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Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance.)

Type Implementing Regulation

Publication 2018-12-19

Last updated 2025-05-27

State In force

Department European Commission, CLIMA

Source EUR-Lex

articles 114

Reform history JSON API

(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.

4. MINIMUM CONTENT OF THE MONITORING PLANS FOR REGULATED ENTITIES

The monitoring plan for regulated entities shall contain at least the following information:

(1) general information on the regulated entity: (a) the identification of the regulated entity, contact details including address, and where relevant the economic operator registration and identification number pursuant to Regulation (EU) No 952/2013, the excise number pursuant to Regulation (EU) No 389/2012 or the national excise registration and identification number issued by the relevant authority pursuant to national legislation transposing Directive 2003/96/EC, used for reporting for tax purposes pursuant to national legislation transposing Directives 2003/96/EC and (EU) 2020/262; (b) a description of the regulated entity, containing a list of fuel streams to be monitored, the means through which the fuel streams are released for consumption, the end use(s) of the fuel stream released for consumption including the CRF code, at the level of aggregation available, and meeting the following criteria: (i) the description is to be sufficient for demonstrating that neither data gaps nor double counting of emissions occur; (ii) a simple diagram of the information referred to in point (b), first subparagraph, describing the regulated entity, the fuel streams, the means through which the fuels as defined in Article 3(af) of Directive 2003/87/EC are released for consumption, measuring instruments and any other parts of the regulated entity relevant for the monitoring methodology including data flow activities and control activities; (iii) where the regulated entities and the fuel streams covered correspond to entities with reporting obligations under and fuels subject to national legislation transposing Directive 2003/96/EC or 2009/30/EC, a simple diagram of the measurement methods used for the purposes of those acts; (iv) where applicable, a description of any deviations from the start and end of the monitoring year in accordance with Article 75j(2); (c) a description of the procedure for managing the assignment of responsibilities for monitoring and reporting within the regulated entity, and for managing the competences of responsible personnel; (d) a description of the procedure for regular evaluation of the monitoring plan’s appropriateness, covering at least the following: (i) checking the list of fuel streams, ensuring completeness and that all relevant changes in the nature and functioning of the regulated entity will be included in the monitoring plan; (ii) assessing compliance with the uncertainty thresholds for released fuel amounts and other parameters, where applicable, for the applied tiers for each fuel stream; (iii) assessing potential measures for improvement of the monitoring methodology applied, in particular the method for determining the scope factor; (e) a description of the written procedures of the data flow activities pursuant to Article 58, including a diagram where appropriate for clarification; (f) a description of the written procedures for the control activities established pursuant to Article 59; (g) where applicable, information on relevant links between the regulated entity’s activity listed in Annex III to Directive 2003/87/EC and reporting for tax purposes pursuant reporting to national legislation transposing Directives 2003/96/EC and (EU) 2020/262; (h) the version number of the monitoring plan and the date from which that version of the monitoring plan is applicable; (i) the category of the regulated entity;

(2) a detailed description of the calculation-based methodologies, consisting of the following: (a) for each fuel stream to be monitored, a detailed description of the calculation-based methodology applied, including a list of input data and calculation formulae used, the methods to determine the scope factor, a list of the tiers applied for released fuel amounts, all relevant calculation factors, the scope factor and, at the level of aggregation known, the CRF-codes of the end use(s) of fuel stream released for consumption; (b) where the regulated entity intends to make use of simplification for de-minimis fuel streams, a categorisation of the fuel streams into major and de-minimis fuel streams; (c) a description of the measurement systems used, and their measurement range, uncertainty and location of the measuring instruments to be used for each of the fuel streams to be monitored; (d) where applicable, the default values used for calculation factors indicating the source of the factor, or the relevant source, from which the default factor will be retrieved periodically, for each of the fuel streams; (e) where applicable, a list of the analysis methods to be used for the determination of all relevant calculation factors for each of the fuel streams, and a description of the written procedures for those analyses; (f) where applicable, a description of the procedure explaining the sampling plan for the sampling of fuels to be analysed, and the procedure used to revise the appropriateness of the sampling plan; (g) where applicable, a list of laboratories engaged in carrying out relevant analytical procedures and, where the laboratory is not accredited as referred to in Article 34(1) a description of the procedure used for demonstrating the compliance with equivalent requirements in accordance with Article 34(2) and (3);

(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;

(4) where applicable, a description of the procedure used to determine biogas quantities based on purchase records in accordance with Article 39(4);

(5) where applicable, a description of the procedure used to submit information as described in Article 75v(3) and receive information pursuant to Article 75v(2).

ANNEX II

1. DEFINITION OF TIERS FOR ACTIVITY DATA

The uncertainty thresholds in Table 1 shall apply to tiers relevant to activity data requirements in accordance with point (a) of Article 28(1) and the first subparagraph of Article 29(2), and Annex IV, of this Regulation. The uncertainty thresholds shall be interpreted as maximum permissible uncertainties for the determination of source streams over a reporting period.

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.

Activity/source stream type	Parameter to which the uncertainty is applied	Tier 1	Tier 2	Tier 3	Tier 4
Combustion of fuels and fuels used as process input
Commercial standard fuels	Amount of fuel [t] or [Nm³]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Other gaseous and liquid fuels	Amount of fuel [t] or [Nm³]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %

Solid fuels, excluding waste	Amount of fuel [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %

Waste	Amount of fuel [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %

Flaring	Amount of flare gas [Nm³]	± 17,5 %	± 12,5 %	± 7,5 %
Scrubbing: carbonate (Method A)	Amount carbonate consumed [t]	± 7,5 %
Scrubbing: gypsum (Method B)	Amount gypsum produced [t]	± 7,5 %
Scrubbing: urea	Amount urea consumed	± 7,5 %

Refining of oil

Catalytic cracker regeneration (^*1)	Uncertainty requirements apply separately for each emission source	± 10 %	± 7,5 %	± 5 %	± 2,5 %
Production of coke
Mass balance methodology	Each input and output material [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Metal ore roasting and sintering
Carbonate input and process residues	Carbonate input material and process residues [t]	± 5 %	± 2,5 %
Mass balance methodology	Each input and output material [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Production of iron and steel
Fuel as process input	Each mass flow into and from the installation [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Mass balance methodology	Each input and output material [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Production of cement clinker
Kiln input based (Method A)	Each relevant kiln input [t]	± 7,5 %	± 5 %	± 2,5 %
Clinker output (Method B)	Clinker produced [t]	± 5 %	± 2,5 %
CKD	CKD or bypass dust [t]	n.a. (^*2)	± 7,5 %
Non-carbonate carbon	Each raw material [t]	± 15 %	± 7,5 %
Production of lime and calcination of dolomite and magnesite
Carbonates and other process materials (Method A)	Each relevant kiln input [t]	± 7,5 %	± 5 %	± 2,5 %
Alkali earth oxide (Method B)	Lime produced [t]	± 5 %	± 2,5 %
Kiln dust (Method B)	Kiln dust [t]	n.a. (^*2)	± 7,5 %
Manufacture of glass and mineral wool
Carbonates and other process materials (input)	Each carbonate raw material or additives associated with CO2 emissions [t]	± 2,5 %	± 1,5 %
Manufacture of ceramic products
Carbon inputs (Method A)	Each carbonate raw material or additive associated with CO2 emissions [t]	± 7,5 %	± 5 %	± 2,5 %
Alkali oxide (Method B)	Gross production including rejected products and cullet from the kilns and shipment [t]	± 7,5 %	± 5 %	± 2,5 %
Scrubbing	Dry CaCO3 consumed [t]	± 7,5 %
Production of pulp and paper
Make up chemicals	Amount of CaCO3 and Na2CO3 [t]	± 2,5 %	± 1,5 %
Production of carbon black
Mass balance methodology	Each input and output material [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Production of ammonia
Fuel as process input	Amount fuel used as process input [t] or [Nm³]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Production of hydrogen and synthesis gas
Fuel as process input	Amount fuel used as process input for hydrogen production [t] or [Nm³]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Mass balance methodology	Each input and output material [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Production of bulk organic chemicals
Mass balance methodology	Each input and output material [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
Production or processing of ferrous and non-ferrous metals, including secondary aluminium
Process emissions	Each input material or process residue used as input material in the process [t]	± 5 %	± 2,5 %
Mass balance methodology	Each input and output material [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %

