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COMMISSION IMPLEMENTING REGULATION (EU) …/...

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amending and correcting Implementing Regulation (EU) 2018/2066 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC 1 , and in particular Article 14(1) thereof,

Whereas:

(1)Commission Implementing Regulation (EU) 2018/2066 2 lays down rules for the monitoring and reporting of greenhouse gas emissions of installations covered by Directive 2003/87/EC. For the monitoring of emissions from biomass, Implementing Regulation (EU) 2018/2066 contains rules which are consistent with the rules on the use of biomass laid down in Directive 2009/28/EC of the European Parliament and of the Council 3 . Directive (EU) 2018/2001 of the European Parliament and of the Council 4 repeals Directive 2009/28/EC with effect from 1 July 2021. It is therefore appropriate to align the provisions regarding the monitoring of biomass of Implementing Regulation (EU) 2018/2066 with Directive (EU) 2018/2001, in particular the relevant definitions and the requirements for sustainability and greenhouse gas savings of biomass fuels.

(2)Under Commission Delegated Regulation (EU) 2019/331 5 and Commission Implementing Regulation (EU) 2019/1842 6 , the operator of an installation applying for free allocation in accordance with Article 10a of Directive 2003/87/EC is required to include the relevant monitoring provisions in a monitoring methodology plan, subject to approval of the competent authority. Therefore, no further elements need to be included in the monitoring plans of installations to which free allocation is given. Accordingly, it is no longer necessary to provide for such elements in Implementing Regulation (EU) 2018/2066.

(3)The definitions of biomass as aligned with Directive (EU) 2018/2001 should apply to all aspects where the different treatment of emissions from biomass and fossil fuels have an impact on the operator’s choice of monitoring methodologies, such as in the categorisation of source streams, emission sources and installations.

(4)With a view of ensuring accurate monitoring of source streams involving biogas injected into a gas grid, the existing rules on determination of the activity data from biogas should be improved. In particular, the determination of the biomass fraction should depend on the actual purchase of biogas by the operator, and any potential double counting of the same biogas by different users should be avoided.

(5)Due to typical administrative and practical procedures at aerodromes, it is difficult to ascertain to which aircraft a batch of fuel is physically uplifted. Since aviation fuels are uniform in technical specifications, it is appropriate to allow a monitoring approach for biofuel uplifts based on purchase data, provided that the provisions of Directive (EU) 2018/2001 are complied with.

(6)For consistency reasons, the rounding of data on emissions of greenhouse gases should be aligned with the way verified emissions are rounded in the Union Registry established in accordance with Article 19 of Directive 2003/87/EC.

(7)In order to provide a basis for competent authorities to confirm whether monitoring plans are in line with the provisions required to align Implementing Regulation (EU) 2018/2066 with Directive (EU) 2018/2001, different written procedures for ensuring the monitoring of biomass emissions should be referenced in the monitoring plan. An amendment of Annex I to Implementing Regulation (EU) 2018/2066 is therefore required.

(8)In order to reduce administrative burden for operators using certain mixed process materials, the distinction of inorganic carbon, mostly in form of carbonates, and organic carbon should be avoided where possible. In order to align common laboratory practice with the terminology of different source stream types, it is appropriate to include all forms of carbon in the same approach for process emissions. Therefore, the analysis of total carbon of a material instead of separate treatment of total inorganic carbon and total organic carbon should be allowed where possible. For full alignment, the expression “non-carbonate carbon” should be used instead of “organic carbon” to refer to all forms of carbon except carbonates. For this purpose, the requirements given separately in sections 4 and 5 of Annex II to Implementing Regulation (EU) 2018/2066 should be amended and combined in one single section. As a consequence, minor adjustments of the terminology are needed in Annex IV to that Regulation, in order to align sector-specific requirements with the generic rules given in section 4 of Annex II.

