data-id=\"1172d15\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2790021 elementor-widget elementor-widget-heading\" data-id=\"2790021\" data-element_type=\"widget\" id=\"the-two-methods-in-plain-terms\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The two methods in plain terms<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbb3e30 elementor-widget elementor-widget-text-editor\" data-id=\"fbb3e30\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Default values<\/strong> are emission intensities published by the Commission per CN code and country of origin, set out in Implementing Regulation (EU) 2025\/2621 and corrected by Implementing Regulation (EU) 2026\/1740 in July 2026. They are built to be conservative. In the definitive period they include a mark-up that rises each year: 10% for most goods in 2026, 20% in 2027 and 30% from 2028 (1% for fertilisers).<\/p><p><strong>Actual emissions<\/strong> are the specific embedded emissions of the installation that made your goods, monitored under the CBAM methodology in Implementing Regulation (EU) 2025\/2547. They reflect the plant\u2019s real fuels, processes, electricity and precursors.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fbd65d elementor-widget elementor-widget-heading\" data-id=\"7fbd65d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Who can use which<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66ec933 elementor-widget elementor-widget-text-editor\" data-id=\"66ec933\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li><strong>Any importer can use defaults<\/strong> for any good. No supplier data is needed beyond the CN code and the country of origin.<\/li><li><strong>Actual emissions can be used only when they are verified.<\/strong> The installation must monitor emissions under the CBAM rules, and an accredited verifier must confirm them. The verified data reaches you through the CBAM Registry.<\/li><li><strong>You can mix methods.<\/strong> Different suppliers, different goods and even different precursors inside one good can use different methods. What you cannot do is mix methods within the same input, for example actual emissions with a default benchmark. Our <a href='https:\/\/climease.com\/fr\/cbam-benchmarks-2026-default-calculated-mixed\/'>CBAM benchmarks guide<\/a> explains why.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b74624c e-con-full e-flex e-con e-parent\" data-id=\"b74624c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ea1151e elementor-widget elementor-widget-spacer\" data-id=\"ea1151e\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3ba38e1 e-flex e-con-boxed e-con e-parent\" data-id=\"3ba38e1\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4fe9957 elementor-widget elementor-widget-heading\" data-id=\"4fe9957\" data-element_type=\"widget\" id=\"the-verification-requirement\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The verification requirement<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f575caf elementor-widget elementor-widget-text-editor\" data-id=\"f575caf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Verification is the gate between \u201cthe supplier sent us a number\u201d and \u201cwe can declare that number\u201d. Unverified supplier data, however good, cannot replace a default value in your declaration.<\/p><p>What verification means in practice in the definitive period:<\/p><ul><li>It is done at <strong>installation level<\/strong>, by a verifier accredited for CBAM by an EU or EEA national accreditation body.<\/li><li>For the 2026 reporting period, each installation needs a <strong>physical site visit<\/strong>. From 2027, visits can be virtual or waived in low-risk cases, with a physical visit at least every two years.<\/li><li>The verifier checks the monitoring approach, the calculations and the evidence, and issues a report that the declarant retrieves from the CBAM Registry.<\/li><li>Accreditation started in 2026. The Commission expected the first accredited verifiers to register in September 2026, the first verification reports in January 2027, and the 2026 declarations to be finalised by <strong>30 September 2027<\/strong>.<\/li><\/ul><p>That timeline matters for the method choice. Verifier capacity is limited in this first cycle, so a supplier that starts the process in mid-2027 may not get a report in time. Our guide on <a href='https:\/\/climease.com\/fr\/cbam-monitoring-plan-verification\/'>preparing a CBAM monitoring plan for verification<\/a> covers what installations need in place.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-764c8c2 e-con-full e-flex e-con e-parent\" data-id=\"764c8c2\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-94240dc elementor-widget elementor-widget-spacer\" data-id=\"94240dc\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4de0666 e-flex e-con-boxed e-con e-parent\" data-id=\"4de0666\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-33d701f elementor-widget elementor-widget-heading\" data-id=\"33d701f\" data-element_type=\"widget\" id=\"cost-and-effort-trade-offs\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cost and effort trade-offs<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f58433 elementor-widget elementor-widget-text-editor\" data-id=\"7f58433\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<table style='width: 100%;border-collapse: collapse' border='1' cellpadding='8'><thead><tr><th>Criterion<\/th><th>Default values<\/th><th>Verified actual emissions<\/th><\/tr><\/thead><tbody><tr><td>Data needed from supplier<\/td><td>None beyond origin and CN code<\/td><td>Monitoring data per installation, production route, precursors<\/td><\/tr><tr><td>V\u00e9rification<\/td><td>Not required<\/td><td>Required, by an accredited verifier, with site visit in 2026<\/td><\/tr><tr><td>Cost exposure<\/td><td>Higher, and rising with the mark-up each year<\/td><td>Usually