(1)

Under the Paris Agreement adopted under the United Nations Framework Convention on Climate Change (22) ('the Paris Agreement'), the international community has agreed to hold the increase in the global average temperature well below 2°C above pre-industrial levels and to pursue efforts to limit the temperature increase to 1.5°C above pre-industrial levels. The Union and its Member States are Parties to the Paris Agreement and arestrongly committedto its implementation by reduction of greenhouse gas emissions and increase in carbon removals.

(1)

Under the Paris Agreement adopted under the United Nations Framework Convention on Climate Change (22) ('the Paris Agreement'), the international community has agreed to hold the increase in the global average temperature well below 2°C above pre-industrial levels and to pursue efforts to limit the temperature increase to 1.5°C above pre-industrial levels. That commitment has been reinforced with the adoption, under the UNFCCC, of the Glasgow Climate Pact on 13 November 2021, in which the Conference of the Parties to the UNFCCC, serving as the meeting of the Parties to the Paris Agreement, recognises that the impacts of climate change will be much lower at a temperature increase of 1,5oC, compared with 2oC, and resolves to pursue efforts to limit the temperature increase to 1,5oC. The Union and its Member States are Parties to the Paris Agreement and arestrongly committedto its implementation by reduction of greenhouse gas emissions and increase in carbon removals and carbon farming .

(2)

At a global scale, the latest report (23) by the International Panel on Climate Change (IPCC) points towards a decreasing likelihood of limiting global warming to 1.5 °C unless rapid and deep cuts in global greenhouse gas (GHG) emissions occur throughout the forthcoming decades. The IPCC report also clearly states that ‘the deployment of carbon dioxide removal to counterbalance hard-to-abate residual emissions is unavoidable if net-zero carbon dioxide (CO2) or GHG emissions are to be achieved’. This will require the large-scale deployment of sustainable activities for capturing CO2 from the atmosphere and durably storing it in geological reservoirs, terrestrial and marine ecosystems, or products. Today and with current policies, the Union is not on track to deliver the required carbon removals: carbon removals in terrestrial ecosystems have been decreasing in recent years, and no significant industrial carbon removals are currently taking place in the Union.

2)

At a global scale, the latest report (23) by the International Panel on Climate Change (IPCC) points towards a decreasing likelihood of limiting global warming to 1.5 °C unless rapid and deep cuts in global greenhouse gas (GHG) emissions occur throughout the ongoing and forthcoming decades. The IPCC report also clearly states that ‘ while reaching net zero carbon dioxide (CO2) or net zero GHG emissions requires deep and rapid reductions in gross emissions, the deployment of carbon dioxide removal to counterbalance hard-to-abate residual emissions is unavoidable if net-zero carbon dioxide (CO2) or GHG emissions are to be achieved’ and that ‘carbon dioxide removal (CDR) will be necessary to achieve net negative CO2 emissions ’. This will require the large-scale deployment of safe and sustainable activities for capturing CO2 from the atmosphere and durably storing it in geological reservoirs, terrestrial and marine ecosystems, or products. Today and with current policies, the Union is not on track to deliver the required carbon removals: carbon removals in terrestrial ecosystems have been decreasing in recent years, and no significant industrial carbon removals are currently taking place in the Union.

(3)

The aim of this Regulation is to develop a voluntary Union certification framework for carbon removals, with the view to incentivise the uptake of high-quality carbon removals, in full respect of the biodiversity and the zero-pollution objectives. It is a tool to support the achievement of the Union objectives under the Paris Agreement, notably the goal of collective climate neutrality by 2050 laid down in Regulation (EU) 2021/1119 of the European Parliament and of the Council (24) . The Union also committed to generate negative emissions after 2050. An important instrument to enhance carbon removals in terrestrial ecosystems is Regulation (EU) 2018/841 of the European Parliament and of the Council (25), which is currently under review . The objective of the review is to set out a Union net removals target of 310 Mt CO2 eq by 2030, and to allocate respective targets to each Member State.

(3)

The aim of this Regulation is to develop a voluntary Union certification framework for carbon removals , carbon farming and carbon storage in products , with the view to incentivise the uptake of safe, sustainable and high-quality carbon removals , carbon farming activities and carbon storage in products , in full respect of the biodiversity and the zero-pollution objectives. It is a tool to support the achievement of the Union objectives under the Paris Agreement, notably the goal of collective climate neutrality by 2050 laid down in Regulation (EU) 2021/1119 of the European Parliament and of the Council (24) , as a complement to the irreversible and gradual reduction of anthropogenic greenhouse gas emissions across all sectors to meet the objectives and targets laid down in that Regulation and the goals of the Paris Agreement . The Union also committed to generate negative emissions after 2050. An important instrument to enhance carbon removals in terrestrial ecosystems is Regulation (EU) 2018/841 of the European Parliament and of the Council (25).

(4)

The Union certification framework will support the development of carbon removal activities in the Union that result in an unambiguous net carbon removal benefit, while avoiding greenwashing. In the case of carbon farming, such certification framework should also encourage the uptake of carbon removal activities that generate co-benefits for biodiversity, therefore achieving the nature restoration targets set out in Union law on nature restoration. The Union certification framework will be instrumental in meeting the Union climate change mitigation objectives set in international agreements and in the Union legislation.

(4)

The Union certification framework will support the development of activities in the Union regarding carbon removal , carbon farming and carbon storage in products that result in an unambiguous net benefit, while avoiding greenwashing. In the case of carbon farming, such certification framework should also encourage the uptake of activities that generate co-benefits for biodiversity, therefore achieving the nature restoration targets set out in Union law on nature restoration. The Union certification framework will be instrumental in meeting the Union climate change mitigation objectives set in international agreements and in the Union legislation.

(4a)

Several Members of the European Economic Area (EEA) and other third countries bordering the Union, such as Norway or Iceland, have significant potential for geological storage of CO2. Therefore, where a legally binding agreement has been concluded between the Union and a Member of the EEA or another third country bordering the Union and that country applies the same legal requirements as those set out in Directive 2009/31/EC, the Union certification framework should also apply to atmospheric or biogenic carbon captured in the Union but geologically stored in that Member of the EEA, or in that country bordering the Union.

(4b)

The Union certification framework should also encourage research and innovation, whilst emphasising the role of Horizon Europe missions, as well as other programmes in the field of technologies with carbon removal capacity, taking into account the existing processes and possible developments with the aim of facilitating access to the market for new technologies.

(4c)

In this regard, the Commission and the Member States should engage in cross-disciplinary cooperation, involving national and regional research institutions, scientists, farmers and small and medium-sized enterprises.

(5)

In order to support operators willing to make additional efforts to increase carbon removals in a sustainable way, the Union certification framework should take into account the different types of carbon removal activities, their specificities and related environmental impacts. Therefore, this Regulation should provide clear definitions of carbon removal, carbon removal activities, and other elements of the Union certification framework.

(5)

Activities regarding carbon removal, carbon farming and carbon storage in products have different characteristics as regards the storage process, the storage medium and the expected duration of the storage, which can vary from decades to centuries for certain carbon farming activities or storage in certain products, to permanent storage in geological formations if the site for geological storage of CO2 is appropriately selected and managed. In order to ensure the integrity of the framework while supporting operators willing to make additional efforts to increase carbon sequestration or biogenic emission reductions in a sustainable way, the Union certification framework should clearly distinguish the different types of activities, their specificities and related environmental impacts. Therefore, this Regulation should clearly separate the definitions , the quality criteria and the rules on the use related to activities regarding carbon removals, carbon farming and carbon storage in products in the Union certification framework.

