Action layer · 505 days to first declaration
First annual CBAM declaration is due 30/09/2027. Document your iron & steel imports from Taiwan now.
EU default-value mark-up is +10% in 2026 and rises to +20% in 2027 per Implementing Reg (EU) 2025/2621. Switching to supplier-verified emissions skips the mark-up entirely — but you need verified figures before the higher rate kicks in. Calculate your exposure today, share the results with your supplier, and lock in lower CBAM cost for the year ahead.
Sources: Reg (EU) 2023/956 Art 6(1) as amended by Reg (EU) 2025/2083 (CBAM Omnibus, 20 Oct 2025) — deadline postponed from 31 May to 30 September of the year following the import year. Implementing Reg (EU) 2025/2621 §3 (mark-up phase-in). PDF prices read live from tier_config; deadline reads from the central cbam_deadlines system-settings row at render time. Operator updates at /admin/system propagate within 1 h.
CBAM Market Insights · Free reference
Taiwan
TWN
Dominant CBAM sector
iron & steel
~268 kt CBAM-scope mass to the EU
Eurostat Comext · as of 01/2026Taiwan accounted for ~268 kt of CBAM-scope EU-27 imports in 01/2026, dominated by iron & steel (100% of mass). Volumes are up 170% versus 12/2025 (99 kt). For iron & steel, Italy took the largest share (26%, followed by Belgium 26% and Spain 20%).
CBAM scope coverage
Eurostat Comext · as of 01/2026Taiwan's exports cross CBAM scope via the Annex I sectors of Regulation (EU) 2023/956. Sector mix below shows the share of Taiwan's CBAM-scope mass to the EU per sector.
EU default intensities for imports from Taiwan
EU Reg 2025/2621 (DVs as adopted) · as of 04/02/2026Direct + indirect CO₂e per tonne, then the Year-1 default value with the +10% statutory mark-up applied per Reg (EU) 2025/2621. Year-2 mark-up is +20%, Year-3 onwards +30%.
| CN code | Sector | Route | Direct (tCO₂e/t) | Indirect (tCO₂e/t) | 2026 value |
|---|---|---|---|---|---|
| 25231000 | cement | (A)— grey clinker / cement | 0.83 | 0.04 | 0.946 |
| 25232900 | cement | — | 0.83 | 0.07 | 0.979 |
| 26011200 | iron & steel | — | 0.18 | 0.04 | 0.242 |
| 72010000 | iron & steel | — | 1.86 | 0 | 2.046 |
| 72050000 | iron & steel | (C)— Carbon Steel based on BF/BOF | 1.87 | 0 | 2.057 |
| 72061000 | iron & steel | (C)— Carbon Steel based on BF/BOF | 1.94 | 0 | 2.134 |
| 72069000 | iron & steel | (C)— Carbon Steel based on BF/BOF | 1.94 | 0 | 2.134 |
| 72071111 | iron & steel | (C)— Carbon Steel based on BF/BOF | 2.2978 | 0 | 2.5276 |
| 72071114 | iron & steel | (C)— Carbon Steel based on BF/BOF | 2.2978 | 0 | 2.5276 |
| 72071116 | iron & steel | (C)— Carbon Steel based on BF/BOF | 2.2978 | 0 | 2.5276 |
| 72071190 | iron & steel | (C)— Carbon Steel based on BF/BOF | 2.4737 | 0 | 2.7211 |
| 72071210 | iron & steel | (C)— Carbon Steel based on BF/BOF | 2.2978 | 0 | 2.5276 |
Where in the EU does Taiwan ship CBAM-scope goods?
Eurostat Comext · as of 01/2026Top EU member-state destinations per sector — derived from Eurostat Comext extra-EU import flows. Each destination links to that country's CBAM National Competent Authority (NCA), which is the regulator the EU importer registers with for CBAM declarant status.
Worked example for Taiwan
Open the live calculator with CN 72081000, origin TWN, tonnage 200 t pre-filled. The result panel renders a live € figure using the EU's published default intensities + the current quarter's CBAM certificate price — no precomputed number lives on this page (so the example never goes stale).
Open the calculatorOrigin 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 Taiwansupplier 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 Taiwan'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
Frequently asked: CBAM imports from Taiwan
How much CBAM-scope mass does Taiwan ship to the EU?
Per Eurostat Comext (DS-059341), EU-27 imports from Taiwan of CBAM-scope goods totalled approximately 268 kilotonnes in 01/2026, with iron & steel as the dominant sector. Source: Eurostat Comext monthly extract.
What is the current CBAM certificate price for imports from Taiwan?
The CBAM certificate price is set EU-wide, not per origin. The most recently published price is €75.36 per tonne CO₂e. This applies to all CBAM-scope imports regardless of origin. Source: EU TAXUD CBAM certificate-price publication.
Where do I find the EU default emission values for Taiwan?
The European Commission publishes country-specific default emission values in the "DVs as adopted" Excel under Implementing Regulation (EU) 2025/2621. The /cbam/origin/twn page surfaces a representative slice of these values for Taiwan; the calculator at /cbam/calculator resolves the full set against the importer's CN code.
Can the carbon price already paid in Taiwan be deducted from the CBAM cost?
Yes, under Article 9 of Regulation (EU) 2023/956. An importer can deduct the carbon price effectively paid in the country of origin from the CBAM surrender obligation. The deduction must be supported by verified documentation from the supplier; we do not pre-fill an estimated deduction because Article 9 requires the actual price paid by the supplier, not a country-average figure.
Have a question about CBAM imports from Taiwanthat isn't covered? Email support@customs-invoice.com — we'll publish answers to common ones here.