Default values
Article 11
1. Where the embedded emissions in imported goods are determined on the basis of default values in accordance with Article 7(2), point (b), of Regulation (EU) 2023/956, default values laid down in accordance with Annex IV to that Regulation shall be used. 2. Where the embedded emissions of complex goods are determined on the basis of actual values, and the embedded emissions of precursors used in the production of those complex goods are determined on the basis of default values in accordance with Article 15, default values laid down in accordance with Annex IV to Regulation (EU) 2023/956 shall be used for those precursors. 3. For the determination of specific indirect emissions, default values laid down in accordance with Annex IV to Regulation (EU) 2023/956 shall be used, except where actual values can be used in accordance with Article 8. 4. For the determination of embedded direct emissions for electricity imported into the customs territory of the Union, default values laid down in accordance with Annex IV to Regulation (EU) 2023/956 shall be used, except where actual values can be used in accordance with Article 8. 5. The Commission shall conduct a review of the default values by December 2027 at the latest.