lower, reflecting real plant performance<\/td><\/tr><tr><td>Internal effort<\/td><td>Faible<\/td><td>Moderate to high in year one, lower once the process runs<\/td><\/tr><tr><td>Auditability<\/td><td>High: published values, easy to evidence<\/td><td>High if the verification report is complete and on the registry<\/td><\/tr><tr><td>Timing risk<\/td><td>None<\/td><td>Depends on supplier readiness and verifier capacity<\/td><\/tr><tr><td>Best for<\/td><td>Small volumes, low-gap goods, unready suppliers<\/td><td>Large volumes, high-gap origins, cooperative suppliers<\/td><\/tr><\/tbody><\/table><p>The financial gap is not fixed. Two effects push it wider every year: the default mark-up rises from 10% to 30%, and the free allocation deduction shrinks as the CBAM factor falls from 97.5% in 2026 to 90% in 2028. The chart below uses the same illustrative hot-rolled steel case as our benchmarks guide, at a constant \u20ac75 per certificate.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e05b38 elementor-widget elementor-widget-image\" data-id=\"5e05b38\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"430\" src=\"https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-default-vs-verified-cost-2026-2028-1024x550.webp\" class=\"attachment-large size-large wp-image-9625\" alt=\"Illustrative CBAM cost per tonne, default versus verified, 2026 to 2028\" srcset=\"https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-default-vs-verified-cost-2026-2028-1024x550.webp 1024w, https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-default-vs-verified-cost-2026-2028-300x161.webp 300w, https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-default-vs-verified-cost-2026-2028-768x413.webp 768w, https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-default-vs-verified-cost-2026-2028-1536x826.webp 1536w, https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-default-vs-verified-cost-2026-2028-18x10.webp 18w, https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-default-vs-verified-cost-2026-2028.webp 1600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Illustrative CBAM cost per tonne, default versus verified, 2026 to 2028<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e9d849 elementor-widget elementor-widget-text-editor\" data-id=\"1e9d849\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>In this example the gap between default and verified grows from about \u20ac37 per tonne in 2026 to about \u20ac72 per tonne in 2028. On 10,000 tonnes a year, that is the difference between a supplier engagement budget and a line item finance will ask about. Your own gap depends on origin, product and the supplier\u2019s real emissions, so model it per supplier rather than per portfolio.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-da15adc e-con-full e-flex e-con e-parent\" data-id=\"da15adc\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7094d6a elementor-widget elementor-widget-spacer\" data-id=\"7094d6a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d5e8799 e-flex e-con-boxed e-con e-parent\" data-id=\"d5e8799\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a13ea35 elementor-widget elementor-widget-heading\" data-id=\"a13ea35\" data-element_type=\"widget\" id=\"a-decision-tree-for-each-supplier\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">A decision tree for each supplier<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e85e1f0 elementor-widget elementor-widget-text-editor\" data-id=\"e85e1f0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Run these questions for every supplier and CN code. The answer is not permanent: re-run it each year, because both the mark-up and supplier readiness change.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a863302 elementor-widget elementor-widget-image\" data-id=\"a863302\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"650\" src=\"https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-actual-vs-default-decision-tree-1024x832.webp\" class=\"attachment-large size-large wp-image-9627\" alt=\"Decision tree: actual or default emissions for each supplier\" srcset=\"https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-actual-vs-default-decision-tree-1024x832.webp 1024w, https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-actual-vs-default-decision-tree-300x244.webp 300w, https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-actual-vs-default-decision-tree-768x624.webp 768w, https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-actual-vs-default-decision-tree-1536x1248.webp 1536w, https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-actual-vs-default-decision-tree-15x12.webp 15w, https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-actual-vs-default-decision-tree.webp 1600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Decision tree: actual or default emissions for each supplier<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0752dfc elementor-widget elementor-widget-text-editor\" data-id=\"0752dfc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Two rules keep the tree honest. First, a \u201cno\u201d is not a failure: a documented default with the right CN code and origin is a compliant, defensible position. Second, the cost question comes before the effort question. If the gap is small, verified data is a nice-to-have; if it is large, it is worth real effort to get.