Regulation (EU) 2018/841 of the European Parliament and of the Council of 30 May 2018 on the inclusion of greenhouse gas emissions and removals from land use, land use change and forestry in the 2030 climate and energy framework, and amending Regulation (EU) No 525/2013 and Decision No 529/2013/EU (Text with EEA relevance)

FIRST ORDER DECAY FUNCTION, METHODOLOGIES AND DEFAULT HALF-LIFE VALUES FOR HARVESTED WOOD PRODUCTS

Methodological issues

• — If it is not possible to differentiate between harvested wood products in the land accounting categories of afforested land and managed forest land, a Member State may choose to account for harvested wood products assuming that all emissions and removals occurred on managed forest land.

• — Harvested wood products in solid waste disposal sites and harvested wood products that were harvested for energy purposes shall be accounted for on the basis of instantaneous oxidation.

• — Imported harvested wood products, irrespective of their origin, shall not be accounted for by the importing Member State (‘production approach’).

• — For exported harvested wood products, country-specific data refer to country-specific half-life values and harvested wood products usage in the importing country.

• — Country-specific half-life values for harvested wood products placed on the market in the Union should not deviate from those used by the importing Member State.

• — Member States may, for information purposes only, provide in their submission data on the share of wood used for energy purposes that was imported from outside the Union, and the countries of origin for such wood.

Member States may use country-specific methodologies and half-life values instead of the methodologies and default half-life values specified in this Annex, provided that such methodologies and values are determined on the basis of transparent and verifiable data and that the methodologies used are at least as detailed and accurate as those specified in this Annex.

Default half-life values:

Half-life value means the number of years it takes for the quantity of carbon stored in a harvested wood products category to decrease to one half of its initial value.

Default half-life values shall be as follows:

• (a) 2 years for paper;

• (b) 25 years for wood panels;

• (c) 35 years for sawn wood.

Member States may specify the wood-based material products, including bark, which fall within the categories referred to in points (a), (b) and (c) above, based on IPCC Guidelines as adopted by the Conference of the Parties to the UNFCCC or the Conference of the Parties serving as the Meeting of the Parties to the Paris Agreement, provided that the available data are transparent and verifiable. Member States may also use country-specific sub-categories of any of those categories.

ANNEX VI

CALCULATION OF BACKGROUND LEVELS FOR NATURAL DISTURBANCES

• 1. For the calculation of the background level, the following information shall be provided:
• (a) historical levels of emissions caused by natural disturbances;
• (b) the type(s) of natural disturbance included in the estimation;
• (c) total annual emissions estimations for those natural disturbance types for the period from 2001 to 2020, listed by land accounting categories in the period from 2021 to 2025 and land reporting categories in the period from 2026 to 2030;
• (d) a demonstration of the time series consistency in all relevant parameters, including minimum area, emission estimation methodologies, coverages of carbon pools and gases.

• 1. The background level is calculated as the average of the 2001-2020 time series excluding all years for which abnormal levels of emissions were recorded, i.e. excluding all statistical outliers. The identification of statistical outliers shall be undertaken as follows:
• (a) calculate the arithmetic average value and the standard deviation of the full time series 2001-2020;
• (b) exclude from the time series all years for which the annual emissions are outside twice the standard deviation around the average;
• (c) calculate again the arithmetic average value and the standard deviation of the time series 2001-2020 minus the years excluded in point (b);
• (d) repeat points (b) and (c) until no outliers can be identified.

• 1. After calculating the background level pursuant to point 2 of this Annex, if emissions in a particular year in the periods from 2021 to 2025 for land accounting categories afforested land and managed forest land as set out in Article 2(1) exceed the background level plus a margin, the amount of emissions exceeding the background level may be excluded in accordance with Article 10. The margin shall be equal to a probability level of 95 %.

• 1. The following emissions shall not be excluded in the application of Article 10:
• (a) emissions resulting from harvesting and salvage logging activities that took place on land following the occurrence of natural disturbances;
• (b) emissions resulting from prescribed burning that took place on land in any year of the period from 2021 to 2025;
• (c) emissions on lands that were subject to deforestation following the occurrence of natural disturbances.

• 1. Information requirements pursuant to Article 10(2) include the following: —————
• (b) evidence that no deforestation has occurred during the rest of the period from 2021 to 2025 on lands that were affected by natural disturbances and in respect of which emissions were excluded from accounting;
• (c) a description of verifiable methods and criteria to be used to identify deforestation on those lands in the subsequent years of the period from 2021 to 2025. —————

• 1. Information requirements pursuant to Article 10(2) and Articles 13 and 13b include the following:
• (a) identification of all land areas affected by natural disturbances in that particular year, including their geographical location, the period and types of natural disturbances;
• (b) where feasible, a description of measures the Member State undertook to prevent or limit the impact of those natural disturbances;
• (c) where feasible, a description of measures the Member State undertook to rehabilitate the lands affected by those natural disturbances.

ANNEX VII

MAXIMUM AMOUNT OF COMPENSATION AVAILABLE UNDER THE MANAGED FOREST LAND FLEXIBILITY REFERRED TO IN POINT (B) OF ARTICLE 13(3)

[^E0001]: Regulation (EU) 2018/1999 of the European Parliament and of the Council of 11 December 2018 on the Governance of the Energy Union and Climate Action, amending Regulations (EC) No 663/2009 and (EC) No 715/2009 of the European Parliament and of the Council, Directives 94/22/EC, 98/70/EC, 2009/31/EC, 2009/73/EC, 2010/31/EU, 2012/27/EU and 2013/30/EU of the European Parliament and of the Council, Council Directives 2009/119/EC and (EU) 2015/652 and repealing Regulation (EU) No 525/2013 of the European Parliament and of the Council (OJ L 328, 21.12.2018, p.1).

[^E0002]: Decision (EU) 2022/591 of the European Parliament and of the Council of 6 April 2022 on a General Union Environment Action Programme to 2030 (OJ L 114, 12.4.2022, p. 22).

[^E0003]: Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).

[^E0004]: Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (‘European Climate Law’) (OJ L 243, 9.7.2021, p. 1).

[^E0005]: Regulation (EC) No 401/2009 of the European Parliament and of the Council of 23 April 2009 on the European Environment Agency and the European Environment Information and Observation Network (OJ L 126, 21.5.2009, p. 13).

[^E0006]: Regulation (EU) 2018/841 of the European Parliament and of the Council of 30 May 2018 on the inclusion of greenhouse gas emissions and removals from land use, land use change and forestry in the 2030 climate and energy framework and amending Regulation (EU) No 525/2013 and Decision No 529/2013/EU (OJ L 156, 19.6.2018, p. 1).’;

[^E0007]: Applies to Afforested Land and Managed Forest Land only

[^E0008]: Applies to Deforested Land, Managed Cropland, Managed Grassland and Managed Wetlands only.