(5a)

Under the Union certification framework, activities that, under normal circumstances and using appropriate management practices, ensure the permanent storage of atmospheric or biogenic carbon for several centuries through geological storage of CO2, such as bioenergy with carbon capture and storage and direct air carbon capture and storage, or through permanently bound carbon mineralisation, should be considered permanent carbon removals. Activities related to land management in the subcategories of the land use, land use change and forestry sector covered by Article 2(1) of Regulation (EU) 2018/841 or related to coastal management, that result in carbon sequestration, or activities that result in biogenic emission reductions, such as methane reductions from feed changes or manure management, or nitrous oxide reductions from fertiliser reductions or manure management, for a minimum period of at least five years, are considered carbon farming activities. Certain carbon farming activities, in particular peatland rewetting, can result in carbon sequestration once the peatland is fully restored, while reducing carbon emissions through well-managed restoration and rewetting in an initial phase. Certain other activities, such as those based on the use of biochar, can be categorised under different types of activities depending on the specific conditions under which the activities take place. In light of the uncertainties in the measuring and monitoring methodologies related to many potential applications of carbon storage in products in early development stages, the certification of carbon storage in products should initially be limited to harvested wood products or materials for construction storing atmospheric and biogenic carbon stored for at least five decades and should be based on the report to be presented by the Commission in accordance with Article 17(3) of Regulation (EU) 2018/841, while the possible benefits and trade-offs of the inclusion of other long-lived carbon storage products should be assessed by the Commission as part of the review of this Regulation.

(5b)

The carbon removal certification framework should also provide the necessary flexibility to cater for regional, technical, structural and geophysical specificities, taking into account the variety of conditions in terms of production systems in the Member States and their regions.

(6)

This Regulation should set out the requirements under which carbon removals should be eligible for certification under the Union certification framework. To this end, carbon removals should be quantified in an accurate and robust way; and they should be generated only by carbon removal activities that generate a net carbon removal benefit, are additional, aim to ensure long-term storage of carbon, and have a neutral impact or co-benefit on sustainability objectives. Furthermore, carbon removals should be subject to independent third-party auditing in order to ensure the credibility and reliability of the certification process. Mandatory Union carbon pricing rules established through Directive 2003/87/EC of the European Parliament and of the Council (26) are in place which regulate the treatment of emissions from activities covered by that Directive. This Regulation should be without prejudice to Directive 2003/87/EC, except in relation to the certification of removals of emissions from sustainable biomass which are zero-rated in accordance with Annex IV thereto.

(6)

This Regulation should set out the requirements under which carbon removals, carbon farming or carbon storage in products should be eligible for certification under the Union certification framework. To this end, carbon removals , carbon farming sequestration, carbon farming emission reductions and carbon storage in products should comply with the criteria on issuance and use; be quantified in an accurate and robust way; and they should be generated only by activities that generate a net benefit, are additional, ensure permanent or long-term carbon farming sequestration and/or the reduction of greenhouse gas emissions, and comply with the monitoring and liability requirements , and have at least a neutral impact or co-benefit on sustainability objectives in accordance with the requirements set out in this Regulation . Furthermore, activities should be subject to independent third-party auditing in order to ensure the credibility and reliability of the certification process , and the information relating to the certificates and certification process should be publicly available through a Union registry . Mandatory Union carbon pricing rules established through Directive 2003/87/EC of the European Parliament and of the Council (26) are in place which regulate the treatment of emissions from activities covered by that Directive. This Regulation should be without prejudice to Directive 2003/87/EC, except in relation to the certification of removals of emissions from sustainable biomass which are zero-rated in accordance with Annex IV thereto.

(7)

A carbon removal activity should result in a net carbon removal benefit showing that it delivers a positive climate impact. The net carbon removal benefit should be computed following two steps. First, operators should quantify the amount of additional carbon removals that a carbon removal activity has generated in comparison to a baseline. A standardised baseline reflecting the standard performance of comparable activities in similar social, economic, environmental and technological circumstances and geographical locations should be preferred because it ensures objectivity, minimises compliance and other administrative costs, and positively recognises the action of first movers who have already engaged in carbon removal activities. In the context of carbon farming, the use of available digital technologies, including electronic databases and geographic information systems, remote sensing, artificial intelligence and machine learning, and of electronic maps should be promoted to decrease the costs of establishing baselines and of monitoring carbon removal activities. However, where it is not possible to set such a standardised baseline, a project-specific baseline based on the operator’s individual performance may be used. In order to reflect the social, economic, environmental and technological developments and to encourage ambition over time in line with the Paris Agreement, baselines should be periodically updated.

(7)

An activity should result in a net benefit showing that it delivers a positive climate impact. The calculation of the net benefit should be differentiated for permanent carbon removals, carbon farming sequestration, carbon farming, carbon, nitrogen or methane emission reductions and carbon storage in products, in order to take into account their fundamentally different characteristics, and should be computed following two steps. First, operators should quantify , as applicable, the amount of additional carbon removals , in the case of carbon removal activities, the amount of additional carbon sequestration, in the case of carbon farming sequestration activities or carbon storage in product activities, or the amount of additional biogenic emission reductions, in the case of carbon farming emission reductions, that an activity has generated in comparison to a baseline. A standardised baseline should be representative of the performance of common current practices of comparable activities in similar social, economic, environmental and technological circumstances and geographical locations should be preferred because it ensures objectivity, minimises compliance and other administrative costs, and positively recognises the action of first movers who have already engaged in carbon removal activities. In order to ensure the climate integrity of the framework, in the case of permanent carbon removals the standardised baseline should be representative of the state-of-the-art of comparable activities, and in the case of carbon farming activities, the calculation of a standardised baseline should exclude existing activities which have been identified as, in the case of carbon farming sequestration, not representing genuine sequestrations and instead resulting in net greenhouse gas emissions, and, in the case of carbon farming emission reductions, not representing genuine reductions and instead resulting in more rather than fewer emissions. In the context of carbon farming, the use of available digital technologies, including electronic databases and geographic information systems, remote sensing, novel in-field carbon quantification systems , artificial intelligence and machine learning, and of electronic maps should be promoted to decrease the costs of establishing baselines and of monitoring activities. However, where it is not possible to set such a standardised baseline, a project-specific baseline based on the operator’s individual performance may be used. In order to reflect the social, economic, environmental and technological developments and to encourage ambition over time in line with the Paris Agreement, baselines should be regularly reviewed by the Commission and updated at least every five years. However, in order to ensure a stable operational and investment environment for operators, once an activity has started, the baseline should remain constant for the operator for that activity throughout the monitoring period, and should be reviewed and updated only upon re-certification .

(8)

The second step for quantifying the net carbon removal benefit should consist of subtracting any increase in greenhouse gas emissions related to the implementation of the carbon removal activity. Relevant greenhouse gas emissions that should be taken into consideration include direct emissions, such as those resulting from the use of more fertilisers, fuel or energy, or indirect emissions, such as those resulting from land use change, with consequent risks for food security due to displacement of agricultural production. A reduction in greenhouse gas emissions resulting from the implementation of the carbon removal activity should not be taken into account to quantify the net carbon removal benefit, but should be considered as a co-benefit towards the sustainability objective of climate change mitigation; by being reported on the certificates, decreases in greenhouse gas emissions (like the other sustainability co-benefits) can increase the value of the certified carbon removals.

(8)

The second step for quantifying the net benefit should consist of subtracting any increase in greenhouse gas emissions related to the entire life cycle of the implementation of the activity. Relevant greenhouse gas emissions that should be taken into consideration include direct emissions, such as those resulting from the use of more fertilisers, chemicals, fuel or energy, or indirect emissions, such as those resulting from transportation, material inputs, displacement effects due to competing demand for energy or waste heat, or direct and indirect land use change with consequent risks for food security due to displacement of agricultural production , and should cover both the impacts within and outside the Union.

(9)

A carbon removal activity delivers a net carbon removal benefit when the carbon removals above the baseline outweigh any increase in greenhouse gas emissions due to the implementation of the carbon removal activity. For instance, in the case of activities that deliver permanent carbon storage by injecting carbon underground, the amount of permanently stored carbon should outweigh the energy-related greenhouse gas emissions from the industrial process. In the case of carbon farming, the carbon captured by an afforestation activity or the carbon kept in the ground by a peatland re-wetting activity should outweigh the emissions from the machinery used to carry out the carbon removal activity or the indirect land use change emissions that can be caused by carbon leakage.

