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CBAM default values for New Caledonia and dependencies
The EU default values published for goods produced in New Caledonia and dependencies range from 3.480 tCO₂e per tonne for iron and steel (1 CN code). In 2026 a 10% mark-up is added, rising to 20% in 2027 and 30% from 2028.
If you export steel or aluminium from New Caledonia and dependencies to the European Union and do not give your customer verified emissions data, these are the numbers the EU applies instead — plus a mark-up that grows every year.
Calculate your own value instead →
Iron and steel
| CN code | Goods | Base value | 2026 (+10%) | 2027 (+20%) | 2028+ (+30%) |
|---|---|---|---|---|---|
| 7202 60 00 | Ferro-nickel | 3.480 | 3.828 | 4.176 | 4.524 |
How New Caledonia and dependencies compares
For ferro-nickel (CN 7202 60 00), the base default value for New Caledonia and dependencies is 3.480 tCO₂e per tonne — the lowest (shared) of 36 countries with a published value (range 3.480–6.150). Countries with the closest values: Angola (3.480), Australia (3.480), Brazil (3.480). Compare major exporting countries →
What your customer pays for, per tonne of ferro-nickel
Your EU customer surrenders certificates for the default value plus mark-up, multiplied by the CBAM factor — the share of emissions charged while free allocation in the EU is phased out. Multiply by the certificate price to get euros.
| Year | Mark-up | CBAM factor | Certificates per tonne (tCO₂e) |
|---|---|---|---|
| 2026 | +10% | 2.5% | 0.096 |
| 2027 | +20% | 5% | 0.209 |
| 2028 | +30% | 10% | 0.452 |
| 2030 | +30% | 48.5% | 2.194 |
| 2034 | +30% | 100% | 4.524 |
The Commission publishes no value for New Caledonia and dependencies for 223 of the 224 iron, steel and aluminium codes that have one elsewhere; for those, see how a missing value is handled below. Carbon price paid in New Caledonia and dependencies: the rules for deducting a carbon price paid in the country of production were still in draft in 2026, and only a price actually paid, after any free allocation, would count.
How to read this table
- Base value — the figure published for New Caledonia and dependencies in Annex I to Implementing Regulation (EU) 2025/2621, as corrected by IR (EU) 2026/1740. Direct emissions, tonnes of CO₂e per tonne of goods.
- Mark-up — added on top: 10% in 2026, 20% in 2027, 30% from 2028. It exists to make the default less attractive than real data.
- Not listed? A dash in the official file means no value is published for that code and country; the importer then uses the highest value in Annex IV.
- Indirect emissions from electricity are not counted for iron, steel and aluminium in the definitive period — sintered ore is the exception.
Questions exporters ask
Does CBAM apply to goods from New Caledonia and dependencies?
Yes — CBAM applies to covered goods produced in any country outside the EU, including New Caledonia and dependencies; the exceptions are Iceland, Liechtenstein, Norway, Switzerland and a few small territories listed in Annex III.
What matters is the CN code of the goods and where they were produced, not where the exporter is registered. The obligation to pay falls on the EU importer, which is why the request for data reaches you through your customer.
Source: Regulation (EU) 2023/956, Article 2 and Annex III
What CBAM default value applies to steel and aluminium from New Caledonia and dependencies?
The European Commission publishes one default value per CN code for New Caledonia and dependencies; the tables on this page list every iron, steel and aluminium code, together with the mark-up for 2026, 2027 and 2028.
The value is in tonnes of CO₂e per tonne of goods and covers direct emissions. It is used whenever the importer has no verified actual data from the producer.
Source: Annex I to Implementing Regulation (EU) 2025/2621, as corrected by IR (EU) 2026/1740
What happens if I don't send emissions data to my EU customer?
Your customer must then use the Commission's default value for your country and product, plus a mark-up of 10% in 2026, 20% in 2027 and 30% from 2028.
Default values are set deliberately high. The difference between the default and your real figure is money your customer pays for CBAM certificates.
Source: Implementing Regulation (EU) 2025/2621, Annex I
How large is the mark-up on CBAM default values?
For iron, steel and aluminium the mark-up on the published default value is 10% in 2026, 20% in 2027 and 30% from 2028.
The mark-up exists to make real data more attractive than the default. It is applied on top of the base value shown for each CN code.
Source: Implementing Regulation (EU) 2025/2621
Values shown are an informational copy of the Commission's file of 6 August 2026. The legally binding text is the Regulation itself.
Last updated 2026-10-05.
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