Commission Delegated Regulation (EU) 2026/285 of 3 February 2026 supplementing Regulation (EU) 2024/3012 of the European Parliament and of the Council by establishing the certification methodologies for permanent carbon removals activities

of 3 February 2026

supplementing Regulation (EU) 2024/3012 of the European Parliament and of the Council by establishing the certification methodologies for permanent carbon removals activities

Preamble

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) 2024/3012 of the European Parliament and of the Council of 27 November 2024 establishing a Union certification framework for permanent carbon removals, carbon farming and carbon storage in products ¹ , and in particular Article 8(2) thereof,

Whereas:

(1) Regulation (EU) 2024/3012 establishes a voluntary Union framework for the certification for permanent carbon removals, carbon farming and carbon storage in products in order to support the achievement of the Union objectives under the Paris Agreement adopted under the United Nations Framework Convention on Climate Change ² , in particular the collective achievement of the climate neutrality objective, at the latest by 2050, as laid down in Regulation (EU) 2021/1119 of the European Parliament and of the Council ³ . To that end, Regulation (EU) 2024/3012 lays down quality criteria for carbon removal activities with regard to quantification, additionality, storage, liability, and sustainability. It is necessary to set out the certification methodologies under which operators of permanent carbon removal activities taking place in the Union can demonstrate compliance of the activities with those quality criteria, and the carbon removals generated by such activities can be eligible for certification under the Union framework.

(2) The review carried out by the Commission of existing methodologies for the certification of permanent carbon removals and the ensuing work conducted by the Expert Group on Carbon Removals have identified three types of permanent carbon removal activities for which the scientific knowledge and technological maturity allow for the development of certification methodologies for the purpose of Regulation (EU) 2024/3012 that ensure the robust and transparent quantification of the net carbon removal benefit, namely direct air capture with carbon storage (‘DACCS’), biogenic emissions capture with carbon storage (‘BioCCS’), and biochar carbon removal (‘BCR’).

(3) It is appropriate to periodically review this Regulation, at least every four years, in all its aspects. Account is to be taken of technological and scientific progress and innovation, in particular improvements in monitoring, reporting and verification, with regard to DACCS, BioCCS and BCR activities and to other permanent carbon removal activities. Developments in Union legislation need to be equally considered, among others, the review of sustainability requirements under Directive (EU) 2018/2001 of the European Parliament and of the Council ⁴ . In order to reflect experience with the implementation of this Regulation, knowledge sharing events are to be organised for collecting feedback and sharing best practices.

(4) Currently DACCS, BioCCS and BCR activities are affected by a market failure; that is to say that they provide benefits on climate change mitigation that are associated with costs but do not generate adequate revenues for their operators, translating into a funding gap ⁵ . Operators capturing and storing biogenic or atmospheric CO 2 are unable to receive allowances or reductions in their obligations under Directive 2003/87/EC of the European Parliament and of the Council ⁶ . Therefore, operators of DACCS, BioCCS and BCR activities currently lack economic reasons to invest. This funding gap can be overcome through public support and revenues generated through the selling of certified units, or a possible combination of the two funding mechanisms ⁷ . For those activities it is therefore appropriate to set a standardised baseline of zero CO 2 equivalent as this is highly representative of the current standard performance of comparable practices and processes in similar social, economic, environmental, technological and regulatory circumstances. Therefore, in line with the rules on additionality in case of use of a standardised baseline set out in Regulation (EU) 2024/3012, such activities are considered additional.

(5) To ensure the permanence of the CO 2 storage, DACCS and BioCCS activities should store CO 2 in geological storage sites permitted under Directive 2009/31/EC of the European Parliament and of the Council ⁸ that provide the liability framework for any leakage of CO 2 . It should be possible for DACCS and BioCCS activities to use a shared transport infrastructure and to dispatch CO 2 to several storage sites that store CO 2 from multiple sources.

(6) BCR activities produce a quantifiable fraction of stable biochar that is expected to store carbon for at least several centuries and that can therefore generate permanent carbon removal units. The production and use of biochar should be monitored up to the point it is applied to soils or incorporated in products for the uses permitted under the BCR methodology. In cases where the application of BCR in soils has not been directly supervised, the operators should grant access to the site for at least one year following the application, so that an effective use of BCR in line with conditions for permanent storage of carbon can be verified. Considering the low risk of reversal of the fraction of biochar that has been identified as stable, and the use of a conservatism factor in the quantification of the permanent fraction of the biochar, no further monitoring should be required beyond the point at which the biochar is demonstrated to have been applied to the land or incorporated into a product.

(7) In order not to disincentivise the capture of CO 2 , the sustainability requirements for biomass applied in respect of BioCCS activities should not go beyond those applicable to biomass applied to bioenergy installations that do not capture CO 2 . It is appropriate to recall that in case of public support provided by Member States, operators need to comply with the cascading principle in accordance with Article 3(3) of Directive (EU) 2018/2001 and as implemented by Member States.

(8) To preserve ecosystems, biodiversity and natural carbon sinks, the BioCCS and BCR activities should not create unsustainable demand for biomass raw material and should be conducted in accordance with the principle of the cascading use of biomass and should provide a transparent reporting of the type of biomass consumed by the activity.

(9) BioCCS activities with the primary purpose of producing heat or electricity from biomass combustion should demonstrate that the biomass consumption capacity of the facility has not increased by more than the amount necessary to supply energy for the capture of biogenic CO 2 emissions.

(10) BCR activities in which biochar is the primary product of the activity, accounting for 50 % or more of the total energy outputs of the co-products, can only use feedstocks coming from waste or residue as defined in Article 2, points (23) and (43), respectively, of Directive (EU) 2018/2001 for the production of biochar.

(11) Where the increase in biomass consumption required to provide on-site heat or electricity used for DACCS or BioCCS activities, or for the production of biochar in BCR activities, is limited to waste and residual biomass or is consistent with the principle of cascading use of biomass and does not result in displacement of existing biomass uses or increased pressure on land, such increase is not expected to be associated with significant indirect land use changes (‘ILUC’) emissions. Currently on-site heat or electricity is not supplied in any significant amounts by consumption of food and feed-crop based biofuels, bioliquids or biomass fuels and it is considered unlikely this will change following the incentive effect of Regulation (EU) 2024/3012. Therefore, no ILUC associated emissions are expected to significantly affect the quantification of the net carbon removal benefit for DACCS, BioCCS and BCR activities.

(12) In order to enhance transparency and to recognise best practices in the sourcing of biomass feedstocks, operators of DACCS, BioCCS and BCR activities should report on the biomass feedstocks consumed by their activities. This information should feed into the assessment of how permanent carbon removal activites could affect ecosystems, the availability of feedstocks for other sectors, and the risk that feedstocks are sourced beyond local availability in the context of the review of the certification methodologies and for the purposes of their potential amendments.

(13) In order to preserve soil health, it is important to recall that biochar produced through BCR activities is to comply with Regulation (EC) No 1907/2006 of the European Parliament and of the Council ⁹ , Directive 2008/98/EC of the European Parliament and of the Council ¹⁰ , Regulations (EC) No 1069/2009 ¹¹ and (EU) 2019/1021 ¹² of the European Parliament and of the Council and Directive (EU) 2025/2360 of the European Parliament and of the Council ¹³ ,

HAS ADOPTED THIS REGULATION:

Article 1

Definitions

For the purposes of this Regulation, the following definitions shall apply:

(1) ‘atmospheric CO 2 ’ means CO 2 well mixed in the free atmosphere at ambient air temperature, where the concentration of CO 2 is not affected by local point sources but may vary because of regional anthropogenic and natural emission sources;

(2) ‘biochar’ means a carbonaceous material that is produced by thermal treatment of biomass or biomass fuels;

(3) ‘biochar carbon removal activity’ or ‘BCR activity’ means an activity resulting in the production and permanent storage of biochar by its application to soils or by its incorporation into materials;

(4) ‘biogenic emissions capture with carbon storage activity’ or ‘BioCCS activity’ means an activity resulting in a process of capturing biogenic CO 2 , followed by transport and permanent storage of that biogenic CO 2 by injection at a geological storage site for which a valid permit exists in accordance with Article 8 of Directive 2009/31/EC;

(5) ‘biogenic CO 2 ’ means CO 2 produced from a source of biomass, biofuel, bioliquid or biomass fuel by a chemical or biological process acting on the carbon atoms therein, including combustion, oxidation, anaerobic digestion and fermentation;

(6) ‘direct air capture with carbon storage activity or ‘DACCS activity’ means an activity resulting in a process that captures atmospheric CO 2 from ambient air, followed by transport and permanent storage of that atmospheric CO 2 by injection at a geological storage site for which a valid permit exists in accordance with Article 8 of Directive 2009/31/EC.

Article 2

Certification methodology for permanent carbon removals generated by direct air capture with carbon storage activities

1. A DACCS activity shall comply with the following requirements: (a) the eligibility criteria laid down in Section 1.1.1 of the Annex; (b) the activity and monitoring periods laid down in Sections 1.2.1.1 and 1.2.1.2 of the Annex; (c) the rules for identifying the carbon removal sinks and GHG emission sources laid down in Section 2.1.1 of the Annex; (d) the rules for calculating the baseline laid down in Section 2.1.2 of the Annex; (e) the rules for calculating the total carbon removals, laid down in Section 2.1.3 of the Annex; (f) the rules for calculating the greenhouse gas associated, laid down in Section 2.1.4 of the Annex; (g) the rules on long-term storage and liability, laid down in Section 3.1 of the Annex; (h) the rules on the minimum sustainability requirements laid down in Section 4.1 of the Annex; (i) the rules on the monitoring and reporting requirements laid down in Sections 1.3.2 and 1.3.3 of the Annex.

2. The operator of a DACCS activity shall ensure that the facility capturing the CO 2 is located in the Union.

Article 3

Certification methodology for permanent carbon removals generated by biogenic emissions capture with carbon storage activities

1. A BioCCS activity shall comply with the following requirements: (a) the eligibility criteria laid down in Section 1.1.1 of the Annex; (b) the activity and monitoring periods laid down in Section 1.2.1 of the Annex; (c) the rules for identifying the carbon removal sinks and GHG emission sources laid down in Section 2.1.1 of the Annex; (d) the rules for calculating the baseline laid down in Section 2.1.2 of the Annex; (e) the rules for calculating the total carbon removals laid down in Section 2.1.3 of the Annex; (f) the rules for calculating the greenhouse gas associated laid down in Section 2.1.4 of the Annex; (g) the rules on long-term storage and liability laid down in Section 3.1 of the Annex; (h) the rules on the minimum sustainability requirements laid down in Section 4.1 of the Annex; (i) the rules on monitoring and reporting requirements laid down in Sections 1.3.2 and 1.3.3 of the Annex.

2. The biogenic CO 2 captured in a BioCCS activity shall be generated as a by-product of production processes of goods, energy and services and shall not generate biogenic CO 2 from biomass, biofuel, bioliquid or biomass fuel solely for the purpose of capture and storage.

3. The operator of a BioCCS activity shall ensure that the facility capturing the CO 2 is located in the Union.

Article 4

Certification methodology for permanent carbon removals generated by biochar carbon removal activities

1. A BCR activity shall comply with the following requirements: (a) the eligibility criteria laid down in Section 1.1.2 of the Annex; (b) the activity and monitoring periods laid down in Section 1.2.2 of the Annex; (c) the rules for identifying the carbon removal sinks and GHG emission sources laid down in Section 2.2.1 of the Annex; (d) the rules for calculating the baseline laid down in Section 2.2.2 of the Annex; (e) the rules for calculating the total carbon removals laid down in Section 2.2.3 of the Annex; (f) the rules for calculating the greenhouse gas associated laid down in Section 2.2.4 of the Annex; (g) the rules on long-term storage and liability laid down in Section 3.2 of the Annex; (h) the rules on the minimum sustainability requirements laid down in Section 4.1 of the Annex; (i) the rules on monitoring and reporting requirements laid down in Sections 1.3.2 and 1.3.3 of the Annex.

2. A BCR activity shall ensure that the biochar production facility and the storage of the biochar are located in the Union.

Article 5

Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .

Final provisions

This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 3 February 2026. For the Commission The President Ursula VON DER LEYEN

¹ OJ L, 2024/3012, 6.12.2024, ELI: http://data.europa.eu/eli/reg/2024/3012/oj .

² Agreement adopted under the United Nations Framework Convention on Climate Change, which was approved by means of Council Decision (EU) 2016/1841 of 5 October 2016 on the conclusion, on behalf of the European Union, of the Paris Agreement adopted under the United Nations Framework Convention on Climate Change ( OJ L 282, 19.10.2016, p. 1 , ELI: http://data.europa.eu/eli/dec/2016/1841/oj ).

³ Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (‘European Climate Law’) ( OJ L 243, 9.7.2021, p. 1 , ELI: http://data.europa.eu/eli/reg/2021/1119/oj ).

⁴ Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources ( OJ L 328, 21.12.2018, p. 82 , ELI: http://data.europa.eu/eli/dir/2018/2001/oj ).

⁵ See Commission Decision of 2 July 2024 on State Aid SA.107009 (2024/N) – Sweden, Swedish biogenic CCS auction (C(2024) 4582 final), points 29 ff.

⁶ Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC ( OJ L 275, 25.10.2003, p. 32 , ELI: http://data.europa.eu/eli/dir/2003/87/oj ).

