Importing Electrical energy from Serbia? Here's what CBAM costs you today.

Key CBAM facts for CN 27160000 (Electrical energy)

No markup phase-in. Annex IV §4.1 of Regulation (EU) 2023/956 explicitly exempts electricity from the +10/+20/+30% statutory mark-up that applies to goods. The 2026 cost above is also the 2027 and 2028 cost.

Sources: Eurostat Comext (top supplier, trade volume, market price); Annex III of Implementing Reg (EU) 2025/2621 (electricity emission factors per country, tCO₂e/MWh); EU TAXUD CBAM certificate-price publication (Reg 2025/2548). All figures live from DB; no fabrication.

Top EU suppliers of CN 27160000 — and what each costs

Albania saves €78,450 per GWh vs Serbia at current EU defaults — Albania's default is 100.0% lower.

3 questions every CBAM declaration faces

Every PDF you generate for CN 27160000answers all three with cited regulation refs. That's the difference between a calculator output and an audit-ready document.

How to substitute verified emissions for the country default

Electricity has no markup phase-in (Annex IV §4.1 of Reg 2023/956 explicitly excludes it from the +10/+20/+30%) and no production-route axis. Your only cost lever is verified PPA data — and the bar to use it is high. All five cumulative conditions of Annex IV §5 must be met, or you pay the country default. For 1 GWh from Serbia, the country default is €78,450 in CBAM cost.

1. (a)Power purchase agreement (PPA) directly between the declarant and the third-country electricity producer. Spot-market or intermediated supply contracts do not qualify.
2. (b)The producing installation emits ≤550 g CO₂ of fossil-fuel origin per kWh (= 0.550 tCO₂e/MWh). Above this threshold, no §5 carve-out — country default applies even with a perfect PPA.
3. (c)Firm capacity nomination across all relevant transmission system operators (TSOs) connecting the producing installation to the EU grid. Soft / interruptible nominations do not satisfy.
4. (d)Monthly accredited-verifier attestation per Implementing Reg (EU) 2025/2546. The verifier must hold EA-recognised accreditation; self-declared values do not qualify.
5. (e)Fallback when §5 is not satisfied: Annex IV §4.2.2 imposes the alternative-default emission factor — 0.612 tCO₂e/MWh (the EU grid average), i.e. ~€46,120 per GWh in CBAM cost. This is the floor for any unlisted origin.

Source: Annex IV §5 of Regulation (EU) 2023/956 (cumulative §5(a)-(d) conditions for verified actuals); Annex IV §4.2.2 (fallback when §5 not met); Annex III of Implementing Reg (EU) 2025/2621 (country emission factors and the ZZZ alternative-default value of 0.612 tCO₂e/MWh). Country EF and CBAM cost computed live from cbam_electricity_defaults × cbam_certificate_prices.

Audit-trail readiness — every PDF for CN 27160000 ships compliance-grade

Every PDF for CN 27160000 ships audit-ready: SHA-256 hash + QR + reg citations baked in. Designed for the question that comes after customs clearance — the audit two years later.

Where on the map does CN 27160000 hurt your CBAM bill the most?

Origins coloured by EU default emission factor. Greener origins cut both CBAM cost and audit complexity — less to verify, fewer surprises in your data. Origins without a country-specific row in Annex III fall back to the ZZZ alternative default (0.6120 tCO₂e/MWh per Annex IV §4.2.2) and render with a dashed border.

Every Annex III electricity origin — ranked by CBAM cost per GWh

The CBAM cost spread on 1 GWh of imported electricity ranges from €0 (Albania) to €86,513 (Bosnia and Herzegovina) — a Infinity× spread. Most importers without a country-specific row fall through to the EU grid-average alternative default per Annex IV §4.2.2.

1. Albania
   0.000 tCO₂e/MWh
   €0
2. Belarus
   0.383 tCO₂e/MWh
   €28,863
3. GBR
   0.430 tCO₂e/MWh
   €32,405
4. Tunisia
   0.436 tCO₂e/MWh
   €32,857
5. Georgia
   0.440 tCO₂e/MWh
   €33,158
6. Egypt
   0.442 tCO₂e/MWh
   €33,309
7. Israel
   0.480 tCO₂e/MWh
   €36,173
8. Moldova
   0.530 tCO₂e/MWh
   €39,941
9. Russia
   0.585 tCO₂e/MWh
   €44,086
10. EU grid average (alternative default)alt
    0.612 tCO₂e/MWh
    €46,120
11. Turkey
    0.718 tCO₂e/MWh
    €54,108
12. North Macedonia
    0.887 tCO₂e/MWh
    €66,844
13. Morocco
    0.907 tCO₂e/MWh
    €68,352
14. Ukraine
    0.907 tCO₂e/MWh
    €68,352
15. Montenegro
    0.979 tCO₂e/MWh
    €73,777
16. Kosovo
    0.984 tCO₂e/MWh
    €74,154
17. Serbia
    1.041 tCO₂e/MWh
    €78,450
18. Bosnia and Herzegovina
    1.148 tCO₂e/MWh
    €86,513

Sources: cbam_electricity_defaults (Annex III of Implementing Reg (EU) 2025/2621) × cbam_certificate_prices (Reg 2025/2548). All figures live from DB; no fabrication. CBAM cost = 1000 × emission factor × cert price.

Your CBAM calendar — when each penalty hits your P&L

next cert price ~07/07/2026 · 479 days to first cert surrender.

Are you sure CN 27160000 is the right code? (We checked the boundaries)

CN 27160000 is the only in-scope 8-digit code we track in HS heading 2716. If you're shipping under a different code in this heading, run the scope check at /cbam/scope.

Origin carbon-price deduction (Article 9)

Article 9 of Regulation (EU) 2023/956 lets importers deduct any verified carbon price already paid in the country of origin from the CBAM certificate cost. If your Serbiasupplier participates in a domestic ETS or carbon-tax scheme and can produce verifier-attested proof of payment, you enter the €/tCO₂e in the calculator's Origin carbon price paid field and the deduction is applied to the gross cost.

We do not publish a live table of Serbia's domestic carbon prices on this page — the value depends on the specific scheme + verification, not a public daily print. Speak with your supplier and provide the verified figure to the calculator yourself.

Resources

• EU CBAM Registry (declarant portal)
• EU "DVs as adopted" Excel — source of every default intensity for Serbia
• Find the EU NCA you register with
• All 27 EU CBAM authorities
• CBAM cost calculator (live)
• Generate a CBAM data request letter for your Serbia supplier

Have a question about CBAM imports from CN 27160000 (Electrical energy)that isn't covered? Email support@customs-invoice.com — we'll publish answers to common ones here.