(9)

An activity delivers a net benefit when, respectively , the carbon removals , the carbon sequestration or the emission reductions above the baseline outweigh any increase in greenhouse gas emissions due to the implementation of the activity. For instance, in the case of activities that deliver permanent carbon storage by injecting carbon underground, the amount of permanently stored carbon should outweigh the energy-related greenhouse gas emissions from the industrial process during capture, transport and storage as well as the displacement effects due to competing demand for energy or waste heat . In the case of carbon farming sequestration , the carbon captured and sequestered by an afforestation activity or the carbon kept in the ground by a peatland re-wetting activity should outweigh the emissions from the machinery used to carry out the activity or the indirect land use change emissions that can be caused by carbon leakage. In the case of carbon farming emission reductions, the carbon emissions reduced by a peatland re-wetting activity should outweigh the emissions from the machinery used to carry out the activity or the indirect land use change emissions that can be caused by carbon leakage.

(10)

Carbon removals should be quantified in a relevant, accurate, complete, consistent and comparable manner. Uncertainties in the quantification should be duly reported and accounted in order to limit the risk of overestimating the quantity of carbon dioxide removed from the atmosphere. Carbon removals generated by carbon farming should be quantified with a high level of accuracy to assure the highest quality and minimise uncertainties. Moreover, in order to incentivise synergies between Union climate and biodiversity objectives, enhanced monitoring of land needs to be required, thereby helping to protect and enhance the resilience of nature-based carbon removals throughout the Union. The satellite and on-site monitoring and reporting of emissions and removals need to closely reflect those approaches, and make the best use of advanced technologies available under Union programmes, such as Copernicus, making full use of already existing tools, and ensure consistency with the national greenhouse gas inventories.

(10)

Activities should be quantified in a relevant, accurate, complete, consistent , comparable and transparent manner. Uncertainties in the quantification should be duly reported and accounted as part of the certification methodologies, in a manner that is conservative, proportionate to the level of uncertainty, and in accordance with recognised statistical approaches and with the latest available scientific evidence, in order to limit the risk of overestimating the quantity of carbon dioxide removed from the atmosphere. Carbon sequestration and emission reductions generated by carbon farming should be quantified with a high level of accuracy to assure the highest quality and minimise uncertainties , based on the use of Tier 3 methodologies in accordance with the 2006 IPCC guidelines for National Greenhouse Gas inventories . Moreover, in order to incentivise synergies between Union climate and biodiversity objectives, enhanced monitoring of land needs to be required, thereby helping to protect and enhance the resilience of nature-based sinks throughout the Union. The satellite and on-site monitoring and reporting of emissions and removals need to closely reflect those approaches, and make the best use of advanced technologies available under Union programmes, such as Copernicus, making full use of already existing tools, and ensure consistency with the national greenhouse gas inventories.

(11)

In order to ensure that the Union certification framework channels incentives toward carbon removals that go beyond the standard practice, carbon removal activities should be additional. Therefore, these activities should go beyond statutory requirements, that is, operators should carry out activities that are not already imposed upon them by the applicable law. Moreover, carbon removal activities should take place due to the incentive effect provided by the certification. Such effect is present when the incentive created by the potential revenues, resulting from the certification, changes the behaviour of operators in such a way that they engage in the additional carbon removal activity to achieve additional carbon removals .

(11)

In order to ensure that the Union certification framework channels incentives toward activities that go beyond the standard practice, activities should be additional. Therefore, these activities should go beyond statutory requirements at the level of the individual operator , that is, operators should carry out activities that are not already imposed upon them by the applicable law. In the case of carbon farming, such statutory requirements include relevant statutory management requirements and good agricultural and environmental conditions standards established under Title III, Chapter I, Section 2 of Regulation (EU) 2021/2115 and relevant minimum requirements for the use of fertiliser and plant protection products, animal welfare, as well as other relevant statutory requirements established by Union and national law, applicable at the level of the operator. Moreover, activities should take place due to the incentive effect provided by the certification making the activity financially attractive . Such effect is present when the incentive created by the potential revenues, resulting from the certification, changes the behaviour of operators in such a way that they engage in the additional activity to achieve additional net benefits .

(12)

A standardised baseline should reflect the statutory and market conditions in which the carbon removal activity takes place. If a carbon removal activity is imposed upon operators by the applicable law, or it does not need any incentives to take place, its performance will be reflected in the baseline. For this reason, a carbon removal activity that generates carbon removals in excess of such a baseline should be presumed to be additional. Hence, the use of a standardised baseline should simplify the demonstration of additionality for operators. Therefore, it should reduce the administrative burden of the certification process, which is particularly important in the case of small-scale land managers.

(12)

A standardised baseline should reflect the statutory and market conditions in which the activity takes place. If an activity is imposed upon operators by the applicable law, its performance will be reflected in the baseline. For this reason, an activity that generates net benefits in excess of such a baseline should be presumed to be additional to statutory requirements . Hence, the use of a standardised baseline should simplify the demonstration of regulatory additionality for operators. Therefore, it should reduce the administrative burden of the certification process, which is particularly important in the case of small-scale land managers.

(13)

Atmospheric and biogenic carbon that is captured and stored through a carbon removal activity risks being released back into the atmosphere (e.g. reversal) due to natural or anthropogenic causes. Therefore, operators should take all relevant preventive measures to mitigate those risks and duly monitor that carbon continues to be stored over the monitoring period laid down for the relevant carbon removal activity. The validity of the certified carbon removals should depend on the expected duration of the storage and the different risks of reversal associated with the given carbon removal activity. Activities that store carbon in geological formations provide enough certainties on the very long-term duration of several centuries for the stored carbon and can be considered as providing permanent storage of carbon. Carbon farming or carbon storage in products are more exposed to the risk of voluntary or involuntary release of carbon into the atmosphere. To account for this risk, the validity of the certified carbon removals generated by carbon farming and carbon storage in products should be subject to an expiry date matching with the end of the relevant monitoring period. Thereafter, the carbon should be assumed to be released into the atmosphere, unless the economic operator proves the maintenance of the carbon storage through uninterrupted monitoring activities.

(13)

Atmospheric and biogenic carbon that is captured and stored through an activity risks being released back into the atmosphere (e.g. reversal) due to natural causes, including extreme weather and force majeure events, or anthropogenic causes. Therefore, operators should take all relevant preventive measures to mitigate those risks and duly monitor that carbon continues to be stored over the monitoring period laid down for the relevant activity. The validity of the certificate should depend on the expected duration of the storage or biogenic emission reduction and the different risks of reversal associated with the given activity. Activities that store carbon in geological formations provide enough certainties on the very long-term duration of several centuries for the stored carbon and can be considered as providing permanent storage of carbon. Therefore, the monitoring period and requirements of the certified storage generated by permanent carbon removals should be consistent with the provisions set out in Articles 13, 17 and 18 of Directive 2009/31/EC. Carbon farming or carbon storage in products are more exposed to the risk of voluntary or involuntary release of carbon into the atmosphere. To account for this risk, the monitoring period of the certified sequestration or emission reduction generated by carbon farming should cover at least the entire period during which the results of the activity are projected to be sustained as set out in the applicable certification methodology, and the monitoring period of the certified sequestration generated by carbon storage in products should cover the entire lifetime of the product until and including the end of life of the product. However, in the case of carbon farming, in order to avoid an undue administrative burden on individual operators, the operator or group of operators should be able to opt to designate a legal person or relevant authority, such as the paying agency within the meaning of Article 9 of Regulation (EU) 2021/2116 of the European Parliament and of the Council  (1a) in the case of carbon farming activities registered in the identification system for agricultural parcels, to be responsible for the monitoring, subject to all requirements under this Regulation being met.

