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USA — CBAM Guide

US EAF-dominant steel production carries low default values — many US exporters may face near-zero certificate liability.

Iron & SteelAluminium
First declaration deadline
30 Sep 2027
De minimis threshold
50 t / year
Carbon pricing
No federal scheme — no deduction
Price of CBAM certificates, Q2 2026
€75.28 / tCO₂e
CBAM phase-in 2026
2.5% of full liability
CBAM phase-in 2030
48.5% of full liability

Trade Profile

US steel exports to the EU include flat-rolled products, seamless pipes, and speciality alloy steels. The USA's steel default (1.39 tCO₂e/t semi-finished, BF-BOF) is among the lowest globally — reflecting the US industry's predominantly EAF-scrap-based production mix. Primary and secondary aluminium products are exported to EU markets for aerospace and automotive applications.

EU Default Values — USA

Source: IR 2025/2621 Annex I (as replaced by IR 2026/1740) · Default = the published total-emissions value · Net cost adds the Annex I mark-up once — 10% in 2026 and 30% from 2028 for cement, iron and steel, aluminium and hydrogen, 1% for fertilisers · Used when verified actual data is not provided

ProductSectorDefault
tCO₂e/t
Net cost
2026 €/t
Net cost
2030 €/t
Grey Portland cement
CN 25232900
Cement1.2100€97.69€60.98
Anhydrous ammonia
CN 28141000
Fertilisers3.4100€252.79€133.53
Urea (solid)
CN 31021019
Fertilisers2.2900€169.76€89.67
Ammonium nitrate
CN 31023090
Fertilisers2.2700€168.28€88.89
Steel semi-finished (BF-BOF)
CN 72071114
Iron & Steel1.3900€112.23€70.06
Unwrought aluminium
CN 7601
Aluminium1.7000€137.25€85.68
Hydrogen
CN 28041000
Hydrogen26.6400€2150.85€1342.65

Net cost = default tCO₂e/t × €75.28 (Q2 2026, official price of CBAM certificates) × CBAM phase-in factor (2.5% in 2026, 48.5% in 2030). Actual liability depends on verified embedded emissions and SEFA benchmark deduction. Values shown are for illustrative default scenario only.

Article 9 — Carbon Price Deduction

No deduction

Carbon pricing in USA: The USA has no federal carbon pricing scheme. State-level cap-and-trade systems (California, RGGI) do not cover industrial CBAM-relevant production at a scale or price that would qualify for Article 9.

Without a federal carbon price applicable to CBAM-covered goods, no Article 9 deduction is available for US exporters. State schemes do not meet Article 9 criteria. US exporters pay the full CBAM certificate cost on embedded emissions above the SEFA benchmark.

Compliance Insight for USA Exporters

US EAF steel carries actual embedded emissions typically in the 0.3–0.6 tCO₂e/t range, well below the country default an unverified exporter is assigned. Verification is therefore high-value: a verifier engagement usually costs far less than paying default-based certificates on clean production. It will not normally take the liability to zero, however — a scrap/EAF good is measured against the route (E) benchmark of 0.066 tCO₂e/t [IR (EU) 2025/2620 Annex point 5, Column B], which sits below that actual range, so a chargeable gap remains.

Take your actual data to the platform ↗

Four Steps to Compliance

1
Register in the CBAM Operators Portal
Upload installation identification data: legal name, UN/LOCODE, GPS coordinates, contact person. This enables your EU buyer's authorised declarant to access your verified data.
2
Establish a monitoring plan
Document all energy inputs, production outputs, and emission calculation methodology per the governing EU implementing regulation. This is the foundation for any verified data submission.
3
Engage an accredited verifier
Appoint a third-party verifier accredited under EN ISO/IEC 14065 by an EA-recognised National Accreditation Body. A physical site visit is required before verified data can be submitted.
4
Share verified data with your EU buyer
Provide verified specific embedded emissions to your EU buyer's authorised CBAM declarant before the September 2027 declaration deadline. Verified actual data replaces default values — typically at significantly lower cost.

Key Deadlines

2026
First full reporting year begins
CBAM Regulation fully in force
30 Sep 2027
First CBAM declaration due
Covers goods imported in 2026
2028+
Annual declarations continue
Phase-in increases each year to 2034
2034
Full CBAM liability
100% of certificates required

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On your own figures

This page prices USAon published defaults. The platform computes the default-vs-actual gap, the benchmark deduction and the 2026–2034 trajectory on your installation’s own data, and produces the report your EU buyer asks for.

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Default values sourced from IR 2025/2621 (EU Commission). Net costs are illustrative — actual liability depends on verified embedded emissions, SEFA benchmark deduction, and the applicable CBAM phase-in factor. Not legal or compliance advice.

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