Primary aluminium or alumina production

Mass balance methodology	Each input and output material [t]	± 7,5 %	± 5 %	± 2,5 %	± 1,5 %
PFC emissions (slope method)	primary aluminium production in [t], anode effect minutes in [number anode effects/cell day] and [anode effect minutes/ occurrence]	± 2,5 %	± 1,5 %
PFC emissions (overvoltage method)	primary aluminium production in [t], anode effect overvoltage [mV] and current efficiency [-]	± 2,5 %	± 1,5 %

CO2 capture, transfer and geological storage in storage site permitted under Directive 2009/31/EC
Mass 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 %

(¹) For monitoring emissions from catalytic cracker regeneration (other catalyst regeneration and flexi-cokers) in mineral oil refineries, the required uncertainty is related to the total uncertainty of all emissions from that source. (2) Amount [t] of CKD or bypass dust (where relevant) leaving the kiln system over a reporting period estimated using industry best practice guidelines.

2. DEFINITION OF TIERS FOR CALCULATION FACTORS FOR COMBUSTION EMISSIONS

Operators shall monitor CO2 emissions from all types of combustion processes taking place under all activities as listed in Annex I to Directive 2003/87/EC or included in the Union system under Article 24 of that Directive using the tier definitions laid down in this section. Where fuels or combustible materials which give rise to CO2 emissions are used as a process input, section 4 of this Annex shall apply. Where fuels form part of a mass balance in accordance with Article 25(1) of this Regulation, the tier definitions for mass balances in section 3 of this Annex apply.

For process emissions from related exhaust gas scrubbing tier definitions according to sections 4 and 5 of this Annex shall be used, as applicable.

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.

Tier 1: The operator shall apply one of the following:

(a) the standard factors listed in section 1 of Annex VI;

(b) other constant values in accordance with point (e) of Article 31(1), where no applicable value is contained in section 1 of Annex VI.

Tier 2a: The operator shall apply country specific emission factors for the respective fuel or material in accordance with points (b) and (c) of Article 31(1) or values in accordance with point (d) of Article 31(1).

Tier 2b: The operator shall derive 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 and 39:

(a) density measurement of specific oils or gases, including those common to the refinery or steel industry;

(b) net calorific value for specific coal types.

The operator shall ensure that the correlation satisfies the requirements of good engineering practice and that it is applied only to values of the proxy which fall into the range for which it was established.

Tier 3: The operator shall apply one of the following:

(a) determination of the emission factor in accordance with the relevant provisions of Articles 32 to 35;

(b) the empirical correlation as specified for Tier 2b, where the operator demonstrates to the satisfaction of the competent authority that the uncertainty of the empirical correlation does not exceed 1/3 of the uncertainty value to which the operator has to adhere with regard to the activity data determination of the relevant fuel or material.

Tier 1: The operator shall apply one of the following:

(a) the standard factors listed in section 1 of Annex VI;

(b) other constant values in accordance with point (e) of Article 31(1), where no applicable value is contained in section 1 of Annex VI.

Tier 2a: The operator shall apply country specific factors for the respective fuel in accordance with point (b) or (c) of Article 31(1) or values in accordance with point (d) of Article 31(1).

Tier 2b: For commercially traded fuels the net calorific value as derived from the purchasing records for the respective fuel provided by the fuel supplier shall be used provided it has been derived based on accepted national or international standards.

Tier 3: The operator shall determine the net calorific value in accordance with Article 32 to 35.

Tier 1: The operator shall apply an oxidation factor of 1.

Tier 2: The operator shall apply oxidation factors for the respective fuel in accordance with point (b) or (c) of Article 31(1).

Tier 3: For fuels, the operator shall derive activity-specific factors based on the relevant carbon contents of ashes, effluents and other wastes and by-products, and other relevant incompletely oxidised gaseous forms of carbon emitted except CO. Composition data shall be determined in accordance with Article 32 to 35.

Tier 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.

Tier 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.

3. DEFINITION OF TIERS FOR CALCULATION FACTORS FOR MASS BALANCES

Where an operator uses a mass balance in accordance with Article 25, it shall use the tier definitions of this section.

The operator shall apply one of the tiers listed in this point. For deriving the carbon content from an emission factor, the operator shall use the following equations:

(a) for emission factors expressed as t CO2/TJ: C = (EF × NCV) / f

(b) for emission factors expressed as t CO2/t: C = EF / f

In those formulae, C is the carbon content expressed as fraction (tonne carbon per tonne product), EF is the emission factor, NCV is the net calorific value, and f is the factor laid down in Article 36(3).

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.

Tier 1: The operator shall apply one of the following:

(a) the carbon content derived from standard factors listed in Annex VI sections 1 and 2;

(b) other constant values in accordance with point (e) of Article 31(1), where no applicable value is contained in Annex VI sections 1 and 2.

Tier 2a: The operator shall derive the carbon content from country specific emission factors for the respective fuel or material in accordance with point (b) or (c) of Article 31(1) or values in accordance with point (d) of Article 31(1).

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:

(a) density measurement of specific oils or gases common, for example, to the refinery or steel industry;

(b) net calorific value for specific coals types.

Tier 3: The operator shall apply one of the following:

(a) determination of the carbon content in accordance with the relevant provisions of Articles 32 to 35;

The tiers defined in section 2.2 of this Annex shall be used.

The tiers defined in section 2.4 of this Annex shall be used.

The tiers defined in Section 2.5 of this Annex shall be used.

4. DEFINITION OF TIERS FOR THE CALCULATION FACTORS FOR CO2 PROCESS EMISSIONS

For all CO2 process emissions, in particular for emissions from the decomposition of carbonates and from process materials containing carbon other than in form of carbonates, including urea, coke and graphite, where they are monitored using the standard methodology in accordance with Article 24(2), the tiers defined in this section for the applicable calculation factors shall be applied.

In case of mixed materials which contain inorganic as well as organic forms of carbon, the operator may choose:

— to determine a total preliminary emission factor for the mixed material by analysing the total carbon content, and using a conversion factor and – if applicable – biomass fraction and net calorific value related to that total carbon content; or

— to determine the organic and inorganic contents separately and treat them as two separate source streams.

For emissions from the decomposition of carbonates, the operator may choose for each source stream one of the following methods:

(a) Method A (Input based): The emission factor, conversion factor and activity data are related to the amount of material input into the process.

(b) Method B (Output based): The emission factor, conversion factor and activity data are related to the amount of output from the process.

For other CO2 process emissions, the operator shall apply only method A.

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.

Tier 1: The operator shall apply one of the following:

(a) the standard factors listed in Annex VI section 2 Table 2 in case of carbonate decomposition, or in Tables 1, 4 or 5 for other process materials;

(b) other constant values in accordance with point (e) of Article 31(1), where no applicable value is contained in Annex VI.