(14)

In addition to measures taken to minimise the risk of carbon release into the atmosphere during the monitoring period, appropriate liability mechanisms should be introduced to address cases of reversal. Such mechanisms could include e.g. discounting of carbon removal units, collective buffers or accounts of carbon removal units, and up-front insurance mechanisms. Since liability mechanisms in respect of geological storage and CO2 leakage, and relevant corrective measures have already been laid down by Directive 2003/87/EC and Directive 2009/31/EC of the European Parliament and of the Council  (27) , those liability mechanisms and corrective measures should apply to avoid double regulation .

(14)

In addition to measures taken to minimise the risk of carbon release into the atmosphere during the monitoring period, appropriate liability mechanisms should be introduced and a liable natural or legal person should be designated to be responsible for addressing cases of reversal. To avoid double regulation f or permanent carbon removal activities, the liability mechanism should be consistent with the liability mechanism set out in Directive 2009/31/EC  (27) , while for carbon farming activities, the liability mechanism should be set out and approved as part of the applicable certification methodology and ensure that equivalent carbon sequestration is generated as compensation for the reversal. Such mechanisms could include e.g. discounting of carbon removal units, collective buffers or accounts of carbon removal units, a percentage of credits to be put in a pool managed by the certification scheme in the case of carbon farming activities, and up-front insurance mechanisms. In order to ensure that liability mechanisms continue to be fit for purpose, certification schemes should continuously monitor and ensure the availability and readiness of the liability mechanisms throughout the monitoring period of an activity.

(14a)

To account for the risk of reversal and ensure the climate integrity of the framework, the certified units should be suspended in the registry until the reversal has been addressed through the liability mechanism. Where a reversal has not been addressed through the liability mechanism within a reasonable timeframe, the validity of the certificate should expire and the corresponding units should be cancelled from the registry and the operator or group of operators should be subject to a corrective penalty reflecting the carbon cost of the amount of carbon released to the atmosphere. For carbon farming activities and carbon storage in products, the validity of the certified units should be subject to an expiry date that corresponds to the end of the relevant monitoring period. Thereafter, or in the event that the monitoring is discontinued before the end of the monitoring period, the net benefit generated by the activity should be assumed to be released to the atmosphere and the corresponding units should be cancelled in the registry, unless the economic operator proves the maintenance of the carbon storage through uninterrupted monitoring activities.

(15)

Carbon removal activities have a strong potential to deliver win-win solutions for sustainability, even if trade-offs cannot be excluded. Therefore, it is appropriate to establish minimum sustainability requirements to ensure that carbon removal activities have a neutral impact or generate co-benefits for the sustainability objectives of climate change mitigation and adaptation, the protection and restoration of biodiversity and ecosystems, the sustainable use and protection of water and marine resources, the transition to a circular economy, and pollution prevention and control. Those sustainability requirements should, as appropriate, and taking into consideration local conditions, build on the technical screening criteria for Do Not Significant Harm concerning forestry activities and underground permanent geological storage of CO2, laid down in Commission Delegated Regulation (EU) 2021/2139 (28), and on the sustainability criteria for forest and agriculture biomass raw material laid down in Article 29 of Directive (EU) 2018/2001 of the European Parliament and of the Council (29). Practices, such as forest monocultures, that produce harmful effects for biodiversity should not be eligible for certification.

(15)

Carbon removal , carbon farming and carbon storage in product activities have a strong potential to deliver win-win solutions for sustainability, even if trade-offs cannot be excluded. Therefore, it is appropriate to establish minimum sustainability requirements to ensure that carbon removal activities have at least a neutral impact or generate co-benefits for the sustainability objectives of climate change mitigation and adaptation, the protection and restoration of biodiversity and ecosystems, the sustainable use and protection of water and marine resources, the transition to a circular economy, and pollution prevention and control , to ensure that carbon farming activities generate co-benefits for at least the sustainability objective of protection and restoration of biodiversity and ecosystems and have at least a neutral impact on the sustainability objectives of climate change mitigation and adaptation, the sustainable use and protection or improvement of water quality and marine resources, the transition to a circular economy, pollution prevention and control and prevention of soil degradation, soil restoration, improvement of soil fertility and of nutrient management and soil biota, and to ensure that carbon storage in products activities generate co-benefits for at least one, and have at least a neutral impact on the rest, of the sustainability objectives of climate change mitigation and adaptation, the protection and restoration of biodiversity and ecosystems, the sustainable use and protection or improvement of water quality and marine resources, the transition to a circular economy, pollution prevention and control and prevention of soil degradation, soil restoration, improvement of soil fertility and of nutrient management and soil biota. Those sustainability requirements should, as appropriate, take into account the impacts both within and outside the Union as well as local conditions, and be consistent with the technical screening criteria for the ‘do no significant harm’ principle concerning forestry activities and underground permanent geological storage of CO2, laid down in Commission Delegated Regulation (EU) 2021/2139 (28), and should promote the sustainability criteria for forest and agriculture biomass raw material in accordance with the sustainability and greenhouse gas saving criteria for biomass laid down in Article 29 of Directive (EU) 2018/2001 of the European Parliament and of the Council (29). Practices, such as forest monocultures, that produce harmful effects for biodiversity should not be eligible for certification.

(15a)

Furthermore, carbon farming activities should not negatively affect the Union’s food security and should not lead to land grabbing or land speculation. Such activities should respect the rights of local communities and indigenous people that they affect, both within and outside the Union, as well as the balance between the environmental, economic and social impact on local communities and small-scale land managers .

(16)

Farming practices that remove CO2 from the atmosphere contribute to the climate neutrality objective and should be rewarded, either via the Common Agricultural Policy (CAP) or other public or private initiatives . Specifically, this Regulation should take into account farming practices as referenced in the Communication on Sustainable Carbon Cycles  (30) .

(16)

Farming practices that remove CO2 from the atmosphere contribute to the climate neutrality objective and should be rewarded, either via the Common Agricultural Policy (CAP) or other public or private initiatives. The Commission should, after consulting the Platform and within 6 months of the entry into force of this Regulation, publish guidance to inform potential carbon farming operators or groups of operators about those carbon farming activities that are to be prioritised in the preparation of the certification methodologies.

(17)

Operators or groups of operators may report co-benefits that contribute to the sustainability objectives beyond the minimum sustainability requirements. To this end, their reporting should comply with the certification methodologies tailored to the different carbon removal activities, developed by the Commission. Certification methodologies should, as much as possible, incentivise the generation of co-benefits for biodiversity going beyond the minimum sustainability requirements. These additional co-benefits will give more economic value to the certified carbon removals and will result in higher revenues for the operators. In the light of these considerations, it is appropriate for the Commission to prioritise the development of tailored certification methodologies on carbon farming activities that provide significant co-benefits for biodiversity .

(17)

Operators or groups of operators may report co-benefits that contribute to the sustainability objectives beyond the minimum sustainability requirements and certificates should clearly indicate the positive co-benefits generated by an activity, where applicable . To this end, their reporting should comply with the certification methodologies tailored to the different activities, developed by the Commission. Certification methodologies should, as much as possible, incentivise the generation of co-benefits for biodiversity going beyond the minimum sustainability requirements and, in the case of carbon farming activities, provide for the possibility of generating a carbon farming premium for such co-benefits. These additional co-benefits will give more economic value to the certified activities and will result in higher revenues for the operators. In the light of these considerations, the Commission should prioritise the development of tailored certification methodologies on those types of activities that are the most mature, have the potential for generating the largest net benefits and the potential to provide the largest co-benefits . In the case of carbon farming activities, such prioritisation should in addition take into account whether the activities contribute to sustainable management of agricultural land and forests.

