Commission Implementing Regulation (EU) 2024/2493

In force

This text since 1 Jan 2024law://eu/reg/2024/2493/art_1@2026-11-13

Contents

Article 1 #

Implementing Regulation (EU) 2018/2066 is amended as follows:

(1)Articles 1 and 2 are replaced by the following:‘Article 1This Regulation lays down rules for the following:

(i)from 1 January 2021 and subsequent trading periods, monitoring and reporting of greenhouse gas emissions and activity data pursuant to Directive 2003/87/EC in the trading period of the Union emissions trading system;

(i)from 1 January 2021, emissions, activity data and released fuel amounts occurring;

(ii)from 1 January 2025, monitoring and reporting of non-CO₂ aviation effects pursuant to Article 14 of Directive 2003/87/EC.

(ii)from 1 January 2025, non-CO₂ aviation effects.

Article 2This Regulation shall apply to the monitoring and reporting of greenhouse gas emissions specified in relation to the activities listed in Annex I and III to Directive 2003/87/EC, to activity data from stationary installations, to aviation activities, including non-CO₂ aviation effects, and to released fuel amounts from activities referred to in Annex III to that Directive.It shall apply to the following:The monitoring and reporting of non-CO₂ aviation effects from 2025 shall cover all non-CO₂ effects from aviation activities listed in Annex I to the Directive involving an aerodrome located in the EEA. However, in respect of the monitoring and reporting of non-CO₂ aviation effects taking place in 2025 and 2026, such reporting shall only be required in respect of routes involving two aerodromes located in the EEA, and routes from an aerodrome located in the EEA departing to Switzerland or to the United Kingdom. In respect of 2025 and 2026, the non-CO₂ aviation effects taking place from other flights may be reported on a voluntary basis.’;

(2)Article 3 is amended as follows:

(a)point (4)(b) is replaced by the following:

(b)in the case of a mass balance methodology in accordance with Article 25 of this Regulation, one of the following:

(i)a specific fuel type, raw material or product containing carbon;

(ii)CO₂ transferred in accordance with Article 49 of this Regulation;’;

(b)point (7) is replaced by the following:

(7)‘calculation factors’ means net calorific value, emission factor, preliminary emission factor, oxidation factor, conversion factor, carbon content, fossil fraction, biomass fraction, zero-rated biomass fraction, RFNBO or RCF fraction, zero-rated RFNBO or RCF fraction, synthetic low-carbon fraction, zero-rated synthetic low-carbon fraction, zero-rated fraction, or unit conversion factor;’,

(c)point (15) is replaced by the following:

(15)‘conversion factor’ means the ratio of carbon emitted as CO₂ to the total carbon contained in the source stream before the emitting process takes place, expressed as a fraction, considering CO emitted to the atmosphere as the molar equivalent amount of CO₂. In the case of CO₂ emissions considered to be permanently chemically bound in a product, conversion factor means the ratio of CO₂ bound as carbon in a product during a process, to the total CO₂ contained as carbon in a product leaving that same process;’;

(d)points (23b) to (23h) are inserted:

(23b)‘alternative aviation fuels’ means neat aviation fuels containing carbon other than stemming from the neat fossil fuels listed in Table 1 of Annex III to this Regulation;

(23c)‘zero-rating’ means the mechanism by which the emission factor of a fuel or material is reduced in order to acknowledge:

(a)in case of biomass, its compliance with sustainability or greenhouse gas savings criteria provided by Article 29(2) to (7) and (10) of Directive (EU) 2018/2001, as specified in Article 38(5) of this Regulation;

(b)in case of RFNBO or RCF, its compliance with the greenhouse gas savings criteria in accordance with Article 29a of Directive (EU) 2018/2001, as specified in Article 39a(3) of this Regulation;

(c)in case of synthetic low-carbon fuels, its compliance with the greenhouse gas savings criteria provided by Article 2 point 13 of Directive (EU) 2024/1788 on common rules for the internal markets in renewable gas and natural gas and in hydrogen; and the prior surrendering of allowances under Directive 2003/87/EC for the captured carbon necessary to produce the synthetic low-carbon fuels, as specified in Article 39a(4) of this Regulation, unless that captured carbon is zero-rated carbon as defined in Article 3(38f).

(23d)‘zero-rated fuels’ means biofuels, bioliquids, biomass fuels, synthetic low-carbon fuels, RFNBO or RCF or fractions of mixed fuels or materials which comply with the criteria as specified in Articles 38(5) or 39a(3) or 39a(4) of this Regulation, as applicable;

(23e)‘recycled carbon fuels’ (RCF) means recycled carbon fuels as defined in Article 2, point (35) of Directive (EU) 2018/2001;

(23f)‘renewable fuels of non-biological origin’ (RFNBO) means renewable fuels of non-biological origin as defined in Article 2, point (36) of Directive (EU) 2018/2001;

(23g)‘neat fuel’ means a fuel in its pure form containing only one of the following fractions:

(i)fossil fraction;

(ii)non-zero-rated biomass fraction;

(iii)zero-rated biomass fraction;

(iv)non-zero-rated RFNBO or RCF fraction;

(v)zero-rated RFNBO or RCF fraction;

(vi)non-zero-rated synthetic low-carbon fraction;

(vii)zero-rated synthetic low-carbon fraction;

(viii)fraction of fuels containing carbon other than stemming from the fossil fuels listed in Table 1 of Annex III to this Regulation or from biomass, RFNBO, RCF or synthetic low-carbon fuels;

(23h)‘synthetic low-carbon fuels’ means gaseous and liquid fuels, the energy content of which is derived from low-carbon hydrogen as defined in Article 2, point (13) of Directive (EU) 2024/1788, which meet the greenhouse gas emission reduction threshold of 70 % compared to the fossil fuel comparator for renewable fuels of non-biological origin set out in the methodology adopted according to Article 29a(3) of Directive (EU) 2018/2001, as certified in accordance with Article 9 of Directive (EU) 2024/1788.;’;

(e)points (34) and (34a) are replaced by the following:

(34)‘mixed fuel’ means a fuel which contains at least two of the following:

(i)carbon stemming from biomass;

(ii)carbon stemming from a RFNBO or RCF;

(iii)carbon stemming from synthetic low-carbon fuels;

(iv)other fossil carbon;

or which contains both zero-rated carbon and other carbon.

(34a)‘mixed aviation fuel’ means a fuel which contains at least two different neat fuels;’;

(f)points (36) and (38) are replaced by the following:

(36)‘preliminary emission factor’ means the assumed total emission factor of a fuel or material based on its total carbon content before multiplying it by the fossil fraction to produce the emission factor;

(38)‘biomass fraction’ means the ratio of carbon stemming from biomass to the total carbon content of a fuel or material, expressed as a fraction, independent of whether the biomass complies with the criteria of Article 38(5) of this Regulation;’;

(g)point (38a) is deleted.

(h)points (38b) to (38h) are inserted as follows:

(38b)‘zero-rated biomass fraction’ means the ratio of carbon stemming from biomass which complies with the criteria of Article 38(5) of this Regulation to the total carbon content of a fuel or material, expressed as a fraction;

(38c)‘RFNBO or RCF fraction’ means the ratio of carbon stemming from an RFNBO or RCF to the total carbon content of a fuel, expressed as a fraction, independent of whether the RFNBO or RCF complies with the criteria of Article 39a(3) of this Regulation;

(38d)‘zero-rated RFNBO or RCF fraction’ means the ratio of carbon stemming from an RFNBO or RCF that complies with the criteria of Article 39a(3) of this Regulation, to the total carbon content of a fuel, expressed as a fraction;

(38e)‘zero-rated carbon fraction’ means:

(i)in case of a fuel, the sum of its zero-rated biomass fraction, its zero-rated synthetic low-carbon fraction and its zero-rated RFNBO or RCF fraction without double counting of any carbon;

(ii)in case of a material, its zero-rated biomass fraction.

(38f)‘zero-rated carbon’ means carbon contained in a fuel or material that belongs to the zero-rated carbon fraction of that fuel or material.

(38g)‘synthetic low-carbon fraction’ means the ratio of carbon stemming from synthetic low-carbon fuel to the total carbon content of a fuel, expressed as a fraction, independent of whether the synthetic low-carbon fuel complies with the criteria of Article 39a(4) of this Regulation;

(38h)‘zero-rated synthetic low-carbon fraction’ means the ratio of carbon stemming from a synthetic low-carbon fuel that complies with the criteria of Article 39a(4) of this Regulation, to the total carbon content of a fuel;’;

(i)point (42) is replaced by the following:

(42)‘fossil carbon’ means inorganic and organic carbon that is not zero-rated carbon;’;

(j)point (55) is replaced by the following:

(55)‘CO₂ transport’ means the transport of CO₂ for geological storage in a storage site permitted under Directive 2009/31/EC;’;

(k)point (63) is replaced by the following:

(63)‘CO₂ transport infrastructure’ means an infrastructure as defined in Article 3(29) of Regulation (EU) 2024/1735, ;’;

(l)point (63b) is inserted:

(63b)‘CO₂ in transit’ means any amount of transferred CO₂ in a CO₂ transport infrastructure that has not been transferred to another installation or CO₂ transport infrastructure within the same reporting period it was received;’;

(m)point (69) is replaced by the following:

(69)‘final consumer’ for the purposes of applying the definition of regulated entity, in accordance with Article 3(ae) of Directive 2003/87/EC, in this Regulation, means any natural or legal person that is the consumer of the fuel, whose annual fuel consumption does not exceed 1 tonne of CO₂;’;

(n)points (71) to (80) are inserted:

(71)‘non-CO₂ aviation effects’ means non-CO₂ aviation effects as defined in Article 3(v) of Directive 2003/87/EC;

(72)‘CO₂(e) per flight’ means the non-CO₂ aviation effects that warm the atmosphere, expressed as the equivalent amount of CO₂ emissions of the given flight;

(73)‘radiative forcing’ means an imposed change of the planetary energy balance, measured in watts per square meter (W/m²);

(74)‘efficacy’ is the change in global mean temperature per unit radiative forcing exerted by the climate agent, relative to the response generated by a standard CO₂ forcing starting from the same initial climate state;

(75)‘CO₂(e) calculation model’ means a model used to calculate the total climate impact of non-CO₂ aviation effects, in accordance with Annex IIIa Section 4 to this Regulation;

(76)‘weather-based approach’ means Method C, as provided in Annex IIIa Section 4 to this Regulation, using primarily enhanced weather data, as well as flight information, trajectory, aircraft properties and fuel properties;

(77)‘location-based simplified approach’ means Method D, as provided in Annex IIIa Section 4 to this Regulation, using primarily aircraft in-flight location-related data such as flight information, trajectory, but also basic weather data and aircraft properties;

(78)‘non-CO₂ aviation effects tracking system (NEATS)’ means an information technology (IT) tool, that is provided by the Commission to aircraft operators, to accredited verifiers and to competent authorities for the purpose of facilitating and, to the extent possible, automating monitoring, reporting and verification of non-CO₂ aviation effects, in line with Article 14(5) of Directive 2003/87/EC;

(79)‘aircraft properties’ means the category of information encompassing as a minimum and for each flight, the aircraft type, the engine(s) identifier(s) and the aircraft mass.

(80)‘aeroplane’ means a power-driven heavier-than-air aircraft, which derives its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed under given conditions of flight.’;

(3)Article 4 is replaced by the following:‘Article 4Operators and aircraft operators shall carry out their obligations related to the monitoring and reporting of greenhouse gas emissions and non-CO₂ aviation effects under Directive 2003/87/EC in accordance with the principles laid down in Articles 5 to 9 of this Regulation.’;

(4)in Article 5, the first subparagraph is replaced by the following:‘Monitoring and reporting shall be complete and cover all process and combustion emissions from all emission sources and source streams belonging to activities listed in Annex I to Directive 2003/87/EC and other relevant activities included pursuant to Article 24 of that Directive, as well as associated activities included in the boundaries of the installation, and of all greenhouse gases specified in relation to those activities, while avoiding double-counting.’;

(5)in Article 6, paragraph 3 is inserted:‘3.Aircraft 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 reproduction of the determination of non-CO₂ aviation effects per flight by the verifier and the competent authority.’;

(6)Article 8 is replaced by the following:‘Article 8Operators and aircraft operators shall enable reasonable assurance of the integrity of emission and non-CO₂ aviation effects data to be reported. They shall determine emissions and non-CO₂ aviation effects using the appropriate monitoring methodologies set out in this Regulation.Reported emissions and non-CO₂ aviation effects data and related disclosures shall be free from material misstatement as defined in Article 3(6) of Commission Implementing Regulation (EU) 2018/2067^note, avoid bias in the selection and presentation of information, and provide a credible and balanced account of an installation’s or aircraft operator’s emissions and non-CO₂ aviation effects.In selecting a monitoring methodology, the improvements from greater accuracy shall be balanced against additional costs. Monitoring and reporting shall aim for the highest achievable accuracy, unless this is technically not feasible or incurs unreasonable costs.^note

(7)in Article 11(1), the first subparagraph is replaced by the following:‘1.Each operator or aircraft operator shall monitor greenhouse gas emissions, and non-CO₂ aviation effects, on the basis of a monitoring plan approved by the competent authority in accordance with Article 12 of this Regulation, taking into account the nature and functioning of the installation or aviation activity to which it applies.’;

(8)in Article 14(2), the following point (aa) is inserted:

(aa)non-CO₂ aviation effects occur due to new activities carried out;’;

(9)Article 15(4) is amended as follows:

(a)the introductory sentence of paragraph (4) and the introductory sentence of point (a) are replaced by the following:‘4.Significant modifications to the monitoring plans of an aircraft operator include:

(a)with regard to emissions:’

;

(b)point (a)(iv) is replaced by the following:

(iv)changes in the status of the aircraft operator as a small emitter within the meaning of Article 55(1) of this Regulation and whether the aircraft operator intends to use the simplification pursuant to Article 28a(4) of Directive 2003/87/EC.’;

(c)point (b) is inserted:

(b)with regard to the non-CO₂ aviation effects:

(i)(a change in the CO₂(e) calculation approach selected, as laid down in Article 56a(4) of this Regulation, notably in terms of IT tools to apply the CO₂(e) calculation models;

(ii)changes in the status of the aircraft operator as a small emitter within the meaning of Article 55(1) of this Regulation.’;

(10)in Article 18(2), second subparagraph, Article 19(2), points (a), (b) and (c), Article 19(5), Article 38(1) and Article 47(2), points (a) and (b), the term “biomass” is replaced by “zero-rated carbon”.