Tier 2: The operator shall apply a country specific emission factor in accordance with point (b) or (c) of Article 31(1), or values in accordance with point (d) of Article 31(1).

Tier 3: The operator shall determine the emission factor in accordance with Articles 32 to 35. Stoichiometric ratios as listed in section 2 of Annex VI shall be used to convert composition data into emission factors, where relevant.

Tier 1: A conversion factor of 1 shall be used.

Tier 2: Carbonates and other carbon leaving the process shall be considered by means of a conversion factor with a value between 0 and 1. The operator may assume complete conversion for one or several inputs and attribute unconverted materials or other carbon to the remaining inputs. The additional determination of relevant chemical parameters of the products shall be carried out in accordance with Articles 32 to 35.

Tier 1: The operator shall apply one of the following:

(a) the standard factors listed in Annex VI section 2 Table 3.

(b) other constant values in accordance with point (e) of Article 31(1), where no applicable value is contained in Annex VI.

Tier 2: The operator shall apply a country specific emission factor in accordance with point (b) or (c) of Article 31(1), or values in accordance with point (d) of Article 31(1).

Tier 3: The operator shall determine the emission factor in accordance with Articles 32 to 35. Stoichiometric ratios referred to in Annex VI section 2 Table 3 shall be used to convert composition data into emission factors assuming that all of the relevant metal oxides have been derived from respective carbonates. For this purpose the operator shall take into account at least CaO and MgO, and shall provide evidence to the competent authority as to which further metal oxides relate to carbonates in the raw materials.

Tier 1: A conversion factor of 1 shall be used.

Tier 2: The amount of non-carbonate compounds of the relevant metals in the raw materials, including return dust or fly ash or other already calcined materials, shall be reflected by means of conversion factors with a value between 0 and 1 with a value of 1 corresponding to a full conversion of raw material carbonates into oxides. The additional determination of relevant chemical parameters of the process inputs shall be carried out in accordance with Articles 32 to 35.

If relevant, the operator shall determine the net calorific value of the process material using the tiers defined in section 2.2 of this Annex. NCV is considered not relevant for de minimis source streams or where the material is not itself combustible without other fuels being added. If in doubt, the operator shall seek confirmation by the competent authority on whether NCV has to be monitored and reported.

If relevant, the operator shall determine the biomass fraction of the carbon contained in the process material, using the tiers defined in section 2.4 of this Annex.

The tiers defined in Section 2.5 of this Annex shall be used.

ANNEX IIa

1. DEFINITION OF TIERS FOR RELEASED FUEL AMOUNTS

The uncertainty thresholds in Table 1 shall apply to tiers relevant to released fuel amounts’ requirements in accordance with Article 28(1), point (a), and Article 29(2), first subparagraph. The uncertainty thresholds shall be interpreted as maximum permissible uncertainties for the determination of fuel streams over a reporting period.

Fuel stream type	Parameter to which the uncertainty is applied	Tier 1	Tier 2	Tier 3	Tier 4

Combustion of fuels

Commercial standard fuels	Amount of fuel [t] or [Nm³] or [TJ]	±7,5 %	±5 %	±2,5 %	±1,5 %
Other gaseous and liquid fuels	Amount of fuel [t] or [Nm³] or [TJ]	±7,5 %	±5 %	±2,5 %	±1,5 %
Solid fuels	Amount of fuel [t] or [TJ]	±7,5 %	±5 %	±2,5 %	±1,5 %

2. DEFINITION OF TIERS FOR CALCULATION FACTORS AND THE SCOPE FACTOR

Regulated entities shall monitor CO2 emissions from all types of fuels released for consumption in sectors listed in Annex III to Directive 2003/87/EC or included in the Union system under Article 30j of that Directive using the tier definitions laid down in this section.

2.1. Tiers for emission factors

Where a biomass fraction is determined for a mixed fuel, the tiers defined shall relate to the preliminary emission factor. For fossil fuels, the tiers shall relate to the emission factor.

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.

Tier 1: The regulated entity shall apply one of the following:

(a) the standard factors listed in section 1 of Annex VI;

(b) other constant values in accordance with Article 31(1), point (e), where no applicable value is contained in section 1 of Annex VI.

Tier 2a: The regulated entity shall apply country specific emission factors for the respective fuel in accordance with Article 31(1), points (b) and (c).

Tier 2b: The regulated entity shall derive emission factors for the fuel based on net calorific value for specific coal types, in combination with an empirical correlation as determined at least once per year in accordance with Articles 32 to 35 and 75m.

The regulated entity shall ensure that the correlation satisfies the requirements of good engineering practice and that it is applied only to values of the proxy which fall into the range for which it was established.

Tier 3: The regulated entity shall apply one of the following:

(a) determination of the emission factor in accordance with the relevant provisions of Articles 32 to 35;

(b) the empirical correlation as specified for Tier 2b, where the regulated entity demonstrates to the satisfaction of the competent authority that the uncertainty of the empirical correlation does not exceed 1/3 of the uncertainty value to which the regulated entity has to adhere with regard to the released fuel amounts determination of the relevant fuel.

2.2. Tiers for unit conversion factor

Tier 1: The regulated entity shall apply one of the following:

(a) the standard factors listed in section 1 of Annex VI;

(b) other constant values in accordance with Article 31(1), point (e), where no applicable value is contained in section 1 of Annex VI.

Tier 2a: The regulated entity shall apply country specific factors for the respective fuel in accordance with Article 31(1), point (b) or (c).

Tier 2b: For commercially traded fuels the unit conversion factor as derived from the purchasing records for the respective fuel shall be used provided it has been derived based on accepted national or international standards.

Tier 3: The regulated entity shall determine the unit conversion factor in accordance with Articles 32 to 35.

2.3. Tiers for biomass fraction

Tier 1: The regulated entity shall apply an applicable value published by the competent authority or the Commission, or values in accordance with Article 31(1).

Tier 2: The regulated entity shall apply an estimation method approved in accordance with Article 75m(3), second subparagraph.

Tier 3a: The regulated entity shall apply analyses in accordance with Article 75m(3), first subparagraph, and in accordance with Articles 32 to 35.

Where a regulated entity assumes a fossil fraction of 100 % in accordance with Article 39(1), no tier shall be assigned for the biomass fraction.

Tier 3b: For fuels originating from a production process with defined and traceable input streams, the regulated entity may base the estimation on a mass 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.

2.3a Tiers for RFNBO or RCF fraction or synthetic low-carbon fraction

Tier 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.

2.4. Tiers for the scope factor

Tier 1: The regulated entity shall apply a default value in accordance with Article 75l(3) or (4).

Tier 2: The regulated entity shall apply methods in accordance with Article 75l(2), points (e) to (g).

Tier 3: The regulated entity shall apply methods in accordance with Article 75l(2), points (a) to (d).

ANNEX III

Monitoring methodologies for emissions from aviation (Article 53)

1. CALCULATION METHODOLOGIES FOR THE DETERMINATION OF GHGS IN THE AVIATION SECTOR

The operator shall use the following formula:

Actual fuel consumption for each flight [t] = Amount of fuel contained in aircraft tanks once fuel uplift for the flight is complete [t] – Amount of fuel contained in aircraft tanks once fuel uplift for subsequent flight is complete [t] + Fuel uplift for that subsequent flight [t]

Where there is no fuel uplift for the flight or subsequent flight, the amount of fuel contained in aircraft tanks shall be determined at block-off for the flight or subsequent flight. In the exceptional case that an aircraft performs activities other than a flight, including undergoing major maintenance involving the emptying of the tanks, after the flight for which fuel consumption is being monitored, the aircraft operator may substitute the quantity ‘Amount of fuel contained in aircraft tanks once fuel uplift for subsequent flight is complete + Fuel uplift for that subsequent flight’ with the ‘Amount of fuel remaining in tanks at the start of the subsequent activity of the aircraft’, as recorded by technical logs.

