Free tool · Dual Carbon Cost Tool
Has your European customer asked for your 2026 emissions data yet?
Dual Carbon Cost Tool
Three minutes, three answers for a Taiwanese fastener exporter: how many CBAM certificates your EU buyer needs if you file on default values; how much that changes with a China Steel wire-rod actual figure; and how to put the numbers into a data pack your importer will accept. Public formulas, nothing stored.
And the Taiwan carbon fee? Most fastener plants are not charged (threshold 25,000 t a year); it reaches you only through the price of China Steel wire rod. Table one still runs it for you, but table two is where the money is.
A fastener maker in Kaohsiung gets a third email from its German buyer, with a supplier data request attached: send the precursor emissions data for your 2026 products by the deadline, or we file on default values and price accordingly. The boss asks: what is the default value? Our wire rod is from China Steel, how much does that change? Nobody in the office knows.Get the number first. Then decide whether to spend money.
If you are a trader, this page works differently for you
You have no electricity bill, no control over the process and no wire-rod account, so half the inputs below have to come from the plant. This page is not here for you to produce the right answer on your own. It turns “my EU customer is chasing me and the plant will not send data” into one sheet the plant understands: run the default-value figure first, so you know what your customer has to buy, then send the plant the data pack template and name the two cells you need, its wire-rod CBAM data sheet and the tonnes of wire rod per tonne of product. With those the right-hand column exists. Without them you at least know how much you are absorbing for whom, which is the number to hold in a pricing conversation. One template goes to several plants at once, and the fields come back the same shape, which is the only way they reconcile against your customer’s import lines.
Input assumptions
- Product category (CBAM CN code)
- Screws, bolts, fasteners (CN 7318)
- Annual exports to the EU (tonnes)
- 500
- Filing basis
- Default values (with the yearly EU mark-up)
- Emission intensity (tCO2e per tonne)
- 2.707
- Wire-rod source
- China Steel (pre-fills billet 1.86 tCO2e/t as a reference)
- Wire-rod carbon content (tCO2e per tonne of wire rod)
- 1.86
- Wire rod used per tonne of product (t)
- 1
- Your own process direct emissions (tCO2e per tonne of product)
- 0.409
- Taiwan plant annual emissions (tCO2e)
- 18000
- Approved high carbon-leakage risk entity
- –
- Simulate rising general rate
- –
- EU ETS certificate price (€ per tCO2e)
- €75
- Exchange rate (NT$ per €)
- 34.5
Your inputs
Everything runs in your browser: nothing is uploaded or stored, no sign-up. Every default can be edited.
Default 2.707: EU country-specific default for Taiwan (Annex I to IR (EU) 2025/2621 as replaced by IR (EU) 2026/1740). Taiwan route indicator: carbon steel BF/BOF (C), benchmark 1.364. Filing on defaults adds a mark-up: +10% in 2026 (2.978 filed, a computed figure rather than a table lookup), +20% in 2027, +30% from 2028. Fasteners are a complex good: embedded emissions = the wire rod’s embedded emissions plus your own production process. Fill in the wire-rod section below to see the actual-value gap.
CBAM-covered goods shipped to the EU only; other markets are out of scope.
Default = file on the EU country-specific default value, marked up every year. Measured = file on an actual intensity verified by an accredited verifier, no mark-up. In 2026 most fastener plants can only file on defaults, because verifiers only start registering on 2026-09-01.
On the default basis, keep the country default (pre-filled); the tool applies the mark-up per year. On the measured basis, enter the verified actual intensity.
Used for the carbon fee only: power, gas and manufacturing entities at 25,000 t or more are charged. Most fastener plants under a hundred people sit far below. Never done an inventory? Estimate the order of magnitude in the next field.
Purpose: your own inventory and your customer’s ESG questionnaire. It does not change the CBAM certificate amount, because Article 7(1) and Annex II of Regulation (EU) 2023/956 list CN 7318 and CN 7604 among the goods for which only direct emissions are taken into account, so indirect (purchased electricity) emissions stay out of the embedded-emissions calculation. Annual kWh × Taiwan’s industrial grid factor 0.466 kgCO2e per kWh, filled into the field above (editable). Purchased electricity (scope 2) only, so a lower bound.
Rough default 34.5 (as of 2026-08); editable.
First CBAM certificate price: €75.36 (April 2026). Drag to test other carbon prices.
① Taiwan carbon fee: three scenarios, five years (secondary)
Payment year = emission year + 1. Preferential rates A (NT$50) and B (NT$100) require an approved voluntary reduction plan; otherwise the general rate applies.
