Commission Delegated Regulation (EU) 2021/2139 of 4 June 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives (Text with EEA relevance)

Ramsar Convention (2002) Resolution VIII.14 New Guidelines for management planning for Ramsar sites and other wetlands (version of 4.6.2021: https://www.ramsar.org/sites/default/files/documents/pdf/res/key_res_viii_14_e.pdf).

2019 Refinement to the 2006 IPCC Guidelines for National Greenhouse Gas Inventories (version of 4.6.2021: https://www.ipcc-nggip.iges.or.jp/public/2019rf/).

[^E0072]: (⁴)

Which implements in the Union the Stockholm Convention on persistent organic pollutants (OJ L 209, 31.7.2006, p. 3).

[^E0073]: (⁵)

The WHO Recommended Classification of Pesticides by Hazard (version 2019), (version of 4.6.2021: https://apps.who.int/iris/bitstream/handle/10665/332193/9789240005662-eng.pdf?ua=1).

3.1.   Manufacture of renewable energy technologies

Description of the activity

Manufacture of renewable energy technologies, where renewable energy is defined in Article 2(1) of Directive (EU) 2018/2001.

The economic activities in this category could be associated with several NACE codes, in particular C25, C27, C28 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

An activity in this category is an enabling activity in accordance with Article 10(1), point (i), of Regulation (EU) 2020/852 where it complies with the technical screening criteria set out in this Section.

Technical screening criteria

Substantial contribution to climate change mitigation	Substantial contribution to climate change mitigation
The economic activity manufactures renewable energy technologies.	The economic activity manufactures renewable energy technologies.
Do no significant harm (‘DNSH’)	Do no significant harm (‘DNSH’)
(2) Climate change adaptation	The activity complies with the criteria set out in Appendix A to this Annex.
(3) Sustainable use and protection of water and marine resources	The activity complies with the criteria set out in Appendix B to this Annex.
(4) Transition to a circular economy	The activity assesses the availability of and, where feasible, adopts techniques that support: (a) reuse and use of secondary raw materials and re-used components in products manufactured; (b) design for high durability, recyclability, easy disassembly and adaptability of products manufactured; (c) waste management that prioritises recycling over disposal, in the manufacturing process; (d) information on and traceability of substances of concern throughout the lifecycle of the manufactured products.
(5) Pollution prevention and control	The activity complies with the criteria set out in Appendix C to this Annex.
(6) Protection and restoration of biodiversity and ecosystems	The activity complies with the criteria set out in Appendix D to this Annex.

3.2.   Manufacture of equipment for the production and use of hydrogen

Description of the activity

Manufacture of equipment for the production and use of hydrogen.

The economic activities in this category could be associated with several NACE codes, in particular C25, C27, C28, in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

An economic activity in this category is an enabling activity in accordance with Article 10(1), point (i), of Regulation (EU) 2020/852 where it complies with the technical screening criteria set out in this Section.

Technical screening criteria

Substantial contribution to climate change mitigation	Substantial contribution to climate change mitigation
The economic activity manufactures equipment for the production of hydrogen compliant with the Technical Screening Criteria set out in Section 3.10 of this Annex and equipment for the use of hydrogen.	The economic activity manufactures equipment for the production of hydrogen compliant with the Technical Screening Criteria set out in Section 3.10 of this Annex and equipment for the use of hydrogen.
Do no significant harm (‘DNSH’)	Do no significant harm (‘DNSH’)
(2) Climate change adaptation	The activity complies with the criteria set out in Appendix A to this Annex.
(3) Sustainable use and protection of water and marine resources	The activity complies with the criteria set out in Appendix B to this Annex.
(4) Transition to a circular economy	The activity assesses the availability of and, where feasible, adopts techniques that support: (a) reuse and use of secondary raw materials and re-used components in products manufactured; (b) design for high durability, recyclability, easy disassembly and adaptability of products manufactured; (c) waste management that prioritises recycling over disposal, in the manufacturing process; (d) information on and traceability of substances of concern throughout the life cycle of the manufactured products.
(5) Pollution prevention and control	The activity complies with the criteria set out in Appendix C to this Annex.
(6) Protection and restoration of biodiversity and ecosystems	The activity complies with the criteria set out in Appendix D to this Annex.

