Glossary
Default values
The Commission's default embedded-emission values per CN code and country, used when actual verified data is not available.
Default values are published by the Commission as implementing regulations (currently IR 2025/2621 as corrected by IR 2026/1740). They represent high-end emission estimates per CN code × country of production and come with a yearly mark-up: +10 % for 2026, +20 % for 2027 and +30 % from 2028.