European Commission 10 December 2025, Commission Implementing Regulation (EU) 2025/2547 of 10 December 2025 laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and the Council as regards the methods for the calculation of emissions embedded in goods

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Commission Implementing Regulation (EU) 2025/2547 establishes the methodology for calculating direct and indirect greenhouse gas emissions embedded in goods imported into the Union under Regulation (EU) 2023/956. It defines system boundaries, production processes, and functional units for specific sectors while providing rules for the use of actual values, default values, and the monitoring of precursors. The regulation further specifies reporting requirements for operators and declarants, including the submission of verified emissions reports and monitoring plans to ensure consistency with the EU Emission Trading System.AI