1.Two legal routes: actual or default

Embedded emissions are based either on actual emissions (monitored and verified under the Methodology Act) or on default values (from the Default Values Act). You can also combine them, for example actual values for your own process and defaults for a precursor.

Your buyer files the declaration, but actual values only exist if you monitor, calculate and verify. If you do not, your buyer must use defaults.

KEY The first declaration, covering 2026 imports, is due by 30 September 2027. What you deliver before then decides whether your goods are filed at default or actual values for 2026.

Sources: REG Art 7(1)-(2), 7(4); MA Art 2, 11(1), Annex II A.1 point 2 p.27; DVA Art 1(1); QA 5.10 p.44; FS-ADV p.1.