Actual Values vs Default Values
When to use actual embedded emissions versus default values, verification implications, and what CBAMValid prepares.
Next step
Read default-values guideDirect answer
Actual values reflect installation-specific monitored or calculated emissions and generally require independent verification where legally required.
Default values are official fallbacks that depend on multiple regulatory dimensions — not a single universal CN number.
Who is affected
Producers choosing a reporting pathway, importers assessing evidence strength, and reviewers who must prevent silent default substitution.
Regulatory rule
Pathway choice is a methodology decision. Switching from actual to default (or the reverse) changes evidence burden, verification expectations, and often the numeric result.
2026 definitive-period impact
Definitive-period declarations amplify the cost of undocumented pathway switches. Record the choice before sealing 2026 reporting packages.
Required data
- Evidence quality assessment for actual pathway
- Dimensional keys for any default lookup
- Documented reason for the selected pathway
- Ruleset version pinning both calculation and defaults
Decision tree
- 1. Can actual evidence support verification for material sources? If yes, prefer actual.
- 2. If not, confirm defaults are allowed for that goods/context under the ruleset.
- 3. Apply full dimensional lookup — never CN-only.
- 4. Log rejected alternatives and residual uncertainty.
- 5. Recalculate and reseal if the pathway changes.
Practical example
An aluminium smelter has strong electricity metering (actual indirect) but incomplete anode evidence. The team keeps actual electricity data and applies an allowed default only to the unsupported process component, with explicit methodology notes — not a blended invented factor.
Common errors and risks
- Treating defaults as “good enough actuals”
- CN-only default tables on websites
- Changing pathway after seal without a new release
- Hiding mark-ups that the rules require
Official EU sources
Follow Regulation (EU) 2023/956 and the implementing acts governing calculation and default publication; see also the default-values guide on this site.
How CBAMValid handles it
CBAMValid records pathway decisions, binds engine versions, and keeps actual vs default explicit in traces and sealed outputs.
Product boundary
CBAMValid does not decide legal acceptability of a pathway for a specific declarant; that remains with the operator, importer, and accredited verifier where required.
Regulatory basis / last review
For 2026 imports, the first CBAM declaration and corresponding certificate surrender deadline is 30 September 2027.
CBAMValid prepares operator evidence packages for independent accredited verification. It does not issue an accredited verification opinion, EU approval, customs approval, or registry acceptance.
- REG_2023_956: Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism
- REG_2025_2083: Regulation (EU) 2025/2083 of the European Parliament and of the Council of 8 October 2025 amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism
- IMPL_2025_2547: Commission Implementing Regulation (EU) 2025/2547 of 10 December 2025 laying down rules for the application of Regulation (EU) 2023/956 as regards the methods for the calculation of emissions embedded in goods
Last content review: 2026-07-26