(a)

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 (Text with EEA relevance) · European Union

paragraph 2 is replaced by the following: ‘2. Embedded emissions in goods other than electricity shall be determined: ; based on the actual emissions in accordance with the methods set out in points 2 and 3 of Annex IV; or by reference to default values in accordance with the methods set out in point 4.1 of Annex IV.’

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.