⁷ See Commission Decision of 2 July 2024 on State Aid SA.107009 (2024/N) – Sweden, Swedish biogenic CCS auction (C(2024) 4582 final), point 179.

⁸ Directive 2009/31/EC of the European Parliament and of the Council of 23 April 2009 on the geological storage of carbon dioxide and amending Council Directive 85/337/EEC, European Parliament and Council Directives 2000/60/EC, 2001/80/EC, 2004/35/EC, 2006/12/EC, 2008/1/EC and Regulation (EC) No 1013/2006 ( OJ L 140, 5.6.2009, p. 114 , ELI: http://data.europa.eu/eli/dir/2009/31/oj ).

⁹ Regulation (EC) No 1907/2006 of the European Parliament and of the Council of 18 December 2006 concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH), establishing a European Chemicals Agency, amending Directive 1999/45/EC and repealing Council Regulation (EEC) No 793/93 and Commission Regulation (EC) No 1488/94 as well as Council Directive 76/769/EEC and Commission Directives 91/155/EEC, 93/67/EEC, 93/105/EC and 2000/21/EC ( OJ L 396, 30.12.2006, p. 1 , ELI: http://data.europa.eu/eli/reg/2006/1907/oj ).

¹⁰ Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives ( OJ L 312, 22.11.2008, p. 3 , ELI: http://data.europa.eu/eli/dir/2008/98/oj ).

¹¹ Regulation (EC) No 1069/2009 of the European Parliament and of the Council of 21 October 2009 laying down health rules as regards animal by-products and derived products not intended for human consumption and repealing Regulation (EC) No 1774/2002 ( OJ L 300, 14.11.2009, p. 1 , ELI: http://data.europa.eu/eli/reg/2009/1069/oj ).

¹² Regulation (EU) 2019/1021 of the European Parliament and of the Council of 20 June 2019 on persistent organic pollutants ( OJ L 169, 25.6.2019, p. 45 , ELI: http://data.europa.eu/eli/reg/2019/1021/oj ).

¹³ Directive (EU) 2025/2360 of the European Parliament and of the Council of 12 November 2025 on soil monitoring and resilience (Soil Monitoring Law) ( OJ L, 2025/2360, 26.11.2025, ELI: http://data.europa.eu/eli/dir/2025/2360/oj ).

DEFINITIONS

For the purposes of this Annex, the following definitions shall apply:

(1) ‘associated GHG emissions’ means the increase in direct and indirect greenhouse gas emissions over the entire lifecycle of the activity which are attributable to its implementation;

(2) ‘capital emissions’ means the emissions associated with the construction of facilities and equipment associated with an activity;

(3) ‘captured CO 2 ’ means CO 2 captured and concentrated from a point source of CO 2 or from the atmosphere;

(4) ‘capture facility’ means a facility that captures CO 2 from the atmosphere or from a biogenic-CO 2 containing stream and conditions it to a form that is ready to be transported or stored, including in terms of CO 2 purity and pressure;

(5) ‘certification period’ means the period between a re-certification audit of an activity and the most recent preceding certification audit or re-certification audit of that activity;

(6) ‘CO 2 fugitives’ means any irregular or unintended CO 2 emissions from sources that are not localised, or are too diverse or not substantial enough to be monitored individually;

(7) ‘CO 2 venting’ means an intentional release of CO 2 occurring for operational or safety reasons;

(8) ‘exit point’ means a point at which CO 2 is transferred out of the capture facility for the purpose of either transport or storage, which excludes any smokestack, flue or other outlet at the capture facility from which CO 2 is released into the atmosphere;

(9) ‘fossil CO 2 ’ means CO 2 generated from fossil carbon, which is inorganic and organic carbon that is not zero-rated carbon under Commission Implementing Regulation (EU) 2018/2066 ¹ ;

(10) ‘permanent geological storage’ means storage of CO 2 at a geological storage site permitted under Directive 2009/31/EC;

(11) ‘point source of CO 2 ’ means a natural or anthropogenic source of gases that has a CO 2 concentration higher than that in the free atmosphere due to the generation of CO 2 by an oxidation process or other chemical process or the release of CO 2 from some form of storage or containment;

(12) ‘useful heat’ means heat generated to satisfy an economically justifiable demand for heat, for heating or cooling purposes.

1. DESCRIPTION OF THE CARBON REMOVAL ACTIVITY

1.1. Eligibility

1.1.1. Carbon removal activities with CO 2 capture and geological storage

Only the capture facilities may be operators of DACCS or BioCCS activities.

DACCS and BioCCS activities may transfer all or part of the captured CO 2 to storage sites for permanent storage to generate permanent carbon removal units. If part of the captured CO 2 is transferred for utilisation or is transferred for storage but recognised under an alternative framework, no permanent carbon removal units will be generated in respect of that fraction of the CO 2 .

1.1.2. Biochar carbon removal activity

A BCR activity shall consist of biochar production at one or more biochar production facilities that are owned by the same legal entity and that apply the same biochar production technology as each other. Biochar produced at different locations may never be assigned to the same production batch (see Section 2.2.5.1) even if the feedstock and production conditions are similar. Biochar from a single activity may be applied in soils or incorporated in products at several sites.

1.1.2.1. Eligibility criteria for the production

The biochar production process shall:

(a) heat biomass or biomass fuel to temperatures of at least 350 °C;

(b) be designed with the intention of fully capturing or destroying any methane produced with the biochar;

(c) utilise the co-produced heat for biomass drying or to satisfy another economically justifiable demand for heat, for heating or cooling purposes. As an exception to this rule, mobile biochar facilities may operate without utilisation of produced heat if it would be impractical in their specific context for the heat to be utilised. Certification schemes may provide more detailed requirements on minimum heat utilisation efficiency.

1.1.2.2. Eligible forms of biochar applications

1.1.2.2.1. Biochar applied in soils

Biochar may be applied to soils to provide permanent carbon storage. Operators of activities where biochar is applied to soils shall ensure that there is no significant risk that the net climate benefit of the BCR is offset by heat absorption due to albedo decreases.

Operators of activities that produce biochar that is used for landscaping, landfill or hole filling shall intermix the biochar with at least one other material prior to application and shall ensure that the intermixture cannot self-sustain combustion.

1.1.2.2.2. Biochar incorporated in products

Only BCR activities that incorporate biochar in cement, concrete or asphalt shall be eligible for certification.

1.2. Activity period, monitoring period and certification period

1.2.1. DACCS and BioCCS activities

1.2.1.1. Activity period

The duration of any activity period for DACCS and BioCCS activities shall not exceed 15 years. At the end of every activity period operators may start a new activity period by submitting a new activity plan.

1.2.1.2. Monitoring period

The monitoring period for DACCS and BioCCS activities shall be the period up until the point at which responsibility for all geological storage sites utilised by the activity has been transferred to the relevant competent national authorities in accordance with Article 18 of Directive 2009/31/EC.

1.2.1.3. Certification period

The duration of the certification period for DACCS and BioCCS activities shall not exceed 1 year.

Where it is not possible to precisely identify the period in time during which CO 2 captured during a given certification period physically enters permanent storage, operators may estimate emissions associated with transport and storage based on data recorded during the certification period without including in the calculation a temporal delay between the time at which the CO 2 was captured and the time at which it is injected, by assessing the average associated emissions (including fugitive emissions, leakage or venting) during transport and storage of CO 2 per tonne of CO 2 handled during the certification period.

1.2.2. BCR activity

1.2.2.1. Activity period

The duration of any activity period for a BCR activity shall not exceed 5 years. At the end of every activity period operators may start a new activity period by submitting a new activity plan.

1.2.2.2. Monitoring period

The monitoring period for BCR activities shall be:

(a) for activities that use biochar by application to soil, where application to soil is directly overseen by the certification body the period up to application, otherwise the period up to one year after the end of the certification period during which the biochar is reported to have been applied to the soil;

(b) for activities that use biochar by incorporation in products, the period up to the point at which it is demonstrated that the biochar has been incorporated.

1.2.2.3. Certification period

The certification period for a BCR activity shall not exceed one year. Carbon removals and associated emissions shall be recorded in the certification period in which the CO 2 is permanently stored by application of biochar to soils or incorporation of biochar in products.

1.3. Planning and reporting

1.3.1. Activity plan

Before the certification audit, the operator shall submit to the certification body an activity plan that includes the information necessary to assess compliance with the requirements of this methodology, as referred to in the third paragraph.

Where an operator wishes to change the activity plan during the activity period, that operator shall submit a rationale behind the changes to the certification bodies without delay and shall include any adjustment to the initial plan, in particular the recalculation of the expected greenhouse gas (‘GHG’) emissions and removals and impacts on sustainability requirements.

The activity plan shall include:

(a) a general description of the activity, the technologies and the infrastructure to be utilised;

(b) details of all entities of the carbon removal value chain involved in delivery of the activity;

(c) identification and demonstration of compliance of the activity with any relevant local, regional and national laws, statutes and regulatory frameworks;

(d) a list of emission sources and sinks that are relevant to the activity, in accordance with Sections 2.1.1 and 2.2.1;

(e) estimates of total carbon removals and GHG associated emissions of the activity for the activity period, in accordance with points (k), (l) and (m) of Annex II to Regulation (EU) 2024/3012;

(f) a description of any materiality assessment undertaken in accordance with Section 2.3.1;

(g) a description of the assessment of uncertainty, in accordance with Section 2.3.6;

(h) proof of compliance with the minimum sustainability requirements, in accordance with Section 4.1;

(i) funding sources received or applied for with regard to the activity, in accordance with Sections 2.1.2 and 2.2.2;

(j) any other information necessary for the certification body to conduct the certification audit in accordance with Article 9 of Regulation (EU) 2024/3012.

1.3.2. Monitoring plan

Before the certification audit, operators shall submit a monitoring plan to the certification body. That monitoring plan shall comply with the following criteria:

(a) it shall include a description of the activity to be monitored;

(b) it shall include a description of the procedure for managing the assignment of responsibilities for monitoring and reporting, and for managing the competences of responsible personnel;

(c) it shall include, where applicable, the default values used for calculation factors indicating the source of the factor, or the relevant source, from which the default factor will be retrieved periodically;

(d) it shall include, where applicable, a list of laboratories engaged in carrying out relevant analytical procedures;

(e) it shall include, where measurements are taken, a description of the measurement method including descriptions of all written procedures relevant for the measurement;

(f) it shall include, where applicable, a detailed description of the monitoring methodology where transfer of CO 2 is carried out, including a description of continuous measurement systems used and of procedures for preventing, detecting and quantification of leakage events from CO 2 transport infrastructure;

(g) it shall apply, where applicable, the minimum frequencies for analysis listed in Annex VII to Implementing Regulation (EU) 2018/2066;

(h) it shall apply the standard for quality assurance laid down in Article 60 of Implementing Regulation (EU) 2018/2066;

(i) it shall include a record keeping requirement for all relevant data and information consistent with the record keeping requirements laid down in Article 67(1) of Implementing Regulation (EU) 2018/2066.

In the case that it is not possible to fully detail the monitoring plan when an operator applies for certification, the monitoring plan shall be submitted as completely as possible, clearly indicating any non-final aspects and providing an indication of how the operator expects these aspects to be addressed. The activity may be certified on this basis provided the certification body accepts that the omissions are properly justified. The monitoring plan shall be finalised and presented to the certification body prior to the first re-certification.

Certification schemes may provide additional guidance on the elements to be included for each type of activity, minimum measurement frequencies for measurements not listed in Annex VII to Implementing Regulation (EU) 2018/2066, and/or best practice requirements for quality assurance.

Operators shall obtain, record, compile, analyse and document monitoring data, including assumptions, references, activity data and calculation factors in a transparent manner that enables the checking of performance achieved during at the various activity stages, and, when requested, report this information to the certification bodies or certification schemes .

Each parameter monitored shall be accompanied with the following information:

(a) entity responsible for collection and archiving;

(b) data source;

(c) equipment, measurement methods and procedures used for monitoring, including details on accuracy and calibration;

(d) monitoring frequency;

(e) quality assessment and quality check procedures.

All measurements shall be conducted with calibrated measurement equipment according to industry standards, following the requirements in Articles 42 of Implementing Regulation (EU) 2018/2066, and any necessary data aggregation shall be undertaken following the requirements in Article 44 of that Implementing Regulation (EU) 2018/2066.

1.3.3. Monitoring report

Before each re-certification audit, the operator shall submit to the certification body a monitoring report including the net carbon removal benefit, the total amount of gross carbon removal generated by the activity, the amount of greenhouse gases associated to the activity and all the necessary information relating to the quantification of the net carbon removal benefit and any relevant information on the compliance of the activity with storage, liability and sustainability requirements. In particular, the monitoring report shall include the following:

(a) all the parameters specified in Sections 2.1.5.3, 2.1.6.4, 2.1.7.3, 2.1.8.5, 2.2.5.6, 2.2.6.2 or 2.2.7.3 measured and calculated for the quantification of carbon removals and GHG emissions associated with the activity. All removals and emissions of CO 2 and emissions of other GHGs shall be assessed over the certification period that is to be audited and reported in the monitoring report. Emissions of GHGs other than CO 2 shall be converted to tonnes of CO 2 eq by use of the 100-year Global Warming Potentials set out in Annex I to Commission Delegated Regulation (EU) 2020/1044 ³ ;

(b) the biomass feedstock or feedstock mix consumed as required under Section 4.2(a)(ii);

(c) the quantity of carbon farming sequestration units that have been purchased in accordance with Section 4.3.3;

(d) financing received or applied for with regard to the activity, in accordance with Sections 2.1.2 and 2.2.2;

(e) for BCR activities, the results of laboratory analyses required in Sections 4.4.1, 4.4.2 and 4.4.3.