(11)in Article 19, paragraph 6 is deleted.

(12)Article 24 is amended as follows:

(a)paragraph 1 is replaced by the following:‘1.Under the standard methodology, the operator shall calculate combustion emissions of each source stream by multiplying the activity data related to the amount of fuel combusted, expressed as terajoules based on net calorific value (NCV), by the corresponding emission factor, expressed as tonnes of CO₂ per terajoule (t CO₂/TJ) consistent with the use of NCV, and the corresponding oxidation factor.’;

(b)the following paragraph 1a is inserted:‘1a.For the purpose of reporting memo-items, the operator shall also calculate for each source stream combusted and for fuels used as process input the following parameters which are defined by these calculations:

(i)the total preliminary emissions shall be calculated by multiplying the activity data related to the amount of fuel combusted, expressed as tonnes or normal cubic metres, by the corresponding preliminary emission factor and the corresponding oxidation factor;

(ii)biomass emissions shall be calculated by multiplying the total preliminary emissions by the biomass fraction;

(iii)zero-rated biomass emissions shall be calculated by multiplying the total preliminary emissions by the zero-rated biomass fraction;

(iv)emissions from RFNBO, RCF or synthetic low-carbon fuels shall be calculated by multiplying the total preliminary emissions by the RFNBO or RCF fraction or the synthetic low-carbon fraction;

(v)emissions from zero-rated RFNBO, RCF or synthetic low-carbon fuels shall be calculated by multiplying the total preliminary emissions by the zero-rated RFNBO or RCF fraction or the zero-rated synthetic low-carbon fraction;’

;

(c)the following paragraph 2a is inserted:‘2a.For the purpose of reporting memo-items, the operator shall also calculate for each source stream relating to process emissions the following parameters which are defined by these calculations:

(i)The total preliminary emissions shall be calculated by multiplying the activity data related to the material consumption, throughput or production output, expressed in tonnes or normal cubic metres, by the corresponding emission factor, expressed in t CO₂/t or t CO₂/Nm³, and the corresponding conversion factor;

(ii)Biomass emissions shall be calculated by multiplying the total preliminary emissions by the relevant biomass fraction;

(iii)Zero-rated biomass emissions shall be calculated by multiplying the total preliminary emissions by the relevant zero-rated biomass fraction.’

;

(13)Article 25 is amended as follows:

(a)paragraph 1 is replaced by the following:‘1.Under the mass balance methodology, the operator shall calculate the quantity of CO₂ corresponding to each source stream included in the mass balance by multiplying the activity data related to the amount of fuel, material or CO₂ transferred entering or leaving the boundaries of the mass balance, with the fuel’s, material’s or CO₂ transfer’s carbon content multiplied by its fossil fraction and by 3,664 t CO₂/t C, applying Section 3 of Annex II to this Regulation.’;

(b)the following paragraph 1a is inserted:‘1a.For the purpose of reporting memo-items, the operator shall also calculate for each source stream covered by the mass balance the following parameters which are defined by these calculations:

(i)The total preliminary quantity of CO₂ shall be calculated by multiplying the activity data related to the amount of fuel or material entering or leaving the boundaries of the mass balance, with the fuel’s or material’s carbon content and by 3,664 t CO₂/t C;

(ii)The quantity of CO₂ relating to biomass shall be calculated by multiplying the total preliminary quantity of CO₂ by the biomass fraction;

(iii)The quantity of CO₂ relating to zero-rated biomass shall be calculated by multiplying the total preliminary quantity of CO₂ by the zero-rated biomass fraction;

(iv)If applicable, the quantity of CO₂ relating to RFNBO, RCF or synthetic low-carbon fuels shall be calculated by multiplying the total preliminary quantity of CO₂ by the RFNBO or RCF fraction or the synthetic low-carbon fraction;

(v)If applicable, the quantity of CO₂ relating to zero-rated RFNBO, RCF or synthetic low-carbon fuels shall be calculated by multiplying the total preliminary quantity of CO₂ by the zero-rated RFNBO or RCF fraction or the zero-rated synthetic low-carbon fraction.’

;

(c)the following paragraph 3 is inserted:‘3.Where the operator uses a mass balance in accordance with this Article, and zero-rated carbon is contained in input materials or fuels, and output materials contain carbon, the operator shall provide to the competent authority data on the zero-rated fraction of the carbon content of the output streams. The operator shall thereby provide evidence that the installation’s total emissions are not systematically underestimated by the applied monitoring methodology and that the total mass of carbon corresponding to the zero-rated carbon fractions of the carbon contained in all relevant output materials, is not lower than the total mass of zero-rated fractions of the carbon contained in input materials and fuels.For the purpose of the first subparagraph, Article 39, paragraphs 3 and 4 shall apply regarding the zero-rated biomass fraction of biogas and natural gas used as input.’;

(14)Article 30 is amended as follows:

(a)in paragraph 2, the last subparagraph is deleted.

(b)the following paragraphs 2a and 3 are inserted:‘2a.The operator shall determine the biomass fraction only for mixed fuels or materials containing biomass. For other fuels or materials, the default value of 0 % for the biomass fraction of fossil fuels or materials shall be used, and a default value of 100 % biomass fraction for biomass fuels or materials consisting exclusively of biomass.The operator shall determine the RFNBO or RCF fraction or the synthetic low-carbon fraction only for mixed fuels containing RFNBOs, RCFs or synthetic low-carbon fuels. For other fuels the default value of 0 % for the RFNBO or RCF fraction or the synthetic low-carbon fraction shall be used, and a default value of 100 % RFNBO or RCF fraction or synthetic low-carbon fraction for fuels consisting exclusively of RFNBOs, RCFs or synthetic low-carbon fuels.The operator shall determine the zero-rated biomass fraction, zero-rated RFNBO or RCF fraction and zero-rated synthetic low-carbon fraction only where the operator wants to make use of zero-rating.3.Regarding the interdependency of composition-related calculation factors, the operator shall apply the following rules:

(i)Where a fuel or material contains biomass, the operator shall determine the biomass fraction in accordance with Article 39 of this Regulation.

(i)determine the biomass fraction as identical to the zero-rated biomass fraction, if the latter is determined based on the mass balance pursuant to Article 30(1) of Directive (EU) 2018/2001;

(ii)Where the biomass fraction is not zero and where the operator wants to make use of zero-rating, the operator shall determine the zero-rated biomass fraction in accordance with Article 38(5) of this Regulation.

(ii)determine the RFNBO or RCF fraction as identical to the zero-rated RFNBO or RCF fraction, if the latter is determined based on the mass balance pursuant to Article 30(1) of Directive (EU) 2018/2001;

(iii)Where a fuel contains an RFNBO, RCF or synthetic low-carbon fuel, the operator shall determine the RFNBO or RCF fraction or the synthetic low-carbon fraction in accordance with Article 39a(1) and (2) of this Regulation.

(iii)determine the synthetic low-carbon fraction as identical to the zero-rated synthetic low-carbon fraction, if the latter is determined based on the mass balance pursuant to Article 30(1) of Directive (EU) 2018/2001.’

(iv)Where the RFNBO or RCF fraction is not zero and where the operator wants to make use of zero-rating, the operator shall determine the zero-rated RFNBO or RCF fraction in accordance with Article 39a(3) of this Regulation.

(v)Where the synthetic low-carbon fraction is not zero and where the operator wants to make use of zero-rating, the operator shall determine the zero-rated synthetic low-carbon fraction in accordance with Article 39a(4) of this Regulation.

(vi)Where the zero-rated biomass fraction, the zero-rated RFNBO or RCF fraction or the zero-rated synthetic low-carbon fraction are not zero, the operator shall calculate the zero-rated fraction as the sum of zero-rated biomass fraction, zero-rated RFNBO or RCF fraction and zero-rated synthetic low-carbon fraction. The fossil fraction is the sum of all non-zero-rated fractions.

(vii)The operator shall calculate the emission factor as the preliminary emission factor multiplied by the fossil fraction.

For the purpose of point (vi), where the operator does not calculate the zero-rated fraction, the fossil fraction shall be 100 %.By way of derogation from the first subparagraph, the operator may:;

(15)in Article 37(2), the last subparagraph is replaced by the following:‘Where mixed fuels are used, the operator shall provide evidence that application of points (a) or (b) of the first subparagraph does not lead to an underestimation of emissions.’;

(16)in Section 2, the title of subsection 5 is replaced by the following:‘Treatment of biomass, synthetic low-carbon fuels, RFNBO and RCF’;

(17)Article 38 is amended as follows:

(a)in paragraph 1, the last subparagraph is deleted;

(b)in paragraph 2, the first subparagraph is deleted;

(c)paragraph 4 is amended as follows:

(i)the term ‘biomass fraction’ is replaced by ‘zero-rated biomass fraction’;

(ii)the last subparagraph is deleted;

(d)paragraph 5 is amended as follows:

(i)the first subparagraph is replaced by the following:‘Biofuels, bioliquids and biomass fuels shall fulfil the sustainability and the greenhouse gas emissions saving criteria laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001, in order to be counted towards the zero-rated biomass fraction of a source stream.’;

(ii)the sixth subparagraph is replaced by the following:‘The compliance with the criteria laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001 shall be assessed in accordance with Articles 30 and 31(1) of that Directive. The criteria may also be considered complied with if the operator provides evidence for a purchase of a quantity of biofuel, bioliquid or biogas connected to the cancellation of the respective quantity in the Union Database set up pursuant to Article 31a or a national database set up by the Member State in accordance with Article 31a(5) of that Directive. In case of subsequent non-compliance regarding the proof of sustainability of the quantities cancelled in the aforementioned databases, the competent authority shall correct the verified emissions accordingly.’;

(iii)the seventh subparagraph is replaced by the following:‘Where the biomass used does not comply with this paragraph, its carbon content shall be considered as fossil carbon.’;

(iv)the following eighth subparagraph is inserted:‘Where according to the first to sixth subparagraphs of this paragraph, the criteria laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001 do not apply to biomass, the zero-rated biomass fraction equals its biomass fraction.’;

(18)Article 39 is amended as follows:

(a)paragraph 1 is replaced by the following:‘1.For fuels or materials containing biomass, the operator may either assume the absence of biomass and apply a default biomass fraction of 0 % or determine a biomass fraction in accordance with paragraph 2, applying tiers as defined in Section 2.4 of Annex II to this Regulation.’;

(b)in paragraph 2, the second subparagraph is replaced the following:‘Where, subject to the tier level required, the operator has to carry out analyses to determine the biomass fraction, but the application of the first subparagraph is technically not feasible or would incur unreasonable costs, the operator shall submit an alternative estimation method to determine the biomass fraction to the competent authority for approval. For fuels or materials originating from a production process with defined and traceable input streams, the operator may base the estimation on a material balance of fossil and biomass carbon entering and leaving the process.’;

(c)paragraph 2a is deleted.

(d)paragraph 3 is amended as follows:

(i)in the first subparagraph, the reference to “Article 43(4)” is replaced by “Article 43(4b)”.

(ii)the second subparagraph is replaced by the following:‘The operator may determine that a certain quantity of natural gas from the gas grid is zero-rated biogas by using the methodology set out in paragraph 4. In this case, by way of derogation from Article 30(3), the operator shall consider the biomass fraction to be identical to the zero-rated biomass fraction.’;

(e)paragraph 4 is amended as follows:

(i)the first subparagraph is replaced by the following:‘4.The operator may determine the biomass fraction and identical zero-rated biomass fraction of biogas using purchase records of biogas of equivalent energy content, provided that the operator provides evidence to the satisfaction of the competent authority that:’;

(ii)the last subparagraph is replaced by:‘For the purpose of demonstrating compliance with this paragraph, the operator may use the data recorded in a database set up by one or more Member States which enables tracing of transfers of biogas. Compliance with this paragraph may be considered demonstrated if the operator provides evidence for a purchase of a quantity of biogas connected to the cancellation of the respective quantity in the Union Database set up pursuant to Article 31a of Directive (EU) 2018/2001 or a national database set up by the Member States in accordance with Article 31a(5) of that Directive. In case of subsequent non-compliance regarding the proof of sustainability of the quantities cancelled in the aforementioned databases, the competent authority shall correct the verified emissions accordingly.’;

(19)the following Article 39a is inserted:‘Article 39aDetermination of RFNBO or RCF or synthetic low-carbon fraction and zero-rated RFNBO or RCF or synthetic low-carbon fraction1.For fuels or materials containing RFNBOs, RCFs or synthetic low-carbon fuels for which the operator cannot determine the RFNBO or RCF fraction or synthetic low-carbon fraction in accordance with paragraph 2, the operator shall assume the absence of RFNBO, RCF or synthetic low-carbon fuel and apply a default RFNBO or RCF fraction or synthetic low-carbon fraction of 0 %.2.The operator shall determine the following calculation factors relating to the composition of fuels based on the mass balance pursuant to Article 30(1) of Directive (EU) 2018/2001:

(i)the zero-rated RFNBO or RCF fraction or zero-rated synthetic low-carbon fraction;

(ii)the RFNBO or RCF fraction or synthetic low-carbon fraction.

(a)there is no double counting of the same RFNBO or RCF quantity, in particular that the RFNBO or RCF purchased is not claimed to be used by anyone else, including through a disclosure of a guarantee of origin as defined in Article 2(12) of Directive (EU) 2018/2001;

(b)the operator and the producer of the RFNBO or RCF are connected to the same gas grid.