(9)The fifth Assessment Report of the Intergovernmental Panel for Climate Change 7 provides new values for global warming potentials of greenhouse gases. The global warming potentials of greenhouse gases used in the EU Emission Trading System should be adapted to the latest science and be consistent with other Union acts. Section 3 of Annex VI to Implementing Regulation (EU) 2018/2066 should be amended accordingly.

(10)Following the publication of Implementing Regulation (EU) 2018/2066, errors of have been detected and need to be corrected. Implementing Regulation (EU) 2018/2066 needs to be corrected, in order to clarify that, during the transition phase between the operator’s notification of a monitoring plan update and the competent authority’s approval of that update, any gap of monitoring or application of a less accurate methodology should be avoided. It should be clarified that a data collection based on two monitoring plans, the approved and the notified one, is needed in this transition period. In addition, the correct chemical formula ‘FC2F6’ should be restored, instead of ‘FCF2F6’.

(11)Implementing Regulation (EU) 2018/2066 should therefore be amended and corrected accordingly.

(12)Member States are to transpose Directive (EU) 2018/2001 by 30 June 2021. As the monitoring and reporting under Implementing Regulation (EU) 2018/2066 takes place on the calendar year basis, the amended provisions of that Regulation referring to Directive (EU) 2018/2001 should start to apply only as of the beginning of the subsequent reporting period, that is from 1 January 2022. Accordingly, despite the repeal of Directive 2009/28/EC with the effect from 1 July 2021, the existing provisions of Implementing Regulation (EU) 2018/2066 on the monitoring and reporting on CO2 emissions from biomass should continue to apply in accordance with Directive 2009/28/EC until 31 December 2021. The other amendments to Implementing Regulation (EU) 2018/2066 should start to apply on the same day as that Regulation, that is from 1 January 2021.

(13)The measures provided for in this Regulation are in accordance with the opinion of the Climate Change Committee,

HAS ADOPTED THIS REGULATION:

Article 1

Amendments to Implementing Regulation (EU) 2018/2066

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

(1)Article 3 is amended as follows:

(a)point (21) is replaced by the following:

‘(21) ‘biomass’ means the biodegradable fraction of products, waste and residues from biological origin from agriculture, including vegetal and animal substances, from forestry and related industries, including fisheries and aquaculture, as well as the biodegradable fraction of waste, including industrial and municipal waste of biological origin;’;

(b)the following points are inserted:

‘(21a) ‘biomass fuels’ means gaseous and solid fuels produced from biomass;

(21b) ‘biogas’ means gaseous fuels produced from biomass;’;

(c)point 23 is replaced by the following:

‘(23) ‘biofuels’ means liquid fuels for transport produced from biomass;’;

(2)in Article 12, paragraph 3 is deleted;

(3)in Article 19, the following paragraph is added:

‘6. For the purpose of this Article, ‘fossil CO2’ or ‘fossil emissions’ means CO2 stemming from fossil fuels and process materials as well as from biomass which does not comply with Article 38(2) and ‘CO2 stemming from biomass’ means CO2 from biomass which complies with Article 38(2).’;

(4)Article 38 is amended as follows:

(a)paragraph 1 is replaced by the following:

‘1. The operator may determine the activity data of a biomass source stream without using tiers and providing analytical evidence regarding the biomass content, where that source stream consists exclusively of biomass which complies with the first subparagraph of paragraph 2 and the operator can ensure that it is not contaminated with other materials or fuels.’;

(b)in paragraph 2, the first subparagraph is replaced with the following:

‘The emission factor of biomass shall be zero, provided that the biomass complies with paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001. For this purpose, the biomass shall be assessed in accordance with Articles 30 and 31(1) of that Directive.’;

(c)paragraph 4 is replaced by the following:

‘4. Where the biomass fraction of mixed fuels or materials complies with the first subparagraph of paragraph 2 and is equal or higher than 97 %, or where, due to the amount of the emissions associated with the fossil fraction of the fuel or material, it qualifies as a de-minimis source stream, the competent authority may allow the operator to apply no-tier methodologies, including the energy balance method, for determining activity data and relevant calculation factors.’;

(5)Article 39 is amended as follows:

(a)paragraph 3 is replaced by the following:

‘3. By way of derogation from paragraphs 1 and 2 and Article 30, the operator shall not use analyses or estimation methods in accordance with paragraph 2 to determine the biomass fraction of natural gas received from a gas grid to which biogas is added.

