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

• CELEX: Implementing Regulation (EU) 2026/1412
• Articles: 3

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 .

Schedules & Appendices

ANNEX BENCHMARKS

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