By way of derogation from the first subparagraph, if the operator does not want to make use of zero-rating, for the RFNBO or RCF fraction or the synthetic low-carbon fraction other approaches may be used such as a material balance of the blending or production process from which the fuel or material is obtained.3.The carbon content of fuels qualifying as RFNBOs or RCFs under Directive (EU) 2018/2001 that comply with the greenhouse gas emissions saving criteria laid down in Article 29a of that Directive, shall be considered zero-rated.The compliance with the criteria laid down in Article 29a of Directive (EU) 2018/2001 is to be assessed in accordance with Articles 30 and 31(1) of that Directive. The criteria may also be considered complied with if the operator provides evidence for a purchase of a quantity of RFNBOs or RCFs connected to the cancellation of the respective quantity in the Union Database set up pursuant to Article 31a of Directive (EU) 2018/2001, or a national database set up by the Member States in accordance with Article 31a(5) of that Directive. In case of subsequent non-compliance regarding the proof of sustainability of the quantities cancelled in the aforementioned databases, the Competent Authority shall correct the verified emissions accordingly.Where the RFNBO or RCF does not comply with the criteria referred to in the first subparagraph, its carbon content shall be considered as fossil carbon.4.Synthetic low-carbon fuels shall be zero-rated when their carbon content has been subject to the prior surrendering of allowances under Directive 2003/87/EC, unless that captured carbon is zero-rated carbon as defined in Article 3(38f) of this Regulation.The compliance with the criteria laid down in Article 29a(3) of Directive (EU) 2018/2001 is to be assessed in accordance with Articles 30 and 31(1) of that Directive. The criteria may also be considered complied with if the operator provides evidence for a purchase of a quantity of synthetic low-carbon fuels connected to the cancellation of the respective quantity in the Union Database set up pursuant to Article 31a of Directive (EU) 2018/2001, or a national database set up by the Member State in accordance with Article 31a(5) of that Directive. In case of subsequent non-compliance regarding the proof of sustainability of the quantities cancelled in the aforementioned databases, the Competent Authority shall correct the verified emissions accordingly.In any other cases, the carbon content of synthetic low-carbon fuels shall be considered as fossil carbon.5.The operator may determine the RFNBO or RCF fraction and identical zero-rated RFNBO or RCF fraction of natural gas where such fractions have been injected into a natural gas grid using purchase records of RFNBO or RCF of equivalent energy content, provided that the operator provides evidence to the satisfaction of the competent authority that:Compliance with this paragraph may be considered demonstrated if the operator provides evidence for a purchase of a quantity of gaseous RFNBO or RCF connected to the cancellation of the respective quantity in the Union Database set up pursuant to Article 31a of Directive (EU) 2018/2001, or a national database set up by the Member States in accordance with Article 31a(5) of that Directive. In case of subsequent non-compliance regarding the proof of sustainability of the quantities cancelled in the aforementioned databases, the competent authority shall correct the verified emissions accordingly.’;

(20)Article 43 is amended as follows:

(a)paragraph 4 is amended as follows:

(i)the first subparagraph is replaced by the following:‘4.Where relevant, the operator shall determine separately any CO2 amount stemming from biomass. For this purpose, the operator may use:’;

(ii)the last subparagraph is replaced by the following:‘Where the method proposed by the operator involves continuous sampling from the flue gas stream, EN 15259 (Air quality — Measurement of stationary source emissions — Requirements for measurement sections and sites and for the measurement objective, plan and report) shall be applied. The sampling plan pursuant to Article 33 shall be commensurate with the frequency of analysis in accordance with Annex VII to this Regulation and ensure representativeness to cover the whole reporting year.’;

(b)the following paragraphs 4a, 4b and 4c are inserted:‘4a.The operator shall use the biomass fraction determined in accordance with paragraph 4 as the zero-rated biomass fraction, if the following conditions are fulfilled for all fuels or materials leading to emissions to which the measurement-based methodology is applied:

(i)according to the first to sixth subparagraphs of Article 38(5) of this Regulation, the criteria laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001 do not apply; or

(ii)100% of the biomass fraction of the used fuel or material are covered by the evidence relevant according to Article 38(5) of this Regulation.

The condition (ii) shall be deemed fulfilled for biogas monitored in accordance with Article 39(4) of this Regulation.Where conditions (i) and (ii) are not fulfilled for fuels or materials leading to emissions to which the measurement-based methodology is applied, the operator shall determine the zero-rated biomass fraction for these fuels or materials using a calculation-based approach in accordance with Articles 24 to 39a of this Regulation.4b.The operator may deduct from the total emissions of the emission source the emissions from zero-rated biomass determined in accordance with paragraph 4a of this Article.Where the method proposed by the operator for the determination of the zero-rated biomass fraction involves continuous sampling from the flue gas stream and the installation consumes natural gas from the grid, the operator shall determine the physical CO₂ amount of the biogas used in accordance with Articles 32 to 35 of this Regulation and deduct the respective CO₂ amount from the zero-rated CO₂ determined in accordance with paragraph 4a of this Article.4c.Where the operator uses zero-rated RFNBOs, RCFs or synthetic low-carbon fuels in a process for which the measurement-based methodology is applied, the operator may deduct from the total emissions the emissions from zero-rated RFNBOs, RCFs or synthetic low-carbon fuels.The emissions from zero-rated RFNBOs, RCFs or synthetic low-carbon fuels shall be determined using a calculation-based approach in accordance with Articles 24 to 39a of this Regulation. They shall equal the activity data of the relevant fuel multiplied by the preliminary emission factor and the zero-rated RFNBO or RCF fraction or the zero-rated synthetic low-carbon fraction.’;

(c)in paragraph 5, point (a) is replaced by the following:

(a)calculation by means of a suitable material balance, taking into account all significant parameters on the input side, including for CO₂ emissions at least input material loads, input airflow and process efficiency, and on the output side, including at least the product output and the concentration of oxygen (O₂), sulphur dioxide (SO₂) and nitrogen oxides (NO_x)’;

(21)in Article 44(1), the first subparagraph is replaced by the following:‘1.The operator shall calculate hourly averages for each parameter, including concentrations and flow, relevant for determining emissions or amounts of CO₂ transferred, using a measurement-based methodology by using all data points available for that specific hour.’;

(22)in Article 46 and in Annex I, Section 1, points (7)(a), (b) and (c), the term “transport network” is replaced by “CO₂ transport infrastructure”.

(23)in Article 47(2), the last subparagraph is deleted.

(24)Article 48 is amended as follows:

(a)in paragraph 2, the first subparagraph is replaced by the following:‘2.Where inherent CO₂ originates from activities covered by Annex I to Directive 2003/87/EC or included pursuant to Article 24 of that Directive and is subsequently transferred out of the installation as part of a source stream to another installation and activity covered by that Directive, it shall not be counted as emissions of the installation where it originates. For the determination of the zero-rated biomass fraction, zero-rated RFNBO or RCF fraction or zero-rated synthetic low-carbon fraction of the inherent CO₂ in accordance with Article 39 of this Regulation, the operator of the transferring installation shall ensure the chosen monitoring methodology does not systematically underestimate the transferring installation’s total emissions.’;

(b)in paragraph 3, the first subparagraph is replaced by the following:‘3.The operators may determine quantities of inherent CO₂ transferred out of the installation both at the transferring and at the receiving installation. In that case, the quantities of respectively transferred and received inherent CO₂ and the corresponding zero-rated biomass fraction, zero-rated RFNBO or RCF fraction and zero-rated synthetic low-carbon fraction shall be identical.’;

(25)Article 49 is amended as follows:

(a)paragraph 1 is replaced by the following:‘1.The operator shall subtract from the emissions of the installation any amount of CO₂ originating from the activities covered by Annex I to Directive 2003/87/EC that does not originate from zero-rated carbon and that is not emitted from the installation, but transferred out of the installation to any of the following installations:

(i)a capture installation for the purpose of transport and long-term geological storage in a storage site permitted under Directive 2009/31/EC;

(ii)a CO₂ transport infrastructure with the purpose of long-term geological storage in a storage site permitted under Directive 2009/31/EC;

(iii)a storage site permitted under Directive 2009/31/EC for the purpose of long-term geological storage.’

;

(b)paragraphs 3 and 4 are replaced by the following:‘3.For the determination of the quantity of CO₂ transferred from one installation or CO₂ transport infrastructure to another installation or CO₂ transport infrastructure in accordance with paragraph 1, the operator shall apply, subject to the further provisions set out in Annex IV to this Regulation, either a calculation-based methodology, or a measurement-based methodology, in accordance with Articles 43, 44 and 45 of this Regulation.Where the measurement-based methodology is applied the emission source shall correspond to the measurement point and the emissions shall be expressed as the quantity of CO₂ transferred.4.When using a measurement-based methodology for determining the quantity of CO₂ transferred from one installation or CO₂ transport infrastructure to another, the operator shall apply the highest tier as defined in Section 1 of Annex VIII to this Regulation.However, the operator may apply the next lower tier provided that it establishes that applying the highest tier as defined in Section 1 of Annex VIII to this Regulation is technically not feasible or incurs unreasonable costs.’;

(c)paragraphs 6 and 7 are inserted:‘6.In the case of the transfer of CO₂ to a capture installation resulting from materials or fuels containing a fraction of zero-rated carbon, the transferring installation shall only subtract from its reported emissions in accordance with paragraph 1 of this Article the quantity of CO₂ proportional to the fraction of carbon that does not originate from zero-rated carbon.An operator of a CO₂ transport infrastructure or a storage site shall monitor emissions from leakage events, fugitive emissions and vented emissions from any CO₂ mentioned in the first sub-paragraph, including from CO₂ stemming from entities not carrying out activities listed in Annex I to Directive 2003/87/EC, and report emissions as if the CO₂ were fossil.7.The operator of a CO₂ transport infrastructure may include in the emissions reported in a given reporting period, any CO₂ in transit that has been transferred to another installation or CO₂ transport infrastructure no later than 31 January of the following year. The operator shall compile annually an inventory of the CO₂ entering and leaving the CO₂ transport infrastructure and report separately any CO₂ in transit.’;

(26)the following Article 49a is inserted:‘Article 49aEmissions permanently chemically bound in a product1.The operator shall subtract from the emissions of the installation any amount of CO₂ originating from non-zero-rated carbon in activities covered by Annex I to Directive 2003/87/EC that is not emitted from the installation, but permanently chemically bound in a product listed in the Delegated Regulation adopted pursuant to Article 12(3b) of Directive 2003/87/EC.In the case of CO₂ resulting from materials or fuels containing a fraction of zero-rated carbon, the operator shall only subtract from the emissions of the installation the quantity of CO₂ permanently chemically bound in a product listed in the Delegated Regulation adopted pursuant to Article 12(3b) of Directive 2003/87/EC proportional to the fraction of carbon that does not originate from zero-rated carbon.2.For the determination of the quantity of CO₂ bound in a product meeting the specifications set out in paragraph 1, the operator shall either apply the standard methodology in accordance with Sections 2 and 4 of Annex II to this Regulation, or apply a mass balance in accordance with Article 25 of this Regulation using the fuels and materials entering and leaving the process in which the CO₂ is chemically bound as the relevant source streams for this calculation, while taking into account any combustion emissions related to the process. To this end, the highest tier as defined in Annex II to this Regulation shall be applied as specified in the same Annex for the activity the CO₂ arises from. However, the operator may apply the next lower tier provided that the operator demonstrates to the satisfaction of the competent authority that applying the highest tier as defined in Annex II to this Regulation is technically not feasible or incurs unreasonable costs.’;

(27)the title to Chapter IV is replaced by the following:‘MONITORING OF EMISSIONS AND NON-CO₂ EFFECTS FROM AVIATION’;

(28)Article 51 is amended as follows:

(a)in paragraph 1, the first subparagraph is replaced by the following:‘1.Each aircraft operator shall monitor and report emissions and non-CO₂ aviation effects from aviation activities for all flights included in Annex I to Directive 2003/87/EC that are performed by that aircraft operator during the reporting period and for which the aircraft operator is responsible.’;

(b)Paragraph 3 is replaced by the following:‘3.For the purpose of identifying the unique aircraft operator referred to in point (o) of Article 3 of Directive 2003/87/EC that is responsible for a flight, the call sign used for air traffic control purposes as laid down in item 7 of the flight plan, shall be used. The call sign shall determine the aircraft operator as follows:

(a)where the item 7 contains the ICAO designator for the aircraft operating agency, the unique aircraft operator shall be the aircraft operating agency that has been assigned that ICAO designator;

(b)where the item 7 contains the nationality or common mark, and registration mark of the aircraft that is explicitly listed in an air operator certificate (or equivalent) or in a document issued by a State and identifying the operator of the aircraft, then the unique aircraft operator shall be the legal or natural person that holds that air operator certificate (or equivalent) or that is stated in the document.’

;

(c)the following paragraph 3a is inserted:‘3a.Where the unique aircraft operator cannot be identified using the call sign as referred to in paragraph 3, the unique aircraft operator referred to in point (o) of Article 3 of Directive 2003/87/EC that is responsible for a flight, is the legal or natural person that has an employment or other contractual relationship with the captain of the flight.’;

(29)In Article 52(1), the first two subparagraphs are replaced by the following:‘1.At the latest four months before an aircraft operator commences aviation activities covered by Annex I to Directive 2003/87/EC, it shall submit to the competent authority a monitoring plan for the monitoring and reporting of emissions and non-CO₂ aviation effects in accordance with Article 12 of this Regulation.By way of derogation from the first subparagraph, an aircraft operator that performs an aviation activity covered by Annex I to Directive 2003/87/EC, or monitors and reports non-CO₂ aviation effects, for the first time that could not be foreseen four months in advance of the activity shall submit a monitoring plan to the competent authority without undue delay, but no later than six weeks after performance of that activity. The aircraft operator shall provide adequate justification to the competent authority why a monitoring plan could not be submitted four months in advance of the activity.’;

(30)Article 53 is amended as follows:

(a)paragraph 1 is replaced by the following:‘1.Each aircraft operator shall determine the annual CO₂ emissions from aviation activities by multiplying the annual consumption of each neat fuel (expressed in tonnes) by the respective emission factor.For mixed aviation fuels, the aircraft operator shall determine the theoretical amount of each neat fuel from the total amount of that mixed aviation fuel and relevant composition data by applying the following:

(i)where a fuel contains biomass, the aircraft operator shall determine the biomass fraction in accordance with Article 54;

(ii)where a fuel contains an RFNBO, RCF or synthetic low-carbon fuel, the aircraft operator shall determine the RFNBO or RCF fraction or the synthetic low-carbon fraction in accordance with Article 54b;

(iii)where the RFNBO or RCF fraction or synthetic low-carbon fraction is not zero and where the aircraft operator wants to make use of zero-rating, the aircraft operator shall determine the zero-rated RFNBO or RCF fraction or the zero-rated synthetic low-carbon fraction in accordance with Article 54c;

(iv)where the zero-rated biomass fraction, the zero-rated RFNBO or RCF fraction or the zero-rated synthetic low-carbon fraction are not zero, the aircraft operator shall calculate the zero-rated fraction as the sum of zero-rated biomass fraction, zero-rated RFNBO or RCF fraction and zero-rated synthetic low-carbon fraction. The fossil fraction is the sum of all non-zero-rated fractions.

