Glossary
Mark-up (CBAM default values)
The yearly uplift applied to CBAM default values when actual verified data is not available: +10 % (2026), +20 % (2027), +30 % (2028+).
The mark-up is designed to incentivise importers to collect real supplier data rather than rely on defaults. If no verified actuals are available, the importer reports with default + the current year’s mark-up.