The operator may determine a certain quantity of natural gas from the gas grid to be biogas by using one of the methodologies set out in paragraphs 4 and 5, which are mutually exclusive. Member States shall publish all relevant information required for the application of those two paragraphs, in particular an indication of which method is applicable to each gas grid to which installations are connected.’;

(b)the following paragraphs are added:

‘4. Where the Member State allows for the application of this paragraph, the operator may determine the biomass fraction using purchase records of biogas of equivalent energy content, provided that the operator provides evidence to the satisfaction of the competent authority that:

(a)the biogas complies with the first subparagraph of Article 38(2);

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

(c)the operator and the producer of the biogas are connected to the same gas grid;

(d)the market value of that biogas consumption was taken into account appropriately in the relevant support scheme, if support has been granted for the biogas production.

For the purpose of demonstrating compliance with this paragraph, the operator may use the data recorded in a database set up by one or more Member States which enables tracing of transfers of biogas.

5. Where the Member State allows for the application of this paragraph, the operator may determine the quantity of biogas based on an average emission factor and biomass fraction published by the competent authority for a specific gas grid provided that:

(a)the emission factor and the biomass fraction are based on a mass balance which takes into account all biogas fed to that gas grid which complies with the first subparagraph of Article 38(2) as well as natural gas, biogas which does not comply with the first subparagraph of Article 38(2) and other combustible gases fed to that gas grid;

(c)the market value of that biogas consumption was taken into account appropriately in the relevant support scheme, if support has been granted for the biogas production.’.

(6)In Article 47, paragraph 2 is replaced by the following:

‘2. For the purposes of the first subparagraph of paragraph 1, an installation shall be considered an installation with low emissions where at least one of the following conditions is met:

(a)the average annual emissions of that installation reported in the verified emissions reports during the trading period immediately preceding the current trading period, with the exclusion of CO2 stemming from biomass which complies with the first subparagraph of Article 38(2) and before subtraction of transferred CO2, were less than 25 000 tonnes of CO2(e) per year;

(b)the average annual emissions referred to in point (a) are not available or are no longer applicable because of changes to the installation’s boundaries or changes to the operating conditions of the installation, but the annual emissions of that installation for the next five years, with the exclusion of CO2 stemming from biomass which complies with the first subparagraph of Article 38(2) and before subtraction of transferred CO2, will be, based on a conservative estimation method, less than 25 000 tonnes of CO2(e) per year.’;

(7)Article 54 is replaced by the following:

‘Article 54

Specific provisions for biofuels

1. For mixed fuels, the aircraft operator may either assume the absence of biofuel and apply a default fossil fraction of 100 %, or determine a biofuel fraction in accordance with paragraph 2.

2. Where biofuels are physically mixed with fossil fuels and delivered to the aircraft in physically identifiable batches, the aircraft operator may use analyses in accordance with Articles 32 to 35 to determine the biomass fraction, on the basis of a relevant standard and the analytical methods set out in those Articles, provided that the use of that standard and those analytical methods is approved by the competent authority. Where the aircraft operator provides evidence to the competent authority that such analyses would incur unreasonable costs or are technically not feasible, the aircraft operator may base the estimation of the biofuel content on a mass balance of fossil fuels and biofuels purchased.

3. Where purchased biofuel batches cannot be delivered physically to a specific aircraft, the aircraft operator shall not use analyses to determine the biomass fraction of the fuels used.

The aircraft operator may determine the biomass fraction using purchase records of biofuel of equivalent energy content, provided that the aircraft operator provides evidence to the satisfaction of the competent authority that:

(a)there is no double counting of the same biofuel quantity, in particular that the biofuel purchased is not claimed to be used by anyone else;

(b)the market value of that biofuel consumption was taken into account appropriately in the relevant support scheme, if support has been granted for the biofuel production.