(v)the aircraft operator shall calculate the amount of each neat fuel as total amount of the mixed aviation fuel multiplied by the relevant fraction.

For the purpose of point (iv) of this paragraph, where the aircraft operator does not calculate the zero-rated fraction, the fossil fraction shall be 100 %.’;

(b)the following paragraphs 1a and 1b are inserted:‘1a.By way of derogation from paragraph 1, for the purpose of assessing emissions thresholds set out in Articles 55(1) and 55(2) of this Regulation, in Article 28a(4) of Directive 2003/87/EC and in the entry ‘Aviation’ of the table in Annex I to Directive 2003/87/EC, the aircraft operator shall determine the CO₂ emissions by multiplying the annual consumption of each fuel by its preliminary emissions factor.1b.For the purpose of reporting pursuant to Article 3 of Commission Delegated Regulation (EU) 2019/1603^note, the aircraft operator shall determine and report the emissions which result from multiplying the annual consumption of each fuel by its preliminary emission factor.^note

(c)in paragraph 6, the last subparagraph is replaced by:‘For alternative aviation fuels other than biofuels, RFNBO, RCF or synthetic low-carbon fuels, the aircraft operator shall determine the emission factor in accordance with Article 32 of this Regulation. For such fuels, the net calorific value shall be determined and reported as a memo-item.’

(31)the following Article 53a is inserted:‘Article 53aReporting rules for the use of alternative aviation fuels1.The aircraft operator shall monitor the amount of alternative aviation fuels used and report that amount as attributed to each flight or aerodrome pair.2.Where the alternative aviation fuels are delivered to the aircraft in physically identifiable batches, the aircraft operator shall provide evidence to the satisfaction of the competent authority that the alternative aviation fuel is attributed to the flight immediately following the fuel uplift of that flight.Where several subsequent flights are carried out without fuel uplift between these flights, the aircraft operator shall split the amount of the alternative fuel and assign it to these flights proportionally to the emissions from those flights calculated using the preliminary emission factor.3.Where alternative aviation fuels cannot be physically attributed at an aerodrome to a specific flight, the aircraft operator shall attribute the fuel to its flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC proportionally to the emissions from those flights departing from that aerodrome calculated using the preliminary emission factor.In this regard, the aircraft operator must provide evidence to the satisfaction of the competent authority that the alternative aviation fuel was delivered to the fuelling system of the departure aerodrome in the reporting period, or 3 months before the start, or 3 months after the end, of that reporting period.4.For the purpose of paragraphs 2 and 3, the aircraft operator shall provide evidence to the satisfaction of the competent authority that:

(i)the total amount of alternative aviation fuel claimed does not exceed the total fuel usage of that aircraft operator for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC, originating from the aerodrome at which the alternative aviation fuel is supplied;

(ii)the amount of alternative aviation fuel for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC does not exceed the total quantity of alternative aviation fuel purchased from which the total quantity of alternative aviation fuels sold to third parties is subtracted;

(iii)the ratio between alternative aviation fuels and fossil fuels attributed to flights aggregated per aerodrome pair does not exceed the maximum blending limit for that fuel type as certified according to a recognised international standard;

(iv)there is no double counting of the same quantity of alternative aviation fuel, in particular that the alternative aviation fuel purchased is not claimed to be used in an earlier report or by another aircraft operator, or in another carbon pricing system.

For the purpose of points (i) to (iii), any fuel remaining in tanks after a flight and before an uplift is assumed to be 100 % fossil fuel.For the purpose of demonstrating compliance with the requirements referred to under point (iv), the aircraft operator may use the data recorded in the Union database set up in accordance with Article 31a of Directive (EU) 2018/2001 or a national database set up by the Member State in accordance with Article 31a(5) of that Directive.’;

(32)Articles 54 and 54a are replaced by the following:‘Article 54Determining the biomass fraction for biofuels1.The aircraft operator shall determine the biomass fraction of mixed aviation fuels containing biofuels. The aircraft operator may either assume the absence of biofuel and apply a default fossil fraction of 100 % or determine a biofuel fraction in accordance with paragraphs 2 or 3. The aircraft operator shall use a default value of 100 % biomass fraction for neat biofuels.By way of derogation from the first subparagraph, the aircraft operator using mixed aviation fuels containing biofuels may choose to monitor the biofuel content and fossil aviation fuel content as separate source streams if the evidence provided by the fuel suppliers allows such approach.2.Where biofuels are physically mixed with fossil fuels and delivered to the aircraft in physically identifiable batches, the aircraft operator may carry out analyses in accordance with Articles 32 to 35 to determine the biomass fraction, on the basis of a relevant standard and the analytical methods set out in those Articles, provided that the use of that standard and those analytical methods is approved by the competent authority. Where the aircraft operator provides evidence to the competent authority that such analyses would incur unreasonable costs or are technically not feasible, the aircraft operator may base the estimation of the biofuel content on a material balance of blending fossil fuels and biofuels purchased. If the biomass fraction was determined using the mass balance pursuant to Article 30(1) of Directive (EU) 2018/2001, no evidence for unreasonable costs or technical feasibility shall be required.3.Where purchased biofuel batches are not physically delivered to a specific aircraft, the aircraft operator shall not use analyses to determine the biomass fraction of the fuels used. The aircraft operator may determine the biomass fraction using purchase records of biofuel of equivalent energy content.Article 54aSpecific provisions for eligible aviation fuels1.For the purpose of Article 3c(6) of Directive 2003/87/EC, the commercial aircraft operator shall establish, document, implement and maintain a written procedure in order to monitor any amounts of neat eligible aviation fuel (in tonnes) used for subsonic flights, and shall report the amounts of eligible aviation fuels claimed as a separate memo-item in its annual emission report.2.For the purpose of paragraph 1, the aircraft operator shall ensure that any amount of eligible aviation fuel claimed is certified in accordance with Article 30 of Directive (EU) 2018/2001 or another certification accepted under Regulation 2023/2405. The competent authority may allow the aircraft operator to use the data recorded in the Union database set up in accordance with Article 31a of Directive (EU) 2018/2001 or a national database set up by the Member State in accordance with Article 31a(5) of that Directive. In case of subsequent non-compliance regarding the proof of sustainability of the quantities cancelled in the aforementioned databases, the Competent Authority shall correct the verified amounts of neat eligible aviation fuels accordingly.3.For mixed aviation fuels, the aircraft operator may either assume the absence of eligible aviation fuel and apply a default fossil fraction of 100 % or determine the amount of neat eligible aviation fuel in accordance with paragraph 3a.3a.The aircraft operator shall determine the amount of neat eligible aviation fuel as a sum of neat alternative fuels eligible under Article 3c(6) of Directive 2003/87/EC as determined in accordance with Article 53(1) of this Regulation. The neat eligible fuels shall be attributed to each flight or aerodrome pair in accordance with paragraphs 4 or 5.4.Where eligible aviation fuels are delivered to the aircraft in physically identifiable batches, the aircraft operator shall provide evidence to the satisfaction of the competent authority that the eligible aviation fuel is attributed to the flight immediately following the fuel uplift of that flight.Where several subsequent flights are carried out without fuel uplift between these flights, the aircraft operator shall split the amount of the eligible aviation fuels and assign it to these flights proportionally to the emissions from those flights calculated using the preliminary emission factor.5.Where eligible aviation fuels cannot be physically attributed at an aerodrome to a specific flight, the aircraft operator shall attribute the fuel to its flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC and to its flights covered by Article 3c(8) of that Directive proportionally to the emissions from those flights departing from that aerodrome calculated using the preliminary emission factor.For that purpose, the aircraft operator must provide evidence to the satisfaction of the competent authority that the eligible aviation fuel was delivered to the fuelling system of the departure aerodrome in the reporting period, or 3 months before the start, or 3 months after the end, of that reporting period.6.For the purpose of paragraphs 4 and 5, the aircraft operator shall provide evidence to the satisfaction of the competent authority that:

(a)the total amount of eligible aviation fuel claimed does not exceed the total fuel usage of that aircraft operator for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC and for flights covered by Article 3c(8) of that Directive, originating from the aerodrome at which the eligible aviation fuel is supplied;

(b)the amount of eligible aviation fuel for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC and from flights covered by Article 3c(8) of that Directive does not exceed the total quantity of eligible aviation fuel purchased from which the total quantity of eligible aviation fuels sold to third parties is subtracted;

(c)the ratio between eligible aviation fuels and fossil fuels attributed to flights aggregated per aerodrome pair does not exceed the maximum blending limit for that fuel type as certified according to a recognised international standard;

(d)there is no double counting of the same quantity of eligible aviation fuel, in particular that the eligible aviation fuel purchased is not claimed to be used in an earlier report or by another aircraft operator, or in another carbon pricing system.

For the purpose of points (a), (b) and (c), any fuel remaining in tanks after a flight and before an uplift is assumed to be 100 % not eligible fuel.For the purpose of demonstrating compliance with the requirements referred to under point (d), the aircraft operator may use the data recorded in the Union database set up in accordance with Article 31a of Directive (EU) 2018/2001 or a national database set up by the Member State in accordance with Article 31a(5) of that Directive.’;

(33)the following Articles 54b and 54c are inserted:‘Article 54bDetermining the RFNBO, RCF or synthetic low-carbon fraction1.The aircraft operator shall determine the RFNBO or RCF fraction or synthetic low-carbon fraction of mixed aviation fuels containing RFNBO, RCF or synthetic low-carbon fuel. The aircraft operator may either assume the absence of RFNBO, RCF or synthetic low-carbon fuel and apply a default fossil fraction of 100 %, or determine a RFNBO or RCF fraction or synthetic low-carbon fraction in accordance with paragraphs 2 or 3. The aircraft operator shall use a default value of 100 % RFNBO or RCF fraction, or 100 % synthetic low-carbon fraction, as applicable, for neat RFNBO or RCF or neat synthetic low-carbon fuel.By way of derogation from the first subparagraph, the aircraft operator using mixed aviation fuels containing RFNBO, RCF or synthetic low-carbon fuel, may choose to monitor the RFNBO or RCF content or synthetic low-carbon content and other fossil aviation fuel content, as separate source streams if the evidence provided by the fuel suppliers allows such approach.2.Where RFNBO, RCF or synthetic low-carbon fuel are physically mixed with fossil fuels and delivered to the aircraft in physically identifiable batches, the aircraft operator shall base the estimation of the RFNBO or RCF content or synthetic low-carbon content on a mass balance pursuant to Article 30(1) of Directive (EU) 2018/2001, reflecting the blending of fossil fuels and RFNBO, RCF or synthetic low-carbon fuel purchased.3.Where purchased RFNBO, RCF or synthetic low-carbon fuel batches are not physically delivered to a specific aircraft, the aircraft operator may determine the RFNBO or RCF fraction or synthetic low-carbon fraction using purchase records of RFNBO, RCF or synthetic low-carbon fuel of equivalent energy content.Article 54cConditions for zero-rating biofuels, RFNBO, RCF and synthetic low-carbon fuels by aircraft operators1.The aircraft operator may count the biomass fraction of a mixed aviation fuel towards the zero-rated biomass fraction only to the extent that the biofuel content complies with the criteria set out in Article 38(5).2.The aircraft operator may count the RFNBO or RCF fraction of a mixed aviation fuel towards the zero-rated RFNBO or RCF fraction only to the extent that the RFNBO or RCF content complies with the criteria set out in Article 39a(3).3.The aircraft operator may count the synthetic low-carbon fraction of a mixed aviation fuel towards the zero–rated synthetic low-carbon fraction only to the extent that the synthetic low-carbon content complies with the criteria set out in Article 39a(4).4.The aircraft operator may claim zero-rated biofuels, zero-rated RFNBO or RCF and zero-rated synthetic low-carbon fuels only to the extent these zero-rated fuels comply with the maximum amount of fuel use determined in accordance with Article 53a of this Regulation, for flights for which allowances have to be surrendered in accordance with Article 12(3) of Directive 2003/87/EC.’;

(34)in Article 55(2), the first subparagraph is replaced by the following:‘2.By way of derogation from Article 53, small emitters and aircraft operators having total annual emissions lower than 3000 tonnes of CO₂ from flights other than those referred to in Article 28a(1), point (a), and Article 3c(8) of Directive 2003/87/EC may estimate the fuel consumption based on distance per aerodrome pair using tools implemented by Eurocontrol or another relevant organisation, which can process all relevant air traffic information and avoid any underestimations of emissions.’;

(35)the following Articles 56a and 56b are inserted:‘Article 56aCalculation of CO₂ equivalent for non-CO₂ aviation effects1.Each aircraft operator shall monitor the non-CO₂ aviation effects from its activities performed by aeroplanes equipped with jet engines in CO₂ equivalent (CO₂(e)) per flight.2.The aircraft operator shall calculate the CO₂(e) per flight using the GWP metric, in particular GWP₂₀, GWP₅₀ and GWP₁₀₀, resulting in CO₂(e) values for three-time horizons (20, 50, and 100 years) for each of the monitored flights.3.The aircraft operator shall use efficacy as defined in this Regulation and in NEATS, to refine the GWP as referred to in paragraph 2 for calculating the CO₂(e) per flight unless the aircraft operator provides evidence to the competent authority that it is not possible to use efficacy.4.To calculate CO₂(e) per flight each aircraft operator shall apply a CO₂(e) calculation approach covering the following elements:

(a)the fuel-burn module and emissions-estimation module, as described in Annex IIIa, Section 3;

(a)these tools comply with the requirements laid down in Annex IIIa, with regard to emission-estimation module in Section 3, 4 and 5 of that Annex;

(a)independent third-party sources such as Eurocontrol;

(b)Method C consisting of a weather-based approach and Method D consisting of a location-based simplified approach, as referred to in Annex IIIa, Section 4;

(b)where enhanced weather data is needed as defined in Annex IIIa, these tools use the same common reference Numerical Weather Prediction (NWP) model and weather data, as the one provided through NEATS;

(b)NEATS, as described in Annex IIIa, Section 2.