The operator shall use the following formula:

Actual fuel consumption for each flight [t] = Amount of fuel remaining in aircraft tanks at block-on at the end of the previous flight [t] + Fuel uplift for the flight [t] - Amount of fuel contained in tanks at block-on at the end of the flight [t]

The moment of block-on may be considered equivalent to the moment of engine shut down. Where an aircraft does not perform a flight previous to the flight for which fuel consumption is being monitored, the aircraft operator may substitute the quantity ‘Amount of fuel remaining in aircraft tanks at block-on at the end of the previous flight’ with the ‘Amount of fuel remaining in aircraft tanks at the end of the previous activity of the aircraft’, as recorded by technical logs.

2. EMISSION FACTORS FOR STANDARD FUELS

Fuel	Emission factor (t CO2/t fuel)
Aviation gasoline (AvGas)	3,10
Jet gasoline (Jet B)	3,10
Jet kerosene (Jet A1 or Jet A)	3,16

3. CALCULATION OF GREAT CIRCLE DISTANCE

Distance [km] = Great Circle Distance [km] + 95 km

The Great Circle Distance shall be the shortest distance between any two points on the surface of the Earth, which shall be approximated using the system referred to in Article 3.7.1.1 of Annex 15 to the Chicago Convention (WGS 84).

The latitude and longitude of aerodromes shall be taken either from aerodrome location data published in Aeronautical Information Publications (AIP) in compliance with Annex 15 to the Chicago Convention or from a source using AIP data.

Distances calculated by software or by a third party may also be used, provided that the calculation methodology is based on the formula set out in this section, AIP data and WGS 84 requirements.

ANNEX IIIa

‘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.);

‘operation flight envelope’ means the boundaries of altitude, aircraft speed, and load factor for each flight phase;

‘true airspeed’ means the speed of the aircraft relative to the air mass through which it is flying, in meters per second (m/s);

‘aircraft 4D position’ means the four-dimensional position of an aircraft defined by its latitude, in decimal degree; longitude, in decimal degree; and altitude, in pressure altitude, at any given moment of time between beginning and end of the flight;

‘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;

‘time interval’ means the time, in seconds, between two-time stamps during the flight, not exceeding 60 seconds;

‘latest flight plan’ means the latest flight plan available and acknowledged by relevant air navigation service for a given flight, before it takes place. The latest flight plan can be the Eurocontrol’s Regulated Tactical Flight Model (RTFM), or alternatively, the Eurocontrol’s Filed Tactical Flight Model (FTFM) or equivalent in terms of data accuracy;

‘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. The flown flight trajectory can be sourced from the flight data recorder equipment or third-party. Its accuracy should be equivalent, where possible, to Eurocontrol’s Current Tactical Flight Model (CTFM);

10.

‘flight data recorder equipment’ a specialized electronic device installed on the aircraft for the purpose of recording various parameters and events during flight operations. These parameters may include but are not limited to flight control inputs, aircraft performance information, engine data, navigation information.

11.

‘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;

12.

‘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;

13.

‘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;

14.

‘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;

15.

‘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;

16.

‘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. Here, these values can be estimated, at the minimum, through standardised, altitude-dependent correction and/or be based on third party post-operational observations;

17.

‘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;

18.

‘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;

19.

‘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. It is necessary to calculate, e.g., advection and wind shear;

20.

‘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;

21.

‘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;

22.

‘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;

23.

‘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;

24.

‘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;

25.

‘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). In the case of the enhanced weather data, a common reference NWP model is provided by the Commission through NEATS;

26.

‘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;

27.

‘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;

28.

‘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. If the aircraft mass is not available, it can be approximated based on either the take-off mass or the load factor, and either the given fuel flow or the fuel flow as calculated by an aircraft performance simulation using the fuel burn module;

29.

‘take-off mass’ means the aircraft mass at beginning of the take-off run, including everything and everyone carried at that moment, in kilograms. It is used to approximate the aircraft mass if the latter is not provided. If the take-off mass is not available, it can be approximated based on the load factor;

30.

‘maximum take-off mass’ is the maximum mass, in kilograms, at which the pilot of an aircraft is allowed to take off, as specified by the aircraft manufacturer;

31.

‘maximum payload mass’ is the maximum mass of passengers and related baggage, mass of cargo, including mail and hand luggage, that can be transported by an aircraft. Values for maximum payload can be retrieved by the applied fuel burn module;

32.

‘load factor’ means the weight of passengers, cargo and baggage, including mail and hand luggage, expressed as fraction of the maximum payload mass. The load factor is used to approximate the take-off mass if the latter is not provided. If the load factor is not available, a conservative default value shall be used, in accordance with Annex IIIa, Section 5;

33.

‘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. It can be modeled during flight planning, measured in-flight, or estimated through fuel burn module;

34.

‘aircraft engine efficiency’ means the percentage of useful thrust generated by an aircraft engine relative to the energy input from fuel;

35.

‘aircraft performance’ means the category of information encompassing fuel flow and aircraft engine efficiency by all-time stamps;

36.

‘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;

37.

‘aromatic content of the fuel per flight’ means the percentage of aromatic hydrocarbons present in the fuel used per flight;

38.

‘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;

2. NON-CO2 AVIATION EFFECTS TRACKING SYSTEM (NEATS)

NEATS 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 order to minimise any administrative burden.

NEATS is aligned with the principles established in Article 75(1) of this Regulation and provides a dedicated and secured user interface per aircraft operator, verifier and competent authority.

Monitoring:

NEATS streamlines the monitoring process as it incorporates directly, or gives access to, available third-party collected flight trajectories and weather data allowing to minimise monitoring by aircraft operators to aircraft properties, as well as to fuel properties, where needed, as defined in Annex IIIa, Section 1 or to render it fully automatic depending on use of default values.

NEATS incorporates the CO2(e) calculation approaches as listed in paragraph 4 of Article 56a of this Regulation and provides a common reference NWP model, where enhanced weather data is needed (Method C). This results into the calculation of CO2(e) per flight as part of the monitored data.

Reporting:

NEATS streamlines the reporting exercise referred to in Article 68(5) of this Regulation. The tool generates automatically the XML table referred to in Annex X, Section 2a(9) to this Regulation at the end of each reporting year, minimising administrative burden associated with reporting.

Verification:

NEATS streamlines the verification and cross-checks done respectively by the verifier and the competent authority. It provides the means to verify a CO2(e) per flight, while protecting confidential data.

Data storage:

NEATS allows to store all the data (from aircraft operators and from third parties), securely encoding and protecting from release confidential data, where such data is uploaded by the aircraft operator on NEATS, as long as it is identified as confidential by the aircraft operator.

Transparency:

NEATS relies on state-of-art models to calculate the CO2(e) for non-CO2 effects. Aircraft operators may develop their own or use third-party tools, provided they comply with the requirements laid down in this Annex.

NEATS shall feed into a public website summarising the non-confidential data and CO2(e) per flight and per aircraft operator.

3. FUEL BURN AND EMISSION ESTIMATION MODULES FOR NON-CO2 AVIATION EFFECTS

Fuel burn module:

The fuel burn module is based on a kinetic approach to aircraft performance modelling, which enables to accurately predict aircraft trajectories and the associated fuel consumption over the entire operation flight envelope and in all phases of a flight. The model processes the theoretical fundamentals to compute aircraft performance parameters, including information on drag, lift, weight, thrust, fuel consumption, as well as the speeds for the climb, cruise, and descent phases of an aircraft, assuming normal aircraft operations. In addition, aircraft-specific coefficients are key data inputs for the computation of the flight trajectory planning of specific aircraft types.