The required evidence may be provided by the use of a database set up in accordance with Article 28(2) of Directive (EU) 2018/2001.

4. The emission factor of biofuel shall be zero, provided that the biofuel complies with paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001. For this purpose, the biomass shall be assessed in accordance with Articles 30 and 31(1) of that Directive.’;

(8)in Article 72(1), the first subparagraph is replaced by the following:

‘Total annual emissions of each of the greenhouse gases CO2, N2O and PFCs shall be reported as rounded tonnes of CO2 or CO2(e). The total annual emissions of the installation shall be calculated as the sum of these three rounded values.’.

(9)The following Article 77a is inserted:

‘Article 77a

Transitional provisions

For the purpose of monitoring and reporting on emissions occurring in 2021, Article 39(3) and the fifth subparagraph of Article 54 of this Regulation shall continue to apply in accordance with Directive 2009/28/EC.’

(10)Annexes I and X are amended in accordance with Annex I to this Regulation;

(11)Annexes II, IV and VI are amended in accordance with Annex II to this Regulation.

Article 2

Corrections to Implementing Regulation (EU) 2018/2066

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

(1)in Article 16(1), the second subparagraph is replaced by the following:

‘In case of doubt, the operator or aircraft operator shall use in parallel both the modified and the original monitoring plan to carry out all monitoring and reporting, according to both plans, and shall keep the results of both monitoring results in their documentation.’;

(2)Annex IV is corrected in accordance with Annex III to this Regulation

Article 3

Entry into force and application

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Points (2), (8), (9) and (11) of Article 1 and Article 2 shall apply from 1 January 2021.

Points (1), (3), (4), (5), (6), (7), and (10) of Article 1 shall apply from 1 January 2022.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels,

For the Commission

The President
Ursula von der Leyen

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ANNEX I

Annexes I and X to Implementing Regulation (EU) 2018/2066 are amended as follows:

(1)Annex I is amended as follows:

(a)in section 1, the following points are added:

‘(8)where applicable, a description of the procedure used to assess if biomass source streams comply with the first subparagraph of Article 38(2);

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

(b)in point 2 of section 2, the following points are added:

‘(f)where applicable, a description of the procedure used to assess if biofuels comply with the first subparagraph of Article 38(2);

(g)where applicable, a description of the procedure used to determine biofuel quantities based on purchase records in accordance with Article 54(3).’;

(2)Annex X is amended as follows:

(a)in point 6 of section 1, point (a) is replaced by the following:

‘(a) the total emissions expressed as t CO2(e), including CO2 from biomass source streams which do not comply with the first subparagraph of Article 38(2);’;

(b)in point 8 of section 1, point (d) is replaced by the following:

‘(d)emissions, amounts and energy content of biomass fuels and bioliquids combusted, expressed in t and TJ, and information whether such biomass fuels and bioliquids comply with the first subparagraph of Article 38(2).’;

(c)section 2 is amended as follows:

(1)point 9 is replaced by the following:

‘(9)Total CO2 emissions in tonnes of CO2 disaggregated by the Member State of departure and arrival, including CO2 from biofuels which do not comply with Article 54(4);’;

(2)point 12 is replaced by the following:

‘(12)Memo-items:

(a)amount of biofuels used during the reporting year (in tonnes or m³) listed per fuel type, and whether the biofuels comply with the first subparagraph of Article 38(2);

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

ANNEX II

Annexes II, IV and VI to Implementing Regulation (EU) 2018/2066 are amended as follows:

(1)Annex II is amended as follows:

(a)in the first paragraph of section 2, the second sentence is replaced by the following:

‘Where fuels or combustible materials which give rise to CO2 emissions are used as a process input, section 4 of this Annex shall apply.’;

(b)section 4 is replaced by the following:

‘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.

4.1 Tiers for the emission factor using Method A

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.

