(4)To implement those amendments to Directive 2003/87/EC, Commission Implementing Regulation (EU) 2018/2066note was amended to incorporate new rules on: monitoring and reporting emissions from extended activities listed in Annex I to Directive 2003/87/EC; emissions from renewable and low carbon fuels; CO2 quantities permanently chemically bound in products listed in Commission Delegated Regulation (EU) 2024/2620note; and non-CO2 aviation effects. Furthermore, a new Chapter VIIa was included to implement a monitoring and reporting system for the emission trading scheme for buildings, road transport and additional sectors listed in Annex III to Directive 2003/87/EC. To align with Implementing Regulation (EU) 2018/2066 and further strengthen the verification and accreditation system, Commission Implementing Regulation (EU) 2018/2067note was amended. Moreover, the rules for the free allocation of emission allowances were updated by Commission Delegated Regulation (EU) 2024/873note and Commission Implementing Regulation (EU) 2025/772note
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