3.3.   Manufacture of low carbon technologies for transport

Description of the activity

Manufacture, repair, maintenance, retrofitting, repurposing and upgrade of low carbon transport vehicles, rolling stock and vessels.

The economic activities in this category could be associated with several NACE codes, in particular C29.1, C30.1, C30.2, C30.9, C33.15, C33.17 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

An economic activity in this category is an enabling activity in accordance with Article 10(1), point (i), of Regulation (EU) 2020/852 where it complies with the technical screening criteria set out in this Section.

Technical screening criteria

Substantial contribution to climate change mitigation	Substantial contribution to climate change mitigation
The economic activity manufactures, repairs, maintains, retrofits [^E0074], repurposes or upgrades: (a) trains, passenger coaches and wagons that have zero direct (tailpipe) CO2 emissions; (b) trains, passenger coaches and wagons that have zero direct tailpipe CO2 emission when operated on a track with necessary infrastructure, and use a conventional engine where such infrastructure is not available (bimode); (c) urban, suburban and road passenger transport devices, where the direct (tailpipe) CO2 emissions of the vehicles are zero; (d) until 31 December 2025, vehicles designated as categories M2 and M3 [^E0075] that have a type of bodywork classified as ‘CA’ (single-deck vehicle), ‘CB’ (double-deck vehicle), ‘CC’ (single-deck articulated vehicle) or ‘CD’ (double-deck articulated vehicle) [^E0076], and comply with the latest EURO VI standard, i.e. both with the requirements of Regulation (EC) No 595/2009 of the European Parliament and of the Council [^E0077] and, from the time of the entry into force of amendments to that Regulation, in those amending acts, even before they become applicable, and with the latest step of the Euro VI standard set out in Table 1 of Appendix 9 to Annex I to Commission Regulation (EU) No 582/2011 [^E0078] where the provisions governing that step have entered into force but have not yet become applicable for this type of vehicle [^E0079]. Where such standard is not available, the direct CO2 emissions of the vehicles are zero; (e) personal mobility devices with a propulsion that comes from the physical activity of the user, from a zero-emissions motor, or a mix of zero-emissions motor and physical activity; (f) vehicles of category M1 and N1 classified as light-duty vehicles [^E0080] with: (i) until 31 December 2025: specific emissions of CO2, as defined in Article 3(1), point (h), of Regulation (EU) 2019/631 of the European Parliament and of the Council [^E0081], lower than 50 g CO2/km (low- and zero-emission light-duty vehicles); (ii) from 1 January 2026: specific emissions of CO2, as defined in Article 3(1), point (h), of Regulation (EU) 2019/631, are zero; (g) vehicles of category L [^E0082] with tailpipe CO2 emissions equal to 0 g CO2e/km calculated in accordance with the emission test laid down in Regulation (EU) 168/2013 of the European Parliament and of the Council [^E0083]; (h) vehicles of categories N2 and N3, and N1 classified as heavy-duty vehicles, not dedicated to transporting fossil fuels with a technically permissible maximum laden mass not exceeding 7,5 tonnes that are ‘zero-emission heavy-duty vehicles’ as defined in Article 3, point (11), of Regulation (EU) 2019/1242 of the European Parliament and of the Council [^E0084]; (i) vehicles of categories N2 and N3 not dedicated to transporting fossil fuels with a technically permissible maximum laden mass exceeding 7,5 tonnes that are zero-emission heavy-duty vehicles’, as defined in Article 3, point (11), of Regulation (EU) 2019/1242 or ‘low-emission heavy-duty vehicles’ as defined in Article 3, point (12) of that Regulation; (j) inland passenger water transport vessels that: (i) have zero direct (tailpipe) CO2 emissions; (ii) until 31 December 2025, are hybrid and dual fuel vessels using at least 50 % of their energy from zero direct (tailpipe) CO2 emission fuels or plug-in power for their normal operation; (k) inland freight water transport vessels, not dedicated to transporting fossil fuels, that: (i) have zero direct (tailpipe) CO2 emission; (ii) until 31 December 2025, have direct (tailpipe) emissions of CO2 per tonne kilometre (g CO2/tkm), calculated (or estimated in case of new vessels) using the Energy Efficiency Operational Indicator [^E0085], 50 % lower than the average reference value for emissions of CO2 defined for heavy duty vehicles (vehicle subgroup 5-LH) in accordance with Article 11 of Regulation (EU) 2019/1242; (l) sea and coastal freight water transport vessels, vessels for port operations and auxiliary activities, that are not dedicated to transporting fossil fuels, that: (i) have zero direct (tailpipe) CO2 emissions; (ii)  until 31 December 2025, are hybrid and dual fuel vessels that derive at least 25 % of their energy from zero direct (tailpipe) CO2 emission fuels or plug-in power for their normal operation at sea and in ports; (iii)  until 31 December 2025, and only where it can be proved that the vessels are used exclusively for operating coastal and short sea services