Emission-estimation module:

The emission-estimation module enables to compute aircraft engine emissions of NOx, HC, and CO by means of correlation equations without proprietary airplane and engine performance models along with proprietary engine emissions characterisations. This module applies exhaust emission indices (EIs) from the ICAO engine type certification under predefined reference conditions on the ground and estimates the corresponding EIs during flight conditions assuming international standard atmosphere (ISA) conditions using correction factors for differences in the ISA conditions of temperature, pressure and humidity.

4. CO2(e) CALCULATION MODELS FOR NON-CO2 AVIATION EFFECTS

General criteria:

In the CO2(e) calculation models, the aircraft operator shall consider the climate effects of all non-CO2 agents on a per flight basis including flight trajectories (flight plan and flown flight trajectories), as well as aircraft and flight fuel properties. The emissions from each flight shall be accounted for as pulse emissions. When applying the CO2(e) calculation models, flight trajectory-dependent aircraft emission data shall be used to calculate all the following elements:

(a) composition changes;

(b) temporal evolution of radiative forcing caused by composition changes;

Administrative and computational efforts shall be kept low to ensure feasibility for all stakeholders. The model(s) shall be transparent and suitable for operational use.

Depending on the model, there are two types of requirement lists:

Method C:

For the weather-based approach, detailed climate effects of all aircraft non-CO2 emissions at a specific location and time shall be considered taking into account current weather information to calculate climate-optimised four-dimensional trajectories for individual flight planning. To allow detailed accounting of the climate effects with regards to current atmospheric conditions, different aircraft, propulsion types, as well as fuel properties shall explicitly be considered in the models. Estimates for the formation, life cycle and contrail climate effects for single flights as well as the residence times for the emitted H2O and NOx and their impact on the atmospheric composition shall be included. For being able to output advanced information for use in daily flight planning, the model(s) shall be computationally efficient.

Each aircraft operators shall monitor the following data per flight:

(a) flight information;

(b) flight trajectory, defined at the minimum, as the latest flight plan;

(d) aircraft properties;

(e) (optional) aircraft performance information. Planned fuel flow is to be used preferentially, in order to align with the latest flight plan data available;

(f) flight fuel properties.

Method D:

For the location-based simplified approach, the aircraft operator shall use climate response model(s) to estimate the impact of all non-CO2 effects per flight on a climatological basis. The tool(s) shall be used to assess the climate benefit of general routing options, while accounting for general differences in aircraft, propulsion types and fuel properties through their physical parameterisations. The CO2(e) calculated with the location-based simplified approach shall average out any large deviations for individual flights over a longer period of time. The model(s) should ensure reduced efforts in data need, computation, and handling, as compared to the model(s) for the weather-based approach.

By way of derogation of Method C, small emitters, as defined in Article 55(1) of this Regulation, may monitor the following data per flight:

(a) flight information;

(b) flight trajectory, defined by the flown flight trajectory;

(d) aircraft properties;

(e) (optional) aircraft performance information along the flight;

(f) (optional) flight fuel properties.

5. USE OF DEFAULT VALUES FOR NON-CO2 AVIATION EFFECTS

Subject to further scrutiny by the competent authority and the Commission, the use of default values shall always result in higher CO2(e) per flight compared to what can be obtained with monitored data.

Flight trajectory:

(a) For the purpose of applying Method C, the latest flight plan shall be provided. If the RTFM, or equivalent, is not available, the FTFM, or equivalent shall be used as default. In such case, where data by time stamp is not available, it can be calculated by linear interpolation of measured data stemming from the two measurement times closest before and after the time stamp under consideration, within the same flight phase, provided it results in homogenous flight trajectory for the given flight phase, especially the cruise phase. (b) For the purpose of applying Method D: (i) the flown flight trajectory shall always be provided. If the CTFM, or equivalent, is not available, the RTFM or FTFM can be used. (ii) where data by time stamp is not available, it can be calculated by linear interpolation of measured data stemming from the two measurement times closest before and after the time stamp under consideration, within the same flight phase, provided it results in homogenous flight trajectory for the given flight phase, especially the cruise phase.

Aircraft properties:

(a) Engine identifier: where no engine identifier or equivalent, is provided, conservative default values per aircraft type, as defined in Annex IIIb to this Regulation, shall be used. (b) Aircraft mass: if the aircraft mass is not provided, the aircraft operator can simulate the aircraft mass by using the take-off mass. If neither the aircraft mass, nor the take-off mass are available, the load factor can be used to approximate the take-off mass. If no load factor is provided, a default value of 1 is used.

Aircraft performance:

Fuel flow: if the fuel flow is not provided from the flight data recorder equipment, the aircraft operator can use other means to derive the fuel flow, in line with Annex IIIa, Section 1 to this Regulation defining fuel flow, taking into account the thrust which depends on the aircraft’s mass and true airspeed.

Flight fuel properties:

If no flight fuel properties are provided, the upper limits of Jet A-1 fuel according to the ASTM Standard Specification for Aviation Turbine Fuels, are assumed: (a) Aromatic content: 25 % volume; (b) Sulphur: 0,3 % mass; (c) Naphthalene: 3,0 % volume.

ANNEX IIIb

ICAO	First UID
A148	13ZM003
A19N	01P22PW163
A20N	01P22PW163
A21N	01P20CM132
A306	1PW048
A30B	1GE007
A310	1PW027
A318	7CM049
A319	1IA001
A320	1IA001
A321	3IA008
A332	4PW067
A333	4PW067
A337	3RR029
A338	04P24RR146
A339	02P23RR141
A343	2CM015
A346	8RR045
A358	01P18RR125
A359	01P21RR125
A35K	01P21RR125
A388	9EA001
A3ST	1GE021
AN72	1ZM001
B38M	01P20CM138
B39M	01P20CM138
B463	1TL003
B701	1PW001
B703	1PW001
B721	1PW008
B731	01P20CM138
B732	1PW008
B733	1CM007
B734	1CM007
B735	1CM007
B736	3CM031
B737	2CM015
B738	2CM015
B739	3CM034
B741	8PW088
B742	1RR011
B743	1PW029
B744	1RR010
B748	13GE157
B74S	8PW088
B752	1RR011
B753	3RR034
B762	1PW026
B763	5GE085
B764	5GE085
B772	3GE060
B773	2RR024
B77L	01P21GE217
B77W	01P21GE217
B778	01P21GE217
B779	01P21GE217
B788	02P23RR138
B789	02P23RR138
B78X	02P23RR138
BCS1	16PW111
BCS3	16PW111
C550	1PW037
C560	1PW037
C650	1AS002
C680	7PW077
C68A	7PW077
C700	01P18HN013
C750	6AL024
CL30	11HN003
CL35	01P14HN011
CL60	10GE130
CRJ2	01P05GE189
CRJ7	01P11GE202
CRJ9	01P08GE190
CRJX	01P08GE193
E135	01P10AL033
E145	6AL006
E170	01P08GE197
E190	10GE130
E195	10GE130
E290	04P20PW200
E295	04P20PW201
E35L	6AL006
E545	11HN003
E550	01P14HN016
E55P	01P14HN016
E75L	01P08GE197
E75S	01P08GE197
F100	1RR020
F2TH	01P07PW146
F900	1AS001
FA10	1AS002
FA50	1AS002
FA7X	03P16PW192
FA8X	03P15PW193
G280	01P11HN012
GA5C	01P22PW142
GA6C	01P22PW141
GALX	7PW077
GL5T	4BR004
GL7T	21GE185
GLEX	4BR004
GLF4	11RR048
GLF5	4BR004
GLF6	4BR004
H25B	1AS001
H25C	7PW077
HA4T	01P07PW146
IL62	1KK001
IL86	1KK003
LJ35	1AS001
LJ45	1AS002
LJ55	1AS002
MD11	5GE085
MD90	1IA001
RJ85	1TL004
SU95	01P11PJ004
T154	1KK001

ANNEX IV

1. SPECIFIC MONITORING RULES FOR EMISSIONS FROM COMBUSTION PROCESSES

Operators shall monitor CO2 emissions from all types of combustion processes taking place under all activities as listed in Annex I to Directive 2003/87/EC or included in the Union system under Article 24 of that Directive including the related scrubbing processes using the rules laid down in this Annex. Any emissions from fuels used as process input shall be treated like combustion emissions with regard to monitoring and reporting methodologies, without prejudice to other classifications applied to emissions.