2. QUANTIFICATION OF BASELINE, TOTAL CARBON REMOVAL AND ASSOCIATED GHG EMISSIONS

2.1. DACCS and BioCCS activities

2.1.1. GHG sources and sinks

DACCS or BioCCS activities shall consider the GHG sources and sinks included in Table 1.

Table 1

Sinks and sources that shall be included for DACCS and BioCCS activities

2.1.2. Baseline

A standardised baseline set to 0 tonnes of CO 2 per year [tCO 2 /year] shall apply for DACCS and BioCCS activities.

Where the activity is financed through a combination of public and private funding when submitting the activity plan to the certification scheme, operators shall indicate any form of public financing received or applied for with regard to the activity. This information shall be included in the certificate of compliance.

2.1.3. Quantification of the total removals of the activity

Operators may use one of two approaches for the calculation of the total carbon removal (CR total ), either the approach specified in Section 2.1.3.3 or that in Section 2.1.3.4, depending on whether the CO 2 captured by the activity would be kept fully segregated from CO 2 from other sources through the transport infrastructure and at the storage site.

2.1.3.1. Identification of captured CO 2 streams

A capture facility may capture CO 2 that is:

(a) solely atmospheric or biogenic CO 2 ;

(b) a combination of biogenic CO 2 and fossil CO 2 from a mixed CO 2 stream;

(c) fossil CO 2 captured from a process associated with the capture process.

The fractions of CO 2 captured by the activity shall be given the following designations.

The total amount of CO 2 captured at the capture facility and transferred for transport or storage shall be designated and calculated in accordance with equation [1].

where:

Any leakage of CO 2 occurring between the point of capture and the point of leaving the capture facility is implicitly excluded from the term .

The amount of atmospheric or biogenic CO 2 that is captured at the capture facility and is transferred for transport or storage shall be designated and shall be calculated in accordance with equation [2].

where:

In some activities, fossil CO 2 will be captured alongside CO 2 of atmospheric or biogenic origin. Where fossil CO 2 is emitted as a result of the capture process it may be captured, either separately from the capture of CO 2 of atmospheric or biogenic origin (‘separate capture’) or simultaneously with the capture of CO 2 of atmospheric or biogenic origin (‘co-capture’). If it is then permanently stored it may be excluded from the calculation of GHG associated . For BioCCS activities only it is also permissible to capture CO 2 from a mixed stream consisting of a combination of biogenic CO 2 and fossil CO 2 . Fossil CO 2 captured from the capture process is associated with the activity, and emissions from transporting and storing that CO 2 shall be included in GHG associated . Fossil CO 2 captured from a mixed stream by a BioCCS activity is not associated with the activity, and emissions from transporting and storing that CO 2 shall not be included in GHG associated . The amount of fossil CO 2 that is captured at the capture facility shall be calculated in accordance with equation [3].

where:

The amount of CO 2 emitted as a result of the capture process that is captured, , shall be determined in accordance with equation [4] as the sum of the separately captured and co-captured components.

where:

The amount of fossil CO 2 that is captured from a mixed stream as part of a BioCCS activity shall be calculated in accordance with equation [5].

where:

The amount of captured CO 2 for which transport or storage emissions shall be counted towards the term GHG associated shall be designated and shall be calculated in accordance with equation [6] as the sum of the atmospheric or biogenic CO 2 captured by the activity and transferred for permanent storage to be counted towards total carbon removals and the associated share of the amount of fossil CO 2 captured at the capture facility from processes that are specifically associated with the activity.

where:

2.1.3.2. Fraction of captured CO 2 to be counted towards the total carbon removal

An operator may choose to dispatch some fraction of the captured CO 2 of atmospheric or biogenic origin for purposes other than storage at an eligible site, or may choose to count part of the CO 2 that is permanently stored under a scheme other than the Regulation (EU) 2024/3012. The operator shall designate the fraction of the captured CO 2 of atmospheric or biogenic origin that shall be counted towards the total carbon removal as F CRCF , which shall be 1 in the case that all of the captured CO 2 of atmospheric or biogenic origin shall be transferred to permanent storage and generate permanent carbon removal units.

2.1.3.3. Segregated CO 2 stream

If all of is sent for storage and this CO 2 is at all times segregated from CO 2 from other sources during transit in the transport infrastructure and during storage and injection at the storage sites, CR total shall be measured as the quantity of CO 2 entering storage, adjusted where necessary to exclude any CO 2 in the segregated stream that is not atmospheric or biogenic in accordance with equation [7].

where:

2.1.3.4. Non-segregated CO 2 stream

As an alternative to Section 2.1.3.3, the operator may or, where the CO 2 captured by the activity is not fully segregated from other CO 2 in the transport infrastructure or at the storage site, shall, calculate CR total in accordance with equation [8].

where:

2.1.4. Quantification of the greenhouse gas emissions associated with the activity

The greenhouse gases associated shall be calculated according to equation [9].

where:

2.1.5. Capture of CO 2 directly from the air

2.1.5.1. Quantification of total CO 2 captured

The total amount of CO 2 captured at the capture facility, , shall be calculated in accordance with equation [1] and the quantity of CO 2 of atmospheric origin captured, shall be calculated in accordance with equation [2].

2.1.5.2. Quantification of associated GHG emissions

The GHG associated emissions with the capture shall correspond to the sum of emissions associated with the capture facility itself and relevant processes to produce inputs to the capture facility and shall be calculated in accordance with equation [10].

where:

2.1.5.2.1. Emissions from the capture facility

The emissions GHG facility associated with the capture facility shall be calculated in accordance with equation [11].

whereby:

refers to emissions due to fuel consumption and any other GHG emissions as part of the capture activity at the capture facility, calculated in accordance with equation [12].

where:

GHG elec refers to emissions due to net electricity consumption at the capture facility, calculated in accordance with equation [13].

where:

GHG heat refers to emissions due to net consumption of useful heat at the capture facility, calculated in accordance with equation [14].

where:

GHG capital refers to capital emissions from construction and installation of the carbon capture facility and shall be calculated in accordance with the principles detailed in Section 2.3.5.

GHG disposal refers to emissions from the treatment or disposal of any wastes generated by the direct air capture facility. This shall include emissions associated with the supply of any energy and inputs consumed in the course of waste disposal and any other GHG emissions associated with the disposal process. The certification schemes may provide guidance to allow operators to estimate disposal emissions where direct measurement would be unduly burdensome, and operators may use default values for disposal emissions where these are provided by the certification scheme for specific activity types.

2.1.5.2.2. Emissions from inputs

Where there are inputs including chemicals consumed by the capture facility the emissions associated with the consumption of these inputs during the certification period shall be calculated in accordance with equation [15].

where:

Operators may group any number of inputs whose collective emissions are considered non-material on the basis of a materiality assessment and substitute for them an emission term equal to , i.e. a group of inputs for which, when taking a high-end estimate of expected associated emissions, is in accordance with equation [16].

2.1.5.3. Monitoring and reporting

In accordance with Section 1.3.3, operators shall include in the monitoring report before each re-certification audit the measured or calculated parameters listed in Table 2. Where a parameter is noted as to be monitored, it shall be included in the monitoring plan in accordance with Section 1.3.2.

Table 2

Parameters for inclusion in the monitoring report

2.1.6. Capture of CO 2 from biogenic emissions

2.1.6.1. Quantification of total CO 2 captured

The total amount of CO 2 captured at the capture facility, , shall be calculated in accordance with equation [1] and the quantity of CO 2 of biogenic origin captured, shall be calculated in accordance with equation [2].

2.1.6.2. Capture of CO 2 from partially biogenic streams

Activities that capture biogenic CO 2 as part of a mixed stream that also contains CO 2 of fossil or other origin may be certified for the biogenic part. Such activities include, among others, activities capturing CO 2 from co-fired bioenergy facilities or from waste-to-energy facilities processing partially biogenic waste, as well as from energy-intensive industries, including but not restricted to cement, lime, metal and silicon producers that use partially biogenic fuel or feedstock. Only the biogenic part of the captured CO 2 may be counted towards CR total . Emissions associated with the carbon capture facility shall be allocated proportionately between the biogenic fraction that shall be included in and the non-biogenic fraction that shall not be included in the quantification. After transfer of the CO 2 from the point of capture into transportation infrastructure or a storage site, either a segregated system or mass balance accounting shall be used to identify a quantity of biogenic CO 2 entering permanent storage that is consistent with the amount of biogenic CO 2 captured (minus any losses).

2.1.6.3. Quantification of associated GHG emissions

The calculation of the GHG capture term shall consider only the emissions specifically associated with operating the capture process and the transfer of the CO 2 for storage or transport. The calculation shall include emissions associated with any static and mobile machinery utilised to enable the capture process. Emissions associated with the normal operation of the facility generating the biogenic CO 2 , that do not result from the operation of the capture process, shall not be included in the quantification. In the case that an emission source (e.g. on-site mobile machinery) serves both the capture process and one or more other processes at the facility, then a pro-rata fraction of the emissions from that source shall be attributed to the capture process.

GHG capture shall be calculated in accordance with equation [17].

where:

2.1.6.3.1. Emissions from the capture facility

The emissions GHG facility associated with the capture facility shall be calculated in accordance with equation [18].

whereby:

GHG bio refers to emissions due to the supply of additional biomass that is used to generate energy consumed by the capture process, calculated in accordance with the following equation [19].

where:

refers to CH 4 emissions due to biomass storage prior to processing at the facility where CO 2 is captured. It shall be calculated for each quantity of feedstock of a given type that is harvested or collected at the same time and stored in the same way. shall be set to zero for a quantity of feedstock if one or more of the following practices are followed for all biomass utilised:

(a) biomass stored consists of coarse woody material that naturally remains well aerated;

(c) biomass is pelleted for storage;

(d) operators otherwise demonstrate that biomass is stored in a way that avoids significant CH 4 emissions from anaerobic decomposition given the nature of the feedstock and the local conditions.

Otherwise, shall be calculated in accordance with equation [20].

where:

refers to emissions due to fuel combustion and any other GHG emissions at the capture facility that are associated with the capture activity specifically, including any CH 4 and N 2 O emissions from additional biomass combustion as defined in Section 2.3.3 but applying a CO 2 emission factor of zero to biomass combustion. In the case that a facility requires the use of fossil fuels to start up the combustion cycle the emissions from those fuels shall not be included as they are not considered associated with the capture process specifically. In the case that fuel is consumed for biomass handling or pre-treatment, then a fraction of that fuel calculated as (see equation [20]) shall be treated as associated with the capture process specifically. shall be calculated in accordance with equation [21].

where:

GHG elec refers to emissions due to net consumption of electricity at the capture facility for the capture process specifically, excluding own electricity consumption, calculated in accordance with equation [22].

where:

GHG heat refers to emissions due to net consumption of useful heat at the capture facility for the capture process specifically, excluding own heat consumption, calculated in accordance with equation [23].

where:

GHG capital refers to capital emissions from construction and installation of the carbon capture facility and shall be calculated in accordance with the principles detailed in Section 2.3.5.

GHG disposal refers to emissions from the treatment or disposal of any wastes generated specifically due to the capture activity, including waste from any biomass, biofuel, bioliquid or biomass fuel used for energy consumed by the capture process. This shall include emissions associated with the supply of any energy and inputs consumed in the course of waste disposal and any other GHG emissions associated with the disposal process including emissions of N 2 O and/or CH 4 due to aerobic or anaerobic degradation of the fraction of biogenic wastes associated with additional biomass use. The certification schemes may provide guidance to allow operators to estimate disposal emissions where direct measurement would be unduly burdensome, and operators may use default values for disposal emissions where these are provided by the certification scheme for specific activity types.

2.1.6.3.2. Emissions from inputs

Where there are inputs including chemicals consumed by the capture facility the emissions associated with the consumption of these inputs during the certification period shall be calculated in accordance with equation [24].

where:

The operator may group any number of inputs whose collective emissions are considered non-material on the basis of a materiality assessment and substitute for them an emission term equal to , i.e. a group of inputs for which, when taking a high-end estimate of expected associated emissions, is in accordance with equation [25].

2.1.6.4. Monitoring and reporting

In accordance with Section 1.3.3, operators shall include in the monitoring report before each re-certification audit the measured or calculated parameters listed in Table 3. Where a parameter is noted as to be monitored, it shall be included in the monitoring plan in accordance with Section 1.3.2.

Table 3

Parameters for inclusion in the monitoring report

2.1.7. Transport of CO 2

This section provides rules for the quantification of GHG emissions associated with CO 2 transportation activities via pipelines, road, rail or water transportation, and their infrastructure including intermediate storage, as well as losses of CO 2 occurring during this process.

