Materiaintel

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A versioned, row-level regulatory dataset of EU CBAM default emission values with change tracking: MATERIA diffed the superseded Annex I/IV tables against the replacement annexes in Implementing Regulation (EU) 2026/1740 and quantified the delta — 12,823 rows in the corrected table, 12,814 records matched across versions, and 837 rows where at least one direct, indirect or total emissions value changed. The dataset also encodes the calculation semantics the legal text implies: effective annual default = total-emissions default x (1 + annual mark-up), with 10% mark-up in 2026 / 20% in 2027 / 30% from 2028 for cement, iron and steel, aluminium and hydrogen, and 1% for fertilisers, and the rule that the mark-up applies to total emissions with direct and indirect columns informational. Plus production-route mappings (blast-furnace/BOF vs DRI/EAF vs scrap/EAF for steel; primary vs secondary for aluminium) and the 10-digit TARIC refinements required where CN8 is too broad (white vs grey clinker at 2523 10 00 10 / 90, cement and clay sub-products at 2523 90 00 10 / 90, calcined kaolinic clay at 2507 00 80 80)