Module 6 of 9 · S2 · Default values vs actual values

8.A decision guide for exporters

Defaults likely cost your buyer more when:

  • you emit less than your country average;
  • your country or product falls back to "Other countries" (ten highest emitters);
  • you sell over several years, since the mark-up rises to 30 % by 2028 (fertilisers stay at 1 %);
  • you pay a domestic carbon price.

Actual values cost you: a monitoring plan and metering, an annual verification, staff time, and collecting verified data from suppliers.

A simple test:

  1. Find your default (Annex I, your country, CN code, "total emissions").
  2. Estimate your actual intensity from existing energy and production data.
  3. Multiply the difference × tonnes imported per year × expected certificate price.
  4. Compare with the yearly cost of monitoring and verification.
  5. Repeat with the 2027 and 2028 mark-ups.

KEY A partial route is often realistic: actual values for your own process, defaults for precursors your suppliers cannot document. Move precursors to actual values later.

Sources: REG Annex IV 4.1, Art 9; DVA-COR Annex I p.4; MA Art 5, 10(4), 15, Annex II A.1 points 4-5; FS-ADV p.2; QA 4.26, 5.12.