(c)a default values approach, used in case of data gaps, described in Annex IIIa, Section 5 and Annex IIIb.

(c)these tools allow for and facilitate, for the purpose of verification, access to the monitored data in accordance with Annex IIIa, Section 4;

(d)these tools ensure the data monitored is securely stored for at least 2 years, with backup and recovery functions;

(e)these tools comply with the principles established by Article 75(1).

Method C and method D shall be based on input data from the modules referred to in point (a) of this paragraph, data from the aircraft operator and relevant weather data from the aircraft operator or third party-sources.5.Each aircraft operator shall use Method C to calculate CO₂(e) per flight.6.By way of derogation from paragraph 5, small emitters, as defined in Article 55(1), may use Method D.7.To apply the CO₂(e) calculation models to their flights, aircraft operators shall meet all the following conditions, either using NEATS, pursuant to Annex IIIa, Section 2, own and third-party IT tools, or a combination of NEATS and these tools:8.Where an aircraft operator plans to use tools referred to in paragraph 7, other than the fuel burn module, the aircraft operator shall first submit the technical specifications of the tools to the Commission. The Commission shall assess the specifications of the tools and, where these tools comply with the requirements in this Regulation, shall approve the tools. Once approved, the tools technical specifications and workflow shall be further described by the aircraft operator in the monitoring plan.Article 56bData monitoring1.The aircraft operator shall monitor the data mentioned in Annex IIIa, Section 4.2.The data monitored as referred to in paragraph 1 shall be sourced by the aircraft operator, including from flight data recorder equipment of the aircraft, where available.3.By way of derogation from paragraph 2, the aircraft operator can choose to rely for the monitoring of some or all of the data, on the following:4.Where data is missing and the aircraft operator has demonstrated that it is not capable of retrieving that data via NEATS or other methods, the aircraft operator shall use default values as provided in Annex IIIa, Section 5 and Annex IIIb.5.The aircraft operators shall provide the verifier with access to all data that is necessary for the verification, including confidential data. Upon request of the aircraft operator the competent authority shall treat information provided by the aircraft operator as confidential.6.Where it is not possible to use NEATS due to its unavailability, the aircraft operator shall monitor at a minimum the flight information and aircraft properties per flight. In such case the CO2(e) calculation per flight shall be performed at a later stage by the aircraft operator, at the latest, once NEATS is made available by the Commission.7.Where it is not possible to use a common reference NWP model due to its unavailability in NEATS, the aircraft operator, shall, by way of derogation from Article 56a(5), use Method D. Once the common reference NWP model is made available, the aircraft operator shall use the appropriate method in line with Article 56a(5) and (6).8.NEATS shall be updated as appropriate’;

(36)Article 58 is amended as follows:

(a)paragraph 1 is replaced by the following:‘1.The operator or aircraft operator shall establish, document, implement and maintain written procedures for data flow activities for the monitoring and reporting of greenhouse gas emissions and non-CO₂ aviation effects and ensure that the annual emissions report resulting from data flow activities does not contain misstatements and is in conformance with the monitoring plan, those written procedures and this Regulation.’;

(b)in paragraph 2, point (c) is replaced by the following:

(c)each step in the data flow from primary data to annual emissions and non-CO₂ aviation effects which shall reflect the sequence and interaction between the data flow activities, including relevant formulas and data aggregation steps applied’;

(37)Article 66 is amended as follows:

(a)the title is replaced by the following:‘Treatment of data gaps for emissions reporting’;

(b)in paragraph 2, the last subparagraph is replaced by:‘Where the number of flights with data gaps referred to in the first two sub-paragraphs exceed 5 % of the annual flights that are reported, the aircraft operator shall inform the competent authority thereof without undue delay and shall take remedial action for improving the monitoring methodology.’;

(38)in Article 68, the following paragraphs 5 and 6 are inserted:‘5.The aircraft operator shall submit to the competent authority under the same conditions as referred to in paragraph 1, a separate report as attachment to the annual emissions report, that covers the annual non-CO₂ aviation effects.6.The separate report referred to in paragraph 5 shall contain at least the information listed in Annex X, Section 2a.’;

(39)in Article 69(1), the first subparagraph is replaced by the following:‘1.Each operator shall regularly check whether the monitoring methodology applied can be improved.’;

(40)Article 70 is amended as follows:

(a)in paragraph 1, the first subparagraph is replaced by the following:‘1.The competent authority shall make a conservative estimate of the emissions of an installation or aircraft operator and, where relevant, the non-CO₂ aviation effects of an aircraft operator in any of the following situations:’;

(b)paragraph 2 is replaced by the following:‘2.Where a verifier has stated, in the verification report pursuant to Implementing Regulation (EU) 2018/2067, the existence of non-material misstatements which have not been corrected by the operator or aircraft operator before issuing the verification report, the competent authority shall assess those misstatements, and make a conservative estimate of the emissions and non-CO₂ aviation effects of the installation or aircraft operator where appropriate. The competent authority shall inform the operator or aircraft operator whether and which corrections are required to the annual emissions report. The operator or aircraft operator shall make that information available to the verifier.’;

(41)Article 72(1) is replaced by the following:‘1.Total annual emissions of each of the greenhouse gases CO₂, N₂O and PFCs, as well as non-CO₂ aviation effects shall be reported as rounded tonnes of CO₂ or CO₂(e). The total annual emissions of the installation shall be calculated as the sum of the rounded values for CO₂, N₂O and PFCs.’;

(42)Article 75d(3) is amended as follows:

(a)in the second subparagraph, the term ‘biomass’ is replaced by ‘zero-rated fuels’;

(b)the third subparagraph is replaced by the following:‘For the purpose of this paragraph, Article 38(5) and 39a(3) shall apply, provided that the relevant information on the sustainability and the greenhouse gas emissions saving criteria of zero-rated fuels used for combustion is available to the regulated entity.’;

(43)Article 75e is amended as follows:

(a)in paragraph 2, points (a) and (b) are replaced by the following:

(a)‘a category A entity, where from 2027 to 2030 the average verified annual emissions in the 2 years preceding the reporting period before the application of the scope factor, with the exclusion of CO₂ stemming from zero-rated fuels, are equal to or less than 50000 tonnes of CO₂(e);

(b)a category B entity, where from 2027 to 2030 the average verified annual emissions in the 2 years preceding the reporting period before the application of the scope factor, with the exclusion of CO₂ stemming from zero-rated fuels, are more than 50000 tonnes of CO₂(e).’;

(b)in paragraph 3, point (a) is replaced by the following:

(a)de minimis fuel streams, where the fuel streams selected by the regulated entity jointly account for less than 1000 tonnes of fossil CO₂ per year before the application of the scope factor;’;

(c)paragraph 4 is replaced by the following:‘4.Where the average annual verified emissions used to determine category of the regulated entity as referred to in paragraph 2 are not available or no longer representative for the purpose of paragraph 2, the regulated entity shall use a conservative estimate of annual average emissions calculated before the application of the scope factor, with the exclusion of CO₂ stemming from zero-rated fuels, to determine the category of the regulated entity.’;

(d)the following paragraph 4a is inserted:‘4a.By way of derogation from paragraphs 2, 3 and 4, before 2027, the competent authority may allow the regulated entity to classify itself and each fuel stream based on the emissions after the application of the scope factor, with the exclusion of CO₂ stemming from zero-rated fuels, where the regulated entity can demonstrate to the satisfaction of the competent authority that the scope factor applied for the classification will remain to be representative in the future years.’;

(e)paragraph 5 is deleted.

(44)The title of subsection 4 is replaced by the following:‘Treatment of biomass synthetic low-carbon fuels, RFNBO and RCF’;

(45)Article 75m is amended as follows:

(a)the title and first paragraph, introductory sentence, are replaced by the following:‘Article 75mRelease of fuel streams containing biomass, synthetic low-carbon fuels, RFNBO and RCF1.Article 38, Article 39, paragraphs 1, 3 and 4, and Article 39a shall apply. For that purpose:’;

(b)in paragraph 3, the term ‘biomass fraction’ is replaced by ‘zero-rated carbon fraction’.

(46)Article 75n is amended as follows:

(a)paragraph 1 is replaced by the following:‘1.The competent authority may consider a regulated entity to be a regulated entity with low emissions where at least one of the following conditions is met:

(a)from 2027 to 2030, the average verified annual emissions in the 2 years preceding the reporting period before the application of the scope factor, with the exclusion of CO₂ stemming from zero-rated fuels, were less than 1000 tonnes of CO₂ per year;

(b)from 2031, the average annual emissions of that regulated entity reported in the verified emissions reports during the trading period immediately preceding the current trading period, calculated before the application of the scope factor and with the exclusion of CO₂ stemming from zero-rated fuels, were less than 1000 tonnes of CO₂ per year;

(c)where the average annual emissions referred to in point (a) are not available or no longer representative for the purpose of point (a), but the annual emissions of that regulated entity for the next 5 years, calculated before the application of the scope factor and with the exclusion of CO₂ stemming from zero-rated fuels, will be, based on a conservative estimation method, less than 1000 tonnes of CO₂(e) per year.’

;

(b)the following paragraph 1a is inserted:‘1a.By way of derogation from paragraph 1, before 2027, the competent authority may consider a regulated entity to be a regulated entity with low emissions based on the emissions after the application of the scope factor, with the exclusion of CO₂ stemming from zero-rated fuels, where the regulated entity can demonstrate to the satisfaction of the competent authority that the scope factor applied for the classification will remain to be representative in the future years.’;

(47)Annex I is amended as follows:

(a)Section 1 is amended as follows:

(i)in point (4), point (g), the term ‘biomass’ is replaced by ‘zero-rated fuels’;

(ii)in point (7), point (f) is replaced by the following:

(f)where applicable, a description of the conservative estimation method used for determining the zero-rated fraction and zero-rated RFNBO or RCF fraction of inherent or transferred CO₂ in accordance with Articles 48, 49 or 49a;’;

(iii)point (8) is replaced by the following:

(8)a detailed description of the monitoring methodology where CO₂ is chemically bound in accordance with Article 49a, where appropriate in the form of a description of the written procedures applied, including the following:

(a)the procedures for determining whether or not a product in which the CO2 is permanently chemically bound in accordance with Article 49a(1) of this Regulation, meets the requirements set out in the delegated Regulation pursuant to Article 12(3b) of Directive 2003/87/EC and the types of uses of those products;

(b)a description of the calculation methodology for determining the CO₂ amounts permanently chemically bound in accordance with Article 49a(2).’

(iv)the following points (9) and (9a) are inserted:

(9)where applicable, a description of the procedure used to assess if zero-rated source streams comply with Article 38(5) or 39a(3) or 39a(4);

(9a)where applicable, a description of the procedure used to determine zero-rated biogas quantities based on purchase records in accordance with Article 39(4), or zero-rated RFNBO or RCF quantities in accordance with Article 39a(5);’;

(b)Section 2 is amended as follows:

(i)point (1) is amended as follows:

—point (c) is replaced by the following:

(c)a description of procedures, systems and responsibilities used to update the completeness of the list of emission sources over the monitoring year for the purpose of ensuring the completeness of monitoring and reporting of the emissions and non-CO₂ aviation effects of owned aircraft as well as leased-in aircraft;’;

—points (k), (l) and (m) are replaced by the following:

(k)confirmation if the aircraft operator intends to use any of the tools referred to in Article 55(2) of this Regulation and whether the aircraft operator intends to use the simplification pursuant to Article 28a(4) of Directive 2003/87/EC;

(l)where applicable, a description of the procedure used to assess if zero-rated biofuel, RFNBO, RCF, or synthetic low-carbon fuel comply with Article 54c of this Regulation;

(m)where applicable, a description of the procedure used to determine quantities of alternative aviation fuels in accordance with Article 53(1) and to ensure the reported neat fuels comply with the conditions set out in Article 53a of this Regulation;’;

—point (o), is replaced by the following:

(o)where applicable a description of the procedure used to determine eligible aviation fuel quantities in accordance with Article 54a(3) and to ensure the reported fuels comply with the conditions set out in Article 54a(4) and 54a(5) of this Regulation;’;

—the following points (p) and (q) are inserted:

(p)a confirmation on whether the aircraft operator operates any flights under Article 56a(1);

(q)a confirmation on whether the aircraft operator intends to use only NEATS to determine the non-CO₂ aviation effects, or if it intends to use, for all or part of the monitored data, own or third party IT tools as described in Article 56a(7);’;

(ii)in point (2), the introductory sentence is replaced by:

2.For the purpose of monitoring emissions, the monitoring plan shall contain the following information for aircraft operators which are not small emitters in accordance with Article 55(1) or which do not intend to use a small emitter tool in accordance with Article 55(2):’;

(iii)the following point (3), is inserted:

3.For the purpose of monitoring non-CO₂ aviation effects, the monitoring plan shall contain, as relevant, the following information for aircraft operators not using only NEATS to determine the non-CO₂ aviation effects:

(a)description of the fuel burn and emission estimation module, the CO₂(e) calculation model and associated IT tools that the aircraft operators intends to use;

(b)a description and a flowchart of the monitoring process of data relative to the CO₂(e) calculation model as described in Annex IIIa, Section 4 to this Regulation;

(c)a description of the written procedure for ensuring that appropriate data is used to input into the CO₂(e) calculation models in accordance with Annex IIIa to this Regulation and that climate effects of all non-CO₂ agents on a per flight basis are taken into account;

(d)a description of the written procedure for identifying and assessing data gaps and applying the default values described in Annex IIIa, Section 5 and Annex IIIb to this Regulation, to complete the data gaps.’;

(c)in Section 4, point (3), is replaced by the following:

3.Where applicable, a description of the procedure used to assess if zero-rated fuel streams comply with Article 38(5), or 39a(3), or 39a(4) and, where relevant, Article 75m(2) of this Regulation;’;

(48)Annex II is amended as follows:

(a)Section 1 is amended as follows:

(i)paragraph 2 is replaced by the following:‘Where Table 1 does not include activities listed in Annex I to Directive 2003/87/EC and the mass balance set out in Article 25 of this Regulation is not applied, the operator shall use the tiers listed in Table 1 under ‘Combustion of fuels and fuels used as process input’ for those activities.’;

(ii)Table 1 is amended as follows:

—the eleventh row, heading ‘Refining of mineral oil’, is replaced by the following:‘Refining of oil’;

—the fifty-first row, heading ‘Primary aluminium production’, is replaced by the following:‘Primary aluminium or alumina production’;

—the following rows are added at the end of the Table:CO2 capture, transfer and geological storage in storage site permitted under Directive 2009/31/ECMass balance of CO2 transferred | CO2 transferred into or out from an installation, transport infrastructure or storage site, vented, leaked or fugitive emissions [t] | ± 7,5 % | ± 5 % | ± 2,5 % | ± 1,5 %CO2 venting, leakage, and fugitive emissions | CO2 vented, leaked or from fugitive emissions [t] | ± 17,5 % | ± 12,5 % | ± 7,5 % |

(b)in Section 2.1, the first paragraph is replaced by the following:‘Where a biomass fraction, or RFNBO or RCF fraction or synthetic low-carbon fraction is determined for a mixed fuel or material, the tiers defined shall relate to the preliminary emission factor. For fossil fuels and materials, the tiers shall relate to the emission factor.’;

(c)Section 2.4, is replaced by the following:‘2.4Tiers for biomass fractionTier 1: The operator shall apply an applicable value published by the competent authority or the Commission, or values in accordance with Article 31(1).Tier 2: The operator shall apply an estimation method approved in accordance with the second subparagraph of Article 39(2).Tier 3a: The operator shall apply analyses in accordance with the first sub-paragraph of Article 39(2), and in accordance with Articles 32 to 35.Tier 3b: For fuels originating from a production process with defined and traceable input streams, the operator may base the estimation on a material balance of fossil and biomass carbon entering and leaving the process, such as the mass balance system in accordance with Article 30(1) of Directive (EU) 2018/2001.Where an operator assumes a fossil fraction of 100 % in accordance with Article 39(1) of this Regulation, no tier shall be assigned for the biomass fraction.’;

(d)the following Section 2.5 is inserted:‘2.5Tiers for RFNBO or RCF fraction or synthetic low-carbon fractionTier 1: The operator shall determine the RFNBO or RCF fraction or synthetic low-carbon fraction based on the mass balance system in accordance with Article 30(1) of Directive (EU) 2018/2001.Where an operator assumes a fossil fraction of 100% in accordance with Article 39a(1) of this Regulation, no tier shall be assigned for the RFNBO or RCF fraction or synthetic low-carbon fraction.’;

(e)Section 3.1 is amended as follows:

(i)the third paragraph is replaced by the following:‘Where a biomass fraction or RFNBO or RCF fraction or synthetic low-carbon fraction is determined for a mixed fuel or material, the tiers defined shall relate to the total carbon content. The biomass fraction of the carbon shall be determined using the tiers defined in Section 2.4 of this Annex. The RFNBO or RCF fraction or synthetic low-carbon fraction of the carbon shall be determined using the tiers defined in Section 2.5 of this Annex.’;

(ii)in the subheading Tier 2b, the first sentence is replaced by the following:‘Tier 2b: The operator shall derive the carbon content from emission factors for the fuel based on one of the following established proxies in combination with an empirical correlation as determined at least once per year in accordance with Articles 32 to 35 of this Regulation:’;

(f)the following Section 3.4 is added:‘3.4Tiers for RFNBO or RCF fraction or synthetic low-carbon fractionThe tiers defined in Section 2.5 of this Annex shall be used.’;

(g)in Section 4, before Section 4.1, the following paragraph is inserted:‘By way of derogation from the provisions in this section and the following sub-sections, operators may rate process emissions from materials as zero, provided those materials meet all the following conditions:

(i)do not meet the definitions of RFNBOs or RCFs or synthetic low-carbon fuels;

(ii)were produced in another installation covered by Directive 2003/87/EC;

(iii)CO₂ was chemically bound to produce the materials;

(iv)the installation that emitted the CO₂ in point (iii), included this CO₂ in its annual emissions report;

(v)do not meet the specification of a product that is listed in the delegated Regulation adopted pursuant to Article 12(3b) of Directive 2003/87/EC.’;

(h)the following Section 4.7 is added:‘4.7Tiers for the RFNBO or RCF fraction or synthetic low-carbon fractionThe tiers defined in Section 2.5 of this Annex shall be used.’;

(49)Annex IIa is amended as follows:

(a)in Section 2.1, a second subparagraph is inserted after the first subparagraph:‘Where a RFNBO or RCF fraction or synthetic low-carbon fraction is determined for a mixed fuel, the tiers defined shall relate to the preliminary emission factor’;

(b)the following Section 2.3a is inserted:‘2.3aTiers for RFNBO or RCF fraction or synthetic low-carbon fractionTier 1: The operator shall determine RFNBO or RCF fraction or synthetic low-carbon fraction based on the mass balance system in accordance with Article 30(1) of Directive (EU) 2018/2001.Where an operator assumes a fossil fraction of 100 % in accordance with Article 39a(1) of this Regulation, no tier shall be assigned for the RFNBO or RCF fraction or synthetic low-carbon fraction.’;

(50)in Annex III, the title is replaced by the following:‘Monitoring methodologies for emissions from aviation (Article 53)’;

(51)the following Annexes IIIa and IIIb are inserted:‘’

(52)Annex IV is amended as follows:

(a)The title of Section 2 is replaced by the following:‘REFINING OF OIL AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC’;

(b)Section 5, is amended as follows:

(1)the title of Section 5 is replaced by the following:‘PRODUCTION OF IRON AND STEEL AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC’;

(2)in Section 5, point (B), first paragraph, the term ‘pig iron’ is replaced by ‘iron’;

(c)in Section 6, point (A), the first paragraph is replaced by the following:‘The operator shall not apply the provisions in this section for the monitoring and reporting of CO₂ emissions from the production of iron and steel and primary aluminium.’;

(d)Section 7 is amended as follows:

(i)the title is replaced by the following:‘CO₂ EMISSIONS FROM PRODUCTION OR PROCESSING OF PRIMARY ALUMINIUM OR ALUMINA AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC’;

(ii)in Point (A), the first and second paragraphs are replaced by the following:‘The operator shall apply the provisions of this section to the monitoring and reporting of CO₂ emissions from the production of alumina (Al₂O₃), the production of electrodes for primary aluminium smelting, including stand-alone plants for the production of such electrodes, and the consumption of electrodes during electrolysis.The operator shall consider at least the following potential sources for CO₂ emissions: fuels for the production of heat or steam, Al₂O₃ production, electrode production, reduction of Al₂O₃ during electrolysis which is related to electrode consumption, and use of soda ash or other carbonates for waste gas scrubbing.’;

(e)in Section 10, point (A), the second paragraph is replaced by the following:‘Where the burnt lime and the CO₂ stemming from the limestone are used for purification processes, the CO₂ shall be considered emitted, unless the CO₂ is bound in a product that satisfies the conditions set out in Article 49a(1) of this Regulation.’;

(f)in Section 17, point (B), the second paragraph is replaced by the following:‘Where CO₂ from ammonia production is used as feedstock for the production of urea or other chemicals, or transferred out of the installation for any use not covered by Article 49(1) of this Regulation, the related amount of CO₂ shall be considered as emitted by the installation producing the CO₂ , unless the CO₂ is bound in a product that satisfies the conditions set out in Article 49a(1) of this Regulation.’;

(g)Section 20 is amended as follows:

(i)in Point (A), points (b) and (c) are replaced by the following:

(b)raw materials, including vent gas from calcination of limestone;

(c)waste gases from washing or filtration steps after carbonation.’;

(ii)point (B) is replaced by the following:‘B.Specific monitoring rulesEmissions from combustion processes, including flue gas scrubbing shall be monitored in accordance with Section 1 of this Annex. Process emissions from raw material components and additives shall be monitored in accordance with Section 4 of Annex II to this Regulation.Intermediary CO₂ for the production of soda ash shall be considered as emitted by the installation producing the CO₂, unless the CO₂ is bound in a product that satisfies the conditions set out in Article 49a(1) of this Regulation.’;

(h)Section 21 is amended as follows:

(i)in Point (A), the first paragraph is replaced by the following:‘CO₂ capture shall be performed either by a dedicated installation receiving CO₂ by transfer from one or more other installations, or by the same installation carrying out the activities producing the captured CO₂ under the same greenhouse gas emissions permit. All parts of the installation related to CO₂ capture, and transfer to a CO₂ transport infrastructure or to a site for geological storage of CO₂ greenhouse gas emissions, including any functionally connected ancillary facilities, such as CO₂ intermediate storage, booster, liquefaction, gasification, purification stations or heaters, shall be included in the greenhouse gas emissions permit and accounted for in the associated monitoring plan. In the case of the installation carrying out other activities covered by Directive 2003/87/EC, the emissions of those activities shall be monitored in accordance with the other relevant sections of this Annex.’;

(ii)point (B) is replaced by the following:‘B.Quantification of transferred and emitted CO₂ amountsB.1.Installation level quantificationEach operator shall calculate the emissions by taking into account the potential CO₂ emissions from all emission relevant processes at the installation, as well as the amount of CO₂ captured and transferred to the CO₂ infrastructure, using the following formula:Ecapture installationTinput + Ewithout capture – Tfor storageWhere:E_{capture installation}Total greenhouse gas emissions of the capture installation;T_inputAmount of CO₂ transferred to the capture installation, determined either based on one or more source streams as in a mass balance methodology in accordance with Article 25 or based on a measurement-based methodology in accordance with Article 40 to 46 and Article 49 of this Regulation.E_{without capture}Emissions of the installation assuming the CO₂ were not captured, meaning the sum of the emissions from all other activities at the installation, monitored in accordance with relevant sections of Annex IV, including Method B in Section 22 of Annex IV to this Regulation for any functionally connected ancillary facilities;T_{for storage}Amount of CO₂ transferred to a CO₂ transport infrastructure or a storage site, determined either based on one or more source streams as in a mass balance methodology in accordance with Article 25 or based on a measurement-based methodology in accordance with Article 40 to 46 and Article 49 of this Regulation.In cases where CO₂ capture is carried out by the same installation as the one from which the captured CO₂ originates, the operator shall use zero for T_input.In cases of stand-alone capture installations, the operators of these installations shall take into consideration the following:

(a)the operator shall consider E_{without capture} to represent the amount of emissions that occur from other sources than the CO₂ transferred to the installation for capture. The operator shall determine those emissions in accordance with this Regulation;

(b)by way of derogation from the monitoring methodology described in this section, the operator may monitor the emissions of the installation by using Method B as described in Section 22 of Annex IV to this Regulation.

In the case of stand-alone capture installations, the operator of the installation transferring CO₂ to the capture installation shall deduct the amount T_input from the emissions of its installation based either as one or more source streams as in a mass balance methodology in accordance with Article 25 or based on a measurement-based methodology in accordance with Article 49 of this Regulation.B.2.Determination of transferred CO₂Each operator shall determine the amount of CO₂ transferred from and to the capture installation based either as one or more source streams as in a mass balance methodology in accordance with Article 25 or based on a measurement-based methodology in accordance Articles 40 to 46 and Article 49 of this Regulation.’;

(i)Section 22 is replaced by the following:‘22.DETERMINATION OF GREENHOUSE GAS EMISSIONS FROM THE TRANSPORT OF CO₂ FOR GEOLOGICAL STORAGE IN A STORAGE SITE PERMITTED UNDER DIRECTIVE 2009/31/ECA.ScopeThe boundaries for monitoring and reporting emissions from CO₂ transport shall be laid down in the CO₂ transport infrastructure’s greenhouse gas emissions permit, including all ancillary facilities functionally connected to the transport infrastructure, such as CO₂ intermediate storage, booster, liquefaction, gasification, purification stations or heaters. Each transport infrastructure shall have a minimum of one start point and one end point, each connected to other installations or CO₂ transport infrastructure carrying out one or more of the activities: capture, transport or geological storage of CO₂. Start and end points may be set at bifurcations of the transport infrastructure and at cross national borders. Start and end points as well as the installations or CO₂ transport infrastructure they are connecting to, shall be laid down in the greenhouse gas emissions permit.Each operator of a CO₂ transport infrastructure shall consider at least the following potential emission sources for CO₂ emissions: combustion and other processes at installations functionally connected to the transport infrastructure including booster stations and liquefaction stations; combustion units, including internal combustion units in CO₂ transport vehicles, to the extent emissions are not subject to surrender obligations related to activities listed in Annexes I or III to Directive 2003/87/EC in that same reporting year; fugitive emissions from the transport infrastructure; vented emissions from the transport infrastructure; and emissions from leakage incidents in the transport infrastructure.CO₂ transported for purposes other than for geological storage in a storage site permitted under Directive 2009/31/EC shall not be part of the boundaries for monitoring and reporting emissions by the CO₂ transport infrastructure. In cases where the same infrastructure is used for the transport of CO₂ for multiple purposes, including for geological storage in a storage site permitted under Directive 2009/31/EC, in a manner where the different consignments cannot be distinguished, the operator of a CO₂ transport infrastructure shall indicate this in the greenhouse gas emissions permit and establish a method for recording and documenting the volumes of CO₂ transported for purposes other for geological storage in a storage site permitted under Directive 2009/31/EC. The operator of a CO₂ transport infrastructure shall monitor emissions resulting from the total volume of CO₂ transported but shall report as emitted the share of the emissions corresponding to the volume of CO₂ transported for geological storage in a storage site permitted under Directive 2009/31/EC divided by total volume of CO₂ transported.B.Quantification Methodologies for CO₂The CO₂ transport infrastructure operator shall determine emissions using one of the following methods:

(a)Method A (overall mass balance of all input and output streams) set out in subsection B.1;

(a)seals;

(b)Method B (monitoring of emission sources individually) set out in subsection B.2.

(b)measurement devices;

(c)valves;

(d)intermediate compressor stations;

(e)intermediate storage facilities including those mounted onto CO₂ transport vehicles.

