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Simplification · ELEC-01

Accept 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
Addressee Importers and authorised CBAM declarants of electricityAct COM(2025) 989 final, 2025/0419 (COD)Article Art. 1(22); Annex II, point (3) replacing point 4.2.1 of Annex IV of Regulation (EU) 2023/956Class Businesses

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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