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-03c47f8 e-con-full e-flex e-con e-parent\" data-id=\"03c47f8\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c0e5383 elementor-widget elementor-widget-spacer\" data-id=\"c0e5383\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-88c7775 e-flex e-con-boxed e-con e-parent\" data-id=\"88c7775\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0e42e6e elementor-widget elementor-widget-heading\" data-id=\"0e42e6e\" data-element_type=\"widget\" id=\"the-portfolio-approach\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The portfolio approach<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11f3589 elementor-widget elementor-widget-text-editor\" data-id=\"11f3589\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Most importers have dozens of suppliers. You will not get verified data from all of them in the first cycle, and you do not need to. Plot each supplier on two axes: the cost gap between default and actual for your volumes, and how ready the supplier is to provide verified data.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f2412 elementor-widget elementor-widget-image\" data-id=\"36f2412\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"540\" src=\"https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-supplier-portfolio-prioritisation-1024x691.webp\" class=\"attachment-large size-large wp-image-9626\" alt=\"Portfolio prioritisation: cost gap versus supplier readiness\" srcset=\"https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-supplier-portfolio-prioritisation-1024x691.webp 1024w, https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-supplier-portfolio-prioritisation-300x203.webp 300w, https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-supplier-portfolio-prioritisation-768x518.webp 768w, https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-supplier-portfolio-prioritisation-1536x1037.webp 1536w, https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-supplier-portfolio-prioritisation-18x12.webp 18w, https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-supplier-portfolio-prioritisation.webp 1600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Portfolio prioritisation: cost gap versus supplier readiness<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e920dc elementor-widget elementor-widget-text-editor\" data-id=\"7e920dc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li><strong>Verify now<\/strong> (high gap, ready supplier): your first wave. Agree timelines and make sure the installation has a verifier booked for its 2026 site visit.<\/li><li><strong>Engage and support<\/strong> (high gap, supplier not ready): the biggest savings sit here, but they take work. Help the supplier with monitoring and data, or consider alternative suppliers for future contracts.<\/li><li><strong>Accept if offered<\/strong> (low gap, ready supplier): take verified data when it comes, but do not spend scarce effort chasing it.<\/li><li><strong>Stay on defaults<\/strong> (low gap, not ready): keep a clean default baseline and review annually.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cf8b3c9 e-con-full e-flex e-con e-parent\" data-id=\"cf8b3c9\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-545b77b elementor-widget elementor-widget-spacer\" data-id=\"545b77b\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3ea2580 e-flex e-con-boxed e-con e-parent\" data-id=\"3ea2580\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f8becf elementor-widget elementor-widget-heading\" data-id=\"1f8becf\" data-element_type=\"widget\" id=\"migrating-from-defaults-to-actuals\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Migrating from defaults to actuals<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e974f4b elementor-widget elementor-widget-text-editor\" data-id=\"e974f4b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Moving a supplier from defaults to verified data is a project with a deadline. A practical sequence for the 2026 reporting year:<\/p><ol><li><strong>Now to December 2026: build the default baseline.<\/strong> Map every CBAM import by CN code, origin, supplier and installation. Calculate the default cost so you know your worst case.<\/li><li><strong>Now to December 2026: rank and engage.<\/strong> Use the portfolio view to pick first-wave suppliers. Ask each one which installation made your goods, whether it monitors under CBAM rules, and whether a verifier is contracted.<\/li><li><strong>Q1 to Q2 2027: track verification.<\/strong> Follow site visits and report issuance. Check that the report covers your CN codes and the right installation, and includes the free allocation data you need.<\/li><li><strong>By 30 September 2027: declare.<\/strong> Use verified data where reports are on the registry and complete. Use defaults everywhere else, documented.<\/li><li><strong>From October 2027: widen the net.<\/strong> Move the next wave of suppliers across, now with a full year of experience.<\/li><\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c24724 elementor-widget elementor-widget-image\" data-id=\"4c24724\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"380\" src=\"https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-defaults-to-verified-roadmap-1024x486.webp\" class=\"attachment-large size-large wp-image-9624\" alt=\"Roadmap from defaults to verified data for the 2026 reporting year\" srcset=\"https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-defaults-to-verified-roadmap-1024x486.webp 1024w, https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-defaults-to-verified-roadmap-300x143.webp 300w, https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-defaults-to-verified-roadmap-768x365.webp 768w, https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-defaults-to-verified-roadmap-1536x730.webp 1536w, https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-defaults-to-verified-roadmap-18x9.webp 18w, https:\/\/climease.com\/wp-content\/uploads\/2026\/10\/cbam-defaults-to-verified-roadmap.webp 1600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Roadmap from defaults to verified data for the 2026 reporting year<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc398f4 elementor-widget elementor-widget-text-editor\" data-id=\"bc398f4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Contracts help this move. New purchase orders and supply agreements can require CBAM monitoring, verification by an accredited verifier and data delivery deadlines, so the burden does not sit with your compliance team alone.