These rules apply to activities that transport captured CO 2 as a concentrated CO 2 stream from a capture facility to one or more storage sites using one or more modes of CO 2 transportation. The transport pathway from the capture facility to the storage sites consists of one or more segments of transport infrastructure as defined in Article 3, point (29), of Regulation (EU) 2024/1735 of the European Parliament and of the Council ⁴ , which may be parts of one or more transport networks as defined in Article 3, point (22), of Directive 2009/31/EC. Where relevant data is available from reporting under Implementing Regulation (EU) 2018/2066, that data shall be considered reliable for the purpose of calculating transport emissions for the activity.

Transport infrastructure segments shall be designated in order to allow the allocation of transport-related emissions in the case that CO 2 from more than one source passes through parts of the same transport network. If CO 2 captured by a single removal activity is the only CO 2 passing through the relevant transport infrastructure, the whole transport pathway may be designated as a single transport infrastructure segment. Otherwise, the transport pathway shall be divided into a series of transport infrastructure segments. A new transport infrastructure segment shall be designated at least every time two or more CO 2 streams are merged, or two or more CO 2 streams are separated. Additional transport infrastructure segments may be specified at the discretion of the operator or certification body for organisational reasons.

An allocation fraction F S shall be specified for each transport infrastructure segment S as the fraction of the CO 2 passing through the segment in a certification period that comes from the activity and is being sent for storage (i.e. not including any CO 2 coming from the activity that is being transferred for utilisation) in accordance with equation [26].

where:

Operators may utilise independently verified F S values provided by CO 2 network operators.

In the case that the CO 2 passing through a transport infrastructure segment is a mix of atmospheric or biogenic CO 2 and fossil CO 2 emitted as a result of the capture process that was captured, then any losses shall be considered to consist of a pro-rata mix of atmospheric or biogenic CO 2 and fossil CO 2.

2.1.7.1. Quantification of fugitive, vented and leaked emissions of captured CO 2

In the event of intentional or accidental losses of transported CO 2 throughout the transport network, if the quantity CR total is calculated based on equation [8], these losses shall be explicitly quantified. Quantification rules are based on Implementing Regulation (EU) 2018/2066, which sets out the following two methods for the quantification of GHG emissions due to the operation of pipeline transport network: Method A, based on the overall mass balance of all input and output streams across an infrastructure segment or series of segments; and Method B, relying on the monitoring of emission sources individually, as included below. Operators may choose which of the two approaches to use for each infrastructure segment or series of segments.

Operators shall choose the method that leads to lower uncertainty of the overall emissions without incurring disproportionate costs.

2.1.7.1.1. CO 2 losses: Method A

Operators shall quantify , the intentional and accidental losses of atmospheric or biogenic CO 2 being sent for permanent storage to generate carbon removal units throughout the transport segment or segments, in accordance with equation [27].

where:

2.1.7.1.2. CO 2 losses: Method B

Operators shall quantify , the intentional and accidental losses of atmospheric or biogenic CO 2 being sent for permanent storage to generate carbon removal units throughout the transport segment or segments, in accordance with equation [28].

where:

2.1.7.1.2.1. Fugitive emissions

Fugitive emissions during CO 2 transportation in any of the following components: (a) seals; (b) measurement devices; (c) valves; (d) intermediate compressor stations; (e) intermediate storage sites, shall be calculated in accordance with equation [29].

where:

Certification schemes may provide lists of default fugitive emissions factors for relevant equipment.

2.1.7.1.2.2. Vented emissions

Activity operators shall calculate CO 2vented for each transport infrastructure segment S as the expected venting identified for that transport infrastructure segment by the operator of the transport network. If the operator of the transport network does not provide venting emissions at the disaggregated level of the transport infrastructure segment, venting emissions shall be allocated by segment on a reasonable basis to be agreed by the activity operator and certification body. Certification schemes may provide guidance further specifying the basis to estimate vented emissions.

2.1.7.1.2.3. Leakage events

Implementing Regulation (EU) 2018/2066 requires that each transport network operator shall monitor the transport network and calculate the amount of CO 2 leaked from the transport with a suitable methodology documented in the monitoring plan, based on industry best practice guidelines.

Activity operators shall calculate CO 2leakage for each transport infrastructure segment S as the amount of leakage identified for that transport infrastructure segment by the operator of the transport network during the certification period. If the operator of the transport network does not report leakage emissions at the disaggregated level of the transport infrastructure segment, leakage emissions shall be allocated for each segment on a reasonable basis to be agreed by the activity operator and certification body.

2.1.7.2. Quantification of associated GHG emissions for transport

GHG emissions associated with the transportation of CO 2 (for vehicles and/or in the supporting infrastructure) shall be calculated in accordance with equation [30].

where:

2.1.7.2.1. Emissions from non-pipeline transportation of CO 2

Following the principles in Section 2.3.4.5, GHG emissions associated with the non-pipeline transport of CO 2 by transportation mode T in each transport infrastructure segment, GHG T,S , shall either be calculated based on actual data on fuel consumption in accordance with equation [31] or based on vehicle efficiencies and actual data about vehicle distance travelled in accordance with equation [32]. Operators are permitted to use different approaches for different transport modes and infrastructure segments.

where:

where:

2.1.7.2.2. Emissions from transportation infrastructure

GHG emissions due to fuel and electricity consumption across all processes at installations required to operate the transport network shall be calculated according to equation [33]. Operators may use default values for emissions from transportation infrastructure where such default values are provided by certification schemes.

where:

2.1.7.3. Monitoring and reporting

In accordance with Section 1.3.3, operators shall include in the monitoring report before each re-certification audit the measured or calculated parameters listed in Table 4. Where a parameter is noted as to be monitored, it shall be included in the monitoring plan in accordance with Section 1.3.2.

Table 4

Parameters for inclusion in the monitoring report

2.1.8. Injection of CO 2 at storage sites

A CO 2 capture activity may transfer CO 2 via a transport pathway to one or more storage sites for injection into geological storage.

If CO 2 from sources other than the activity is stored at the same site, an allocation fraction shall be defined for each storage site S as the fraction of the CO 2 stored at that site in a certification period that comes from the activity in accordance with equation [34].

where:

2.1.8.1. Quantification of CO 2 entering the storage site

The amount of CO 2 entering the storage site shall be determined at the entry point or points using a measurement-based approach in accordance with Articles 40 to 45 and Article 49 of Implementing Regulation (EU) 2018/2066.

2.1.8.2. Application of mass balance rules

Other than in the case that the CO 2 stream is fully segregated and the rules in Section 2.1.3.3 are used to determine CR total , a mass balance system based on the following principles shall be used to trace CO 2 through the transport infrastructure from the capture facility to the storage site:

(a) each quantity of CO 2 entering the transport or storage system may be treated as having been stored or otherwise discharged from the system (by losses or by supply for a non-storage application) only once;

(b) the sum of the quantities of CO 2 entering, or released from intermediate storage at, any transport infrastructure segment or storage site in a given period shall be equal to the sum of the quantities of CO 2 identified as leaving or being intermediately or permanently stored at that infrastructure segment or storage site in the same period (allowing for any discrepancy associated with the quantity of CO 2 actively in transit or undergoing storage related processes at the end of the period and for measurement uncertainty);

(c) where a quantity of CO 2 from an activity is mixed with a quantity of CO 2 from other sources, and that mixed stream of CO 2 is then transferred to more than one subsequent transport infrastructure segments or storage sites, then the operator may agree with other interested parties which of the transferred quantities of CO 2 is (or are) to be treated as originating or partially originating from that activity;

(d) where a quantity of CO 2 is transferred into an interconnected transport network and thereby mixed with a quantity of CO 2 from other sources, the operator is not required to model the transit time of the CO 2 from the activity through the transport network – any corresponding quantity of CO 2 transferred out of the transport network after the time at which the CO 2 from the activity enters the transport network may be treated as the CO 2 from the activity, with the constraint that it is not permissible to assume that CO 2 has travelled against the flow direction in a transport infrastructure segment;

(e) subject to these principles detailed in points (a) to (d), contractual arrangements may be used to identify a quantity of CO 2 being injected at a storage site with an equivalent quantity of CO 2 from a capture installation (accounting for losses in transit using the rules in this methodology) that was transferred into a system of shared infrastructure, even though the actual physical location of the CO 2 molecules captured by the activity may be unknown. No other quantity of CO 2 stored by or leaving that system of shared infrastructure may be identified with the quantity of CO 2 captured by the carbon removal activity;

(f) operators shall provide adequate evidence (or arrange for the entities providing the transport and/or storage infrastructure services to provide adequate evidence) that the abovementioned mass balance requirements and any additional requirements imposed by the certification scheme have been complied with.

2.1.8.3. Quantification of fugitive and vented emissions of captured CO 2

In the event of any intentional or accidental losses of CO 2 prior to entering permanent storage, if the quantity CR total is calculated based on equation [8], these losses shall be explicitly quantified.

Fugitive and vented emissions during injection at the storage site shall be calculated in accordance with Section 23, subsection B.1, of Annex IV to Implementing Regulation (EU) 2018/2066. For geological storage, data regarding fugitive and vented emissions shall be based on data recorded by the entity operating the storage site under Implementing Regulation (EU) 2018/2066. The total loss of CO 2 from the activity during storage shall be calculated in accordance with equation [35].

where:

At each site S, the sum of the fugitive and vented emissions shall be equal to the difference between the measured amount of CO 2 entering the site and the measured amount of CO 2 injected in the storage reservoir, in accordance with equation [36].

where:

2.1.8.4. Quantification of associated GHG emissions

The GHG emissions associated with injection at a storage site shall be calculated in accordance with equation [37].

where:

2.1.8.4.1. Emissions from the storage site

The GHG emissions at each storage site shall be calculated in accordance with equation [38].

where:

where:

2.1.8.4.2. Emissions from inputs

Where there are inputs consumed at the storage site the emissions associated with the consumption of these inputs during the certification period shall be calculated in accordance with equation [42].

where:

The operator may group any number of inputs whose collective emissions are considered non-material on the basis of a materiality assessment and substitute for them an emission term equal to , i.e. a group of inputs for which, when taking a high-end estimate of possible associated emissions, is in accordance with equation [43].

2.1.8.5. Monitoring and reporting

In accordance with Section 1.3.3, operators shall include in the monitoring report before each re-certification audit the measured or calculated parameters for the certification period being audited listed in Table 5. Where a parameter is noted as ‘to be monitored’, it shall be included in the monitoring plan in accordance with Section 1.3.2.

Table 5

Parameters for inclusion in the monitoring report

2.2. BCR activity

2.2.1. GHG sources and sinks

BCR activities shall consider GHG sources and sinks included in Table 6.

Table 6

Sinks and sources that shall be included for a BCR activity

2.2.2. Baseline

A standardised baseline set to 0 tCO 2 /year shall apply for BCR activities.

Where the activity is financed through a combination of public and private funding, in order to document that there is no overcompensation of costs, when submitting the activity plan to the certification scheme operators shall indicate any form of public financing received or applied for with regard to the activity. This information shall be included in the certificate of compliance.

2.2.3. Quantification of the total removals of the activity

The operator shall calculate the total carbon removals (CR total ) in accordance with equation [44].

where:

2.2.4. Quantification of the greenhouse gases associated to the activity

The greenhouse gases associated shall be calculated according to the equation [45].

where:

2.2.5. Production of biochar

2.2.5.1. Production batches

The amount of biochar produced shall be measured and assigned to production batches that share feedstock mix and common processing conditions, i.e. the same underlying process is used and target temperature of biochar production, the biochar residence time and any techniques used to manage the oxygen concentration are consistent across the batch. Common feedstock mix requires shares of feedstock types in the mix to be similar across the batch. Production batches may not include biochar produced in more than one certification period.

During re-certification units may be issued in relation to all production batches applied or incorporated during the relevant certification period. If only part of a production batch has been applied or incorporated at the point of re-certification, then units shall be issued for the part that has been applied or incorporated, and units may be issued for the remainder if it has been applied or incorporated at the point of a later re-certification.

A production batch may be interrupted and restarted at a later time. If biochar produced from the same feedstock under the same conditions is split into more than one consignment for sale to different end uses, this may still be treated as a single production batch for the purpose of quantification.

Certification schemes may establish additional requirements on the definition of a production batch to limit the permissible variation of the biochar in the batch. Certification schemes may set a maximum allowable size for a single production batch.

2.2.5.2. Biochar properties

Operators shall undertake laboratory testing on each production batch of biochar. Certification schemes may provide guidance on the list of properties to be reported to certification bodies during recertification audits, which shall at least include the properties required in order to follow this methodology:

(a) the organic carbon content of the biochar, C org , as required in equation [44];

(b) the molar ratio of hydrogen to organic carbon in the biochar (H/C org ratio), as required in Section 3.2 and when the decay function is used to assess the permanence fraction of the biochar (Section 2.2.7.1.2);

(c) the energy density of the biochar on a lower heating value basis;

(d) where the random reflectance assessment is used to assess the permanence fraction of the biochar (Section 2.2.7.1.1), the fraction of the biochar that is identified as having a R o reflectance value of 2 % or greater and associated measurements;

(e) compliance with the maximum thresholds for the limited substances detailed in Sections 4.4.1, 4.4.2 and 4.4.3.

2.2.5.3. Biochar sampling

All production batches of biochar shall be sampled. Samples shall be representative of the average properties of the production batch being sampled. Operators shall include a description of the sampling protocol in the monitoring plan for review by the certification body at the certification audit, and shall follow this protocol during the activity period. The sampling protocol may be amended during the activity period where operators demonstrate that the sample data is at least equally representative of the batches. Sampling protocols shall be consistent with Article 33 of Implementing Regulation (EU) 2018/2066, with the exception of the last sentence of paragraph 1 of that Article.

