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CBAM default values for Nigeria
If you export steel or aluminium from Nigeria 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.
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Aluminium
| CN code | Goods | Base value | 2026 (+10%) | 2027 (+20%) | 2028+ (+30%) |
|---|---|---|---|---|---|
| 7601 | Unwrought aluminium | 0.360 | 0.396 | 0.432 | 0.468 |
| 7603 | Aluminium powders and flakes | 1.100 | 1.210 | 1.320 | 1.430 |
| 7604 10 10 | Bars and rods | 1.330 | 1.463 | 1.596 | 1.729 |
| 7604 10 90 | Profiles | 1.340 | 1.474 | 1.608 | 1.742 |
| 7604 21 00 | Hollow profiles | 1.340 | 1.474 | 1.608 | 1.742 |
| 7604 29 10 | Bars and rods | 1.330 | 1.463 | 1.596 | 1.729 |
| 7604 29 90 | Profiles | 1.340 | 1.474 | 1.608 | 1.742 |
| 7605 | Aluminium wire | 1.330 | 1.463 | 1.596 | 1.729 |
| 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm | 1.790 | 1.969 | 2.148 | 2.327 |
| 7607 | Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials | 1.790 | 1.969 | 2.148 | 2.327 |
| 7608 | Aluminium tubes and pipes | 1.340 | 1.474 | 1.608 | 1.742 |
| 7609 00 00 | Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) | 1.340 | 1.474 | 1.608 | 1.742 |
| 7610 10 00 | Doors, windows and their frames and thresholds for doors | 1.340 | 1.474 | 1.608 | 1.742 |
| 7610 90 | Other | 1.340 | 1.474 | 1.608 | 1.742 |
| 7610 90 10 | Bridges and bridge-sections, towers and lattice masts | 1.340 | 1.474 | 1.608 | 1.742 |
| 7610 90 90 | Other | 1.340 | 1.474 | 1.608 | 1.742 |
| 7611 00 00 | Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied | 1.790 | 1.969 | 2.148 | 2.327 |
| 7612 | Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers) | 1.790 | 1.969 | 2.148 | 2.327 |
| 7613 00 00 | Aluminium containers for compressed or liquefied gas | 1.790 | 1.969 | 2.148 | 2.327 |
| 7614 | Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated | 1.330 | 1.463 | 1.596 | 1.729 |
| 7616 10 00 | Nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotters, c | 1.790 | 1.969 | 2.148 | 2.327 |
| 7616 91 00 | Cloth, grill, netting and fencing, of aluminium wire | 1.790 | 1.969 | 2.148 | 2.327 |
| 7616 99 10 | Cast | 1.100 | 1.210 | 1.320 | 1.430 |
| 7616 99 90 | Other | 1.790 | 1.969 | 2.148 | 2.327 |
How to read this table
- Base value — the figure published for Nigeria 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.
Values shown are an informational copy of the Commission's file of 6 August 2026. The legally binding text is the Regulation itself. Last generated 2026-09-16.
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