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

In practice: checklist

  • Record the default "total emissions" value for each CN code you export.
  • Check whether your country table or "Other countries" applies; calculate 2026, 2027 and 2028 values.
  • List every precursor, its origin, and whether the supplier can provide a verification report.
  • Decide per product: actual, default or combined. Tell your EU buyers in writing.
  • If actual: prepare the monitoring plan and contract a verifier early (see S3).
  • If you pay a domestic carbon price: remember it needs actual values.
  • Track the default-value review due by December 2027.