Benchmark Tab

User guide:

1. Purpose

• The Benchmark Calculator tab is used to calculate your own benchmark emissions factor based on the specific precursors used to produce your imported good.
• It is required whenever you enter an actual emissions intensity — you cannot use the default benchmark in that case, and the tool will display a warning if you try.
• In the Analysis or Scenarios view tabs, a warning appears when you enter an actual emissions factor for a product without providing a corresponding benchmark emissions factor.

2. Setting Up Your Benchmark Calculation

Step 1: Enter the end product

• Select the CN code of the product you are importing.
• Set the default field to False — you want to use actual values, not the default benchmark.
• Leave precursor fields blank for the end product row; it is the final imported good, not a precursor.
• Enter any additional required information, such as production method (e.g. carbon steel produced via DRI).

Step 2: Add precursor goods

• Add a row for each input used to produce the end product (e.g. DRI for steel). 
  • Enter the CN code of the precursor.
  • Set default to False if using actual values.
  • Select the product ID of the good it feeds into.
  • Enter the specific mass — tonnes of that precursor used per tonne of the end product (e.g. 1 tonne of DRI per tonne of slabs).
• Repeat for any precursors of precursors (e.g. if DRI was made using iron ore, add iron ore as a further row linked to the DRI entry).
• The warning disappears once all complex goods in the chain have their precursors entered, or are classified as simple goods (for which the European Commission expects no further breakdown).

3. Using Default Values for Some Inputs

• If you do not know the actual emissions intensity for a specific precursor, you can use a default value for that row instead. 
  • Set the default field to True for that row.
  • Enter the country of origin for that precursor.
  • Delete any precursor rows linked to it — embedded emissions are already captured in the default factor, so no further breakdown is needed.
• You can mix actual and default data across rows in the same calculation.

4. Outputs

• The right-hand panel summarises the products you have entered along with their individual benchmarks.
• The far right column shows the calculations that produce the final benchmark: the sum of the process benchmarks for each precursor, plus the process benchmark for the final production step.
• The final benchmark value appears in the top right.

5. Applications

• Use this tab whenever you want a precise CBAM cost estimate based on actual emissions intensities rather than defaults.
• Once calculated, copy the benchmark value into the Analysis View or Scenario View to run cost calculations — it will also clear the warning that prompted you to use this tab.
• You can compare results with scenarios using default emissions factors to see how much your actual production data shifts the cost estimate.