European Commission and Directorate-General for Taxation and Customs Union 16 December 2025, Commission Implementing Regulation (EU) 2025/2621 of 16 December 2025 laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and the Council as regards the establishment of default values

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Commission Implementing Regulation (EU) 2025/2621, adopted on 16 December 2025 pursuant to Article 7(7) of Regulation (EU) 2023/956 (Carbon Border Adjustment Mechanism), establishes country- and product-specific default values for calculating embedded emissions in imported goods other than electricity, indirect embedded emissions, and embedded direct emissions in imported electricity, applicable from 1 January 2026. Default values for goods other than electricity incorporate graduated mark-ups (10% in 2026, 20% in 2027, 30% from 2028 onwards) to prevent underestimation of actual emissions, with a reduced 1% mark-up applied to fertilisers, while indirect embedded emissions are based on a five-year average of the country-of-origin electricity grid emission factor. The Regulation is directly applicable in all Member States, is subject to mandatory revision by December 2027 at the latest, and provides that where a precursor's country of production cannot be identified, the default value of the third country with the highest emission intensity for that precursor applies.AI