CBAM Default Values for Hydrogen

Dataset vintage 2026-10-20 · 1 Annex IV rows · 1 benchmark products / 1 routes · 96 country-level rows

Under the EU Carbon Border Adjustment Mechanism (Regulation (EU) 2023/956), importers of hydrogen goods must declare embedded emissions. When actual data is unavailable the Commission's published defaults apply: the highest default values of Annex IV (Implementing Regulation (EU) 2026/1740 correcting (EU) 2025/2621) and the production-route benchmarks (Implementing Regulation (EU) 2025/2620). All figures on this page are recomputed from our own structured copy of the official workbooks; see the full CBAM dataset and the sibling sectors: Cement · Iron and steel · Aluminium · Fertilisers.

Annex IV highest default values

CN codeGoodsHighest default (tCO₂e/t)
2804 10 00Hydrogen26.64

Production-route benchmarks

CN8ProductRoutesColumn A (tCO₂e/t)Column B (tCO₂e/t)
28041000Hydrogen15.0895.089

Column A applies where the importer uses the default methodology without opting for the alternative calculation route; ranges collapse to a single value when all routes share it.

Country-level default values (Annex I)

96 rows cover 96 named origins plus the 'Other Countries and Territories' catch-all (96 with a direct value, 0 with an indirect value, of 96 rows). The full product-by-product matrix ships inside the European Commission workbooks linked below; this page keeps the sector-wide census plus the two Annex IV layers that drive most quotations.

Frequently asked questions

What is the highest CBAM default value for hydrogen?
Hydrogen (CN 2804 10 00) carries the highest Annex IV default value for hydrogen at 26.64 tCO2e per tonne.
How many benchmark routes exist for hydrogen?
1 CN8 products in the hydrogen part of Annex IV carry 1 distinct production-route benchmark rows (column A and column B).
Does the hydrogen country table include my origin?
The hydrogen country-level table spans 96 named origins plus the 'Other Countries and Territories' catch-all; 96 rows publish a direct-emission value and 0 rows publish an indirect (electricity) value.

Source: DV correcting act_final update_06.08.xlsx  ·  CBAM Benchmarks_20260206.xlsx (retrieved 2026-10-20, EU-legislative-text licence, attribution: European Commission). Methodology and redistribution terms: Data Sources & Methodology. Figures are informational and not a binding customs ruling; verify with the linked authority before shipping.