Module 6 of 9 · S2 · Default values vs actual values
Sources
- REG: Regulation (EU) 2023/956 (CBAM Regulation), consolidated 20.10.2025.
- MA: Implementing Regulation (EU) 2025/2547 (Methodology Act).
- DVA: Implementing Regulation (EU) 2025/2621 (Default Values Act).
- DVA-COR: Implementing Regulation (EU) 2026/1740 correcting Annexes I and IV of 2025/2621.
- DV-XLS: Default values, definitive period (Excel, update 06.08.2026).
- FS-ADV: Factsheet – Actual vs default values in your declaration (2026).
- QA: CBAM Questions and Answers (27.05.2026).
- G2: Guidance No. 2 – Quick guide for non-EU operators.
- TP-IR: Implementing Regulation (EU) 2023/1773 (transitional period), history only.