The operator shall not monitor and report emissions from internal combustion engines for transportation purposes. The operator shall assign all emissions from the combustion of fuels at the installation to the installation, regardless of exports of heat or electricity to other installations. The operator shall not assign emissions associated with the production of heat or electricity that is imported from other installations to the importing installation.

The operator shall include at least the following emission sources: boilers, burners, turbines, heaters, furnaces, incinerators, calciners, kilns, ovens, dryers, engines, fuel cells, chemical looping combustion units, flares, thermal or catalytic post-combustion units, and scrubbers (process emissions) and any other equipment or machinery that uses fuel, excluding equipment or machinery with combustion engines that are used for transportation purposes.

The emissions from combustion processes shall be calculated in accordance with Article 24(1), unless the fuels are included in a mass balance in accordance with Article 25. The tiers defined in section 2 of Annex II shall apply. In addition, process emissions from flue gas scrubbing shall be monitored using the provisions laid down in subsection C.

For emissions from flares special requirements shall apply, as laid down in subsection D of this section.

Combustion processes taking place in gas processing terminals may be monitored using a mass balance in accordance with Article 25.

Process CO2 emissions from the use of carbonate for acid gas scrubbing from the flue gas stream shall be calculated in accordance with Article 24(2) on the basis of carbonate consumed, Method A as follows, or gypsum produced, Method B as follows. The following applies by way of derogation from section 4 of Annex II.

Tier 1: The emission factor shall be determined from stoichiometric ratios as laid down in section 2 of Annex VI. The determination of the amount of CaCO3 and MgCO3 or other carbonates in the relevant input material shall be carried out using industry best practice guidelines.

Tier 1: The emission factor shall be the stoichiometric ratio of dry gypsum (CaSO4 × 2H2O) to CO2 emitted: 0,2558 t CO2/t gypsum.

Conversion Factor:

Tier 1: A conversion factor of 1 shall be used.

By way of derogation from section 4 of Annex II, process CO2 emissions from the use of urea for scrubbing of the flue gas stream shall be calculated in accordance with Article 24(2) applying the following tiers.

Emission factor:

Tier 1: The determination of the amount of urea in the relevant input material shall be carried out using industry best practice guidelines. The emission factor shall be determined using a stoichiometric ratio of 0,7328 t CO2/t urea.

Conversion Factor:

Only tier 1 shall be applicable.

When calculating emissions from flares the operator shall include routine flaring and operational flaring (trips, start-up and shutdown as well as emergency relieves). The operator shall also include inherent CO2 in accordance with Article 48.

By way of derogation from section 2.1 of Annex II, tiers 1 and 2b for the emission factor shall be defined as follows:

By way of derogation from section 2.3 of Annex II, only tiers 1 and 2 shall be applied for the oxidation factor in the case of flares.

2. REFINING OF OIL AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC

The operator shall monitor and report all CO2 emissions from combustion and production processes as occurring in refineries.

The operator shall include at least the following potential sources of CO2 emissions: boilers, process heaters/treaters, internal combustion engines/turbines, catalytic and thermal oxidisers, coke calcining kilns, firewater pumps, emergency/standby generators, flares, incinerators, crackers, hydrogen production units, Claus process units, catalyst regeneration (from catalytic cracking and other catalytic processes) and cokers (flexi-coking, delayed coking).

The monitoring of mineral oil refining activities shall be carried out in accordance with section 1 of this Annex for combustion emissions including flue gas scrubbing. The operator may choose to use the mass balance methodology in accordance with Article 25 for the whole refinery or individual process units such as heavy oil gasification or calcinations plants. Where combinations of standard methodology and mass balance are used, the operator shall provide evidence to the competent authority demonstrating the completeness of emissions covered, and that no double counting of emissions occurs.

Emissions from dedicated hydrogen production units shall be monitored in accordance with section 19 of this Annex.

By way of derogation from Article 24 and 25, emissions from catalytic cracker regeneration, other catalyst regeneration and flexi-cokers shall be monitored using a mass balance, taking into account the state of the input air and the flue gas. All CO in the flue gas shall be accounted for as CO2, applying the mass relation: t CO2 = t CO * 1,571. The analysis of input air and flue gases and the choice of tiers shall be in accordance with the provisions of Articles 32 to 35. The specific calculation methodology shall be approved by the competent authority.

3. PRODUCTION OF COKE AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC

The operator shall include at least the following potential sources of CO2 emissions: raw materials (including coal or petroleum coke), conventional fuels (including natural gas), process gases (including blast furnace gas – BFG), other fuels and waste gas scrubbing.

For the monitoring of emissions from the production of coke, the operator may choose to use a mass balance in accordance with Article 25 and section 3 of Annex II, or the standard methodology in accordance with Article 24 and sections 2 and 4 of Annex II.

4. METAL ORE ROASTING AND SINTERING AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC

The operator shall include at least the following potential sources of CO2 emissions: raw materials (calcination of limestone, dolomite and carbonatic iron ores, including FeCO3), conventional fuels (including natural gas and coke/coke breeze), process gases (including coke oven gas – COG, and blast furnace gas – BFG), process residues used as input material including filtered dust from the sintering plant, the converter and the blast furnace, other fuels and flue gas scrubbing.

For the monitoring of emissions from metal ore roasting, sintering or pelletisation, the operator may choose to use a mass balance in accordance with Article 25 and section 3 of Annex II or the standard methodology in accordance with Article 24 and sections 2 and 4 of Annex II.

5. PRODUCTION OF IRON AND STEEL AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC

The operator shall include at least the following potential sources of CO2 emissions: raw materials (calcination of limestone, dolomite and carbonatic iron ores, including FeCO3), conventional fuels (natural gas, coal and coke), reducing agents (including coke, coal and plastics), process gases (coke oven gas – COG, blast furnace gas – BFG and basic oxygen furnace gas – BOFG), consumption of graphite electrodes, other fuels and waste gas scrubbing.

For the monitoring of emissions from production of iron and steel, the operator may choose to use a mass balance in accordance with Article 25 and section 3 of Annex II, or the standard methodology in accordance with Article 24 and sections 2 and 4 of Annex II, at least for a part of the source streams, avoiding any gaps or double counting of emissions.

By way of derogation from section 3.1 of Annex II, tier 3 for the carbon content is defined as follows:

Tier 3: The operator shall derive the carbon content of input or output stream following Articles 32 to 35 in respect to the representative sampling of fuels, products and by-products, the determination of their carbon contents and biomass fraction. The operator shall base the carbon content of products or semi-finished products on annual analyses following Articles 32 to 35 or derive the carbon content from mid-range composition values as specified by relevant international or national standards.