4.2 Tiers for the conversion factor using Method A

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.

4.3 Tiers for the emission factor using Method B

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.

4.4 Tiers for the conversion factor using Method B

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.

4.5 Tiers for the net calorific value (NCV)

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.

4.6 Tiers for the biomass fraction

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.’;

(c)section 5 is deleted;

(2)Annex IV is amended as follows:

(a)in subsection C.2 of section 1, the first paragraph is replaced by the following:

‘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.’;

(b)in section 4, subsection B is replaced by the following:

‘B. Specific monitoring rules

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.’;

(c)section 9 is amended as follows:

(1)subsection A is replaced by the following:

‘A. Scope

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.’;

(2)in subsection B, the second paragraph is replaced by the following:

‘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.’;

(3)in subsection D, the second paragraph is replaced by the following:

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

Tier 1: The content of non-carbonate carbon in the relevant raw material shall be estimated using industry best practice guidelines.

Tier 2: The content of non-carbonate carbon in the relevant raw material shall be determined at least annually following the provisions of Article 32 to 35.’;

(d)section 10 is amended as follows:

(1)in subsection B, the first paragraph is replaced by the following:

‘Emissions from combustion shall be monitored in accordance with section 1 of this Annex. Process emissions from 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.’;

(2)the following subsection is added:

‘C. Emissions from non-carbonate carbon in raw materials

The operator shall determine the emissions from non-carbonate carbon at least from limestone, shale or alternative raw materials 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:

Tier 1: The content of non-carbonate carbon in the relevant raw material shall be estimated using industry best practice guidelines.

Tier 2: The content of non-carbonate carbon in the relevant raw material shall be determined at least annually following the provisions of Article 32 to 35.

The following tier definitions for the conversion factor shall apply:

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

Tier 2: The conversion factor shall be calculated applying industry best practice.’;

(e)in subsection B of section 11, the first paragraph is replaced by the following:

‘Emissions from combustion, including flue gas scrubbing, shall be monitored in accordance with section 1 of this Annex. Process emissions from raw materials shall be monitored in accordance with section 4 of Annex II. Carbonates to be taken into account include at least CaCO3, MgCO3, Na2CO3, NaHCO3, BaCO3, Li2CO3, K2CO3, and SrCO3. Only Method A shall be used. Emissions from other process materials including coke, graphite and coal dust shall be monitored in accordance with section 4 of Annex II.’;

(f)section 12 is amended as follows:

(1)subsection A is replaced by the following:

‘A. Scope

The operator shall include at least the following potential sources of CO2 emissions: kiln fuels, calcination of limestone/dolomite and other carbonates in the raw material, limestone and other carbonates for reducing air pollutants and other flue gas cleaning, fossil/biomass additives used to induce porosity including polystyrol, residues from paper production or sawdust, non-carbonate carbon content in the clay and other raw materials.’;

(2)in subsection B, the first paragraph is replaced by the following:

‘Emissions from combustion including flue gas scrubbing shall be monitored in accordance with section 1 of this Annex. Process emissions from raw meal components and additives shall be monitored in accordance with section 4 of Annex II. For ceramics based on purified or synthetic clays the operator may use either Method A or Method B. For ceramic products based on unprocessed clays and whenever clays or additives with significant non-carbonate carbon content are used, the operator shall use Method A. Carbonates of calcium shall be always taken into account. Other carbonates and non-carbonate carbon in the raw material shall be taken into account, where they are relevant for emission calculation.’;

(3)in Annex VI, Table 6 is replaced by the following:

‘Table 6

Global warming potentials

Gas	Global warming potential
N2O	265 t CO2(e) / t N2O
CF4	6 630 t CO2(e) / t CF4
C2F6	11 100 t CO2(e) / t C2F6’

ANNEX III

In section 8 of Annex IV to Implementing Regulation (EU) 2018/2066, subsection B of is corrected as follows: ‘FCF2F6’ is replaced by ‘FC2F6’

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