For a single imported product, establish whether it falls under CBAM and what the 2026 certificate obligation costs: embedded emissions from the default factor or from your verified value, the 97.5% free allocation, the per-sector mark-up on default values and the deduction for a carbon price paid in the country of origin.
In the definitive period you do not pay on the full embedded emissions but on the share outside the free allocation — 2.5% in 2026. If you work from your CN code’s default emission factor, a mark-up is added on top: 10% for cement, steel and aluminium, 1% for fertiliser. That mark-up applies to the net certificate count and disappears as soon as you use verified emissions data from your supplier. A lower verified factor therefore feeds through into both the base and the mark-up.
The scanner works per product and shows every step: gross emissions, the free allocation, the net obligation, the mark-up, the certificate price and any deduction for a carbon price already paid. That makes the difference between two suppliers or two CN codes immediately visible, and it makes the outcome checkable: the report states the emission factor used, the tool version and the dataset vintage, so the same input gives exactly the same result later.