6. PRODUCTION OR PROCESSING OF FERROUS AND NON-FERROUS METALS AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC

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.

The operator shall consider at least the following potential emission sources for CO2 emissions: conventional fuels; alternative fuels including plastics granulated material from post shredder plants; reducing agents including coke, graphite electrodes; raw materials including limestone and dolomite; carbon containing metal ores and concentrates; and secondary feed materials.

Where carbon stemming from fuels or input materials used at this installation remains in the products or other outputs of the production, the operator shall use a mass balance in accordance with Article 25 and section 3 of Annex II. Where this is not the case the operator shall calculate combustion and process emission separately using the standard methodology in accordance with Article 24 and sections 2 and 4 of Annex II.

Where a mass balance is used, the operator may choose to include emissions from combustion processes in the mass balance or to use the standard methodology in accordance with Article 24 and section 1 of this Annex for a part of the source streams, avoiding any gaps or double counting of emissions.

7. CO2 EMISSIONS FROM PRODUCTION OR PROCESSING OF PRIMARY ALUMINIUM OR ALUMINA AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC

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.

The associated emissions of perfluorocarbons – PFCs, resulting from anode effects, including fugitive emissions, shall be monitored in accordance with section 8 of this Annex.

The operator shall determine CO2 emissions from the production or processing of primary aluminium using the mass balance methodology in accordance with Article 25. The mass balance methodology shall consider all carbon in inputs, stocks, products and other exports from the mixing, forming, baking and recycling of electrodes as well as from electrode consumption in electrolysis. Where pre-baked anodes are used, either separate mass balances for production and consumption may be applied, or one common mass balance taking into account both production and consumption of electrodes. In the case of Søderberg cells, the operator shall use one common mass balance.

For emissions from combustion processes the operator may choose to include them in the mass balance or to use the standard methodology in accordance with Article 24 and section 1 of this Annex at least for a part of the source streams, avoiding any gaps or double counting of emissions.

8. PFC EMISSIONS FROM PRODUCTION OR PROCESSING OF PRIMARY ALUMINIUM AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC

The operator shall apply the following for emissions of perfluorocarbons (PFCs) resulting from anode effects including fugitive emissions of PFCs. For associated CO2 emissions, including emissions from electrode production, the operator shall apply section 7 of this Annex. The operator shall furthermore calculate PFC emissions not related to anode effects based on estimation methods in accordance with industry best practice, and any guidelines published by the Commission for this purpose.

PFC emissions shall be calculated from the emissions measurable in a duct or stack (‘point source emissions’) as well as fugitive emissions using the collection efficiency of the duct:

PFC emissions (total) = PFC emissions (duct) / collection efficiency

The collection efficiency shall be measured when the installation-specific emission factors are determined. For its determination the most recent version of the guidance mentioned under Tier 3 of section 4.4.2.4 of the 2006 IPCC Guidelines shall be used.

The operator shall calculate emissions of CF4 and C2F6 emitted through a duct or stack using one of the following methods:

(a) Method A where the anode effect minutes per cell-day are recorded;

(b) Method B where the anode effect overvoltage is recorded.

The operator shall use the following equations for determining PFC emissions:

Where:

AEM = Anode effect minutes / cell-day;

SEFCF4 = Slope emission factor [(kg CF4 / t Al produced) / (anode effect minutes / cell-day)]. Where different cell-types are used, different SEF may be applied as appropriate;

PrAl = Annual production of primary Aluminium [t];

FC2F6 = Weight fraction of C2F6 (t C2F6 / t CF4).

The anode effect minutes per cell-day shall express the frequency of anode effects (number anode effects / cell-day) multiplied by the average duration of anode effects (anode effect minutes / occurrence):

AEM = frequency × average duration

Emission factor: The emission factor for CF4 (slope emission factor, SEFCF4) expresses the amount [kg] of CF4 emitted per tonne of aluminium produced per anode effect minute / cell-day. The emission factor (weight fraction FC2F6) of C2F6 expresses the amount [t] of C2F6 emitted proportionate to the amount [t] of CF4 emitted.

Tier 1: The operator shall use technology-specific emission factors from Table 1 of this section of Annex IV.

Tier 2: The operator shall use installation-specific emission factors for CF4 and C2F6 established through continuous or intermittent field measurements. For the determination of those emission factors the operator shall use the most recent version of the guidance mentioned under Tier 3 of section 4.4.2.4 of the 2006 IPCC Guidelines (¹⁷). The emission factor shall also take into account emissions related to non-anode effects. The operator shall determine each emission factor with a maximum uncertainty of ± 15 %.

The operator shall determine the emission factors at least every three years or earlier where necessary due to relevant changes at the installation. Relevant changes shall include a change in the distribution of anode effect duration, or a change in the control algorithm affecting the mix of the types of anode effects or the nature of the anode effect termination routine.

Technology	Emission factor for CF4 (SEFCF4) [(kg CF4/t Al) / (AE-Mins/cell-day)]	Emission factor for C2F6 (FC2F6) [t C2F6/ t CF4]
Centre Worked Prebake (CWPB)	0,143	0,121
Vertical Stud Søderberg (VSS)	0,092	0,053

Where the anode effect overvoltage is measured, the operator shall use the following equations for the determination of PFC emissions:

Where:

OVC = Overvoltage coefficient (‘emission factor’) expressed as kg CF4 per tonne of aluminium produced per mV overvoltage;

AEO = Anode effect overvoltage per cell [mV] determined as the integral of (time × voltage above the target voltage) divided by the time (duration) of data collection;

CE = Average current efficiency of aluminium production [%];

PrAl = Annual production of primary Aluminium [t];

FC2F6 = Weight fraction of C2F6 (t C2F6/t CF4);

The term AEO/CE (Anode effect overvoltage / current efficiency) expresses the time-integrated average anode effect overvoltage [mV overvoltage] per average current efficiency [%].

Emission factor: The emission factor for CF4 (‘overvoltage coefficient’ OVC) shall express the amount [kg] of CF4 emitted per tonne of aluminium produced per millivolt overvoltage [mV]. The emission factor of C2F6 (weight fraction FC2F6) shall express the amount [t] of C2F6 emitted proportionate to the amount [t] of CF4 emitted.

Tier 1:: The operator shall apply technology-specific emission factors from Table 2 of this section of Annex IV.

Tier 2: The operator shall use installation-specific emission factors for CF4 [(kg CF4 / t Al ) / (mV)] and C2F6 [t C2F6/ t CF4] established through continuous or intermittent field measurements. For the determination of those emission factors, the operator shall use the most recent version of the guidance mentioned under Tier 3 of section 4.4.2.4 of the 2006 IPCC Guidelines. The operator shall determine the emission factors with a maximum uncertainty of ± 15 % each.

The operator shall determine the emission factors at least every three years or earlier where necessary due to relevant changes at the installation. Relevant changes shall include a change in the distribution of anode effect duration or a change in the control algorithm affecting the mix of the types of anode effects or the nature of the anode effect termination routine.

Technology	Emission factor for CF4 [(kg CF4/t Al) / mV]	Emission factor for C2F6 [t C2F6/ t CF4]
Centre Worked Prebake (CWPB)	1,16	0,121
Vertical Stud Søderberg (VSS)	N.A.	0,053

The operator shall calculate CO2(e) emissions from CF4 and C2F6 emissions as follows, using the global warming potentials listed in Annex VI section 3 Table 6:

PFC emissions [t CO2(e)] = CF4 emissions [t] × GWPCF4 + C2F6 emissions [t] × GWPC2F6

9. PRODUCTION OF CEMENT CLINKER AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC

The operator shall include at least the following potential sources of CO2 emissions: calcination of limestone in the raw materials, conventional fossil kiln fuels, alternative fossil-based kiln fuels and raw materials, biomass kiln fuels (biomass wastes), non-kiln fuels, non-carbonate carbon content of limestone and shales and raw materials used for waste gas scrubbing.

