Actual vs default emission values
Every CBAM declaration needs a number: the specific embedded emissions (SEE) of your good, in tonnes of CO₂e per tonne produced. There are two ways to get it.
Default values — the fallback
The European Commission publishes country-specific default values (for Morocco: Implementing Regulation (EU) 2025/2621, Annex I). They are deliberately conservative estimates per CN code. Relying on them costs more, twice over:
- A mark-up applies when defaults are used: for cement, aluminium, hydrogen and iron & steel it is +10 % in 2026, +20 % in 2027 and +30 % from 2028; fertilisers carry a flat +1 %.
- Defaults are set high on purpose — efficient producers almost always beat them with real data.
Not every code has a published default: where the official table shows a dash, no default exists for that good, and the only path is actual data. The SOLANIQ wizard tells you which case you are in, and where your exact code has no row of its own it can propose the representative value of the parent heading — always as an explicit, labelled choice with the source code disclosed, never silently.
Actual values — the better path
Actual data means computing SEE from your real activity: fuels burned, measured process emissions, electricity consumed (for the sectors where indirect emissions count) and any CBAM precursors you bought in. Under the definitive regime, actual values must be determined per the CBAM methodology and verified by an accredited verifier before your importer can rely on them.
The CBAM Suite computes both paths side by side — with every factor cited — so you can see exactly what switching to actual data saves before you invest in it. Next: deadlines & the importer pack.