(18)

It is appropriate to develop detailed certification methodologies for the different carbon removal activities in order to apply, in a standardised, verifiable and comparable way, the quality criteria laid down in this Regulation. Those methodologies should ensure the robust and transparent certification of the net carbon removal benefit generated by the carbon removal activity, while avoiding disproportionate administrative burden for operators or group of operators, in particular for small farmers and forest holders. To this end, the Commission should be empowered to supplement this Regulation by adopting delegated acts establishing detailed certification methodologies for the different carbon removal activities. Those methodologies should be developed in close consultation with the Expert Group on Carbon Removals and all other interested actors. They need to be based on the best available scientific evidence, build upon existing public and private schemes and methodologies for carbon removal certification, and take into account any relevant standard and rules adopted at national and Union level.

(18)

It is appropriate to develop detailed certification methodologies for the different activities in order to apply, in a standardised, verifiable and comparable way, the quality criteria laid down in this Regulation. Those methodologies should ensure the robust and transparent certification of the net benefit generated by the activity, be easy to use and developed in a manner that facilitates the verification of their compliance, and avoid creating a disproportionate administrative and financial burden for operators or group of operators, in particular for small farmers and forest holders and for small and medium enterprises, without compromising the quality of the carbon removals or co-benefits . To this end, the Commission should be empowered to supplement this Regulation by adopting delegated acts establishing detailed certification methodologies for the different carbon removal activities. Those methodologies should be developed in close consultation with the Platform on Carbon Removals , Carbon Farming and Carbon Storage in Product Activities and all other interested actors. They need to be based on a thorough impact assessment based on the best available scientific evidence and a minimum four-week public consultation period, and build upon existing public and private schemes and methodologies for certification where those comply with the requirements and criteria set out in this Regulation , and take into account any relevant standard and rules adopted at national , Union and international level.

(19)

In order to ensure a credible and reliable certification process, carbon removal activities should be subject to independent third-party auditing. In particular, carbon removal activities should be subject to an initial certification audit before their implementation, verifying their compliance with the quality criteria set out in this Regulation, including the correct quantification of the expected net carbon removal benefit. Carbon removal activities should also be subject to periodic re-certification audits to verify the compliance of the generated carbon removals. To this end, the Commission should be empowered to adopt implementing acts to set out the structure, technical details, and the minimum information to be contained in the description of the carbon removal activity, and in the certification and re-certification audit reports.

(19)

In order to ensure a credible and reliable certification process, activities should be subject to independent third-party auditing. In particular, all activities should be subject to an initial certification audit before their implementation, verifying their compliance with the quality criteria set out in this Regulation, including the correct quantification of the expected net benefit. All activities should also be subject to periodic re-certification audits at least every five years for carbon farming activities, and at least every 10 years for other activities, following a risk-based approach, to verify the compliance of the generated carbon removals , carbon farming sequestration, carbon farming emission reductions or carbon storage in products . To this end, the Commission should be empowered to adopt implementing acts to set out the structure, technical details, and the minimum information to be contained in the description of the activity, and in the certification and re-certification audit reports.

(20)

Providing land managers with improved knowledge, tools and methods for a better assessment and optimisation of the carbon removals is key for cost-efficient implementation of mitigation actions and for securing their engagement in carbon farming. This is particularly relevant for Union small farmers or forest holders that often lack the know-how and the expertise required to implement carbon removal activities and to comply with the required quality criteria and related certification methodologies. Therefore, it is appropriate to require that producer organisations facilitate the provision of relevant advisory services through technical advice to their members. The Common Agricultural Policy and national State aid can support financially the provision of advisory services, knowledge exchange, training, information actions or interactive innovation projects with farmers and foresters.

(20)

Providing land managers with improved knowledge, tools and methods for a better assessment and optimisation of carbon farming is key for cost-efficient implementation of mitigation actions and for securing their engagement in carbon farming. This is particularly relevant for Union small farmers or forest holders that often lack the know-how and the expertise required to implement carbon farming activities and to comply with the required quality criteria and related certification methodologies. Therefore, it is appropriate to require that producer organisations facilitate the provision of relevant advisory services through technical advice to their members and, where relevant, support them with guidance and resources . The Common Agricultural Policy and national State aid , as well as other financial instruments, can support financially the provision of advisory services, knowledge exchange, training, information actions or interactive innovation projects with farmers and foresters. In cases of tenancy, the scheme should provide appropriate financial benefits or rewards for the manager of the land doing the work.

(20a)

All removals, sequestration and biogenic emission reductions generated under this Regulation should contribute to achieving the Union’s nationally determined contributions (NDCs) or climate targets and objectives. However, in order to avoid double counting, a certified unit should not be used or claimed by more than one natural or legal person, such as undertakings or public authorities other than a Member State, like city councils or other municipalities, at any point in time, and should not be counted towards more than one Member State’s greenhouse gas inventories at any point in time.

(20b)

The existing advisory services in agriculture and forestry, such as the Agricultural Knowledge and Innovation System (AKIS), should also contribute to broader knowledge and information to support sustainable practices that enhance carbon sequestration while promoting biodiversity and nature restoration, and to ensure easy access to this information including the use of digital solutions where relevant. AKIS should also set up a knowledge-sharing digital platform, providing technical advice to land managers and providing feedback to Member States.

(20c)

The Commission should also support capacity building in Member States through adequate investments in training and educational programmes, including to potential public and private stakeholders and their workforce. Such support should also take into account the diverging realities of Member States and regions, including by identifying the best suited activities with regard to the different specificities.

(21)

It is appropriate that carbon removal certificates underpin different end-uses, such as the compilation of national and corporate greenhouse gas inventories, including with regard to Regulation (EU) 2018/841 of the European Parliament and of the Council (31), the proof of climate-related and other environmental corporate claims (including on biodiversity), or the exchange of verified carbon removal units through voluntary carbon offsetting markets. To this end, the certificate should contain accurate and transparent information on the carbon removal activity, including the total removals and net carbon removal benefit that comply with the quality criteria set out in this Regulation. The Commission should be also empowered to adopt delegated acts to further specify or amend Annex II which lists the minimum information to be contained in the certificates.

(21)

The different end-uses of certified units , such as the compilation of national and corporate greenhouse gas inventories, including with regard to Regulation (EU) 2018/841 of the European Parliament and of the Council (31), the proof of climate-related and other environmental corporate claims (including on biodiversity), or the exchange of verified units through voluntary markets , should be regulated through this Regulation. The use of units certified under this Regulation by an undertaking for voluntary compensation, offset or reduction claims in its corporate greenhouse gas inventory reporting should be the same as that set in Directive (EU).../... of the European Parliament and of the Council [Empowering Consumers for the Green Transition], which prohibits the use of certified units for claiming that, based on greenhouse gas emissions offsetting, a product or a company has a neutral, reduced or positive impact on the environment in terms of greenhouse gas emissions. In addition, for the possible future use of certified units towards the compliance with the Union and national climate framework, the Commission should by...[12 months from the date of entry into force of this Regulation] assess and, where appropriate, present a legislative proposal on the establishment of Union targets for permanent carbon removals and for land-based sequestration, and should, in accordance with Directive 2003/87/EC, by 31 July 2026 assess how permanent carbon storage could be accounted for and how those negative emissions could be covered by emissions trading, and, where appropriate, present a legislative proposal in that regard. To this end, carbon removal units, carbon farming sequestration units, carbon farming emission reduction units and carbon storage in product units should remain distinct from each other and the certificate should contain accurate and transparent information on the activity, including the type of activity, the storage medium and expected duration of the results, the total removals , sequestration or biogenic emission reductions, as appropriate, the net benefit, the detailed liability mechanism and liable legal or natural person, evidence that the activity meets the sustainability objectives and the quantity of units certified that comply with the quality criteria set out in this Regulation. The Commission should be also empowered to adopt delegated acts to further specify or amend Annex II which lists the minimum information to be contained in the certificates.