designed to enable modal shift of freight currently transported by land to sea, the vessels that have direct (tailpipe) CO2 emissions, calculated using the International Maritime Organization (IMO) Energy Efficiency Design Index (EEDI) [^E0086], 50 % lower than the average reference CO2 emissions value defined for heavy duty vehicles (vehicle subgroup 5-LH) in accordance with Article 11 of Regulation (EU) 2019/1242; (iv)  until 31 December 2025, the vessels have an attained Energy Efficiency Design Index (EEDI) value 10 % below the EEDI requirements applicable on 1 April 2022 [^E0087] if the vessels are able to run on zero direct (tailpipe) CO2 emission fuels or on fuels from renewable sources [^E0088];   (v)  from 1 January 2026, vessels that are able to run on zero direct (tailpipe) CO2 emission fuels or on fuels from renewable sources [^E0088] have an attained Energy Efficiency Design Index (EEDI) value equivalent to reducing the EEDI reference line by at least 20 percentage points below the EEDI requirements applicable on 1 April 2022 [^E0091], and: (a)  are able to plug-in at berth; (b)  for gas-fuelled ships, demonstrate the use of state-of-the-art measures and technologies to mitigate methane slippage emissions; (m) sea and coastal passenger water transport vessels, not dedicated to transporting fossil fuels, that: (i) have zero direct (tailpipe) CO2 emissions; (ii)  until 31 December 2025, hybrid and dual fuel vessels derive at least 25 % of their energy from zero direct (tailpipe) CO2 emission fuels or plug-in power for their normal operation at sea and in ports; (iii)  until 31 December 2025, the vessels have an attained Energy Efficiency Design Index (EEDI) value 10 % below the EEDI requirements applicable on 1 April 2022 if the vessels are able to run on zero direct (tailpipe) CO2 emission fuels or on fuels from renewable sources [^E0089];   (iv)  from 1 January 2026, vessels that are able to run on zero direct (tailpipe) CO2 emission fuels or on fuels from renewable sources [^E0089] have an attained Energy Efficiency Design Index (EEDI) value equivalent to reducing the EEDI reference line by at least 20 percentage points below the EEDI requirements applicable on 1 April 2022 [^E0092], and: (a)  are able to plug-in at berth; (b)  for gas-fuelled ships, demonstrate the use of state-of-the-art measures and technologies to mitigate methane slippage emissions.	The economic activity manufactures, repairs, maintains, retrofits [^E0074], repurposes or upgrades: (a) trains, passenger coaches and wagons that have zero direct (tailpipe) CO2 emissions; (b) trains, passenger coaches and wagons that have zero direct tailpipe CO2 emission when operated on a track with necessary infrastructure, and use a conventional engine where such infrastructure is not available (bimode); (c) urban, suburban and road passenger transport devices, where the direct (tailpipe) CO2 emissions of the vehicles are zero; (d) until 31 December 2025, vehicles designated as categories M2 and M3 [^E0075] that have a type of bodywork classified as ‘CA’ (single-deck vehicle), ‘CB’ (double-deck vehicle), ‘CC’ (single-deck articulated vehicle) or ‘CD’ (double-deck articulated vehicle) [^E0076], and comply with the latest EURO VI standard, i.e. both with the requirements of Regulation (EC) No 595/2009 of the European Parliament and of the Council [^E0077] and, from the time of the entry into force of amendments to that Regulation, in those amending acts, even before they become applicable, and with the latest step of the Euro VI standard set out in Table 1 of Appendix 9 to Annex I to Commission Regulation (EU) No 582/2011 [^E0078] where the provisions governing that step have entered into force but have not yet become applicable for this type of vehicle [^E0079]. Where such standard is not available, the direct CO2 emissions of the vehicles are zero; (e) personal mobility devices with a propulsion that comes from the physical activity of the user, from a zero-emissions motor, or a mix of zero-emissions motor and physical activity; (f) vehicles of category M1 and N1 classified as light-duty vehicles [^E0080] with: (i) until 31 December 2025: specific emissions of CO2, as defined in Article 3(1), point (h), of Regulation (EU) 2019/631 of the European Parliament and of the Council [^E0081], lower than 50 g CO2/km (low- and zero-emission light-duty vehicles); (ii) from 1 January 2026: specific emissions of CO2, as defined in Article 3(1), point (h), of Regulation (EU) 2019/631, are zero; (g) vehicles of category L [^E0082] with tailpipe CO2 emissions equal to 0 g CO2e/km calculated in accordance with the emission test laid down in Regulation (EU) 168/2013 of the European Parliament and of the Council [^E0083]; (h) vehicles of categories N2 and N3, and N1 classified as heavy-duty vehicles, not dedicated to transporting fossil fuels with a technically permissible maximum laden mass not exceeding 7,5 tonnes that are ‘zero-emission heavy-duty vehicles’ as defined in Article 3, point (11), of Regulation (EU) 2019/1242 of the European Parliament and of the Council [^E0084]; (i) vehicles of categories N2 and N3 not dedicated to transporting fossil fuels with a technically permissible maximum