Your annual emissions are below the 25,000 t threshold, so the carbon fee is NT$0 for all five years; it reaches you only through the price of China Steel wire rod. CBAM does not care about that threshold; the next table is where your exposure lives.
② CBAM certificate cost (the main table)
The formula follows Implementing Regulation (EU) 2025/2620: certificates per tonne = filed intensity − free-allocation adjustment. The retained share is 97.5% in 2026 and falls to 51.5% by 2030. The two filing bases take different equations and different benchmark columns. Default filing runs Equation 6: filed intensity = country default × (1 + mark-up, 10% in 2026, 20% in 2027, 30% from 2028), deduction = retained share × CSCF × Column B. Measured filing runs Equations 2 and 4: no mark-up, deduction = retained share × CSCF × (Column A + mass ratio × the precursor’s Column B). Anything above the deduction is charged in full from year one. Only the 2026 benchmarks are settled; the EU replaces the set from 2027 (recital 10 of IR 2025/2620), so 2027 to 2030 here is extrapolation.
Check one thing first, because it can zero out the whole table below. The 50-tonne mass exemption counts the CBAM goods a single EU importer brings in across the whole year, not what you as one Taiwanese exporter ship. The same 500 t concentrated on one importer is not exempt; split across 12 importers at 42 t each, every one of them is exempt and the bill goes to zero. Call your customers and find out how their import volumes are structured before reading the amounts below.
This table is wider than a phone screen. Swipe sideways on it to reach the remaining columns.
| Import year | Filed intensity (tCO2e/t) | Retained free allocation | Certificates per tonne (tCO2e/t) | Certificates due (tCO2e) | Gross (€) | In NT$ |
|---|---|---|---|---|---|---|
| 2026 | 2.978 | 97.5% | 1.648 | 824 | €61,793 | NT$2,131,841 |
| 2027 | 3.248 | 95% | 1.953 | 976 | €73,222 | NT$2,526,176 |
| 2028 | 3.519 | 90% | 2.292 | 1,146 | €85,931 | NT$2,964,628 |
| 2029 | 3.519 | 77.5% | 2.462 | 1,231 | €92,325 | NT$3,185,212 |
| 2030 | 3.519 | 51.5% | 2.817 | 1,408 | €105,624 | NT$3,644,028 |
Default filing vs wire-rod actual path: five-year gap
Left = filing on the country default, with the yearly mark-up and a Column B deduction. Right = filing on measured values (intensity = wire-rod carbon content × wire rod used per tonne + your own process direct emissions), with a Column A plus precursor deduction. The gap is what having supplier data is worth; who absorbs it is a negotiation. Unit: NT$. Read the conditions on the right-hand column: the default filing needs no verification at all, which is what the mark-up buys, while the measured filing needs accredited verification reaching two installations, your own plant (process emissions, mass ratio, output and fuel records) and the wire-rod mill behind it. If either link has nothing verifiable, the right-hand column does not stand. Verifiers only start registering in the CBAM Registry on 2026-09-01, so no one can sign off a 2026 shipment today; the binding date is the EU importer’s first declaration on 2027-09-30, so 2026 data can still be verified during 2027 provided the underlying records are kept now. Treat the right-hand column as the floor when that chain holds, not as a saving already banked.
This table is wider than a phone screen. Swipe sideways on it to reach the remaining columns.
| Import year | Default filing | Wire-rod actual path | Gap |
|---|---|---|---|
| 2026 | 2,131,841 | 1,167,027 | 964,814 |
| 2027 | 2,526,176 | 1,212,373 | 1,313,803 |
| 2028 | 2,964,628 | 1,303,065 | 1,661,563 |
| 2029 | 3,185,212 | 1,529,795 | 1,655,418 |
| 2030 | 3,644,028 | 2,001,392 | 1,642,636 |
Five-year total: default filing NT$14,451,886, wire-rod actual path NT$7,213,652, gap NT$7,238,234.
③ Net after deduction (scenario)
Premise: the EU recognises the Taiwan carbon fee under CBAM Article 9. As of 2026-08 the implementing rules are a draft and Taiwan is not on the recognised list, so this is a scenario, not a current entitlement.
You pay no Taiwan carbon fee (below threshold), so there is nothing to deduct: net equals gross. Exporters under the fee threshold carry CBAM in full.
