Check your understanding

1. Which provision gives the choice between actual and default values? A. MA Art 15 B. REG Art 7(2) C. DVA Art 2 D. REG Art 9(4)

2. An iron and steel good has a "total emissions" default of 1,500 t CO2e/t (hypothetical). What applies in 2027?

3. Your country's table shows "–" for your CN code. What do you use? A. Zero B. Annex IV C. "Other countries and territories" D. The transitional default

4. A supplier's verification report covers a different year from when the precursor was produced. What do you do? A. Use it anyway B. Use the default C. Average the two years D. Ask your verifier to approve it

5. Which annex gives the default for a precursor of unknown origin? A. Annex I "Other countries" B. Annex II C. Annex III D. Annex IV

6. Your buyer uses default values. You pay a domestic carbon tax. What deduction can the buyer claim? A. The full amount B. Only a default carbon price C. None D. Double the default price

7. Which statement about the default values Excel file is correct? A. It is legally binding B. It contains grid factors C. It is informational only D. It has mark-up columns

8. By when must the default values be reviewed?

Sources: REG Art 7(2), 9(4); MA Art 11(5), Annex II A.1 points 4-5; DVA Art 1(5), recital 11; DVA-COR Annex I p.4; DV-XLS "Overview".