The biochar to be sampled shall be well-mixed, and operators shall take an adequate number of samples to ensure that the data from the samples is representative of the production batch. When a production batch is produced over a period of time (in one or more production runs) sampling shall be undertaken either after mixing of the biochar produced over the full production period, or on subsets of the batch and a sufficient number of samples shall be taken to robustly establish the average properties of the biochar across the full production batch. A certification body or certification scheme may require analysis of retention samples if this is deemed necessary to establish a representative characterisation of a production batch, or to confirm that measurements taken are representative.

Sampling protocols may allow for a reduction in the frequency of sampling over time if it is demonstrated that a process reliably produces biochar with consistent characteristics from a given feedstock.

Certification schemes may provide additional guidance on allowable sampling protocols, which may differentiate the level of sampling required for different production contexts and between different types of biochar where that is technically justified.

The biochar producer shall take retention samples of the biochar produced which shall be made available on request to the certification body, certification scheme or relevant representatives of competent national authorities. One litre retention samples shall be taken for each production batch every day that biochar is produced and may be aggregated across the calendar month for storage, keeping samples of each production batch separate. Retention samples shall be stored for at least two years.

2.2.5.4. Quantification of associated GHG emissions

The emissions associated with the operation of the biochar facility shall be calculated in accordance with equation [46].

where:

where:

2.2.5.4.1. Emissions from the biochar facility

The emissions GHG biochar associated with the biochar production facility, including any emissions associated with preparation and packaging of biochar, shall be calculated in accordance with equation [48].

whereby:

GHG bio refers to emissions associated with the production and supply of biomass and biomass fuel used at the biochar-producing facility, calculated in accordance equation [49].

where:

refers to CH 4 emissions due to biomass storage prior to processing at the biochar production facility. It shall be calculated for each quantity of feedstock of a given type that is harvested or collected at the same time and stored in the same way. shall be set to zero for a quantity of feedstock if one or more of the following practices are followed for all biomass utilised:

(a) biomass stored for use in the biochar production process consists of coarse woody material that naturally remains well aerated;

(c) biomass is pelleted for storage;

(d) operators otherwise demonstrate that biomass is stored in a way that avoids significant methane emissions from anaerobic decomposition given the nature of the feedstock and the local conditions.

Otherwise, shall be calculated in accordance with equation [50].

where:

GHG combustion refers to emissions due to fuel consumption at the biochar production facility, including CH 4 and N 2 O emissions from biomass, biogas and bioliquid combustion for energy, whether brought in from outside the facility or co-produced by the process, calculated in accordance with equation [51].

where:

refers to any emission into the atmosphere of methane generated by the biochar production process. CH 4 emissions shall be measured at least twice per production unit during the first certification period with an interval of at least a third of the certification period, and measured in grams of methane emission per kilogram of biochar production. The certification scheme may further specify the requirements for methane sampling, and may provide guidance on conservatively inferring methane emissions from related measurements such as hydrocarbons or CO.

If these measurements are consistent, the average of the measurements may be taken as characteristic of the production unit. CH 4 emissions measurements shall be considered consistent if either:

(a) both measurements demonstrate that CH 4 is only emitted at trace levels, defined as a level of CH 4 emissions that would amount to less than 1 % of CR total if continued for the entire certification period and expressed in tCO 2 e on a GWP 100 basis; or

(b) the measured level is similar for the two measurements, defined as the higher of the two measurements being not more than 40 % above the lower measurement.

If the measurements are not consistent, additional measurements shall be taken until a reliable estimate of average CH 4 emissions is established. In the case that CH 4 emissions above a trace level are identified, the operator shall produce and implement a CH 4 reduction plan to eliminate these emissions that shall be measured again in the subsequent certification period. If CH 4 emissions are found to be emitted at only trace levels, such measured level may be taken as representative for that production unit for the following five years, after which CH 4 emissions shall be measured again.

GHG elec refers to emissions due to electricity consumption at the biochar production facility, calculated in accordance with equation [52].

where:

GHG heat refers to emissions due to net consumption of useful heat at the biochar producing facility, calculated in accordance with equation [53].

where:

GHG capital refers to capital emissions from construction and installation of the biochar production facility and shall be calculated in accordance with the principles detailed in Section 2.3.5.

GHG disposal refers to emissions from the treatment or disposal of any wastes generated by the biochar production facility. This shall include emissions associated with the supply of any energy and inputs consumed in the course of waste disposal and any other GHG emissions associated with the disposal process including emissions of N 2 O and/or CH 4 due to aerobic or anaerobic degradation of biogenic wastes. The certification schemes may provide guidance to allow operators to estimate disposal emissions where direct measurement would be unduly burdensome, and operators may use default values for disposal emissions where these are provided by the certification scheme for specific activity types.

2.2.5.5. Emissions from inputs

Where there are inputs including chemicals, but excluding anything within the scope of capital emissions, consumed by the biochar production facility, other than fuels that are considered in the GHG combustion term, the emissions associated with the consumption of these inputs during the certification period shall be calculated in accordance with equation [54].

where:

The operator may group any number of inputs whose collective emissions are considered non-material on the basis of a materiality assessment and substitute for them an emission term equal to (cf. Section 2.2.3), i.e. a group of inputs for which when taking a high end estimate of expected associated emissions, in accordance with equation [55].

2.2.5.5.1. CO 2 capture at the biochar production facility

Where CO 2 capture of biogenic CO 2 is implemented at the biochar production facility, this shall not be counted as a negative emission in GHG associated but may be eligible for certification as a BioCCS carbon removal activity.

2.2.5.6. Monitoring and reporting

In accordance with Section 1.3.3, operators shall include in the monitoring report before each re-certification audit the measured or calculated parameters listed in Table 7. Where a parameter is noted as to be monitored, it shall be included in the monitoring plan in accordance with Section 1.3.2.

If a quantity of biochar is produced during one certification period but applied or incorporated in a later certification period, the emissions and removals associated with that quantity of biochar shall be recorded in the later certification period.

Table 7

Parameters for inclusion in the monitoring report

2.2.6. Transport of biochar

This section provides rules for the quantification of GHG emissions associated with biochar transportation. Any emissions associated with biomass or biomass fuel transportation from the point of harvest/collection to the biochar production facility do not fall under this section, but shall be included in the term GHG bio in equation [49].

2.2.6.1. Quantification of associated greenhouse gas emissions for transport

Following the principles in Section 2.3.4.5, GHG emissions associated with the transport of biochar, GHG transport , shall either be calculated based on actual data on fuel consumption in accordance with equation [56] or based on vehicle efficiencies and actual data about vehicle distance travelled in accordance with equation [57]. Operators are permitted to use different approaches for different transport modes, in which case GHG transport shall be calculated as the sum of the emissions calculated with each approach.

where:

where:

2.2.6.2. Monitoring and reporting

In accordance with Section 1.3.3, operators shall include in the monitoring report before each re-certification audit the measured or calculated parameters listed in Table 8. Where a parameter is noted as to be monitored, it shall be included in the monitoring plan in accordance with Section 1.3.2.

Table 8

Parameters for inclusion in the monitoring report

2.2.7. Application of biochar

This section provides rules for the quantification of the permanence fraction of the CO 2 removals generated by the BCR activity and GHG emissions associated with the application of biochar to soils or incorporation of biochar to products.

2.2.7.1. Calculation of the permanence fraction

The permanence fraction of the biochar, F perm , may be calculated using one of the approaches described below.

Operators may choose for each production batch which approach to use to calculate the permanence fraction, but may not combine elements of these two approaches to assess the permanence of a single production batch.

2.2.7.1.1. Random reflectance assessment

Operators using this option shall submit at least three random samples from each production batch of biochar for random reflectance assessment at a qualified laboratory. The reflectance assessment shall involve two analytical elements:

(a) Part of each sample shall be thermochemically analysed to identify the reactive organic carbon fraction, F reactive . This analysis shall involve heating the sample to identify the fraction of the material that is subject to thermal decomposition when heated to high temperature. The laboratory must use a methodology consistent with best practice. Certification schemes may set additional requirements on this laboratory analysis.

(b) Part of each sample shall be analysed with incident light microscopy to measure the random reflectance of the non-reactive solid fraction, and identify the fraction of the sample that has a random reflectance, R o , of at least 2 %. The certification scheme may require the operator to use a specific laboratory method for this analysis, which should be consistent with current science and best practice. If the certification scheme does not specify a method, the operator shall use a laboratory method that meets the specifications stated below.

In the analysis, each sample shall be prepared by embedding crushed particles from the sample in a resin, grinding and polishing one of the faces of the resulting pellet and assessing the reflectance by taking 500 point measurements per sample, evenly distributed across the polished surface. A distribution shall be fitted to these point measurements using kernel density estimation with a univariate Gaussian kernel, where given a set of measured R o values x 1 , x 2 , x 3 , … , x 500 the fitted function shall be defined:

Where:

The fraction of the non-reactive material with a R o greater than 2 %, F Ro>2 % , shall then be calculated by numerical integration of the fitted function using the composite Simpson’s 1/3 rule to estimate the value of the integral of the probability function for R o > 2 %.

The permanence fraction in each submitted sample i of biochar shall then be calculated as:

For a number of tested samples n , the estimated permanence fraction of the sampled biochar shall be calculated as the arithmetic mean of the permanence fractions measured for each sample:

For the purpose of the uncertainty assessment required in Section 2.3.6, the assessment of F perm by the random reflectance method shall be treated as having an associated uncertainty calculated in accordance with equation [62].

Where:

2.2.7.1.2. Decay function

This approach consists in the application of a decay function parameterised by the H/C org ratio of the biochar, which shall always be less than or equal to 0,7, and the annual average temperature at its location of application or incorporation, i.e. soil temperature for application to soils and air temperature for incorporation in products. Certification schemes may provide additional guidance or location-specific default values for assessing temperature.

Operators using this option for permanence assessment shall use the H/C org ratio for the biochar and the expected average temperature for the location of biochar application or incorporation (soil temperature in the case of application, air temperature in the case of incorporation) to calculate F perm in accordance with equation [63] using the appropriate parameters m and c from Table 9, rounding temperature up to the next 5 °C interval. This estimates the remaining carbon after 200 years using the decay data documented by Woolf et al. (2021) ⁵ .

where:

Table 9

Parameters for calculating F perm

For the purpose of the uncertainty assessment required in Section 2.3.6, the assessment of F perm by the decay function method shall be treated as having an associated uncertainty of zero, as the decay function is already considered a conservative basis for estimation.

2.2.7.2. Quantification of associated GHG emissions

The GHG emissions associated with the application and/or incorporation of biochar into soils and products across one or more application or incorporation sites shall be calculated in accordance with equation [64]. Only emissions that are directly related to the use of the biochar shall be included. In the case that biochar is intermixed with another material, such as fertiliser, prior to application or incorporation, emissions associated with producing and handling those second materials shall not be included, and the emissions from application or incorporation shall be allocated on a mass basis.

The certification scheme may provide detailed guidance on how the associated greenhouse gas emissions shall be assessed for particular types of activities.

where:

2.2.7.2.1. Emissions from application or incorporation

The GHG emissions associated with application or incorporation at each site shall be calculated in accordance with equation [65].

where:

where:

Operators may use default values per tonne of material applied or incorporated for specified application or incorporation methods for any of the quantities Q fuel , Q elec and Q heat where such default values are provided by the certification scheme.

2.2.7.3. Monitoring and reporting

In accordance with Section 1.3.3, operators shall include in the monitoring report before each re-certification audit the measured or calculated parameters listed in Table 10. Where a parameter is noted as to be monitored, it shall be included in the monitoring plan in accordance with Section 1.3.2.

Table 10

Parameters for inclusion in the monitoring report

2.3. Common elements for quantification

2.3.1. Completeness and materiality

The quantification of associated GHG emissions shall be complete and shall cover all process and combustion emissions from all material emission sources and source streams belonging to the permanent carbon removal activities and all other relevant emissions.

Where an operator or a certification body identifies emissions from a source, or from a group of sources, associated with an activity that are material but are not covered by the present methodology, the operator shall ensure that such emissions are included in the calculation of the associated GHG emissions.

Unless otherwise stated, all emission sources identified in these rules must be assessed and must be included in the calculation of GHG associated , even if they do not reach the level of materiality described here. There are two potential exceptions to this principle, contexts in which a materiality assessment may be undertaken and emissions assessed as being below the materiality threshold do not need to be directly assessed. These contexts are capital emissions (Section 2.3.5), and input emissions (Sections 2.1.5.2.2, 2.1.6.3.2 and 2.1.8.4.2).

A materiality assessment may also be required, as noted above, if the operator or certification body identified emissions from a source that is associated with the activity but is not explicitly identified in the present methodology. Where a materiality assessment is required on a specified emission source or group of emission sources, the operator must present to the certification body an estimate of the potential range of emissions across the activity period associated with that source. If the emissions at the high end of this range are equal to or greater than 2 % of the gross carbon removals delivered, or expected to be delivered, over the course of the activity period, then the emissions from that source are considered potentially material and must be directly assessed. At the certification audit operators shall carry out the materiality assessment based on expected emissions and removals over the activity period, and the basis for concluding that any emissions are immaterial shall be described in the activity plan. At re-certification audits the certification body shall assess whether there has been a significant deviation from the operational conditions declared at the certification audit. If such a deviation is identified operators shall carry out the materiality assessment again.