The operator shall apply Method B unless the operator can demonstrate to the competent authority that the application of Method A will lead to more reliable results with lower uncertainty of the overall emissions, using best available technology and knowledge at the time of the application for the greenhouse gas emissions permit and approval of the monitoring plan, without incurring unreasonable costs. Where Method B is applied, each operator shall demonstrate to the satisfaction of the competent authority that the overall uncertainty for the annual level of greenhouse gas emissions for the operator’s transport infrastructure does not exceed 7,5 %.The operator of a CO₂ transport infrastructure using Method B shall not add CO₂ received from another installation or CO₂ transport infrastructure permitted in accordance with Directive 2003/87/EC to its calculated level of emissions, and shall not subtract from its calculated level of emissions any CO₂ transferred to another installation or CO₂ transport infrastructure permitted in accordance with Directive 2003/87/EC.Each operator of a CO₂ transport infrastructure shall use Method A for the validation of the results of Method B at least once annually. For that validation, the operator may use lower tiers for the application of Method A.B.1.Method AEach operator shall determine emissions in accordance with the following formula:Emissions [t CO₂]=E_{transport infrastructure} +∑iT_IN,i – ∑iT_OUT,i– ΔE_{in transit}Where:EmissionsTotal CO₂ emissions of the transport infrastructure [t CO₂];E_{transport infrastructure}Amount of CO₂ [t CO₂] from the transport infrastructure’s own activity, meaning not emissions stemming from the CO₂ transported, but being emitted from combustion or other processes functionally connected to the transport infrastructure, monitored in accordance with the relevant sections of Annex IV to this Regulation;T_IN,iAmount of CO₂ transferred to the transport infrastructure at entry point i, determined either based on one or more source streams as in a mass balance methodology in accordance with Article 25 or based on a measurement-based methodology in accordance with Articles 40 to 46 and Article 49 of this Regulation.T_OUT,iAmount of CO₂ transferred out of the transport infrastructure at exit point i, determined either based on one or more source streams as in a mass balance methodology in accordance with Article 25 or based on a measurement-based methodology in accordance with Articles 40 to 46 and Article 49 of this Regulation.ΔE_{in transit}Amount of CO₂ transferred to the transport infrastructure at entry point i, that is not transferred to another installation or CO2 transport infrastructure in the same reporting period but by the deadline indicated in Article 49(7) of this Regulation in the year after the reporting period. Corresponding amounts shall not be taken into account for T_OUT,i for the subsequent reporting period.B.2.Method BEach operator shall determine emissions considering all processes relevant to emissions at the installation as well as the amount of CO₂ captured and transferred to the transport infrastructure using the following formula:Emissions [t CO₂]= E _fugitive + E_vented + E_{leakage events} + E_{transport infrastructue}Where:EmissionsTotal CO₂ emissions of the transport infrastructure [t CO₂];E_fugitiveAmount of fugitive emissions [t CO₂] from CO₂ transported in the transport infrastructure, including from seals, valves, intermediate compressor stations and intermediate storage facilities;E_ventedAmount of vented emissions [t CO₂] from CO₂ transported in the transport infrastructure;E_{leakage events}Amount of CO₂ [t CO₂] transported in the transport infrastructure, which is emitted as the result of the failure of one or more components of the transport infrastructure;E_{transport infrastructure}Amount of CO₂ [t CO₂] from the transport infrastructure’s own activity, meaning not emissions stemming from the CO₂ transported, but being emitted from combustion or other processes functionally connected to the transport infrastructure, monitored in accordance with the relevant sections of Annex IV to this Regulation.B.2.1.Fugitive emissions from the transport infrastructureThe operator of a CO₂ transport infrastructure shall consider fugitive emissions from at least any of the following types of equipment:The operator shall determine average emission rates ER (expressed in g CO₂/unit time) per piece of equipment per occurrence where fugitive emissions can be anticipated at the beginning of operation, and by the end of the first reporting year in which the transport infrastructure is in operation at the latest. The operator shall review those rates at least every 5 years in the light of the best available techniques and knowledge.The operator shall calculate fugitive emissions by multiplying the number of pieces of equipment in each category by the emission rate and adding up the results for the single categories as shown in the following equation:Fugitive Em tCO2CategoryER gCO2occurr•Noccur106The number of occurrences (N_occurr) shall be the number of pieces of the given equipment per category, multiplied by the number of time units per year.B.2.2.Emissions from leakage eventsThe operator of a CO₂ transport infrastructure shall provide evidence of the system integrity by using representative (spatial and time-related) temperature and pressure data. Where the data indicates that a leakage has occurred, the operator shall calculate the amount of CO₂ leaked with a suitable methodology documented in the monitoring plan, based on industry best practice guidelines, including by use of the differences in temperature and pressure data compared to integrity related average pressure and temperature values.B.2.3.Vented emissionsEach operator of a CO₂ transport infrastructure shall provide in the monitoring plan an analysis regarding potential situations of venting emissions, including for maintenance or emergency reasons, and provide a suitable documented methodology for calculating the amount of CO₂ vented, based on industry best practice guidelines.’;

(j)Section 23 is amended as follows:

(i)in Point (A), the first paragraph is replaced by the following:‘The competent authority shall base the boundaries for monitoring and reporting of emissions from geological storage of CO₂ on the delimitation of the storage site and storage complex as specified in the permit pursuant to Directive 2009/31/EC, as well as all ancillary facilities functionally connected to the storage complex, such as CO₂ intermediate storage, booster, liquefaction, gasification, purification stations or heaters. Where leakages from the storage complex are identified and lead to emissions or release of CO₂ into the water column, the operator shall immediately carry out all the following:

(a)notify the competent authority;

(b)include the leakage as a source stream or an emission source for the respective installation;

(c)monitor and report the emissions.’

(ii)in Point (B), the first paragraph is replaced by the following:‘The operator of the geological storage activity shall not add CO₂ received from another installation to its calculated level of emissions, and shall not subtract from its calculated level of emissions any CO₂ which is geologically stored in the storage site or which is transferred to another installation. The operator shall monitor emissions from any ancillary facilities functionally connected to the storage complex in accordance with the provisions set out in Section 22 of Annex IV to this Regulation.’;

(iii)Point (B1), the second paragraph is replaced by the following:‘Each operator shall determine V CO₂ either as one or more source streams as in a mass balance methodology in accordance with Article 25 or by using a measurement-based methodology in accordance with Articles 41 to 46 of this Regulation. By way of derogation from the first sentence and upon approval by the competent authority, the operator may include in the monitoring plan an appropriate methodology for determining V CO₂ based on industry best practice, where the application of monitoring methodologies referred to in the first sentence would incur unreasonable costs or the operator can demonstrate that the methodology based on industry best practice allows the amounts to be determined with at least the same accuracy as measurement-based methodologies.’;

(iv)Point (B2), the first paragraph is replaced by the following:‘Each operator shall consider at least the following potential additional emission sources from enhanced hydrocarbon recovery (EHR):’;

(53)Annex V is amended as follows:

(a)Table 1 is amended as follows:

(i)the twelfth row, heading ‘Refining of mineral oil’ is replaced by the following:‘Refining of oil’;

(ii)the twenty-seventh row, heading ‘Primary aluminium production’ is replaced by the following:‘Primary aluminium or alumina production’;

(iii)the following rows are added at the end of the Table:CO2 capture, transfer and geological storage in storage site permitted under Directive 2009/31/ECMass balance of CO2 transferred | 2 | n.a. | n.a. | 2 | n.a. | n.a.CO2 venting, leakage, and fugitive emissions | 2 | n.a. | n.a. | 2 | n.a. | n.a.

(54)in the Table of Annex VII, the following rows are inserted after the second row, heading ‘natural gas’:CO2 transferred | At least weeklyFlue gas for the purpose of Article 43(4) | Every 50000 tonnes of total CO2, but at least once a month

(55)Annex IX is amended as follows:

(a)Section 2 is amended as follows:

(i)the title is replaced by the following:‘Specific elements for stationary installations:’

(ii)in point (6), the introductory sentence is replaced by the following:‘For primary aluminium or alumina production, the following additional elements:’;

(iii)in point (7), point (b) is replaced by the following:

(b)representatively aggregated pressure and temperature data from a transport infrastructure’;

(iv)the following point (8) is inserted:

(8)For CO₂ permanently chemically bound, where applicable, the following additional elements:

(a)documentation of the amount of CO₂ permanently chemically bound;

(b)the types of products the CO₂ was chemically bound, their amounts produced and the respective uses of the products.’;

(b)Section 3 is amended as follows:

(i)point (4) is replaced by the following:

(4)For the purposes of monitoring emission, documentation on the methodology for data gaps where applicable, the number of flights where data gaps occurred, the data used for closing the data gaps, where they occurred, and, where the number of flights with data gaps exceeded 5 % of flights that were reported, reasons for the data gaps as well as documentation of remedial actions taken;’;

(ii)the following points (5) and (6) are inserted:

(5)For the purpose of monitoring and reporting of non-CO₂ aviation effects, all data monitored by the aircraft operator pursuant to Article 56b(2) of this Regulation, where such data is used to calculate the CO₂(e) per flight in accordance with the method referred to in Article 56a of this Regulation;

(6)For the purpose of monitoring non-CO₂ aviation effects and where the aircraft operator does not use NEATS, the number of flights where data gaps occurred and appropriate default values used of Annex IIIa, Section 5 and Annex IIIb to this Regulation for closing the data gaps.’;

(56)Annex X is amended as follows:

(a)Section 1 is amended as follows:

(i)the title is replaced by the following:‘Annual emission reports of stationary installations’;

(ii)in point (6), point (a) is replaced by the following:

(a)the total emissions expressed as t CO₂(e), including CO₂ from biomass source streams which do not comply with Article 38(5) of this Regulation, or from RFNBO or RCF source streams which do not comply with Article 39a(3) of this Regulation, or from synthetic low-carbon fuels source streams which do not comply with Article 39a(4) of this Regulation ;’;

(iii)in point (6), point (f) is replaced by the following:

(f)emission factors, expressed in accordance with the requirements set out in Article 36(2) of this Regulation; biomass fraction; zero-rated biomass fraction, RFNBO or RCF fraction, zero-rated RFNBO or RCF fraction, synthetic low-carbon fraction, zero-rated synthetic low-carbon fraction, oxidation and conversion factors, expressed as dimensionless fractions;’;

(iv)point (7) is replaced by the following:

(7)Where a mass balance methodology is applied, the mass flow, and carbon content for each source stream into and out of the installation; biomass fraction, zero-rated biomass fraction, RFNBO or RCF fraction, zero-rated RFNBO or RCF fraction, synthetic low-carbon fraction, zero-rated synthetic low-carbon fraction, and net calorific value, where relevant;’;

(v)in point (8), points (a), (b), (c), (d) and (e) are replaced by the following:

(a)amounts of biomass and of zero-rated biomass combusted or amounts of RFNBO or RCF and of zero-rated RFNBO or RCF combusted, or amounts of synthetic low-carbon fuels and of zero-rated synthetic low-carbon fuels combusted, expressed in TJ, or employed in processes, expressed in t or Nm³;

(b)CO₂ emissions from biomass and from zero-rated biomass or emissions from RFNBO or RCF and from zero-rated RFNBO or RCF, or emissions from synthetic low-carbon fuels and of zero-rated synthetic low-carbon fuels expressed in t CO₂, where measurement-based methodology is used to determine emissions;

(c)a proxy for the net calorific value of the biomass or RFNBO or RCF or synthetic low-carbon fuels source streams used as fuel, where relevant;

(d)emissions, amounts and energy content of biomass fuels and bioliquids combusted or RFNBO or RCF combusted, or synthetic low-carbon fuels combusted expressed in t and TJ, and information that zero-rated biomass fuels and bioliquids or RFNBO or RCF or synthetic low-carbon fuels comply with Article 38(5) or Article 39a(3) or Article 39a(4) of this Regulation;

(e)CO₂ or N₂O transferred to an installation or received from an installation and any CO₂ in transit, where Article 49 or 50 of this Regulation is applicable, expressed in t CO₂(e);’;

(vi)in point (8), points (i) and (j) are inserted:

(i)amount of CO₂ chemically bound in product in accordance with Article 49a(1) of this Regulation, expressed in t CO₂;

(j)the types and amounts of products produced in which CO₂ was chemically bound in accordance with Article 49a(1) of this Regulation, expressed in t of product;’;

(vii)in point (9), point (c) is replaced by the following:

(c)where applicable, a proxy for the energy content from fossil fuels and materials and from biomass used as fuels and materials as well as from RFNBO or RCF or synthetic low-carbon fuels.’;

(b)Section 2 is amended as follows:

(i)points (8) and (9), are replaced by the following:

(8)Mass of neat fuel (in tonnes) per fuel type per State pair, including information on all of the following:

(a)Whether the alternative aviation fuel is zero-rated in compliance with Article 54c of this Regulation;

(b)Whether the fuel is an eligible aviation fuel;

(c)For eligible aviation fuels, the fuel type as defined in Article 3c(6) of Directive 2003/87/EC;

(9)Total CO₂ emissions in tonnes of CO₂ using the preliminary emission factor as well as the emission factor disaggregated by the Member State of departure and arrival;’;

(ii)point (12) is replaced by the following:

(12)Memo-items:

(a)amount of alternative aviation fuels used during the reporting year (in tonnes) listed per fuel type, and whether the fuels comply with Article 54c of this Regulation;

(b)the net calorific value of alternative fuels;’;

(iii)point (13) is replaced by the following:

(13)As an annex to the annual emission report, the aircraft operator shall include annual emissions and annual numbers of flights per aerodrome pair. If applicable, the amount of alternative aviation fuel and eligible aviation fuel (in tonnes) shall be indicated per aerodrome pair. Upon request of the operator the competent authority shall treat that information as confidential.’;

(c)Section 2a is inserted:‘2a.ANNUAL NON-CO₂ AVIATION EFECTS REPORTS OF AIRCRAFT OPERATORSFor non-CO₂ aviation effects, the separate report as referred to in Article 68(5) of this Regulation shall at least contain the following information:

(1)Data identifying the aircraft operator, and the call sign or other unique designators used for air traffic control purposes, as well as relevant contact details;

(2)Name and address of the verifier of the report;

(3)The reporting year;

(4)Reference to and version number of the latest approved monitoring plan and the date from which it is applicable, reference to and version number of other monitoring plans relevant for the reporting year;

(5)Relevant changes in the operations and deviations from the approved monitoring plan during the reporting period;

(6)The aircraft registration numbers and types of aircraft used in the period covered by the report to perform the aviation activities covered by Annex I to Directive 2003/87/EC carried out by the aircraft operator;

(7)The total number of flights per State pair covered by the report;

(8)The sum of CO₂(e) of the monitored flights of the aircraft operator per aerodrome pair, expressed in the climate metrics provided in Article 56a(2) of this Regulation.