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-063eb12 e-con-full e-flex e-con e-parent\" data-id=\"063eb12\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cf1c2a elementor-widget elementor-widget-spacer\" data-id=\"3cf1c2a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c2c8c99 e-flex e-con-boxed e-con e-parent\" data-id=\"c2c8c99\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-086d62b elementor-widget elementor-widget-heading\" data-id=\"086d62b\" data-element_type=\"widget\" id=\"faqs\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">FAQs<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19be70f elementor-widget elementor-widget-text-editor\" data-id=\"19be70f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Can I use supplier emissions data that has not been verified?<\/strong> No, not in the definitive period. Unverified data can guide your cost modelling and supplier ranking, but the declaration must use verified actual emissions or default values.<\/p><p><strong>Can I use actual data for one supplier and defaults for another?<\/strong> Yes. The choice is made per good and per installation, and precursors inside one good can also use different methods, as long as each input is treated consistently.<\/p><p><strong>Are default values always more expensive?<\/strong> Usually, but not always. Defaults are set conservatively and carry a mark-up, so most efficient plants beat them. A supplier with an emissions-intensive route can come out above the default, which is a reason to model before you commit.<\/p><p><strong>What happens if verification is not finished by the declaration deadline?<\/strong> You declare that supplier\u2019s goods with default values. Plan for this as your fallback rather than discovering it in September 2027.<\/p><p><strong>Who pays for verification?<\/strong> The verifier is normally engaged by the installation operator, and the cost is part of the commercial discussion with your supplier. Some importers share the cost with high-volume suppliers because the certificate saving lands on the importer\u2019s side.<\/p><p><strong>Does using defaults create audit risk?<\/strong> Not if they are applied correctly. The common errors are a wrong CN code, a wrong country of origin and pairing default emissions with the wrong benchmark.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3197cc0 e-con-full e-flex e-con e-parent\" data-id=\"3197cc0\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7f95d0 elementor-widget elementor-widget-spacer\" data-id=\"c7f95d0\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7db8b04 e-flex e-con-boxed e-con e-parent\" data-id=\"7db8b04\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f8749cf elementor-widget elementor-widget-heading\" data-id=\"f8749cf\" data-element_type=\"widget\" id=\"the-bottom-line\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The bottom line<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-011397e elementor-widget elementor-widget-text-editor\" data-id=\"011397e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>There is no single right method for an importer. There is a right method for each supplier, and it changes over time. Start from a clean default baseline, rank suppliers by cost gap and readiness, and move the high-gap, ready suppliers to verified data first. The rising mark-up means every year of delay costs more than the last.<\/p><p><strong>Want to see where your gap is largest?<\/strong> ClimEase compares default and actual costs side by side for every supplier and CN code, and our team engages suppliers directly to get verified data. <a href='https:\/\/climease.com\/fr\/'>Book a 30-minute call<\/a> and bring your supplier list.<\/p><p><strong>Related reading:<\/strong> <a href='https:\/\/climease.com\/fr\/cbam-benchmarks-2026-default-calculated-mixed\/'>CBAM benchmarks 2026: default, calculated and mixed-data scenarios<\/a> \u00b7 <a href='https:\/\/climease.com\/fr\/eviter-les-valeurs-par-defaut-de-lue-et-economiser-sur-les-couts-de-la-cbam\/'>Avoid EU default values and save on CBAM costs<\/a> \u00b7 <a href='https:\/\/climease.com\/fr\/calcul-des-emissions-cbam-explique-fournisseur\/'>CBAM emission calculation explained for suppliers<\/a><\/p><p><strong>Sources:<\/strong> <a href='https:\/\/taxation-customs.ec.europa.eu\/carbon-border-adjustment-mechanism\/cbam-verification_en'>European Commission: CBAM verification<\/a> \u00b7 <a href='https:\/\/taxation-customs.ec.europa.eu\/carbon-border-adjustment-mechanism\/cbam-legislation-and-guidance_en'>European Commission: CBAM legislation and guidance<\/a> \u00b7 <a href='https:\/\/taxation-customs.ec.europa.eu\/carbon-border-adjustment-mechanism\/cbam-communication-and-news_en'>European Commission: CBAM news<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Default values or verified actual emissions? A decision framework for CBAM importers based on data, verification, cost exposure and auditability.<\/p>","protected":false},"author":24,"featured_media":9620,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[46],"tags":[64,47,43,57,63,58,50],"class_list":["post-9621","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eu-cbam-updates","tag-cbam-benchmarks","tag-cbam-default-values","tag-embedded-emissions","tag-free-allocation-adjustment","tag-precursors","tag-regulation-2025-2620","tag-steel"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v23.9 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Actual vs Default Emissions Under CBAM: Which Method to Use in 2026<\/title>\n<meta name=\"description\" content=\"Default values or verified actual emissions? 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