2.3.2. Net consumption of useful heat or electricity

Any energy recovery resulting from process configurations may lead to a reduction in the additional net consumption of a specified type of energy or a shift in net demand from one energy type to another. Therefore, for the calculation of net electricity or net useful heat consumption, operators shall assess the overall change in demand after such recovery processes have been implemented. The calculation of net consumption shall exclude any electricity or heat both produced and consumed on-site at the capture facility or the storage site or for the transport infrastructure. Emissions associated with electricity or heat generated on-site at a facility shall be accounted for separately by consideration of the fuel consumed. The overall change in demand corresponds to the difference between the quantity of electricity or heat imported from outside the facility for use directly by the activity and the quantity of electricity or heat that is exported for other uses that was recovered from processes directly required for the activity, including downstream processes such as CO 2 liquefaction. The calculation of net electricity or net useful heat consumption shall not include any heat or electricity that is produced specifically for export from the facility rather than recovered from a necessary process.

Where the net quantity of consumed heat or electricity is less than the gross quantity and this heat or electricity originates from more than one source, the net consumption from each source shall be calculated proportionally so that:

where:

In case of a net increase in availability of a type of energy as a result of energy recovery, the quantity (Q heat or Q elec ) may be reported as a negative value. Operators shall ensure that any above-mentioned negative quantity is substantiated through correct process assumptions. In the case that one or both of the terms Q heat or Q elec calculated for a process element is negative, then the accompanying emission factor (EF heat or EF elec ) shall be set to zero (i.e. there shall never be a negative term for GHG heat or GHG elec ).

2.3.3. Additional biomass consumption

Additional biomass consumption refers to the biomass, biofuel, bioliquid and biomass fuel that is consumed specifically to provide energy for a carbon capture process. In the case that heat is recovered from an existing biomass-based process whose primary aim is not the production of heat or electricity, and is used by the capture facility, this shall not be treated as a form of additional biomass consumption and shall instead by assessed using an emission factor for the consumed heat following Section 2.3.4.3.

2.3.3.1. Bioenergy facilities generating only electricity

In the case that carbon is captured at a bioenergy facility generating only electricity and some of this own electricity is consumed to power the carbon capture process, the additional biomass consumption Q biomass shall be calculated from the net amount of own electricity consumed in accordance with equation [70].

where:

2.3.3.2. Bioenergy facilities generating only heat

In the case that carbon is captured at a bioenergy facility generating only heat and some of this own heat is consumed to power the carbon capture process, the additional biomass consumption Q biomass shall be calculated from the net amount of own heat consumed in accordance with equation [71].

where:

2.3.3.3. Bioenergy facilities generating a mix of heat and electricity

In the case that carbon is captured at a bioenergy facility generating both electricity and heat, the additional biomass consumption Q biomass shall be calculated from the net amount of own electricity and own heat consumed in accordance with equation [72], whereby the value Q biomass shall be > 0).

where:

The two parameters η elec and η heat must be set consistently, either both by calculation or both by reference to technical documentation. If the values are based on technical documentation then they must be set on the same basis as if they were calculated (i.e. expected electricity and heat output, respectively, divided by expected fuel consumption in a representative mode of operation) and the certification body shall verify that the values used are consistently achievable under nominal operation of the facility, and that the mode of operation used to set the values is a reasonable representation of the way in which the installation is actually operated.

2.3.4. Emission factors

2.3.4.1. Electricity

The emission factor applied in the calculation of emissions associated with any net electricity consumption (EF elec ) shall be calculated in accordance with paragraphs 5 and 6 of Part A of the Annex to Commission Delegated Regulation (EU) 2023/1185 ⁶ .

By way of derogation from the first paragraph:

(b) for any activity based on a new capture facility or biochar production facility for which a final investment decision is made and construction has started no later than 31 December 2029, and for which the operator claims a zero emission factor for consumed electricity on the basis that the electricity is fully renewable, then if the operator is required to demonstrate temporal correlation between the consumption and generation of the renewable electricity, that temporal correlation may be assessed on an annual basis instead of on an hourly basis until 31 December 2044 or the end of the first activity period, whichever is sooner.

Operators may choose the approach to attribute greenhouse gas emissions values to the electricity for each source of consumed electricity independently, i.e. they are not required to use the same approach for setting the emission factor for electricity consumed in different locations.

Certification schemes may provide lists of up to date electricity emissions intensity values at the bidding zone level. In the case of net electricity export (a negative value for Q elec ) the emission factor shall be zero.

2.3.4.2. Heat

The following emission factors shall be applied in the calculation of emissions associated with any net heat consumption:

(a) for heat that is recovered from a process that is part of the activity: there are no additional emissions;

(b) for heat that is generated by combustion of fossil fuels: lifecycle emission factors for fossil fuel supply and combustion set out in the latest version of the Joint Research Centre document Definition of input data to assess GHG default emissions from biofuels in EU legislation ⁷ divided by the thermal efficiency of the heat generation process;

(c) for heat that is generated from biomass, biofuel, bioliquid or biomass fuel other than the case of own-heat consumption by a facility capturing CO 2 from biomass consumption for energy generation: emission factors for the supply and combustion (excluding CO 2 from combustion) of the biomass, biofuel, bioliquid or biomass fuel used, calculated in accordance with Annex VI to Directive (EU) 2018/2001 divided by the thermal efficiency of the heat generation process;

(d) for heat that is generated from non-biomass renewable sources: the emission factor is equal to zero;

(e) for heat from nuclear energy production: the emission factor is equal to zero;

(f) for heat that is recovered from a process from which heat was not previously recovered until a maximum of three months prior to the start of the activity): emission factor is equal to zero;

(g) for heat that is recovered from a process from which heat was already recovered or from a new process, i.e. a process coming into operation less than 6 months prior to the start of the activity, and that process is not directly related to the activity: the emission factor shall be set to the EU ETS benchmark emission factor for heat;

(h) for heat that is supplied from a heat network: the emission factor shall be set to the EU ETS benchmark emission factor for heat.

In the case of net heat export (a negative value for Q heat ) the emission factor shall be zero.

2.3.4.3. Biomass

When biomass, biofuel ⁸ , bioliquid ⁹ or biomass fuel ¹⁰ meeting the sustainability requirements set out in Article 29 of Directive (EU) 2018/2001 is consumed for an activity (see Sections 2.1.6.3.1 and 2.2.5.4.1), any CO 2 produced by chemical processes from the carbon atoms therein contained shall be accounted for with a CO 2 emission factor equal to zero, but the supply chain emissions for provision of the biomass, biofuel, bioliquid or biomass fuel shall be accounted for, and any non-CO 2 emissions associated with biomass combustion (primarily CH 4 and N 2 O) shall be accounted for.

The emission factor applied in the calculation of supply chain emissions associated with any consumption of biomass, biofuel, bioliquid or biomass fuel for the activity shall be calculated in accordance with the rules for calculating the GHG emissions associated with biomass, biofuel, bioliquid or biomass fuel supply set out in Annex V and Annex VI to Directive (EU) 2018/2001, considering the emissions up to the point of consumption associated with the terms e ec , e l , and e p as defined in those annexes plus emissions associated with transport (see next paragraph), and converting where necessary from emissions per unit of energy produced by a bioenergy facility to emissions per unit of feedstock consumed. As in Directive (EU) 2018/2001, wastes and residues shall be considered to have zero life-cycle greenhouse gas emissions up to the process of collection of those materials. For municipal waste, post-consumer wood waste and sewage sludge the ‘process of collection’ for the purposes of emissions calculation under Regulation (EU) 2024/3012 shall be understood to start only when the material is deposited at the facility at which the CO 2 capture activity will be implemented (for example at an energy recovery facility).

Emissions for transport of the biomass, biofuel, bioliquid or biomass fuel to the capture facility shall be calculated based on the actual distance travelled and mode of transport, whereby the disaggregated default emission factors listed for the e td term shall not be used. With regard to indirect land-use change (ILUC) emissions, the requirements set in Section 4.3.1 prevent the increase in the consumption of food and feed crops or food and feed-crop based biofuels, bioliquids or biomass fuels to supply on-site heat or electricity used for the CO 2 capture process and therefore ILUC emissions shall be set to zero .

Certification schemes may provide guidance on the calculation for feedstocks that do not have disaggregated default values in the Annexes to Directive (EU) 2018/2001.

2.3.4.4. Inputs and fuels

Where the quantification rules require the calculation of emissions associated with the use of inputs to that activity, including fossil fuels and materials used in the construction of capital equipment, lifecycle emission factors for those inputs shall be taken either from lists of default factors provided by the certification schemes or from the following hierarchical list of sources, sourcing the emission factors from the first source in the list from which it is available and using, where available, the most recent version of the sources:

(a) Part B of the Annex to Delegated Regulation (EU) 2023/1185;

(b) the most recent version of the Environmental Footprint datasets, or EF-compliant datasets;

(c) the Joint Research Centre document, Definition of input data to assess GHG default emissions from biofuels in EU legislation ;

(d) the JEC Well-to-Wheels report ¹¹ ;

(e) the ECOINVENT database, version 3.5 or a more recent version, or other comparable commercial databases;

(f) official sources such as the Intergovernmental Panel on Climate Change (IPCC), International Energy Agency (IEA), or government;

(g) other reviewed sources or peer-reviewed publications.

Where access to any databases under point (e) is not possible, operators may rely on points (f) or (g) above.

The lifecycle emission factors shall reflect the emissions associated with supplying those inputs up to the point of use by the activity. If necessary, emission factors taken from these sources shall be adjusted to exclude any carbon contained within the input material itself. If such carbon is oxidised and emitted as a result of processes associated with the activity this shall be counted as an emission source directly. The use of data from divergent sources may lead to slight inconsistencies in the scope of lifecycle accounting applied to different inputs. Operators are not required to recalculate data from these sources to achieve full consistency in lifecycle scope across the utilised input data.

Certification schemes may provide lists of default conservative emission factors. This may include emission factors available from sources in the hierarchal list above. If there is uncertainty in the best estimate of these values or if some degree of variability can be expected in these values, such default emission factors shall be set conservatively, i.e. must be set in such a way that the use of those default emission factors is likely to lead to a marginal underestimation of delivered net carbon removals. Where standard deviation is quoted for a value, the default shall be set to the mean value plus one standard deviation. Where a 95 % confidence interval is quoted for a value, the default value shall be set halfway between the mean value and the 95 % confidence limit. These adjustments shall always be made in the direction that reduces the estimated net carbon removal benefit for an activity. Default emission factors shall be treated as having no associated uncertainty in the calculation specified in Section 2.3.6.

2.3.4.5. Transport

Emissions from transport, whether of CO 2 or of bulk materials, may be calculated either based on assessment of the fuel consumption and consequent emissions associated with the specific vehicles and routes utilised or based on conservative default factors provided by the certification scheme. Certification schemes may provide additional conservative default emission factors for specific forms of CO 2 transport, under the condition that the basis for these values are clearly documented and the values are demonstrated to be conservative.

Where default values are not used, operators may estimate the emissions either by recording the actual fuel consumption of the vehicles and other infrastructure utilised; or by calculating the product of the average GHG emissions associated with operating the specific vehicle or infrastructure (in gCO 2 e/km) and the distance travelled. GHG emission factors for fuels consumed shall be set on a lifecycle basis (i.e. including upstream emissions) in accordance with Section 2.3.4.4. GHG emission factors for vehicles transporting CO 2 shall account for the mass of the CO 2 containment equipment and for energy expenditures to compress and liquefy the CO 2 and maintain it in that state. Operators shall account for the emissions associated with the return trip of vehicles used to transport CO 2 or bulk materials considering them empty, unless they demonstrate that the return trip is used to provide another transport service. In that case the return emissions allocated to the activity may be set at zero for those trips.

2.3.5. Capital emissions

If the quantification rules require the consideration of capital emissions associated with one or more facilities, the following shall apply:

(a) if any facility first came into operation or has been expanded or refitted within 15 years prior to the certification date of the activity, or will be expanded or refitted within the activity period, the capital emissions associated with that construction, expansion or refit shall be considered;

(b) for any other facility, the capital emissions shall be considered to be zero;

(c) a materiality assessment shall be undertaken for the sum of all capital emissions across all relevant facilities. If the certification body concludes on the basis of this assessment that capital emissions may be material, the capital emissions shall be assessed;

(d) any capital emissions associated with non-biomass renewable energy generating equipment shall be excluded from the calculation;

(e) capital emissions shall only be assessed for the part of facilities or equipment that is directly required for the performance of the activity (i.e. specifically required for the CO 2 capture and not solely for the underlying activity from which CO 2 is captured).

If capital emissions are to be assessed, the total capital emissions for each facility or facilities shall be calculated by taking an inventory of the construction materials utilised and fuel and energy consumed in the construction of the facility and summing the associated emissions. Emissions factors used in assessing capital emissions shall consider the full lifecycle of the materials and energy utilised. The calculated capital emissions for each facility shall be amortised by dividing them across either fifteen or twenty years. In cases where not all of the CO 2 handled by the facility is associated with the activity certified under Regulation (EU) 2024/3012 (e.g. if some of the CO 2 is transferred for utilisation) a pro-rata fraction of the capital emissions shall be allocated to the activity. In the case that a facility has equal or lower material requirements for construction than a previously constructed facility of the same type, operators may use the capital emission for that previous facility as an estimate of capital emissions for the new facility.

