The concept of ‘best available’ net-zero technology manufacturing capacity shall be interpreted taking into account the broader context of Regulation (EU) 2024/1735 and the Union legislative framework, including Directive (EU) 2024/1785 of the European Parliament and Councilnote, which defines ‘best’ and ‘available techniques’. While this definition applies to environmental performance, it can be adapted and applied with respect to net-zero technology manufacturing practices. Accordingly, ‘best available’ technology manufacturing indicates the most effective and advanced activities and operational methods developed, with the emphasis on the technological efficiency and innovation of the manufacturing practices.