④ Combined cash-flow impact
Stress = general rate + CBAM without deduction. Lean = the carbon fee at preferential rate A plus the deduction, where that deduction is anchored on preferential rate B; the methodology page gives the reason (338 of 402 approved plans fall under B). Your real bill likely sits between the two. Unit: NT$.
This table is wider than a phone screen. Swipe sideways on it to reach the remaining columns.
| Year | Fee (general) | Fee (pref. A) | Fee (pref. B) | CBAM gross | CBAM net | Stress total | Lean total |
|---|---|---|---|---|---|---|---|
| 2026 | 0 | 0 | 0 | 2,131,841 | 2,131,841 | 2,131,841 | 2,131,841 |
| 2027 | 0 | 0 | 0 | 2,526,176 | 2,526,176 | 2,526,176 | 2,526,176 |
| 2028 | 0 | 0 | 0 | 2,964,628 | 2,964,628 | 2,964,628 | 2,964,628 |
| 2029 | 0 | 0 | 0 | 3,185,212 | 3,185,212 | 3,185,212 | 3,185,212 |
| 2030 | 0 | 0 | 0 | 3,644,028 | 3,644,028 | 3,644,028 | 3,644,028 |
Methodology and sources: · Generated · Estimated from public information; not legal, tax or customs advice.
What this calculator does not tell you
- Fee payment years lag emission years by one; CBAM certificates for 2026 imports are bought from February 2027 and surrendered by 2027-09-30. Table years are obligation years, not cash-out months.
- The CBAM bill is nominally paid by the EU importer; in practice it is pushed back through pricing. Who absorbs it is a negotiation.
- Fasteners (CN 7318) have been on the CBAM list since the original Annex I to Regulation (EU) 2023/956; they are not a downstream good added later. They are a complex good: embedded emissions = the wire rod’s embedded emissions plus your own production process. Point 3.16.2 of Annex I to IR (EU) 2025/2547 puts re-heating, forging, annealing, coating, galvanizing, wire drawing and pickling inside the system boundary and leaves plating, cutting, welding and finishing outside, so plating really is excluded but forging and heat treatment are not.
- Your purchased electricity stays outside the CBAM bill because Article 7(1) and Annex II of Regulation (EU) 2023/956 list CN 7318 and CN 7604 as direct-emissions-only goods, not because downstream goods count precursors alone. The electricity field is for the fee threshold and your customer’s ESG questionnaire; it does not move the certificate figures above.
- Steel benchmarks here use the carbon-steel BF/BOF route, which is the route indicator Taiwan carries in the annex; scrap-EAF benchmarks are an order of magnitude lower (0.066 vs 1.364 for fasteners). Aluminium runs the other way: Taiwan’s indicator is secondary aluminium (L) at 0.152, far below the primary route’s 1.493, so extrusions owe more certificates than intuition suggests. The applicable route always follows the Annex I designation for Taiwan.
- The cross-sectoral correction factor (CSCF) for 2026 to 2030 has not been published; the tool uses 1.0, which is an assumption rather than a looked-up value. CBAM benchmarks are settled for 2026 only, and the EU replaces the set from 2027 based on the 2026 to 2030 ETS benchmarks, so 2027 onward here is extrapolation.
- Preferential rates require an approved and annually verified reduction plan; 28 entities fell back to the general rate in round one.
- Default intensities are set high on purpose and marked up every year. Getting your wire-rod supplier’s actual data verified is often the cheapest way to cut the bill.
- Any change in FX, rates or benchmarks rewrites the result; the methodology page lists every source and its verification date.
Next steps and reference prices (from 2027; the 2026 screen is free)
All three are indicative reference prices, offered from 2027; in 2026 only the free screen runs and nothing is charged. A call confirms scope; the price is the number on this page, there is no separate quote.
- Screening verdictNT$5,000Free in 2026. A one-hour verdict call plus a one-page memo
- Single-plant CBAM communication packNT$25,000The main tier. Five working days, done for you, ready to send to the importer
- Through verification, plus custom EU customer commsNT$80,000The pack, plus walking with you to the verifier; verification fees separate
A call confirms scope; the price is one of these three numbers. Free screen registration and the English data pack template are on the same page.
