Module 6 of 9 · S2 · Default values vs actual values
9.Common mistakes
WATCH OUT Using transitional-period defaults. They are no longer valid; only the corrected Default Values Act applies.
WATCH OUT Using unverified supplier data. A spreadsheet or certificate is not enough. Life-cycle database factors are not accepted either.
WATCH OUT Using the old annex or treating the Excel file as law. The old "including mark-up" columns were replaced; the Excel file is not legally binding.
WATCH OUT Forgetting the mark-up, or applying it twice. Annex I values are base values.
WATCH OUT Claiming unknown origin for a precursor. It triggers the highest default.
WATCH OUT Expecting actual values for 2026 imports without verified 2026 data.
Sources: TP-IR Art 4(3); DVA Art 1-2, recital 9; DVA-COR Art 1-2, recital 10, Annex I p.4; DV-XLS "Overview"; MA Art 7(1), Annex II A.1 points 4-5; QA 4.24, 5.17, 5.21.