CBAM update: corrected default values and new guidance for the fertiliser sector
During July and August 2026, the European Commission published several important documents supporting the implementation of the definitive Carbon Border Adjustment Mechanism (CBAM). The new materials are relevant to fertiliser importers, non-EU producers, accredited verifiers and national accreditation bodies.
Corrected CBAM default emission values
On 31 July 2026, Commission Implementing Regulation (EU) 2026/1740 was published. It corrects Annexes I and IV to Implementing Regulation (EU) 2025/2621 and a number of default emission values applicable during the definitive CBAM period.
On 10 August, the Commission also published an updated Excel table containing the corrected default values. The spreadsheet is provided as a practical tool, while the values contained in the officially published EU regulations remain legally binding.
For the fertiliser sector, the mark-up applied to default values remains 1% from 2026 onwards. Companies using default values should download the latest spreadsheet and check whether the value applicable to the relevant product code, country of origin or production route has changed.
Dedicated guidance for the fertiliser sector
On 14 August 2026, the Commission published ten guidance documents for operators of installations outside the EU. These include Guidance No. 5c, which is dedicated specifically to fertilisers.
The guidance explains how to determine direct and indirect emissions embedded in fertilisers, prepare a monitoring plan, use actual or default values and apply the adjustment related to the free allocation of EU Emissions Trading System allowances.
Lithuanian importers should share this guidance with their non-EU suppliers and producers. Emissions monitoring and the collection of supporting evidence must be organised at installation level.
New information on the CBAM Registry and emissions verification
On 21 August, the Commission published an updated CBAM Registry user manual for declarants. This was followed on 24 August by guidance on verification and accreditation and on 27 August by a Registry manual for accredited verifiers and non-EU installation operators.
Accredited CBAM verifiers may register in the CBAM Registry from 1 September 2026. A verifier must register within two months of receiving accreditation. Initial verification work, including document reviews and, where required, site visits, may begin in 2026. The first verification reports can be issued through the Registry from January 2027.
Recommended actions for fertiliser importers
- Replace locally saved copies of the CBAM default-value spreadsheet.
- Verify the relevant CN or TARIC code, country of origin and production route.
- Send the fertiliser-sector guidance to non-EU producers and suppliers.
- Decide whether to use verified actual emissions or Commission default values.
- If actual values will be used, agree on data collection and verification arrangements in advance.
- Check the Authorised CBAM Declarant application, Registry access and EU Login two-factor authentication.
Using actual emissions may be beneficial where a producer’s emissions are lower than the Commission’s default value. However, actual values must be supported by appropriate monitoring data and a report issued by an accredited verifier.
Further information
CBAM legislation, default values and guidance
Sector-specific CBAM guidance for fertilisers