Certification schemes may provide conservative capital emissions factors for specific activity types, activity stages or facility sizes as an alternative to undertaking an activity-specific materiality assessment or full calculation. Such conservative values shall be set in such a way that they can be reasonably expected to be higher than the actual capital emissions for the relevant facility in at least 95 % of cases. If providing a default-based option, the certification scheme shall clearly document the basis for treating the provided values as conservative.

This amortised emission shall be added to the associated GHG emissions for the activity for each year until either the fifteenth or the twentieth year (depending on the chosen amortisation period) following the year in which the facility came into operation, was expanded or was refitted, as relevant, in accordance with equation [73].

Where T is the amortisation period of either 15 or 20 years, Q activity is the utilisation of the capital equipment by the activity in a relevant unit, Q total is the expected annual average total utilisation of the capital equipment over its operational lifetime in the same unit (so that if the equipment is used only by the activity) and, depending on the process step in the carbon removal activity, GHG combustion shall be calculated as in equation [39] or [51], GHG elec shall be calculated as in equation [13], [22], [40] or [52], GHG heat shall be calculated as in equation [14], [23], [41] or [53] and GHG materials shall be calculated in accordance with equation [74].

where:

2.3.6. Measured data and uncertainties

Measurements, including measurements of CO 2 flows, shall be undertaken in a way consistent with the requirements of Article 42 of Implementing Regulation (EU) 2018/2066. Certification schemes may provide additional guidelines for specific types of measurement.

Where measured, estimated or default data are used as the basis for calculations of sources or sinks, the operator shall assess the uncertainty introduced into the calculation of net carbon removals. Operators shall follow the principles for combining uncertainties set out in Section 3 of Chapter 6 (‘Quantifying Uncertainties in Practice’) of the IPCC document Good Practice Guidance and Uncertainty Management in National Greenhouse Gas Inventories ¹² . Uncertainty shall be assessed based on the 95 % confidence interval.

If the total resulting uncertainty estimate is lower than ± 2,5 %, no adjustment shall be applied (i.e. F C = 1).

Otherwise, the conservatism factor F C shall be set to 100 % minus the total uncertainty estimate.

If the total resulting uncertainty estimate is greater than ± 20 %, no units shall be issued for that certification period.

Certification schemes may provide more detailed instructions on the calculation of uncertainty for specific activity types.

2.3.7. Confirmation of origin of CO 2 stream

For carbon removal activities with CO 2 capture and permanent carbon storage, if the facility at which the CO 2 is captured is not subject to monitoring under the ETS of the biogenic CO 2 amount, the operators shall provide access, immediately at request, to representatives of certification bodies, certification schemes or relevant national authorities to allow unannounced random C14 testing of the CO 2 stream leaving the facility prior to the point of leaving the facility (and if relevant prior to being intermixed with any separately captured fossil CO 2 stream) to confirm its atmospheric or biogenic origin. If the atmospheric or biogenic origin cannot be confirmed then no units may be issued for the corresponding certification period, and the certification scheme must consider whether further action is required.

3. CARBON STORAGE AND LIABILITY

3.1. DACCS and BioCCS activities

The CO 2 captured by the activity shall be injected at an operational geological storage site permitted under Directive 2009/31/EC and operators of storage sites used by DACCS and BioCCS activities are liable for any release of CO 2 from permanent geological storage under the rules set out in Article 16 of Directive 2009/31/EC.

3.2. BCR activity

The H/C org ratio of each batch of biochar shall be measured. No carbon removal units may be issued in respect of any batch of biochar that is measured to have an H/C org ratio greater than 0,7.

The use of produced biochar shall be monitored up to the point of application to soil or incorporation in a product, and carbon removal units shall be issued in relation to the quantity of biochar applied or incorporated. Biochar from certified activities shall be segregated in the supply chain from any biochar produced by non-certified activities until reaching the point of application or incorporation. Certified and non-certified biochar may be mixed at that point and then applied or incorporated. If biochar from multiple production batches produced by certified activities is mixed together prior to application or incorporation it shall be well mixed, and the mixed material shall be treated as consisting of fractions of the original batches in proportion to the quantities originally mixed. A segregated supply for each production batch is mandatory unless production batches can be demonstrated to be well mixed. The chain of custody shall in particular ensure that biochar is only used in ways that are appropriate to its production and characteristics.

Where biochar is applied to soils and this application is not directly overseen by a representative of a certification body, operators shall grant access to the location of application to certification schemes, certification bodies or relevant competent national authorities upon request, during the monitoring period, to allow the soil to be tested in order to confirm that biochar has been applied. After this point the application of the biochar shall be treated as having been demonstrated.

Operators are not subject to further monitoring requirements after the end of the monitoring period as the risk of reversals is characterised through the assessment of the permanence fraction of the biochar and it is not practically possible to directly identify reversals after the point of application or incorporation.

4. SUSTAINABILITY

4.1. Minimum sustainability requirements

4.1.1. Climate change mitigation

The eligibility requirements listed in Section 1.1 prevent the certification of activities that significantly harm the objective of climate change mitigation.

4.1.2. Climate change adaptation

Operators shall comply with the criteria related to climate adaptation set out in Appendix A to Annex 1 to Commission Delegated Regulation (EU) 2021/2139 ¹³ .

4.1.3. Sustainable use and protection of water and marine resources

Operators shall evaluate and address any potential risks due to the activity to the good status or the good ecological potential of bodies of water, including surface water and groundwater, or to the good environmental status of marine waters. In the case that pollutants that are scrubbed from flue gases in order to reduce air pollution may be released to a body of water, the air pollution benefit and the availability of alternative discharge strategies shall be taken into consideration when evaluating the impact on water quality.

4.1.4. Transition to a circular economy, including the efficient use of sustainably sourced bio-based materials

Operators shall evaluate and address any potential risks to the circular economy objectives from the activity, by considering the types of potential significant harm as set out in Article 17(1), point (d), of Regulation (EU) 2020/852 of the European Parliament and of the Council ¹⁴ .

Operators shall comply with the requirements set in Sections 4.2 and 4.3.

4.1.5. Pollution prevention and control

Operators shall evaluate and address any potential risks to generate a significant increase in the emissions of pollutants to air, water or land from the activity. Where facilities are within the scope of Directive 2010/75/EU of the European Parliament and of the Council ¹⁵ they shall comply with all requirements arising from that Directive.

4.1.5.1. BCR

Operators of BCR activities where biochar is applied to agricultural, forest or urban soils shall demonstrate that:

(a) the biochar complies with the limit values on heavy metals and organic contaminants stated in Section 4.4.1;

(b) the biochar meets all requirements relating to pyrolysis and gasification materials in Regulation (EU) 2019/1009, including the limitations on permissible input materials.

4.1.6. Protection and restoration of biodiversity and ecosystems including soil health, as well as avoidance of land degradation

Operators shall evaluate and address any potential risks to the good condition or resilience of ecosystems or to the conservation status of habitats and species, including those of Union interest or to the achievement of targets or obligations set out in national restoration plans established under Regulation (EU) 2024/1991 of the European Parliament and of the Council ¹⁶ , from the activity.

4.1.6.1. BCR

Operators of BCR activities where biochar is being applied to agricultural and forest soils shall demonstrate that the local context has been considered and that it is reasonable to expect no overall negative effect on biomass production, site condition or soil health and no significant reductions in the storage of other soil organic carbon through positive priming effects from the application of biochar. Where significant loss of other soil organic carbon or deleterious impacts on agricultural productivity, on biodiversity, on ecosystems receiving the biochar and the ones located downstream in the watershed, soil health, or on any other environmental aspects are considered likely by the certification body, no carbon removal units shall be issued in relation to that applied quantity. Certification schemes may provide additional best practice guidance or soil health monitoring guidance on biochar application to soils.

To promote scientific advancement and facilitate collective progress in the field of biochar carbon removals, operators shall share relevant data and information that is not commercially sensitive upon request by certification schemes, competent national authorities or the European Commission, and without creating undue administrative burden for farmers. Certification schemes shall enable knowledge sharing between operators by providing platforms to allow the dissemination of data gathered in the course of any post-application monitoring activities undertaken by operators.

4.2. Biomass sustainability

(c) the biomass, biofuel, bioliquid or biomass fuel from which emitted CO 2 is captured, or from which the biofuel, bioliquid or biomass fuel from which the emitted CO 2 is captured is produced, shall not be identified as being or as being produced from a high indirect land use change-risk feedstock under Directive (EU) 2018/2001;

(d) if biomass is sourced from areas designated by the national competent authority for conservation, including areas covered by the national restoration plan pursuant to Regulation (EU) 2024/1991, or in habitats that are protected, the sourcing shall be in accordance with the conservation and restoration objectives for those areas.

4.3. Avoidance of unsustainable demand for biomass raw material

4.3.1. Requirements for BioCCS

Any biomass, biofuel, bioliquid or biomass fuel from which CO 2 emitted is captured shall be consumed with the primary purpose of generating a product other than CO 2 for capture, and the process shall not be adjusted in a way that increases the generation of CO 2 per unit of output if that adjustment is made solely to increase the quantity of CO 2 that is available to be captured. This shall not be understood to preclude adjustments made to increase the fraction of the facility’s output that can be made subject to CO 2 capture – for example if a facility has two combustion units one of which has a carbon capture unit, the facility may seek to maximise the use of the unit with carbon capture even if this marginally reduces the overall thermal efficiency of the facility – or to increase the overall efficiency of a production system.

In order to ensure the avoidance of unsustainable demand for biomass raw material, the following additional requirements apply to facilities where the primary purpose of biomass, biofuel, bioliquid or biomass fuel consumption is to produce heat or electricity:

(a) where the facility generating heat or electricity is a newly-constructed facility that became operational not more than one year before the start of the activity period, or a facility that previously consumed fossil fuel feedstock, either partly or entirely, and that was adjusted to increase the share of biomass, biofuel, bioliquid or biomass fuel in the feedstock mix not more than one year before the start of the activity period, operators shall demonstrate that the facility would still be economically viable without the carbon removal activity, i.e. that the net present value would be positive for a version of the facility without the cost of carbon capture or the revenue from carbon removal units or any other support predicated on the delivery of carbon removals;

(b) in all other cases, the operator shall demonstrate that the nameplate energy generation capacity of the facility has not increased by more than the amount necessary to supply energy for the capture process, as compared to the nameplate capacity on whichever date is later out of the date on which the facility became operational and the date three years prior to the start of the activity period.

These requirements do not apply to waste-to-energy facilities combusting wastes or residues other than agricultural, aquaculture, fisheries and forestry residues, nor to facilities using biomass, biofuel, bioliquid or biomass fuel for non-energy applications or for energy applications where heat and or electricity are not the primary outputs (e.g. biofuel or biogas production), nor to facilities where biomass, biofuel, bioliquid or biomass fuel is used as part of a chemical reaction in an industrial process aimed at producing a product other than heat or electricity, even if energy is also extracted from the biomass, biofuel, bioliquid or biomass fuel in this process.

Where the feedstock processed at the installation from which CO 2 is captured includes food and feed crops or food and feed crop-based biofuels, bioliquids or biomass fuels, it is not permissible for energy derived from that feedstock to be used to operate the capture process, excepting the case of recovered heat.

4.3.2. Requirements for BCR activity

Any production batch of biochar in which the produced biochar is expected to account for 50 % or more of the total energy outputs in the co-products of the biochar production facility (see equation [47], Section 2.2.5.4) shall only be produced from waste or residual feedstocks, or from biofuel, bioliquid or biomass fuel produced from waste or residual feedstocks, as defined in Article 2, points (23) (‘waste’) and (43) (‘residue’), of Directive (EU) 2018/2001.

4.3.3. Voluntary compensation of biomass used by carbon removal activities

To support the regeneration of natural carbon stocks used for the generation of permanent carbon removals, operators of carbon removal activities that are based on consumption of biomass feedstock may purchase carbon farming sequestration units.

The quantity of carbon farming sequestration units purchased by the operator shall be reported in the certificate of compliance.

4.4. Requirements regarding risks of pollution associated with biochar

Operators shall follow requirements set by the certification schemes to establish compliance with the threshold levels in this section. When setting these requirements, certification schemes shall take a risk-based approach to the level of sampling and testing that is necessary, requiring at a minimum in the case of biochar for application to agricultural and forest soils a frequency of sampling consistent with the requirements of Regulation (EU) 2019/1009. Certification schemes shall require laboratory testing against the threshold values for each production batch unless a reduced testing regime is justified by consideration of the properties of the feedstock and process or by reference to the distribution of historical samples for comparable production batches.

If non-biogenic material is co-processed in the biochar production process, the char produced shall not be applied to agricultural and forest soils.