(22)

To ensure an accurate, robust and transparent verification, certification bodies responsible for performing the certification of carbon removal activities should have the required competences and skills and should be accredited by national accreditation authorities pursuant to Regulation (EC) No 765/2008 of the European Parliament and of the Council (32) . To avoid possible conflicts of interest, the certification bodies should also be completely independent from the operator carrying out the carbon removal activity that is subject to the certification. In addition, Member States should contribute towards ensuring the correct implementation of the certification process by supervising the operation of certification bodies that are accredited by national accreditation authorities, and by informing the certification schemes about relevant non-conformity findings.

(22)

To ensure an accurate, robust and transparent verification, certification bodies responsible for performing the certification of activities should have the required competences and skills and should be accredited by national accreditation authorities pursuant to Regulation (EC) No 765/2008 of the European Parliament and of the Council (32). To avoid possible conflicts of interest, the certification bodies should also be completely legally and financially independent from the operator carrying out the activity that is subject to the certification. In addition, Member States and, where applicable, regional authorities, should contribute towards ensuring the correct implementation of the certification process by supervising the operation of certification bodies that are accredited by national accreditation authorities, and by informing the certification schemes about relevant non-conformity findings.

(23)

Certification schemes should be used by operators to demonstrate compliance with this Regulation. Therefore, certification schemes should operate on the basis of reliable and transparent rules and procedures and should ensure accuracy, reliability, integrity and non-repudiation of origin, and protection against fraud of information and of data submitted by operators. They should also ensure the correct accounting of the verified carbon removal units, notably by avoiding double counting. To this end, the Commission should be empowered to adopt implementing acts, including adequate standards of reliability, transparency, accounting and of independent auditing to be applied by certification schemes, so as to ensure the necessary legal certainty as regards the rules applicable to operators and to certification schemes. To ensure a cost-effective certification process, those technical harmonised rules on certification should also have the objective of reducing unnecessary administrative burden for operators, or group of operators, in particular for Small and Medium Enterprises (SMEs), including small farmers and foresters.

(23)

Certification schemes should be used by operators to demonstrate compliance with this Regulation. Therefore, certification schemes should operate on the basis of reliable and transparent rules and procedures and should ensure accuracy, reliability, integrity and non-repudiation of origin, and protection against fraud of information and of data submitted by operators. They should also ensure the correct accounting of the verified units generated by a certified activity , notably by avoiding double counting. To this end, the Commission should be empowered to adopt implementing acts, including adequate standards of reliability, transparency, accounting and of independent auditing to be applied by certification schemes, so as to ensure the necessary legal certainty as regards the rules applicable to operators and to certification schemes. To ensure a cost-effective certification process, those technical harmonised rules on certification should also have the objective of reducing unnecessary administrative burden for operators, or group of operators, in particular for Small and Medium Enterprises (SMEs), including small farmers and foresters.

(24)

In order to ensure a reliable and harmonised control of certification, the Commission should be able to adopt decisions recognising certification schemes that meet the requirements set out in this Regulation, including with respect to technical competence, reliability, transparency and independent auditing. Such recognition decisions should be limited in time. To this end, the Commission should be empowered to adopt implementing acts on the content and processes of Union recognition of certification schemes.

(24)

In order to ensure a reliable and harmonised control of certification, the Commission should be able to adopt decisions recognising certification schemes that meet the requirements set out in this Regulation, including with respect to technical competence, reliability, transparency and independent auditing. Such recognition decisions should be limited in time and should be made publicly available . To this end, the Commission should be empowered to adopt implementing acts on the content and processes of Union recognition of certification schemes.

(26)

Certification schemes should establish and maintain interoperable public registries in order to ensure transparency and full traceability of carbon removal certificates, and to avoid the risk of fraud and double counting. Fraud may occur if more than one certificate is issued for the same carbon removal activity because the activity has been registered under two different certification schemes or has been registered twice under the same scheme. Fraud may also occur when the same certificate is used several times to make the same claim based on a carbon removal activity or a carbon removal unit. The registries should store the documents resulting from the certification process of carbon removals , including summaries of certification audits and re-certification audit reports, the certificates and updated certificates , and make them publicly available in electronic form . The registries should also record the certified carbon removal units that meet the Union quality criteria . In order to ensure a level playing field within the single market, the Commission should be empowered to adopt implementing rules setting out standards and technical rules on the functioning and the inter-operability of those registries .

(26)

The Commission should establish and maintain an interoperable and public Union registry in order to ensure transparency , trustworthiness and full traceability of certificates, and to avoid the risk of fraud and double counting. Fraud may occur if more than one certificate is issued for the same activity because the activity has been registered under two different certification schemes or has been registered twice under the same scheme. Fraud may also occur when the same certificate is used several times to make the same claim based on an activity or unit. All information in the Union registry should be easy to navigate and search. Certification schemes should provide to the Commission all information required to be stored and made publicly available in electronic form in the Union registry. Such information should include the documents resulting from the certification process, including certification audits and re-certification audit reports, the certificates and updated certificates and the information included therein, the current status of a certified unit, for example whether active, retired/in use, or expired, the log of transactions and, if applicable, the current holder and purpose for which the certificate is held and the price paid to the operator. Prior to the establishment of the Union public registry, certification schemes recognised by the Commission should maintain and store all the information required to be stored and made publicly available later on the Union registry . In order to ensure a level playing field within the single market, the Commission should be empowered to adopt implementing rules on the structure, format and technical details of the Union registry and the rules and procedures for certification schemes to provide the information to the Union registry .

(27)

Certification schemes play an important role in providing evidence of compliance with the quality criteria for carbon removals. It is therefore appropriate for the Commission to require certification schemes to report regularly on their activity. Such reports should be made public, in full or where appropriate in an aggregated format, in order to increase transparency and to improve supervision by the Commission. Furthermore, such reporting would provide the necessary information for the Commission to report on the operation of the certification schemes with a view to identifying best practices and submitting, if appropriate, a proposal to further promote such best practices. In order to ensure comparable and consistent reporting, the Commission should be empowered to adopt implementing acts setting out the technical details on the content and format of the reports drawn up by the certification schemes.

(27)

Certification schemes play an important role in providing evidence of compliance with the quality criteria for carbon removals. It is therefore appropriate for the Commission to require certification schemes to report regularly on their activity. Such reports should be made public, in full or , where necessary to preserve the confidentiality of commercially sensitive information in conformity with the relevant Union and national law, excluding that commercially sensitive information , in order to increase public transparency , trust, traceability and scrutiny , and to improve supervision by the Commission. Furthermore, such reporting would provide the necessary information for the Commission to report on the operation of the certification schemes with a view to identifying best practices and submitting, if appropriate, a proposal to further promote such best practices. In order to ensure comparable and consistent reporting, the Commission should be empowered to adopt implementing acts setting out the technical details on the content and format of the reports drawn up by the certification schemes.

(28)

To enable operators to apply the quality criteria set out in this Regulation in a standardised and cost-effective way, while taking into account the specific characteristics of different carbon removal activities, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission to supplement this Regulation by establishing detailed certification methodologies for different types of carbon removal activities. The Commission should also be able to amend Annex II listing the minimum information to be contained in the certificates. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making34 . In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.

(28)

To enable operators to apply the quality criteria set out in this Regulation in a standardised and cost-effective way, while taking into account the specific characteristics of different activities, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission to supplement this Regulation by establishing detailed certification methodologies for different types of activities. The Commission should also be able to amend Annex II listing the minimum information to be contained in the certificates. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level and through public consultations for all draft delegated acts for a period of at least four weeks , and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making34. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.

(30)

The Commission should review the implementation of this Regulation 3 years following the entry into force of this Regulation, and subsequently not later than six months after the global stocktake agreed under Article 14 of the Paris Agreement. Those reviews should take into account the relevant developments concerning the Union legislation, technological and scientific progress, market developments in the field of carbon removals and food security including food availability and affordability, and should be informed by the results of the global stocktake of the Paris Agreement.

