The UK Government has published its draft Carbon Border Adjustment Mechanism (CBAM) default emissions values, providing important new detail for aluminium businesses preparing for the introduction of UK CBAM on 1 January 2027.
The publication sets out the emissions values that importers will be able to use when actual verified emissions data is not available, covering a range of aluminium products including primary aluminium, billets, extrusions, flat-rolled products, foil and fabricated articles.
With implementation now less than three months away, this is a significant development for UK aluminium importers, traders, distributors and manufacturers seeking to understand their potential CBAM exposure.
What has been announced?
HM Treasury and HMRC have published the draft Carbon Border Adjustment Mechanism (Default Values) Force of Law Notice, setting out the default emissions intensities that will apply to individual commodity codes.
The Government has confirmed that:
- Default values will be available where businesses do not have actual verified emissions data for imported goods.
- The values are based on EU emissions data, adjusted to reflect UK CBAM system boundaries and weighted according to UK import patterns, excluding EU data.
- A 10% markup has been applied to aluminium default values to encourage the use of actual verified emissions data.
- The published values are intended to apply from 1 January 2027 to 31 December 2028.
- From 2029, the Government intends to introduce country-specific default values, providing a more detailed assessment of emissions associated with imports from different countries.
The Government has emphasised that actual verified emissions data remains the preferred approach and that default values should not provide a financial advantage over reporting actual emissions.
What are the default values for aluminium?
The published schedule includes a wide range of aluminium products. Selected examples are provided below.
| Aluminium product | Commodity code | Default emissions value |
| Non-alloyed unwrought aluminium (excluding slabs) | 76011090 | 2.136 |
| Unwrought aluminium alloy billets | 76012040 | 2.030 |
| Hollow aluminium alloy profiles | 76042100 | 3.894 |
| Solid aluminium alloy profiles | 76042990 | 4.014 |
| Aluminium alloy sheet and strip, over 0.2mm but under 3mm | 76061292 | 3.397 |
| Aluminium alloy sheet and strip, 3mm to under 6mm | 76061293 | 3.950 |
| Aluminium beverage can body stock | 76061211 | 4.219 |
| Cast aluminium articles, not elsewhere specified | 76169910 | 4.547 |
All values are expressed in tonnes of CO₂ equivalent (tCO₂e) per tonne of product. Product descriptions are abbreviated; businesses should refer to the full Government schedule to confirm the applicable classification.
These figures represent emissions intensities, not the CBAM charge itself. The financial liability will depend on the relevant CBAM rate, the quantity of goods imported and any applicable carbon price relief.
The complete list of aluminium default values is available in the Government’s publication:
View the UK CBAM default values for aluminium – GOV.UK
What does this mean for UK aluminium businesses?
The publication gives businesses greater visibility of the emissions assumptions that could be used to calculate their CBAM liabilities from January 2027.
For businesses importing aluminium from overseas, particularly those sourcing material from multiple suppliers and countries, the availability of default values provides a basis for assessing potential costs where verified emissions information cannot yet be obtained.
However, the 10% markup means that relying on default values could result in higher assessed emissions than using verified, installation-specific data, particularly for suppliers operating lower-carbon production processes.
This reinforces the importance of engaging with overseas suppliers now to understand what emissions information is available and whether it can meet the UK’s verification requirements.
The publication is also relevant to UK manufacturers and processors that purchase imported aluminium, as CBAM-related costs and reporting requirements may influence supply-chain pricing, purchasing decisions and contractual arrangements.
What should members be doing now?
ALFED encourages members to use this publication to review their preparations ahead of January 2027.
Businesses should:
- Review relevant commodity codes to identify which imported aluminium products fall within the scope of UK CBAM.
- Check the published default emissions values against their current import portfolio to understand potential exposure.
- Engage with overseas suppliers to establish whether actual emissions data is available and can be independently verified.
- Assess potential cost implications for purchasing, pricing, customer contracts and supply-chain decisions.
- Review internal reporting and compliance processes, including whether the business will meet the UK CBAM registration threshold.
Businesses should also be aware that UK CBAM will operate differently from the EU CBAM in certain areas, making it important to assess compliance requirements for each regime separately.
ALFED’s ongoing engagement
ALFED continues to engage with Government and industry stakeholders on the introduction of UK CBAM and its implications for the UK aluminium supply chain.
We recognise the importance of ensuring that the mechanism supports fair competition and decarbonisation while remaining practical for businesses to implement, particularly those managing complex international supply chains.
As further details emerge, we will continue to keep members informed and provide opportunities to discuss the practical implications of the new requirements.
We would also welcome feedback from members on the published values, particularly where they raise questions about product classification, access to verified emissions data or potential cost impacts.
Further information
The full Government notice, including all aluminium default values, can be accessed here:
UK CBAM Default Values – Draft Force of Law Notice (GOV.UK)
Members with questions or concerns are encouraged to contact the ALFED team.
