JJurical
Trade & climate1 credit

Calculate the CBAM obligation per product — CN code, country and emission factor

For a single imported product, establish whether it falls under CBAM and what the 2026 certificate obligation costs: embedded emissions from the default factor or from your verified value, the 97.5% free allocation, the per-sector mark-up on default values and the deduction for a carbon price paid in the country of origin.

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cbam-scanner v1.0.0 · vintage 2026.1 · draft free
Example outcome
2026 certificate cost€ 2,057
Gross emissions — 500 t × 1.985 tCO₂e/t992.5 t
Net after 97.5% free allocation24.8125 t
With 10% default-value mark-up × € 75.3627.29375 t
sha256 a3f19c47e8b2d05f6c91a4e7d23b8f50…

Who it’s for

01Importers and buyers who want to know per article whether a shipment is CBAM-liable and what it costs per tonne.
02Customs and compliance teams who must establish the reporting obligation per CN code and country of origin.
03Sustainability and finance teams who want to quantify the difference between default values and verified emissions.

What the tool does

✓ CN codes from the vintage across six sectors: cement, steel, aluminium, fertiliser, electricity and hydrogen, each with its default emission factor✓ A scope outcome per country, with Iceland, Liechtenstein, Norway and Switzerland as exempt origins✓ A de-minimis test at 50 tonnes per product, with electricity and hydrogen having no threshold✓ 2026 free allocation: 97.5% of embedded emissions falls outside the obligation, 2.5% remains✓ A per-sector mark-up on default values — 10% for cement, steel and aluminium, 1% for fertiliser — that disappears once you use verified emissions✓ Deduction for a carbon price paid in the country of origin, capped at the certificate price
01 — Form
Case and key figures — a handful of fields.
02 — Draft
Full outcome layout, free.
03 — Pay and receive
Via Mollie, VAT/VIES handled.
04 — Report
Certified PDF + public hash.

Why verified emissions save you twice

In the definitive period you do not pay on the full embedded emissions but on the share outside the free allocation — 2.5% in 2026. If you work from your CN code’s default emission factor, a mark-up is added on top: 10% for cement, steel and aluminium, 1% for fertiliser. That mark-up applies to the net certificate count and disappears as soon as you use verified emissions data from your supplier. A lower verified factor therefore feeds through into both the base and the mark-up.

The scanner works per product and shows every step: gross emissions, the free allocation, the net obligation, the mark-up, the certificate price and any deduction for a carbon price already paid. That makes the difference between two suppliers or two CN codes immediately visible, and it makes the outcome checkable: the report states the emission factor used, the tool version and the dataset vintage, so the same input gives exactly the same result later.

Frequently asked questions about this tool

Which year does the scanner calculate for?
For 2026, the first year of the definitive period, with the 97.5% free allocation. The dataset vintage also holds the factors for later years, but they cannot be selected in this tool: there is one calculation year. The report states that year explicitly.
What is the default-value mark-up calculated on?
On the net obligation, that is after the free allocation is deducted — not on gross embedded emissions. For electricity and hydrogen the tool applies a zero mark-up; that is an assumption made by the source tool where the implementing regulation names no percentage, and the report flags it as such.
How does the deduction for a carbon price already paid work?
The price you paid in the country of origin is capped at the CBAM certificate price and multiplied by the same certificate count including the mark-up. If the foreign price equals or exceeds the certificate price, the obligation therefore lands on zero. The tool shows the subtotal before deduction separately, so you can see how large that deduction is.
Does the 50-tonne threshold apply per product or per importer?
The scanner tests per product, strictly above 50 tonnes — exactly 50.00 tonnes counts as below the threshold. The statutory threshold is cumulative per importer across all CBAM goods together. If you import several products the per-product outcome is therefore indicative and you must add the volumes up yourself.
Try the draft — free and without an account.
You pay only when you unlock the report.
Start the calculation

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Calculate the CBAM obligation per product — CN code, country and emission factor — Jurical