Identification of the reporting period
Article 7
1. For the purpose of determining the actual embedded emissions in a good, the reporting period during which the good was produced shall be determined in accordance with the second subparagraph. Where a good was imported during the year 2026, the reporting period shall be the year 2026. Where the good was imported during another year than 2026, the reporting period shall by default be the calendar year during which the good was imported. However, if there is sufficient evidence to identify the actual time of production, the reporting period shall be the period during which the good was produced. 2. By way of derogation from paragraph 1, the reporting period for electricity imported into the customs territory of the Union shall be the year of import.