{
  "tool_id": "art-70-cbam-default-value-resolver",
  "note": "golden_hash empty until first `node golden-parity.test.mjs --update`.",
  "vectors": [
    {
      "name": "default-inputs",
      "policy_parameters": {},
      "output_payload": {
        "default_value_tco2e_per_t": 2.24,
        "markup_pct": 10,
        "effective_default": 2.464,
        "actual_path_recommended": false,
        "good_category": "iron_steel",
        "cn_code": "",
        "country_of_origin": "CN",
        "reporting_year": 2026,
        "provenance": "Default embedded-emission value for iron_steel (CN). Source: CBAM Implementing Regulation, reference_version CBAM-IR-v1.0-2024-Q4. Markup +10% applied for 2026 reporting year per Art 14.",
        "reference_version": "CBAM-IR-v1.0-2024-Q4",
        "note": "DECISION-SUPPORT DRAFT — values are approximate. Verify against the current Commission CBAM Implementing Regulation edition (https://taxation-customs.ec.europa.eu/) before use in any official declaration. Default markup rates: +10% 2026, +20% 2027, +30% 2028+."
      },
      "golden_hash": "10d3d2fb87ec40af162c908b3b6d035bc242401e06781ef02b41cf61bbf03deb"
    }
  ]
}