Emissions from combustion shall be monitored in accordance with section 1 of this Annex. Process emissions from raw meal components shall be monitored in accordance with section 4 of Annex II based on the carbonate content of the process input (calculation Method A) or on the amount of clinker produced (calculation Method B). In case of Method A, carbonates to be taken into account shall at least include CaCO3, MgCO3 and FeCO3. In case of Method B, the operator shall take into account at least CaO and MgO, and shall provide evidence to the competent authority as to which extent further carbon sources have to be taken into account.

CO2 emissions related to dust removed from the process and non-carbonate carbon in the raw materials shall be added in accordance with subsections C and D of this section.

Where cement kiln dust (CKD) and bypass dust leave the kiln system the operator shall not consider the related raw material as process input, but calculate emissions from CKD in accordance with subsection C.

Unless the raw meal is characterised, the operator shall apply the uncertainty requirements for activity data separately to each of the relevant carbon-bearing kiln inputs, avoiding double counting or omissions from returned or by-passed materials. Where activity data is determined based on the clinker produced, the net amount of raw meal may be determined by means of a site-specific empirical raw meal/clinker ratio. That ratio shall be updated at least once per year applying industry best practice guidelines.

The operator shall determine activity data as the clinker production [t] over the reporting period in one of the following ways:

(a) by direct weighing of clinker;

(b) based on cement deliveries, by material balance taking into account dispatch of clinker, clinker supplies as well as clinker stock variation, using the following formula: clinker produced [t] = ((cement deliveries [t] – cement stock variation [t]) × clinker / cement ratio [t clinker / t cement]) – (clinker supplied [t]) + (clinker dispatched [t]) – (clinker stock variation [t]).

The operator shall either derive the clinker / cement ratio for each of the different cement products based on the provisions of Articles 32 to 35 or calculate the ratio from the difference of cement deliveries and stock changes and all materials used as additives to the cement including by-pass dust and cement kiln dust.

By way of derogation from section 4 of Annex II, tier 1 for the emission factor shall be defined as follows:

Tier 1: The operator shall apply an emission factor of 0,525 t CO2/t clinker.

The operator shall add CO2 emissions, from bypass dust or cement kiln dust (CKD) leaving the kiln system, corrected for a partial calcination ratio of CKD calculated as process emissions in accordance with Article 24(2). By way of derogation from section 4 of Annex II, tiers 1 and 2 for the emission factor shall be defined as follows:

Where:

EFCKD = Emission factor of partially calcined cement kiln dust [t CO2/t CKD];

EFCli = Installation-specific emission factor of clinker [t CO2/t clinker];

d = Degree of CKD calcination (released CO2 as % of total carbonate CO2 in the raw mix).

Tier 3 for the emission factor is not applicable.

The operator shall determine the emissions from non-carbonate carbon at least from limestone, shale or alternative raw materials (for example, fly ash) used in the raw meal in the kiln in accordance with Article 24(2).

By way of derogation from section 4 of Annex II, the following tier definitions for the emission factor shall apply:

By way of derogation from section 4 of Annex II, the following tier definitions for the conversion factor shall apply:

10. PRODUCTION OF LIME OR CALCINATION OF DOLOMITE OR MAGNESITE AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC

The operator shall include at least the following potential sources of CO2 emissions: calcination of limestone, dolomite or magnesite in the raw materials, non-carbonate carbon in raw materials, conventional fossil kiln fuels, alternative fossil-based kiln fuels and raw materials, biomass kiln fuels (biomass wastes) and other fuels.

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.

Emissions from combustion shall be monitored in accordance with section 1 of this Annex. Process emissions from carbonates in raw materials shall be monitored in accordance with section 4 of Annex II. Carbonates of calcium and magnesium shall be always taken into account. Other carbonates and non- carbonate carbon in the raw material shall be taken into account, whenever they are relevant for emission calculation.

For the input-based methodology, carbonate content values shall be adjusted for the respective moisture and gangue content of the material. In the case of magnesia production, other magnesium bearing minerals than carbonates shall be taken into account, as appropriate.

Double counting or omissions resulting from returned or by-pass material shall be avoided. When applying Method B, lime kiln dust shall be considered a separate source stream where relevant.

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Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance.)

4. MINIMUM CONTENT OF THE MONITORING PLANS FOR REGULATED ENTITIES

ANNEX II

Tier definitions for calculation-based methodologies related to installations (Article 12(1))

1. DEFINITION OF TIERS FOR ACTIVITY DATA

2. DEFINITION OF TIERS FOR CALCULATION FACTORS FOR COMBUSTION EMISSIONS

3. DEFINITION OF TIERS FOR CALCULATION FACTORS FOR MASS BALANCES

4. DEFINITION OF TIERS FOR THE CALCULATION FACTORS FOR CO2 PROCESS EMISSIONS

ANNEX IIa

1. DEFINITION OF TIERS FOR RELEASED FUEL AMOUNTS

Combustion of fuels

2. DEFINITION OF TIERS FOR CALCULATION FACTORS AND THE SCOPE FACTOR

2.1. Tiers for emission factors

2.2. Tiers for unit conversion factor

2.3. Tiers for biomass fraction

2.3a Tiers for RFNBO or RCF fraction or synthetic low-carbon fraction

2.4. Tiers for the scope factor

ANNEX III

Monitoring methodologies for emissions from aviation (Article 53)

1. CALCULATION METHODOLOGIES FOR THE DETERMINATION OF GHGS IN THE AVIATION SECTOR

2. EMISSION FACTORS FOR STANDARD FUELS

3. CALCULATION OF GREAT CIRCLE DISTANCE

ANNEX IIIa

1. DEFINITIONS RELATED TO NON-CO2 AVIATION EFFECTS

2. NON-CO2 AVIATION EFFECTS TRACKING SYSTEM (NEATS)

Monitoring:

Reporting:

Verification:

Data storage:

Transparency:

3. FUEL BURN AND EMISSION ESTIMATION MODULES FOR NON-CO2 AVIATION EFFECTS

Fuel burn module:

Emission-estimation module:

4. CO2(e) CALCULATION MODELS FOR NON-CO2 AVIATION EFFECTS

General criteria:

Method C:

Method D:

5. USE OF DEFAULT VALUES FOR NON-CO2 AVIATION EFFECTS

ANNEX IIIb

ANNEX IV

Activity-specific monitoring methodologies related to installations (Article 20(2))

1. SPECIFIC MONITORING RULES FOR EMISSIONS FROM COMBUSTION PROCESSES

2. REFINING OF OIL AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC

3. PRODUCTION OF COKE AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC

4. METAL ORE ROASTING AND SINTERING AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC

5. PRODUCTION OF IRON AND STEEL AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC

6. PRODUCTION OR PROCESSING OF FERROUS AND NON-FERROUS METALS AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC

7. CO2 EMISSIONS FROM PRODUCTION OR PROCESSING OF PRIMARY ALUMINIUM OR ALUMINA AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC

8. PFC EMISSIONS FROM PRODUCTION OR PROCESSING OF PRIMARY ALUMINIUM AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC

9. PRODUCTION OF CEMENT CLINKER AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC

10. PRODUCTION OF LIME OR CALCINATION OF DOLOMITE OR MAGNESITE AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC