Check your understanding

1. What materiality level applies to the specific embedded free allocation? A) 2 % per installation B) 5 % per tonne of good per CN code C) 5 % of total emissions D) None

2. First verification, on 2026 data. Can the visit be virtual? A) Yes, if simple B) Yes, on request C) No, unless force majeure D) Yes, always

3. By when should customers receive verified 2026 data?

4. You pay a carbon tax but get a partial refund. What can be deducted? A) The full tax B) The tax net of the refund, if documented C) Nothing D) Twice the refund

5. Your customer uses default values. How can it account for your carbon price?

6. A simple good has a benchmark of 1,1 t CO2e/t and is imported in 2028 (CSCF 1,0). What is its SEFA?

7. In the Excel file, a row has no CN code but a value marked "(2)". What does it mean? A) A typo B) Another value for the code above, for 2028-30 C) Secondary production D) Electricity

8. Which document must list the benchmarks you will use?

Sources: VPA Art 3-5, recital 3; GV §4.1; REG Art 9(1), 9(4); FAA Annex 3.1, 5.3; G4 Table 2-1; BM-XLS; MA Annex II A.5 point 6.