(30)

The Commission should review the implementation of this Regulation 3 years following the entry into force of this Regulation, and subsequently not later than six months after the global stocktake agreed under Article 14 of the Paris Agreement. Those reviews should take into account the relevant developments concerning the Union legislation, technological and scientific progress, market developments in the field of carbon removals, carbon farming and carbon storage in products, and food security including food availability and affordability, and should be informed by the results of the global stocktake of the Paris Agreement.

(31)

The objectives of this Regulation, namely to promote the deployment of high quality carbon removals while minimising the risk of greenwashing, cannot be sufficiently achieved by the Member States alone, and by reason of the scale and effects of the proposed action, those objectives can be better achieved at Union level. Therefore, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary to achieve those objectives,

(31)

The objectives of this Regulation, namely to promote the deployment of high quality carbon removals and carbon farming while minimising the risk of greenwashing, cannot be sufficiently achieved by the Member States alone, and by reason of the scale and effects of the proposed action, those objectives can be better achieved at Union level. Therefore, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary to achieve those objectives,

(a)

quality criteria for carbon removal activities that take place in the Union;

(a)

quality criteria for activities that take place in the Union;

(b)

rules for the verification and certification of carbon removals ;

(b)

rules for the verification and certification of activities ;

(ca)

rules on the issuance and use of certified units.

(a)

‘carbon removal’ means either the storage of atmospheric or biogenic carbon within geological carbon pools, biogenic carbon pools, long-lasting products and materials, and the marine environment, or the reduction of carbon release from a biogenic carbon pool to the atmosphere ;

(a)

‘carbon removal’ means the permanent storage of atmospheric or biogenic carbon for several centuries, which is not combined with Enhanced Hydrocarbon Recovery;

(aa)

‘carbon farming emission reduction’ means an activity consisting of one or more carbon farming practices or processes carried out by an operator that results in the reduction of carbon release from a biogenic carbon pool, the reduction of nitrous oxide release from agriculture soils or manure management, or the reduction of methane release from enteric fermentation or manure management to the atmosphere through a carbon farming activity;

(b)

‘carbon removal activity’ means one or more practices or processes carried out by an operator resulting in permanent carbon storage, enhancing carbon capture in a biogenic carbon pool, reducing the release of carbon from a biogenic carbon pool to the atmosphere, or storing atmospheric or biogenic carbon in long-lasting products or materials ;

(c)

‘biogenic carbon pool’ means above-ground biomass, below-ground biomass, litter, dead wood and soil organic carbon as set out in points (a) to (e) of Part B of Annex I to Regulation 2018/841;

(c)

‘biogenic carbon pool’ means living biomass, litter, dead wood , dead organic matter, mineral soils and organic soils as set out in points (a) to (f) of Part B of Annex I to Regulation 2018/841;

(d)

‘operator’ means any legal or physical person who operates or controls a carbon removal activity, or to whom decisive economic power over the technical functioning of the activity has been delegated;

(d)

‘operator’ means any legal or natural person who operates or controls a an activity , including public entities and public authorities , or to whom decisive economic power over the technical functioning of the activity has been delegated; in the case of a carbon farming activity, an operator is a farmer as defined in Article 3(1) of Regulation (EU) 2021/2115 or a forest owner or manager as defined by national law, or a public entity or public authority;

(e)

‘group of operators’ means a legal entity that represents more than one operator and is responsible for ensuring that those operators comply with this Regulation;

(e)

‘group of operators’ means a legal entity that represents more than one operator and is responsible for ensuring that those operators comply with this Regulation; in the case of a carbon farming activity, ‘group of operators’ means a cooperative or a legal entity that represents more than one farmer, forest owner or manager, or public entities or public authorities, or producer organisations or producer groups;

(f)

‘monitoring period’ means a period, the duration of which is determined in accordance to the type of carbon removal activity, over which the storage of carbon is monitored by the operator;

(f)

‘monitoring period’ means a period, the duration of which is determined for each type of activity in accordance with Article 6 , over which the storage of carbon is monitored by the operator or group of operators and during which the operator remains liable ;

(g)

‘permanent carbon storage’ means a carbon removal activity that, under normal circumstances and using appropriate management practices, stores atmospheric or biogenic carbon for several centuries , including bioenergy with carbon capture and storage and direct air carbon capture and storage ;

(g)

‘permanent carbon storage’ means an activity consisting of one or more practices or processes carried out by an operator that, under normal circumstances and using appropriate management practices, stores atmospheric or biogenic carbon for several centuries through geological storage of CO2 or permanently bound carbon mineralisation ;

(h)

‘carbon farming’ means a carbon removal activity related to land management that results in the increase of carbon storage in living biomass, dead organic matter and soils by enhancing carbon capture and/or reducing the release of carbon to the atmosphere ;

(h)

‘carbon farming’ means an activity related to land management , coastal management or animal husbandry , that results in carbon farming sequestration or carbon farming emission reductions for a period of at least five years ;

(ha)

‘carbon farming sequestration’ means an activity related to land management in the subcategories of the land use, land use change and forestry sector covered by Article 2(1) of Regulation (EU) 2018/841, as amended by Regulation (EU) 2023/839, or related to coastal management, consisting of one or more carbon farming practices or processes carried out by an operator that results in the increase of atmospheric or biogenic carbon stored in biogenic carbon pools by enhancing carbon capture, as defined per activity in the certification methodology;

(i)

‘carbon storage in products’ means a carbon removal activity that stores atmospheric and biogenic carbon in long-lasting products or materials;

(i)

‘carbon storage in products’ means an activity consisting of one or more practices or processes carried out by an operator which ensures long-term storage of atmospheric and biogenic carbon in long-lasting harvested wood products or materials for construction for at least five decades in a manner consistent with other Union environmental objectives, as well as Regulation (EU) 2018/841 and 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 ;

(ia)

‘geological storage of CO2’ means geological storage of CO2 as defined in Article 3(1) of Directive 2009/31/EC;

(n)

‘certificate’ means a conformity statement issued by the certification body certifying that the carbon removal activity complies with this Regulation;

(n)

‘certificate’ means a conformity statement issued by the certification body certifying that the activity complies with this Regulation;

(o)

‘carbon removal unit’ means one tonne of certified net carbon removal benefit generated by a carbon removal activity and registered by a certification scheme.

(o)

‘carbon removal unit’ means one tonne of certified net carbon removal benefit generated by carbon removals and registered by a certification scheme.

(oa)

‘reversal’ means the voluntary or involuntary release of carbon back into the atmosphere; in the case of geological storage of CO2, ‘reversal’ has the same meaning as leakage as defined in Article 3(5) of Directive 2009/31/EC or during CO2 transportation;

(ob)

‘carbon farming sequestration unit’ means one tonne of certified net carbon farming sequestration benefit generated by carbon farming sequestration;

(oc)

‘carbon storage product unit’ means one tonne of certified net carbon product sequestration benefit generated by carbon storage in products and registered by a certification scheme;

(od)

‘carbon farming emission reduction unit’ means one tonne of certified net carbon farming carbon reduction, net carbon farming nitrogen reduction or net carbon farming methane reduction benefit generated by carbon farming emission reduction and registered by a certification scheme, and separated and identified either as a ‘carbon farming emission reduction unit - carbon’, ‘carbon farming emission reduction unit - nitrogen’, or ‘carbon farming emission reduction unit - methane’;

(a)

they are generated from a carbon removal activity that complies with the quality criteria set out in Articles 4 to 7;

(a)

they comply with the quality criteria set out in Articles 4 to 7;

(aa)

they comply with the rules on use of units set out in Article 3a;

(c)

GHG increase is the increase in direct and indirect greenhouse gas emissions, other than those from biogenic carbon pools in the case of carbon farming, which are due to the implementation of the carbon removal activity.

