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Actual vs Default CBAM Emission Values: How to Get Your Actual Data

SA exporters who provide verified actual emission data pay less CBAM than those who rely on EU default values. This guide explains the difference, the calculation methodology, and how to get your actual data verified.

Published April 2026·Last updated April 2026·carbonborderadjustment.co.za

Why Actual Data Beats Defaults Every Time

The single most impactful action a South African exporter can take to reduce their EU buyers' CBAM costs is to provide verified actual emission data instead of relying on EU default values.

The Two Paths

Path 1: EU Default Values — Your EU buyer uses the EU Commission's published default emission values. No action required from you — but your EU buyer pays maximum CBAM costs.

Path 2: Verified Actual Values — You calculate your actual embedded carbon, have it verified, and provide it to your EU buyer. Your EU buyer purchases fewer certificates and pays lower CBAM costs.

The Calculation Methodology

The EU CBAM calculation methodology is defined in Commission Implementing Regulation (EU) 2023/1773. Key concepts:

Specific Embedded Emissions (SEE): Total embedded carbon per tonne of product (tCO₂e/tonne).

Direct Embedded Emissions: Scope 1 emissions from your production process divided by tonnes produced.

Indirect Embedded Emissions: Scope 2 emissions from electricity consumption divided by tonnes produced.

The Verification Requirement

From 2026, actual embedded carbon data must be verified by an accredited third-party verifier. Without verification, your actual data will be treated as EU default values.

For a complete CBAM compliance registration pathway, visit the Digital Product Passport Registry.

Frequently Asked Questions

What is the difference between actual and default CBAM emission values?
Actual emission values are the real embedded carbon figures for your specific production facility, calculated using the methodology in Commission Implementing Regulation (EU) 2023/1773 and verified by an accredited third party. Default emission values are the EU Commission's fallback figures, set conservatively high. Actual values are almost always lower than defaults.
How do I calculate my actual embedded carbon for CBAM?
The key steps are: (1) identify all direct emission sources (fuel combustion, process emissions) and indirect emission sources (electricity consumption); (2) calculate Scope 1 emissions from direct sources; (3) calculate Scope 2 emissions from electricity using your actual consumption and the applicable grid emission factor; (4) sum Scope 1 and Scope 2 and divide by tonnes of product produced.
Who can verify my actual emission data?
Actual emission data must be verified by an accredited third-party verifier. In South Africa, accredited verifiers include firms accredited by SANAS for greenhouse gas verification under ISO 14064-3. The EU also recognises verifiers accredited under EU ETS verification standards (EN ISO 14065).
How long does it take to get actual emission data verified?
The verification process typically takes 4–8 weeks: a document review (2–3 weeks), a site visit (1–2 days), and report preparation (1–2 weeks). SA exporters should begin well before their EU buyers' May 31 declaration deadline.
Can I use my existing ISO 14064 or GHG Protocol data for CBAM?
Existing GHG inventory data can be a useful starting point but may not be directly usable. CBAM uses a specific 'cradle-to-gate' boundary defined in the EU Implementing Regulation that differs from standard GHG inventory approaches. Your existing data should be reviewed by a CBAM specialist.
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