Module 8 of 9 · S3 · Verification, carbon price paid and the free allocation adjustment
11.Default carbon prices and the pending implementing act
The declarant may instead use a yearly default carbon price for your country, which the Commission may publish from 2027. With default emission values this is the only option.
A detailed implementing act (conversion, exchange rate, evidence) was expected in 2026 but is not in this course's sources yet. Check the Commission's CBAM pages before preparing evidence.
Sources: REG Art 9(4)-(5); QA Q3.10 p.27.