Commission Implementing Regulation (EU) 2026/1412 of 26 June 2026 determining revised benchmark values for free allocation of emission allowances for the period from 2026 to 2030 pursuant to Article 10a(2) of Directive 2003/87/EC of the European Parliament and of the Council

Article 1

The revised benchmark values listed in the Annex shall apply for the harmonised free allocation of emission allowances for the period from 2026 to 2030.

Article 2

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union .

BENCHMARKS

ANNEXSupplementary provisions

ANNEX BENCHMARKS For the purposes of this Annex, the definitions of products covered and of processes and emissions covered (system boundaries) set out in Annex I to Delegated Regulation (EU) 2019/331 shall apply. 1.    Product benchmarks without collection of data on electricity consumption Product benchmark Average value of the 10 % most efficient installations in 2021 and 2022 (t CO 2 equivalents/t) Benchmark value (allowances/t) for 2026-2030 Coke 0,132 0,143 Agglomerated iron ore 0,024 0,086 Hot metal 1,360 1,248 Pre-bake anode 0,300 0,290 Aluminium 1,489 1,423 Grey cement clinker 0,689 0,656 White cement clinker 0,919 0,890 Lime 0,771 0,693 Dolime 0,876 0,792 Sintered dolime 1,248 1,162 Float glass 0,412 0,394 Bottles and jars of colourless glass 0,284 0,242 Bottles and jars of coloured glass 0,255 0,233 Continuous filament glass fibre products 0,284 0,232 Facing bricks 0,100 0,083 Pavers 0,133 0,108 Roof tiles 0,128 0,121 Spray-dried powder 0,055 0,046 Plaster 0,049 0,045 Dried secondary gypsum 0,010 0,009 Short fibre kraft pulp 0,029 0,060 Long fibre kraft pulp 0,046 0,040 Sulphite pulp, thermo-mechanical and mechanical pulp 0,000 0,010 Recovered paper pulp 0,000 0,020 Newsprint 0,018 0,149 Uncoated fine paper 0,015 0,159 Coated fine paper 0,066 0,159 Tissue 0,170 0,167 Testliner and fluting 0,056 0,124 Uncoated carton board 0,021 0,119 Coated carton board 0,034 0,137 Nitric acid 0,015 0,151 Adipic acid 0,34 1,40 Vinyl chloride monomer (VCM) 0,195 0,191 Phenol/acetone 0,233 0,219 S-PVC 0,082 0,080 E-PVC 0,184 0,161 Soda ash 0,748 1,122 2.    Product benchmarks with collection of data on electricity consumption Product benchmark Average value of the 10 % most efficient installations in 2021 and 2022 (t CO 2 equivalents/t) Benchmark value (allowances/t) for 2026-2030 Refinery products 0,0251 0,0232 EAF carbon steel 0,130 0,142 EAF high alloy steel 0,186 0,176 Iron casting 0,210 0,163 Mineral wool 0,413 0,341 Plasterboard 0,125 0,122 Carbon black 1,320 1,048 Ammonia 1,630 1,522 Steam cracking 0,657 0,638 Aromatics 0,0116 0,0232 Styrene 0,318 0,264 Hydrogen 8,24 7,98 Synthesis gas (syngas) 0,002 0,190 Ethylene oxide/ethylene glycols 0,378 0,321 3.    Heat and fuel benchmarks Benchmark Average value of the 10 % most efficient installations in 2021 and 2022 (t CO 2 equivalents/TJ) Benchmark value (allowances/TJ) for 2026-2030 Heat benchmark 7,2 31,2 Fuel benchmark 10,4 28,1