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CBAM default values for Pakistan
The EU default values published for goods produced in Pakistan range from 1.690–3.480 tCO₂e per tonne for iron and steel (3 CN codes) and 0.360–1.970 tCO₂e per tonne for aluminium (24 CN codes). In 2026 a 10% mark-up is added, rising to 20% in 2027 and 30% from 2028.
If you export steel or aluminium from Pakistan 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.
Worked example: for unwrought aluminium (CN 7601) from Pakistan, the base value of 0.360 tCO₂e/t becomes 0.396 tCO₂e/t in 2026 once the 10% mark-up is applied. If your verified figure is lower, the difference is your customer's saving.
Calculate your own value instead →
Iron and steel
| CN code | Goods | Base value | 2026 (+10%) | 2027 (+20%) | 2028+ (+30%) |
|---|---|---|---|---|---|
| 7202 11 | Ferro-manganese, containing by weight > 2% of carbon | 1.690 | 1.859 | 2.028 | 2.197 |
| 7202 41 | Ferro-chromium, containing by weight > 4% of carbon | 2.350 | 2.585 | 2.820 | 3.055 |
| 7202 60 00 | Ferro-nickel | 3.480 | 3.828 | 4.176 | 4.524 |
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 | 1.290 | 1.419 | 1.548 | 1.677 |
| 7604 10 10 | Bars and rods | 1.520 | 1.672 | 1.824 | 1.976 |
| 7604 10 90 | Profiles | 1.530 | 1.683 | 1.836 | 1.989 |
| 7604 21 00 | Hollow profiles | 1.530 | 1.683 | 1.836 | 1.989 |
| 7604 29 10 | Bars and rods | 1.520 | 1.672 | 1.824 | 1.976 |
| 7604 29 90 | Profiles | 1.530 | 1.683 | 1.836 | 1.989 |
| 7605 | Aluminium wire | 1.520 | 1.672 | 1.824 | 1.976 |
| 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm | 1.970 | 2.167 | 2.364 | 2.561 |
| 7607 | Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials | 1.970 | 2.167 | 2.364 | 2.561 |
| 7608 | Aluminium tubes and pipes | 1.530 | 1.683 | 1.836 | 1.989 |
| 7609 00 00 | Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) | 1.530 | 1.683 | 1.836 | 1.989 |
| 7610 10 00 | Doors, windows and their frames and thresholds for doors | 1.530 | 1.683 | 1.836 | 1.989 |
| 7610 90 | Other | 1.530 | 1.683 | 1.836 | 1.989 |
| 7610 90 10 | Bridges and bridge-sections, towers and lattice masts | 1.530 | 1.683 | 1.836 | 1.989 |
| 7610 90 90 | Other | 1.530 | 1.683 | 1.836 | 1.989 |
| 7611 00 00 | Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied | 1.970 | 2.167 | 2.364 | 2.561 |
| 7612 | Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers) | 1.970 | 2.167 | 2.364 | 2.561 |
| 7613 00 00 | Aluminium containers for compressed or liquefied gas | 1.970 | 2.167 | 2.364 | 2.561 |
| 7614 | Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated | 1.520 | 1.672 | 1.824 | 1.976 |
| 7616 10 00 | Nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotters, c | 1.970 | 2.167 | 2.364 | 2.561 |
| 7616 91 00 | Cloth, grill, netting and fencing, of aluminium wire | 1.970 | 2.167 | 2.364 | 2.561 |
| 7616 99 10 | Cast | 1.290 | 1.419 | 1.548 | 1.677 |
| 7616 99 90 | Other | 1.970 | 2.167 | 2.364 | 2.561 |
How Pakistan compares
For unwrought aluminium (CN 7601), the base default value for Pakistan is 0.360 tCO₂e per tonne — the lowest (shared) of 67 countries with a published value (range 0.360–3.198). Countries with the closest values: Algeria (0.360), Bangladesh (0.360), Bolivia (0.360). Compare major exporting countries →
What your customer pays for, per tonne of unwrought aluminium
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% | 0.010 |
| 2027 | +20% | 5% | 0.022 |
| 2028 | +30% | 10% | 0.047 |
| 2030 | +30% | 48.5% | 0.227 |
| 2034 | +30% | 100% | 0.468 |
The Commission publishes no value for Pakistan for 197 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 Pakistan: 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 Pakistan 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 Pakistan?
Yes — CBAM applies to covered goods produced in any country outside the EU, including Pakistan; 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 Pakistan?
The European Commission publishes one default value per CN code for Pakistan; 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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