Filing calendar, 2026 to 2028
Hard compliance deadlines only; add your own lead time for negotiations and verification.
| 2026-01-01 | CBAM definitive regime starts: EU-bound covered goods accrue declaration obligations. |
| 2026-03-31 | EU importers: authorised-declarant applications filed by this date may keep importing while pending. |
| 2026-04-30 | Taiwan: annual progress report due for preferential-rate reduction plans. |
| 2026-05-31 | Taiwan: carbon fee filing and payment on 2025 emissions. First round collected NT$4.97bn. |
| 2026-09-01 | CBAM: verifiers start registering in the CBAM Registry; from here importers schedule 2026 site verifications, or tell you they will file on defaults. |
| 2027-01-31 | Taiwan: deadline to apply for high carbon-leakage risk status for the payment year. |
| 2027-02-01 | CBAM certificate sales open (central platform), covering 2026 imports. |
| 2027-03-31 | CBAM: from 2027, at each quarter end importers must hold certificates for at least 50% of year-to-date imported emissions (first check; then 06-30, 09-30, 12-31). |
| 2027-05-31 | Taiwan: carbon fee filing and payment on 2026 emissions. |
| 2027-09-30 | First annual CBAM declaration and certificate surrender (2026 imports). |
| 2028-05-31 | Taiwan: carbon fee filing and payment on 2027 emissions. |
| 2028-09-30 | Annual CBAM declaration and surrender (2027 imports, 5% factor). |
Free download: the pack for your EU customer
Three files you can attach to your first reply: the fields an importer’s data request asks for, an English one-pager to forward to the importer, and a sample screening report run on an anonymised 500-tonne fastener plant so you can see what the deliverable looks like.
- Supplier data pack template (Excel, bilingual) ↓
CN code, precursor type and source, production, emission intensity, calculation method, verification status, plus a how-to sheet. Whatever the importer’s supplier data request asks, fill this.
- English one-pager for EU importers ↓
One page: your Taiwanese supplier can give you a 2026 precursor-emissions estimate and certificate cost in three minutes; the tool is free, the methodology public, and the data pack template is attached. Forward as is.
- Sample screening report (500 t fastener plant, anonymised, Chinese) ↓
Two pages: input assumptions, three tables, one line of reading, methodology link, date and disclaimer; the last page prints the three tiers and their scope. Meeting-room ready.
All three are free, no email required; the sample’s figures come from this page’s calculator, same methodology. As of 2026-08.
Free download: emissions data template
Your EU buyer does not want an ESG report; they want the exact fields that go into a CBAM declaration. This bilingual template lines up the fields, units and data-quality flags.
Free, no email required. Fields aligned with CBAM declaration needs, as of 2026-08.
If you want it done for you: three tiers, prices printed here
The tool above runs on defaults and rough numbers. The paid tiers rebuild the maths on your wire-rod data, actual process and customer terms, and finish the customer-facing side too.
All three are indicative reference prices, offered from 2027; in 2026 only the free screen runs and nothing is charged. A call confirms scope; the price is the number on this page, there is no separate quote.
The free initial screen is open now: leave an email and I reply within three working days to look at your case; we go further only if it is worth doing. When paid delivery opens (planned 2027), screened cases are scheduled in order of registration and payment is discussed only then.
Screening verdict
NT$5,000
Free in 2026. A one-hour verdict call plus a one-page memo
- Whether CBAM and the carbon fee actually reach you, and whether the exposure is tens or hundreds of thousands
- Your wire-rod source and customer request, and which single thing to do first
- Whether the next step is spending, waiting, or using the free government resources first
Single-plant CBAM communication pack
NT$25,000
The main tier. Five working days, done for you, ready to send to the importer
- Three scenarios over five years plus deduction optimisation: rebuilt on your wire-rod data and process, priced against defaults
- An English cover note for your EU customer, ready to send
- The supplier data pack: the importer’s request fields filled in, with methodology and sources
Through verification, plus custom EU customer comms
NT$80,000
The pack, plus walking with you to the verifier; verification fees separate
- Everything in the single-plant CBAM communication pack
- Pre-verification data preparation and two rounds with the verifier
- Two rounds of custom EU customer communication, plus a one-hour online briefing for your sales team or owner
Who made this
I’m Michael. Over seven years in sustainability, across consulting, corporate sustainability and carbon markets, where the job was judging whether a company’s sustainability information holds up; based in Singapore, working in Traditional Chinese and English. This tool and the free screen are maintained and answered by me personally: no team, no bot; the person replying on LINE is me.
This tool estimates from public information and is not legal, tax or customs advice; neither the tool nor any paid report files declarations on your behalf or issues verification documents; official obligations follow MOENV and European Commission publications.
Conflict of interest: the author of this site works in the carbon market industry. This is a personal project, unrelated to and not representing his employer. This site does not rate carbon credits and does not do recruitment agency work. The author separately sells one-on-one consultations; the data products themselves are free. About this site and its author