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Simplification · ELEC-01Accept default values for imported electricity that reflect fossil generation only, regardless of the exporting country's actual generation mix.
Importers and authorised CBAM declarants of electricity must comply, and it sits in an act that is partly law and partly a proposal.
Why it matters
The act this comes from is partly law in force and partly a proposal that can still change.
- It is Art. 1(22); Annex II, point (3) replacing point 4.2.1 of Annex IV of Regulation (EU) 2023/956, in the CBAM extension — downstream goods and anti-circumvention. as of 2026-08-14
- The act gives its timing as: from entry into force (third day after publication), Art. 2. as of 2026-08-14
- It names one industry by name: Power. as of 2026-08-14
- Compliance is checked by none, annual. as of 2026-08-14
The rule
New — no predecessor
Trigger
determination of embedded emissions of imported electricity using specific default values
Obligation
Accept default values for imported electricity that reflect fossil generation only, regardless of the exporting country's actual generation mix.
Who is affected
Addressee
Importers and authorised CBAM declarants of electricity
Class
Businesses
Sectors
Names Power and heat
Applies
from entry into force (third day after publication), Art. 2
Burden drivers
No burden drivers recorded on this provision.
Source text
Verbatim
Specific default values shall be set at the emission factor for electricity in the third country, group of third countries or region within a third country, based on the best data available to the Commission.
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