laden mass exceeding 7,5 tonnes that are zero-emission heavy-duty vehicles’, as defined in Article 3, point (11), of Regulation (EU) 2019/1242 or ‘low-emission heavy-duty vehicles’ as defined in Article 3, point (12) of that Regulation; (j) inland passenger water transport vessels that: (i) have zero direct (tailpipe) CO2 emissions; (ii) until 31 December 2025, are hybrid and dual fuel vessels using at least 50 % of their energy from zero direct (tailpipe) CO2 emission fuels or plug-in power for their normal operation; (k) inland freight water transport vessels, not dedicated to transporting fossil fuels, that: (i) have zero direct (tailpipe) CO2 emission; (ii) until 31 December 2025, have direct (tailpipe) emissions of CO2 per tonne kilometre (g CO2/tkm), calculated (or estimated in case of new vessels) using the Energy Efficiency Operational Indicator [^E0085], 50 % lower than the average reference value for emissions of CO2 defined for heavy duty vehicles (vehicle subgroup 5-LH) in accordance with Article 11 of Regulation (EU) 2019/1242; (l) sea and coastal freight water transport vessels, vessels for port operations and auxiliary activities, that are not dedicated to transporting fossil fuels, that: (i) have zero direct (tailpipe) CO2 emissions; (ii)  until 31 December 2025, are hybrid and dual fuel vessels that derive at least 25 % of their energy from zero direct (tailpipe) CO2 emission fuels or plug-in power for their normal operation at sea and in ports; (iii)  until 31 December 2025, and only where it can be proved that the vessels are used exclusively for operating coastal and short sea services designed to enable modal shift of freight currently transported by land to sea, the vessels that have direct (tailpipe) CO2 emissions, calculated using the International Maritime Organization (IMO) Energy Efficiency Design Index (EEDI) [^E0086], 50 % lower than the average reference CO2 emissions value defined for heavy duty vehicles (vehicle subgroup 5-LH) in accordance with Article 11 of Regulation (EU) 2019/1242; (iv)  until 31 December 2025, the vessels have an attained Energy Efficiency Design Index (EEDI) value 10 % below the EEDI requirements applicable on 1 April 2022 [^E0087] if the vessels are able to run on zero direct (tailpipe) CO2 emission fuels or on fuels from renewable sources [^E0088];   (v)  from 1 January 2026, vessels that are able to run on zero direct (tailpipe) CO2 emission fuels or on fuels from renewable sources [^E0088] have an attained Energy Efficiency Design Index (EEDI) value equivalent to reducing the EEDI reference line by at least 20 percentage points below the EEDI requirements applicable on 1 April 2022 [^E0091], and: (a)  are able to plug-in at berth; (b)  for gas-fuelled ships, demonstrate the use of state-of-the-art measures and technologies to mitigate methane slippage emissions; (m) sea and coastal passenger water transport vessels, not dedicated to transporting fossil fuels, that: (i) have zero direct (tailpipe) CO2 emissions; (ii)  until 31 December 2025, hybrid and dual fuel vessels derive at least 25 % of their energy from zero direct (tailpipe) CO2 emission fuels or plug-in power for their normal operation at sea and in ports; (iii)  until 31 December 2025, the vessels have an attained Energy Efficiency Design Index (EEDI) value 10 % below the EEDI requirements applicable on 1 April 2022 if the vessels are able to run on zero direct (tailpipe) CO2 emission fuels or on fuels from renewable sources [^E0089];   (iv)  from 1 January 2026, vessels that are able to run on zero direct (tailpipe) CO2 emission fuels or on fuels from renewable sources [^E0089] have an attained Energy Efficiency Design Index (EEDI) value equivalent to reducing the EEDI reference line by at least 20 percentage points below the EEDI requirements applicable on 1 April 2022 [^E0092], and: (a)  are able to plug-in at berth; (b)  for gas-fuelled ships, demonstrate the use of state-of-the-art measures and technologies to mitigate methane slippage emissions.
Do no significant harm (‘DNSH’)	Do no significant harm (‘DNSH’)
(2) Climate change adaptation	The activity complies with the criteria set out in Appendix A to this Annex.
(3) Sustainable use and protection of water and marine resources	The activity complies with the criteria set out in Appendix B to this Annex.
(4) Transition to a circular economy	The activity assesses the availability of and, where feasible, adopts techniques that support: (a) reuse and use of secondary raw materials and re-used components in products manufactured; (b) design for high durability, recyclability, easy disassembly and adaptability of products manufactured; (c) waste management that prioritises recycling over disposal, in the manufacturing process; (d) information on and traceability of substances of concern throughout the life cycle of the manufactured products.
(5) Pollution prevention and control	The activity complies with the criteria set out in Appendix C to this Annex. Where applicable, vehicles do not contain lead, mercury, hexavalent chromium and cadmium.
(6) Protection and restoration of biodiversity and ecosystems	The activity complies with the criteria set out in Appendix D to this Annex.