(c)

GHG associated is the increase in direct and indirect greenhouse gas emissions, over the entire life cycle of the activity which are due to the implementation of the carbon removal activity , calculated in accordance with protocols set forth in the 2006 IPCC Guidelines for National Greenhouse Gas Inventories . This includes, among others, emissions due to energy use, transportation, material inputs, displacement effects due to competing demand for energy or waste heat, and direct and indirect land use change, and covers both impacts within and outside the Union. The certification of a carbon removal activity based on the storage of CO2 from sustainable biomass shall not lead to an increase of the capacity of the plant beyond what is necessary for the carbon capture and storage.

(a)

CSbaseline is the carbon sequestration under the baseline,

(b)

CStotal is the total carbon sequestration of the carbon farming activity,

(c)

GHGassociated is the direct and indirect greenhouse gas emissions over the entire life cycle of the activity, which are due to the implementation of the carbon farming activity. This includes, among others, emissions due to energy use, transportation, material inputs, and direct and indirect land use change, and covers both impacts within and outside the Union.

(a)

RCbaseline is the carbon emissions under the baseline;

(b)

RCtotal is the total reduction in carbon emissions achieved through the implementation of the carbon farming activity;

(c)

GHGassociated is the direct and indirect greenhouse gas emissions over the entire life cycle of the activity, which are due to the implementation of the carbon farming activity. This includes, among others, emissions due to energy use, transportation, material inputs, and direct and indirect land use change, and covers both impacts within and outside the Union;

(d)

N2Obaseline is the N2O emissions under the baseline due to the use of fertiliser or manure;

(e)

N2Ototal is the total reduction in N2O emissions due to the use of fertiliser or manure management that is directly attributable to the activity;

(f)

CH4baseline is the CH4 emissions under the baseline due to enteric fermentation or manure management;

(g)

CH4total is the total reduction in CH4 emissions due to enteric fermentation or manure management that is directly attributable to the activity;

(a)

CPSbaseline is the carbon sequestered in a product under the baseline;

(b)

CPStotal is the total carbon sequestered in the product of the activity;

(c)

GHGassociated is the increase in direct and indirect greenhouse gas emissions, over the entire life cycle of the activity which are due to the implementation of the carbon removal activity. This includes, among others, emissions due to energy use, transportation, material inputs, displacement effects due to competing demand for energy or waste heat, and direct and indirect land use change, and covers both impacts within and outside the Union.

(a)

it goes beyond Union and national statutory requirements;

(a)

it goes beyond Union and national statutory requirements at the level of the individual operator;

(b)

it takes place due to the incentive effect of the certification.

(b)

the incentive effect of the certification is needed for the activity to become financially attractive .

(a)

they shall monitor and mitigate any risk of release of the stored carbon occurring during the monitoring period;

(b)

they shall be subject to appropriate liability mechanisms in order to address any release of the stored carbon occurring during the monitoring period.

(a)

for carbon removal activities, the monitoring period and requirements shall be consistent with Articles 13, 17 and 18 of Directive 2009/31/EC;

(b)

for carbon farming activities, the monitoring period and requirements shall cover at least the entire period during which the results of the activity are projected to be sustained as set out in the applicable certification methodology;

(c)

for carbon storage in products activities, the monitoring period shall cover the entire lifetime of the product until and including the end of life of the product.

(a)

for carbon removal activities, the liability mechanism shall be consistent with the liability mechanism set out in Directive 2009/31/EC;

(b)

for carbon farming activities, the liability mechanism shall be set out and approved as part of the applicable certification methodology and ensure that equivalent carbon sequestration is generated as compensation for the reversal;

(c)

for carbon storage in products activities, the liability mechanism shall be set out and approved as part of the applicable certification methodology and ensure that equivalent carbon storage is generated as compensation for the reversal.

(a)

climate change mitigation beyond the net carbon removal benefit referred to in Article 4(1);

(a)

climate change mitigation beyond the net benefit referred to in Article 4(1);

(aa)

the avoidance of the risk of carbon leakage in third countries;

(b)

climate change adaptation;

(b)

climate change adaptation;

(c)

sustainable use and protection of water and marine resources;

(c)

sustainable use and protection of water and marine resources;

(d)

transition to a circular economy;

(d)

transition to a circular economy , including the efficient use of sustainably sourced bio-based materials ;

(e)

pollution prevention and control;

(e)

pollution prevention and control;

(f)

protection and restoration of biodiversity and ecosystems.

(f)

protection and restoration of biodiversity and ecosystems.

(a)

climate change mitigation beyond the net carbon farming benefit referred to in Article 4(1a);

(b)

climate change adaptation;

(c)

sustainable use and protection or improvement of water quality and marine resources;

(d)

transition to a circular economy, including the efficient use of sustainably sourced bio-based materials;

(e)

pollution prevention and control;

(ea)

prevention of soil degradation, soil restoration, improvement of soil fertility and of nutrient management and soil biota;

(f)

protection and restoration of biodiversity and ecosystems.

(a)

climate change mitigation beyond the net carbon farming benefit referred to in Article 4(1a);

(b)

climate change adaptation;

(c)

sustainable use and protection or improvement of water quality and marine resources;

(d)

transition to a circular economy, including the efficient use of sustainably sourced bio-based materials;

(e)

pollution prevention and control;

(ea)

prevention of soil degradation, soil restoration, improvement of soil fertility and of nutrient management and soil biota;

(f)

protection and restoration of biodiversity and ecosystems.

(a)

the objectives of ensuring the robustness of carbon removals and recognising the protection and restoration of ecosystems;

(a)

the objectives of ensuring the robustness of the activities and recognising the protection and restoration of ecosystems;

(aa)

the certification methodologies shall be based on the best available scientific evidence and the precautionary principle enshrined in Article 191 of the Treaty on the Functioning of the European Union;

(ab)

the outcome of the public consultation and the advice of the Platform;

(ac)

existing standards and best practices in the certification methodologies, where they comply with the requirements and criteria set out in this Regulation;

(b)

the objective of minimising administrative burden for operators, particularly for small-scale carbon farming operators;

(b)

the objective of minimising administrative and financial burden and keeping the certification procedure as simple as possible for operators, particularly for small-scale carbon farming operators and for small- and medium-sized enterprises, without compromising the quality of the carbon removals or co-benefits ;

(ba)

the certification methodologies shall be easy to use and established in a manner that facilitates the verification of their compliance;

(a)

representatives of:

(i)

the European Environment Agency;

(ii)

the European Scientific Advisory Board on Climate Change established under Article 10a of Regulation (EC) No 401/2009 of the European Parliament and of the Council  (1a);

(b)

experts representing relevant private stakeholders, including farmers and forest owners or managers, and business sectors, representing relevant industries, involved in the areas covered by this Regulation;

(ba)

representatives of certification schemes;

(c)

experts representing civil society with expertise in the areas covered by this Regulation;

(d)

experts appointed in a personal capacity who have proven knowledge and experience in the areas covered by this Regulation;

(e)

experts representing academia, including universities, research institutes and other scientific organisations.

(a)

advise the Commission on the technical certification methodologies referred to in Article 8, including on the minimum sustainability requirements referred to in Article 7, as well as on the possible need to update those certification methodologies;

(b)

analyse the impact of the technical certification methodologies in terms of the potential costs and benefits of their application;

(c)

assist the Commission in analysing requests from stakeholders to develop or revise technical certification methodologies for a given activity;

(d)

monitor and regularly report to the Commission on trends at Union and Member State level regarding carbon removal and carbon farming;

(e)

advise the Commission on the possible need to develop further measures to improve data availability and quality.

(f)

advise the Commission on the usability of the technical certification methodologies, taking into account the need to avoid an undue administrative burden;

(g)

advise the Commission on the possible need to amend this Regulation;

(h)

advise the Commission on the minimum information included in the certificates referred to in Article 9, as well as on the rules and procedures related to audits and certification schemes, and on the possible need to update those rules and procedures.

(b)

independent from the operators or from a group of operators, and carry out the activities required under this Regulation in the public interest.

(b)

legally and financially independent from the operators or from a group of operators, and carry out the activities required under this Regulation in the public interest.