Commission Implementing Regulation (EU) 2026/1740 of 20 July 2026 correcting Implementing Regulation (EU) 2025/2621 as regards Annexes I and IV thereto
Source ID
SRC-784
Citation
Commission Implementing Regulation (EU) 2026/1740 of 20 July 2026 correcting Implementing Regulation (EU) 2025/2621 as regards Annexes I and IV thereto
Retrieved 16 October 2026 from EUR-Lex for the article 11 brief (research/PART11_RECHECK_2026-10-16/FETCH_RECORD.md section 2); research/ is not committed. Published in the Official Journal on 31 July 2026, before the closing date of 28 September 2026, and first read after it, on 16 and 18 October 2026.
Claims
CH3 CBAM channel (l.101 and l.103: the mark-up rule and the Syria table, confirming SRC-076); Chapter 8 l.155 (the sectors in Syria's table); article 11 (the D-306 item 4 mark-up chart) || 18 October 2026 (REVIEW_03 R03-8): the Chapter 8 l.155 limb confirms SRC-076 and is not relied on.
Status
READ_IN_PART
Version history
The register keeps changing after the book is fixed in print. Each entry below was added to this row in the order shown.
READ 18 OCTOBER 2026 at recitals 10 and 11, Articles 1 and 2, the opening paragraphs of the new Annex I and the Syria table (CB-1, CB-4; D-307). Title verbatim: 'COMMISSION IMPLEMENTING REGULATION (EU) 2026/1740 of 20 July 2026 correcting Implementing Regulation (EU) 2025/2621 as regards Annexes I and IV thereto'. Recital 10: 'the columns with default values that include mark-ups in all the tables for 2026, 2027 and 2028 in Annexes I and IV to Implementing Regulation (EU) 2025/2621 should be deleted. The methodology for calculating the default values with the mark-ups should be stated separately in opening paragraphs in Annexes I and IV. The final default values that include the mark-ups should then be calculated within the CBAM Registry and this calculation should be based on the default values for total emissions as provided for in Annex I. The default values for direct emissions and indirect emissions in Annex I have only been provided for information.' Article 1: 'Annex I to Implementing Regulation (EU) 2025/2621 is replaced by the text in Annex I to this Regulation. 2. Annex IV to Implementing Regulation (EU) 2025/2621 is replaced by the text in Annex II to this Regulation.' Article 2: 'It shall apply from 1 January 2026.' New Annex I, opening: 'For the calculation of the number of CBAM certificates, the default values of the column ‘total emissions’ shall be selected and increased as follows: For goods in the cement, iron and steel, aluminium and hydrogen sectors, the mark-up shall be 10 % for the year 2026, 20 % for the year 2027 and 30 % for the year 2028 and onwards. For goods in the fertiliser sector, the mark-up shall be 1 % for the year 2026 and onwards. Where a country or territory is not explicitly listed, the default value for the respective good from the table “Other countries and territories” needs to be selected.' Syria table: sections Cement, Fertilisers, Aluminium and Hydrogen, then the table for Taiwan; no iron and steel section. '2523100090 Other clinker including grey clinker 1,280 0,050 1,330 (A)'; '2523 29 00 Grey Portland cement 1,280 0,100 1,380'; '2523900090 Other hydraulic cements including grey hydraulic cements 1,220 0,100 1,320 (A)'; no marked-up columns. The totals are those of 2025/2621 as published (SRC-076). Annex II of 2025/2621 (the grid factors, Syria 0,550) is not replaced. WHAT THE BOOK MAY SAY ON THIS ROW: the mark-up rates and Syria's totals as printed; that the marked-up values are calculated in the CBAM Registry from the total; any marked-up Syrian figure is the stated mark-up applied to the printed total, and a sentence printing one may not say the annex prints it. NOT READ: the other country tables, Annex II of this regulation (the replacement Annex IV), and the recitals other than 10 and 11. The Commission's default-values spreadsheet of 6 August 2026 (research/PART11_RECHECK_2026-10-16/ec/EC_DV_correcting_act_final_update_06.08.xlsx) is information only, per FETCH_RECORD.md, and is not relied on here. The Commission's page says a consolidated version of 2025/2621 'will be available soon'; none was held to 16 October 2026.
18 October 2026 (closing pass 2, CL2-C), R03-2: Chapter 3 v35 l.103 now relies on this row ('With the mark-up applied to that total, as the CBAM Registry calculates it under a correcting regulation of 20 July 2026') and l.183 ('The totals and the mark-up rates are printed above because they are published'). Claims: read 'CH3 CBAM channel (l.101, l.103 and l.183 ...)'. Works cited gains this regulation.
19 October 2026 (D-315 remediation, CONSOLIDATED.md R-C-6): Chapter 3 v36 l.103 now reads 'A correcting regulation of 20 July 2026 leaves the CBAM Registry to apply the mark-up to that total, and on my arithmetic the figure is 1.463 in 2026 ...'; the six marked-up values are the author's multiplication of the totals by the mark-ups of Annex I, which the Registry calculates and this regulation no longer prints.