4.4.1. Limit values on heavy metals and organic contaminants for biochar applied to agricultural and forest soils

Operators shall demonstrate by lab analysis that biochar has no more than the listed concentrations of the following substances in units of grammes per tonne dry matter [g/t dm]:

(a) Lead; 120 g/t dm;

(b) Cadmium; 1,5 g/t dm;

(c) Copper; 100 g/t dm;

(d) Nickel; 50 g/t dm;

(e) Mercury; 1 g/t dm;

(f) Zinc; 400 g/t dm;

(g) Chromium; 90 g/t dm;

(h) Arsenic; 13 g/t dm;

(i) Benzo[e]pyrene; 1 g/t dm;

(j) Benzo[j]fluoranthene; 1 g/t dm;

(k) PCB 0,2 g/t dm;

(l) PCDD/F 0,000020 g TE/t dm (WHO-TEQ 2005);

(m) PAH 16 ¹⁷ ; 6 g/t dm;

(n) PAH 8 ¹⁸ ; 1 g/t dm.

In addition, the biochar shall comply with any relevant national or local requirements.

4.4.2. Additional requirements for biochar incorporated into a matrix prior to application to agricultural and forest soils

Biochar may be applied to soil either directly without being intermixed with any other material, after incorporation into a mixture, intermixed with the digestate from anaerobic digestion following the use of the biochar as an additive to the anaerobic digestion process, or in the manure of livestock animals that have been fed the biochar as a feed additive. Mixtures shall consist of biochar and of other component materials complying with the relevant component material category requirements under Regulation (EU) 2019/1009. Such materials may include manure, compost, liquid fertiliser, anaerobic digestate and other substrates. Such mixtures shall be identified in a Product Function Category, and the mixture shall comply with the requirements for that Product Function Category under Regulation (EU) 2019/1009. Operators may assume that the permanent fraction F perm of the biochar is unaffected by its use as an additive to anaerobic digestion or feed additive.

If biochar is applied to soils in the form of manure after use as a livestock feed additive, operators shall meet the following requirements, additional to those in Section 4.4.1, with regard to the biochar utilised:

(a) the biochar feedstock shall consist only of pure plant biomass or biomass fuel produced from pure plant biomass;

(b) the feed hygiene requirements of Regulation (EC) No 183/2005 of the European Parliament and of the Council ¹⁹ shall be complied with;

(c) the H/Corg ratio of the biochar shall be no greater than 0,4;

Operators shall ensure that all manure produced by the animals receiving the biochar amended feed product will either be naturally applied to soils by the animal in situ , or be collected and applied to the soil. Operators may assume that the permanent fraction F perm of the biochar is unaffected by its use in livestock feed.

4.4.3. Limit values on heavy metals and organic contaminants for biochar incorporated in products or applied to soils other than agricultural and forest soils

Only BCR activities that incorporate biochar in, cement, concrete or asphalt are eligible for certification.

Operators shall demonstrate by lab analysis that biochar has no more than the listed concentrations of the following substances in units of grammes per tonne dry matter [g/t dm]:

(a) PAH 8 ; 4 g/t dm;

(b) Benzo[e]pyrene; 1 g/t dm;

(c) Benzo[j]fluoranthene; 1 g/t dm;

(d) PCB; 0,2 g/t dm;

(e) PCDD/F; 0,000020 g/t dm (WHO-TEQ 2005).

In addition, the biochar shall comply with any relevant national or local requirements.

¹ Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 ( OJ L 334, 31.12.2018, p. 1 , ELI: http://data.europa.eu/eli/reg_impl/2018/2066/oj ).

² Regulation (EU) 2019/1009 of the European Parliament and of the Council of 5 June 2019 laying down rules on the making available on the market of EU fertilising products and amending Regulations (EC) No 1069/2009 and (EC) No 1107/2009 and repealing Regulation (EC) No 2003/2003 ( OJ L 170, 25.6.2019, p. 1 , ELI: http://data.europa.eu/eli/reg/2019/1009/oj ).

³ Commission Delegated Regulation (EU) 2020/1044 of 8 May 2020 supplementing Regulation (EU) 2018/1999 of the European Parliament and of the Council with regard to values for global warming potentials and the inventory guidelines and with regard to the Union inventory system and repealing Commission Delegated Regulation ( OJ L 230, 17.7.2020, p. 1 , ELI: http://data.europa.eu/eli/reg_del/2020/1044/oj ).

⁴ Regulation (EU) 2024/1735 of the European Parliament and of the Council of 13 June 2024 on establishing a framework of measures for strengthening Europe’s net-zero technology manufacturing ecosystem and amending Regulation (EU) 2018/1724 ( OJ L, 2024/1735, 28.6.2024, ELI: http://data.europa.eu/eli/reg/2024/1735/oj ).

⁵ Woolf, D., Lehmann, J., Ogle, S., Kishimoto-Mo, A. W., McConkey, B., and Baldock, J., ‘Greenhouse gas inventory model for biochar additions to soil’, Environmental Science & Technology , 55(21), 2021, pp. 14795–14805, https://doi.org/10.1021/acs.est.1c02425 .

⁶ Commission Delegated Regulation (EU) 2023/1185 of 10 February 2023 supplementing Directive (EU) 2018/2001 of the European Parliament and of the Council by establishing a minimum threshold for greenhouse gas emissions savings of recycled carbon fuels and by specifying a methodology for assessing greenhouse gas emissions savings from renewable liquid and gaseous transport fuels of non-biological origin and from recycled carbon fuels ( OJ L 157, 20.6.2023, p. 20 , ELI: http://data.europa.eu/eli/reg_del/2023/1185/oj ).

⁷ Edwards, R., O’Connell, A., Padella, M., Giuntoli, J., Koeble, R., Bulgheroni, C., Marelli, L., and Lonza, L., Definition of input data to assess GHG default emissions from biofuels in EU legislation , Version 1d – 2019, Publications Office of the European Union, Luxembourg, 2019, https://data.europa.eu/doi/10.2760/69179 .

⁸ Liquid fuel for transport produced from biomass.

⁹ Liquid fuel for energy purposes other than for transport produced from biomass.

¹⁰ Gaseous or solid fuel produced from biomass.

¹¹ Prussi, M., Yugo, M., De Prada, L., Padella, M., and Edwards, R., JEC Well-To-Wheels report V5 , Publications Office of the European Union, Luxembourg, 2020, https://data.europa.eu/doi/10.2760/100379 .

¹² Penman, J., Kruger, D., Galbally, I., Hiraishi, T., Nyenzi, B., Emmanuel, S., Buendia, L., Hoppaus, R., Martinsen, T., Meijer, J., Miwa, K., and Tanabe, K. (Eds.), Good Practice Guidance and Uncertainty Management in National Greenhouse Gas Inventories , IPCC National Greenhouse Gas Inventories Programme, Institute for Global Environmental Strategies, 2000, https://www.ipcc-nggip.iges.or.jp/public/gp/english/ .

¹³ Commission Delegated Regulation (EU) 2021/2139 of 4 June 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives ( OJ L 442, 9.12.2021, p. 1 , ELI: http://data.europa.eu/eli/reg_del/2021/2139/oj ).

¹⁴ Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 ( OJ L 198, 22.6.2020, p. 13 , ELI: http://data.europa.eu/eli/reg/2020/852/oj ).

¹⁵ Directive 2010/75/EU of the European Parliament and of the Council of 24 November 2010 on industrial and livestock rearing emissions (integrated pollution prevention and control) ( OJ L 334, 17.12.2010, p. 17 , ELI: http://data.europa.eu/eli/dir/2010/75/oj ).

¹⁶ Regulation (EU) 2024/1991 of the European Parliament and of the Council of 24 June 2024 on nature restoration and amending Regulation (EU) 2022/869 ( OJ L, 2024/1991, 29.7.2024, ELI: http://data.europa.eu/eli/reg/2024/1991/oj ).

¹⁷ Sum of naphthalene, acenaphthylene, acenaphthene, fluorene, phenanthrene, anthracene, fluoranthene, pyrene, benzo[a]anthracene, chrysene, benzo[b]fluoranthene, benzo[k]fluoranthene, benzo[a]pyrene, indeno[1,2,3-cd]pyrene, dibenzo[a,h]anthracene and benzo[ghi]perylene.

¹⁸ A subset of PAH16 being the sum of benzo[a]pyrene, benzo[a]anthracene, chrysene, benzo[b]fluoranthene, benzo[k]fluoranthene, dibenzo[a,h]anthracene, indeno[1,2,3-cd]pyrene and benzo[ghi]perylene.

¹⁹ Regulation (EC) No 183/2005 of the European Parliament and of the Council of 12 January 2005 laying down requirements for feed hygiene ( OJ L 35, 8.2.2005, p. 1 , ELI: http://data.europa.eu/eli/reg/2005/183/oj ).

²⁰ PCB-28, PCB-52, PCB-101, PCB-138, PCB-153, and PCB-180.

Footnotes

1. Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (, ELI: ). ↩ ↩² ↩³ ↩⁴

2. Regulation (EU) 2019/1009 of the European Parliament and of the Council of 5 June 2019 laying down rules on the making available on the market of EU fertilising products and amending Regulations (EC) No 1069/2009 and (EC) No 1107/2009 and repealing Regulation (EC) No 2003/2003 (, ELI: ). ↩ ↩² ↩³

3. Commission Delegated Regulation (EU) 2020/1044 of 8 May 2020 supplementing Regulation (EU) 2018/1999 of the European Parliament and of the Council with regard to values for global warming potentials and the inventory guidelines and with regard to the Union inventory system and repealing Commission Delegated Regulation (, ELI: ). ↩ ↩² ↩³ ↩⁴

4. Regulation (EU) 2024/1735 of the European Parliament and of the Council of 13 June 2024 on establishing a framework of measures for strengthening Europe’s net-zero technology manufacturing ecosystem and amending Regulation (EU) 2018/1724 (). ↩ ↩² ↩³ ↩⁴

5. Woolf, D., Lehmann, J., Ogle, S., Kishimoto-Mo, A. W., McConkey, B., and Baldock, J., ‘Greenhouse gas inventory model for biochar additions to soil’, Environmental Science & Technology, 55(21), 2021, pp. 14795–14805, . ↩ ↩² ↩³ ↩⁴

6. Commission Delegated Regulation (EU) 2023/1185 of 10 February 2023 supplementing Directive (EU) 2018/2001 of the European Parliament and of the Council by establishing a minimum threshold for greenhouse gas emissions savings of recycled carbon fuels and by specifying a methodology for assessing greenhouse gas emissions savings from renewable liquid and gaseous transport fuels of non-biological origin and from recycled carbon fuels (, ELI: ). ↩ ↩² ↩³ ↩⁴

7. Edwards, R., O’Connell, A., Padella, M., Giuntoli, J., Koeble, R., Bulgheroni, C., Marelli, L., and Lonza, L., Definition of input data to assess GHG default emissions from biofuels in EU legislation, Version 1d – 2019, Publications Office of the European Union, Luxembourg, 2019, . ↩ ↩² ↩³ ↩⁴

8. Liquid fuel for transport produced from biomass. ↩ ↩² ↩³ ↩⁴

9. Liquid fuel for energy purposes other than for transport produced from biomass. ↩ ↩² ↩³ ↩⁴

10. Gaseous or solid fuel produced from biomass. ↩ ↩² ↩³ ↩⁴

11. Prussi, M., Yugo, M., De Prada, L., Padella, M., and Edwards, R., JEC Well-To-Wheels report V5, Publications Office of the European Union, Luxembourg, 2020, . ↩ ↩² ↩³ ↩⁴

12. Penman, J., Kruger, D., Galbally, I., Hiraishi, T., Nyenzi, B., Emmanuel, S., Buendia, L., Hoppaus, R., Martinsen, T., Meijer, J., Miwa, K., and Tanabe, K. (Eds.), Good Practice Guidance and Uncertainty Management in National Greenhouse Gas Inventories, IPCC National Greenhouse Gas Inventories Programme, Institute for Global Environmental Strategies, 2000, . ↩ ↩² ↩³ ↩⁴

13. Commission Delegated Regulation (EU) 2021/2139 of 4 June 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives (, ELI: ). ↩ ↩² ↩³ ↩⁴

14. Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (, ELI: ). ↩ ↩²

15. Directive 2010/75/EU of the European Parliament and of the Council of 24 November 2010 on industrial and livestock rearing emissions (integrated pollution prevention and control) (, ELI: ). ↩ ↩²

16. Regulation (EU) 2024/1991 of the European Parliament and of the Council of 24 June 2024 on nature restoration and amending Regulation (EU) 2022/869 (). ↩ ↩²

17. Sum of naphthalene, acenaphthylene, acenaphthene, fluorene, phenanthrene, anthracene, fluoranthene, pyrene, benzo[a]anthracene, chrysene, benzo[b]fluoranthene, benzo[k]fluoranthene, benzo[a]pyrene, indeno[1,2,3-cd]pyrene, dibenzo[a,h]anthracene and benzo[ghi]perylene. ↩ ↩²

18. A subset of PAH16 being the sum of benzo[a]pyrene, benzo[a]anthracene, chrysene, benzo[b]fluoranthene, benzo[k]fluoranthene, dibenzo[a,h]anthracene, indeno[1,2,3-cd]pyrene and benzo[ghi]perylene. ↩ ↩²

19. Regulation (EC) No 183/2005 of the European Parliament and of the Council of 12 January 2005 laying down requirements for feed hygiene (, ELI: ). ↩ ↩²

20. PCB-28, PCB-52, PCB-101, PCB-138, PCB-153, and PCB-180. ↩ ↩² ↩³