(9)A XML table containing per flight and as defined in Annex IIIa, Section 1 to this Regulation, flight information, aircraft type, engine identifier and CO₂(e), expressed in the climate metrics provided in Article 56a(2) of this Regulation;

(10)If the aircraft operator is not using NEATS to calculate the CO₂(e), but own or third-party IT tools as referred to in Article 56a(7)(b) of this Regulation, a description of how efficacy is applied in those tools, in line with this Regulation and NEATS, to refine the GWP. If efficacy was not applied in the tools, the aircraft operator shall provide a description explaining the reasons for not applying efficacy.’;

(d)Section 4 is amended as follows:

(i)point (6) is amended as follows:

—point (a) is replaced by the following:

(a)the total emissions expressed as t CO₂, including CO₂ from biomass fuel streams which do not comply with Article 38(5) of this Regulation, or from RFNBO or RCF source streams which do not comply with Article 39a(3) of this Regulation, or from synthetic low-carbon fuels source streams which do not comply with Article 39a(4) of this Regulation;’;

—point (d) is replaced by the following:

(d)emission factors, expressed in accordance with the requirements set out in Article 75f of this Regulation; biomass fraction, zero-rated biomass fraction, RFNBO or RCF fraction, zero-rated RFNBO or RCF fraction, synthetic low-carbon fraction, zero-rated synthetic low-carbon fraction expressed as dimensionless fractions;’;

(ii)in point (7), points (a) and (b) are replaced by the following:

(a)a proxy for the net calorific value of the biomass, RFNBO or RCF or synthetic low-carbon fuels fuel streams, where relevant;

(b)emissions, amounts and energy content of biofuels, bioliquids, biomass fuels, RFNBOs and RCFs, synthetic low-carbon fuels released for consumption, expressed in t and TJ, and information whether they comply with Article 38(5) or 39a(3) or 39a(4) of this Regulation;’;

(57)in Annex Xa, the introductory sentence is replaced by the following:‘Together with the information contained in the annual emission report pursuant to Annex X to this Regulation, the operator shall submit the following information for each purchased fuel as defined in Article 3, point (af) of Directive 2003/87/EC:’;

(58)in Annex Xb, the introductory sentence is replaced by the following:‘Together with the information contained in the annual emission report pursuant to Annex X to this Regulation, the regulated entity shall submit the following information for each purchased fuel as defined in Article 3, point (af), of Directive 2003/87/EC:’;

Key facts

Type: Implementing regulation · Commission Implementing Regulation (EU) 2024/2493
In force: 1 Jan 2024
Applies from: 1 Jul 2024
Adopted: 23 Sept 2024
Applies from: 17 Oct 2024
Applies from: 1 Jan 2025
Made by: Directorate-General for Climate Action, European Commission
Official: EUR-Lex 32024R2493 · ELI

Topics

air transport biomass data collection environmental monitoring EU emission allowance EU Emissions Trading Scheme exchange of information greenhouse gas reduction of gas emissions technical specification Annex 4 Provisions of Union law referred to in Article 9 Environment

History · 1 version

1 Jan 2024Reading

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Amends 1: Commission Implementing Regulation (EU) 2018/20669 provisions
Cited by 4: Commission Implementing Regulation (EU) 2025/8423 provisions; Commission Implementing Regulation (EU) 2025/11923 provisions; Commission Delegated Regulation (EU) 2024/3214; this act
Cites 1: Commission Implementing Regulation (EU) 2018/2066

Defined terms · 62

Show every defined term

aeroplane
means a power-driven heavier-than-air aircraft, which derives its lift in flight chiefly from aerodynamic reactions on surfaces which remain fixed under given conditions of flight.’;
air ambient temperature
means the temperature of the air, in Kelvin (K), surrounding an aircraft at any given moment of time during the flight and given for three-dimensional radiative variables;
aircraft 4D position
means the four-dimensional position of an aircraft defined by its latitude, in decimal degree;
aircraft engine efficiency
means the percentage of useful thrust generated by an aircraft engine relative to the energy input from fuel;
aircraft mass
means the mass in kilogrammes of the aircraft along the trajectory, which equals to subtracting from the take-off mass the fuel burn during flight at any given moment of time.
aircraft performance
means the category of information encompassing fuel flow and aircraft engine efficiency by all-time stamps;
aircraft properties
means the category of information encompassing as a minimum and for each flight, the aircraft type, the engine(s) identifier(s) and the aircraft mass.
alternative aviation fuels
means neat aviation fuels containing carbon other than stemming from the neat fossil fuels listed in Table 1 of Annex III to this Regulation;
aromatic content of the fuel per flight
means the percentage of aromatic hydrocarbons present in the fuel used per flight;
basic weather data
means the category of information encompassing for each flight, at least the pressure, the air ambient temperature and the specific humidity, used in the fuel burn and emission estimation modules.
biomass fraction
means the ratio of carbon stemming from biomass to the total carbon content of a fuel or material, expressed as a fraction, independent of whether the biomass complies with the criteria of Article 38(5) of this Regulation;’;
calculation factors
means net calorific value, emission factor, preliminary emission factor, oxidation factor, conversion factor, carbon content, fossil fraction, biomass fraction, zero-rated biomass fraction, RFNBO or RCF fraction, zero-rated RFNBO or RCF fraction, synthetic low-carbon fraction, zero-rated synthetic low-carbon fraction, zero-rated fraction, or unit conversion factor;’,
common reference Numerical Weather Prediction (NWP) model
refers to a computational system utilised in meteorology, comprising algorithms and mathematical formulations implemented in software, designed to simulate, and forecast atmospheric conditions over a defined spatial and temporal domain (spatial grid).
conversion factor
means the ratio of carbon emitted as CO2 to the total carbon contained in the source stream before the emitting process takes place, expressed as a fraction, considering CO emitted to the atmosphere as the molar equivalent amount of CO2.
eastward and northward wind
means the horizontal speed of air moving towards the East or North, in meters per second, at any given moment of time during flight and given for three-dimensional radiative variables;
engine identifier
means the aircraft engine unique identifier number as contained in the ICAO engine emissions databank, or equivalent, allowing to unequivocally identify the engines attached to the aircraft, through internationally recognized standardised lists;
enhanced weather data
means the category of information encompassing for each flight, the pressure, the air ambient temperature, the specific humidity, the relative humidity over ice, the eastward and northward wind, the vertical velocity, the specific cloud ice water content, the geopotential, the outgoing longwave, reflected solar and solar direct radiation, taken as input from a common reference NWP model, provided by the Commission through NEATS;
flight fuel properties
means the category of information encompassing for each flight the hydrogen per carbon ratio, aromatic content, and the net calorific value of the fuel on board;
flight information
means at the minimum the call sign as provided in Article 51 of this Regulation, the day and time of departure and arrival of the flight, expressed in Coordinated Universal Time (UTC) and the ICAO codes and/or the International Air Transport Association's (IATA) location identifiers for origin and destination airports allowing for unique identification of the given flight;
flight phase information
means the split of data (e.g. aircraft 4D position, fuel flow) according to operational flight phases (take-off, climb, cruise, etc.);
flown flight trajectory
means the trajectory followed by the aircraft from its point of origin (departure) to its destination (arrival), constituted by all the time stamps, recorded during the flight.
fossil carbon
means inorganic and organic carbon that is not zero-rated carbon;’;
fuel flow
means the mass of fuel in kilograms that passes through the aircraft fuel system and into the aircraft’s engines per second during the flight.
geopotential
means the gravitational field strength experienced by an aircraft at different altitudes, at any given moment of time during flight, in square meters per squared second (m2/s2) and given for three-dimensional radiative variables;
hydrogen per carbon (H/C) ratio of fuel per flight
means the number of hydrogen atoms (H) per carbon atom (C) per molecule of the fuel used per flight;
International Standard Atmosphere (ISA)
means a standard against which to compare the actual atmosphere at any point and time, based on the specific values of pressure, density, and temperature at mean sea level, each of which decreases with increase in height;
latest flight plan
means the latest flight plan available and acknowledged by relevant air navigation service for a given flight, before it takes place.
load factor
means the weight of passengers, cargo and baggage, including mail and hand luggage, expressed as fraction of the maximum payload mass.
location-based simplified approach
means Method D, as provided in Annex IIIa Section 4 to this Regulation, using primarily aircraft in-flight location-related data such as flight information, trajectory, but also basic weather data and aircraft properties;
mixed aviation fuel
means a fuel which contains at least two different neat fuels;’;
mixed fuel
means a fuel which contains at least two of the following: or which contains both zero-rated carbon and other carbon.
neat fuel
means a fuel in its pure form containing only one of the following fractions:
non-CO2 aviation effects
means non-CO2 aviation effects as defined in Article 3(v) of Directive 2003/87/EC;
non-CO2 aviation effects tracking system (NEATS)
means an information technology (IT) tool, that is provided by the Commission to aircraft operators, to accredited verifiers and to competent authorities for the purpose of facilitating and, to the extent possible, automating monitoring, reporting and verification of non-CO2 aviation effects, in line with Article 14(5) of Directive 2003/87/EC;
operation flight envelope
means the boundaries of altitude, aircraft speed, and load factor for each flight phase;
outgoing longwave radiation
means the total radiation emitted to the space by earth atmosphere system, in W/m2, at any given moment of time during flight and given for three-dimensional radiative variables;
preliminary emission factor
means the assumed total emission factor of a fuel or material based on its total carbon content before multiplying it by the fossil fraction to produce the emission factor;
pressure
means the force, in Pascals (Pa), exerted by the weight of the air in the atmosphere above a given point where the aircraft is situated at any given moment of time during flight taking into account three-dimensional radiative variables;
radiative forcing
means an imposed change of the planetary energy balance, measured in watts per square meter (W/m2);
recycled carbon fuels
(RCF) means recycled carbon fuels as defined in Article 2, point (35) of Directive (EU) 2018/2001;
reflected solar radiation
means the portion of sunlight that is reflected back into space by the Earth’s surface, clouds, aerosols, and other atmospheric particles, in W/m2, at any given moment of time during flight and given for three-dimensional radiative variables;
relative humidity over ice
means the concentration of water vapour, in percentage, present in the air compared to its concentration at the saturation point of ice;
renewable fuels of non-biological origin
(RFNBO) means renewable fuels of non-biological origin as defined in Article 2, point (36) of Directive (EU) 2018/2001;
solar direct radiation
means the portion of sunlight that reaches the Earth’s surface directly from the Sun without being scattered or reflected by the atmosphere or clouds, in W/m2, at any given moment of time during flight and given for three-dimensional radiative variables;
specific cloud ice water content
means the mass of cloud ice particles per kilogram of the total mass of moist air (kg/kg) surrounding an aircraft at any given moment of time during flight and given for three-dimensional radiative variables;
specific humidity
means the ratio of water vapor per kilogram of total air mass (kg/kg) surrounding an aircraft at any given moment of time during flight and given for three-dimensional radiative variables;
synthetic low-carbon fraction
means the ratio of carbon stemming from synthetic low-carbon fuel to the total carbon content of a fuel, expressed as a fraction, independent of whether the synthetic low-carbon fuel complies with the criteria of Article 39a(4) of this Regulation;
synthetic low-carbon fuels
means gaseous and liquid fuels, the energy content of which is derived from low-carbon hydrogen as defined in Article 2, point (13) of Directive (EU) 2024/1788, which meet the greenhouse gas emission reduction threshold of 70 % compared to the fossil fuel comparator for renewable fuels of non-biological origin set out in the methodology adopted according to Article 29a(3) of Directive (EU) 2018/2001, as certified in accordance with Article 9 of Directive (EU) 2024/1788.;’;
take-off mass
means the aircraft mass at beginning of the take-off run, including everything and everyone carried at that moment, in kilograms.
three-dimensional radiative variables
means number of variables such as radiative flux density, radiative heating rates, that describe how radiation varies across space, including the Earth’s surface and atmosphere, and how it changes over time;
time interval
means the time, in seconds, between two-time stamps during the flight, not exceeding 60 seconds;
time stamp
means a snapshot of data (e.g. aircraft 4D position, fuel flow) that corresponds to any given moment of time, in seconds, during flight and that is to be considered together with time interval;
true airspeed
means the speed of the aircraft relative to the air mass through which it is flying, in meters per second (m/s);
vertical velocity
means the speed of air motion in the upward or downward direction (in Pa/s), where negative values of vertical velocity indicate upward motion.
weather-based approach
means Method C, as provided in Annex IIIa Section 4 to this Regulation, using primarily enhanced weather data, as well as flight information, trajectory, aircraft properties and fuel properties;
zero-rated biomass fraction
means the ratio of carbon stemming from biomass which complies with the criteria of Article 38(5) of this Regulation to the total carbon content of a fuel or material, expressed as a fraction;
zero-rated carbon
means carbon contained in a fuel or material that belongs to the zero-rated carbon fraction of that fuel or material.
zero-rated carbon fraction
means:
zero-rated fuels
means biofuels, bioliquids, biomass fuels, synthetic low-carbon fuels, RFNBO or RCF or fractions of mixed fuels or materials which comply with the criteria as specified in Articles 38(5) or 39a(3) or 39a(4) of this Regulation, as applicable;
zero-rated RFNBO or RCF fraction
means the ratio of carbon stemming from an RFNBO or RCF that complies with the criteria of Article 39a(3) of this Regulation, to the total carbon content of a fuel, expressed as a fraction;
zero-rated synthetic low-carbon fraction
means the ratio of carbon stemming from a synthetic low-carbon fuel that complies with the criteria of Article 39a(4) of this Regulation, to the total carbon content of a fuel;’;
zero-rating
means the mechanism by which the emission factor of a fuel or material is reduced in order to acknowledge:

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Defined terms · 62

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