4.Looking up a default value, step by step

1. Country of production. Find your country's table in Annex I.
2. CN or TARIC code. Find your product's row.
3. Fallback. If your country is not listed, or the field shows "–", use "Other countries and territories".
4. Route letter (A)-(L). It does not change the value; it tells the Registry which benchmark to use for the free allocation adjustment.
5. Take "total emissions" and add the year's mark-up. The Registry does this.

Unknown origin of a precursor: use Annex IV, the highest country value, so claiming unknown origin never pays.

The Excel file (version 2, 6 August 2026) has one sheet per country, an "Other countries" sheet and an Annex IV sheet. It is for information only; the legal values are in Regulation 2026/1740. Values are stored as text with a decimal comma, and "N/A" in the indirect column marks goods where only direct emissions count.

SIMPLIFIED You do not calculate default-based emissions yourself. The declarant enters the goods and the Registry calculates.

Sources: DVA Art 1(5), recital 9; DVA-COR Annex I p.4, recitals 3-6, 10, 13; MA Art 7(1); DV-XLS sheets "Overview", "Version History"; FS-ADV p.1.