For points (j) to (m), the criteria related to retrofitting are covered in Sections 6.9 and 6.12 of this Annex.

As referred to in Article 4(1), point (a), of Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018 on the approval and market surveillance of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles, amending Regulations (EC) No 715/2007 and (EC) No 595/2009 and repealing Directive 2007/46/EC (OJ L 151, 14.06.2018, p. 1).

As set out in point 3 of part C of Annex I to Regulation (EU) 2018/858.

Regulation (EC) No 595/2009 of the European Parliament and of the Council of 18 June 2009 on type-approval of motor vehicles and engines with respect to emissions from heavy duty vehicles (Euro VI) and on access to vehicle repair and maintenance information and amending Regulation (EC) No 715/2007 and Directive 2007/46/EC and repealing Directives 80/1269/EEC, 2005/55/EC and 2005/78/EC (OJ L 188, 18.7.2009, p. 1).

Commission Regulation (EU) No 582/2011 of 25 May 2011 implementing and amending Regulation (EC) No 595/2009 of the European Parliament and of the Council with respect to emissions from heavy duty vehicles (Euro VI) and amending Annexes I and III to Directive 2007/46/EC of the European Parliament and of the Council (OJ L 167, 25.6.2011, p. 1).

Until 31/12/2022, the EURO VI, step E as set out in Regulation (EC) No 595/2009.

As defined in Article 4(1), points (a) and (b) of Regulation (EU) 2018/858).

Regulation (EU) 2019/631 of the European Parliament and of the Council of 17 April 2019 setting CO2 emission performance standards for new passenger cars and for new light commercial vehicles, and repealing Regulations (EC) No 443/2009 and (EU) No 510/2011 (OJ L 111, 25.4.2019, p. 13).

As defined in Article 4 of Regulation (EU) No 168/2013 of the European Parliament and of the Council of 15 January 2013 on the approval and market surveillance of two- or three-wheel vehicles and quadricycles (OJ L 60, 2.3.2013, p. 52).

[^E0083]: (¹⁰)

Regulation (EU) No 168/2013 of the European Parliament and of the Council of 15 January 2013 on the approval and market surveillance of two- or three-wheel vehicles and quadricycles (OJ L 60, 2.3.2013, p. 52).

[^E0084]: (¹¹)

Regulation (EU) 2019/1242 of the European Parliament and of the Council of 20 June 2019 setting CO2 emission performance standards for new heavy-duty vehicles and amending Regulations (EC) No 595/2009 and (EU) 2018/956 of the European Parliament and of the Council and Council Directive 96/53/EC (OJ L 198, 25.7.2019, p. 202).

The Energy Efficiency Operational Indicator is defined as the ratio of mass of CO2 emitted per unit of transport work. It is a representative value of the energy efficiency of the ship operation over a consistent period which represents the overall trading pattern of the vessel. Guidance on how to calculate this indicator is provided in the document MEPC.1/Circ. 684 from IMO.

Energy Efficiency Design Index (version of 4.6.2021: http://www.imo.org/fr/MediaCentre/HotTopics/GHG/Pages/EEDI.aspx).

EEDI requirements applicable on 1 April 2022 as agreed by the Marine Environment Protection Committee of the International Maritime Organization on its seventy fourth session.

Fuels that meet the technical screening criteria specified in Sections 3.10 and 4.13 of this Annex.

[^E0089]: (¹⁶)

Fuels that meet the technical screening criteria specified in Sections 3.10 and 4.13 of this Annex.

Directive 2000/53/EC of the European Parliament and of the Council of 18 September 2000 on end-of life vehicles (OJ L 269, 21.10.2000, p. 34).

EEDI requirements specified as a percentage reduction factor, to be applied to the EEDI reference value, as agreed by the Marine Environment Protection Committee of the International Maritime Organization on its seventy-fifth session. The defined percentage points in the technical screening criteria for EEDI shall be added to EEDI percentage reduction factor.

EEDI requirements defined as a percentage reduction factor, to be applied to the EEDI reference value, as agreed by the Marine Environment Protection Committee of the International Maritime Organization on its seventy-fifth session. The defined percentage points in the technical screening criteria for EEDI shall be added to EEDI percentage reduction factor.

3.4.   Manufacture of batteries

Description of the activity

Manufacture of rechargeable batteries, battery packs and accumulators for transport, stationary and off-grid energy storage and other industrial applications. Manufacture of respective components (battery active materials, battery cells, casings and electronic components).

Recycling of end-of-life batteries.

The economic activities in this category could be associated with NACE code C27.2 and E38.32 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

An economic activity in this category is an enabling activity in accordance with Article 10(1), point (i), of Regulation (EU) 2020/852 where it complies with the technical screening criteria set out in this Section.

Technical screening criteria

Substantial contribution to climate change mitigation	Substantial contribution to climate change mitigation
The economic activity manufactures rechargeable batteries, battery packs and accumulators (and their respective components), including from secondary raw materials, that result in substantial GHG emission reductions in transport, stationary and off-grid energy storage and other industrial applications. The economic activity recycles end-of-life batteries.	The economic activity manufactures rechargeable batteries, battery packs and accumulators (and their respective components), including from secondary raw materials, that result in substantial GHG emission reductions in transport, stationary and off-grid energy storage and other industrial applications. The economic activity recycles end-of-life batteries.
Do no significant harm (‘DNSH’)	Do no significant harm (‘DNSH’)
(2) Climate change adaptation	The activity complies with the criteria set out in Appendix A to this Annex.
(3) Sustainable use and protection of water and marine resources	The activity complies with the criteria set out in Appendix B to this Annex.
(4) Transition to a circular economy	For manufacturing of new batteries, components and materials, the activity assesses the availability of and, where feasible, adopts techniques that support: (a) reuse and use of secondary raw materials and reused components in products manufactured; (b) design for high durability, recyclability, easy disassembly and adaptability of products manufactured; (c) information on and traceability of substances of concern throughout the life cycle of the manufactured products. Recycling processes meet the conditions set out in Article 12 of Directive 2006/66/EC of the European Parliament and of the Council [^E0093] and in Annex III, Part B, to that Directive, including the use of the latest relevant Best Available Techniques, the achievement of the efficiencies specified for lead-acid batteries, nickel-cadmium batteries and for other chemistries. These processes ensure the recycling of the metal content to the highest degree that is technically feasible while avoiding excessive costs. Where applicable, facilities carrying out recycling processes meet the requirements laid down in Directive 2010/75/EU of the European Parliament and of the Council [^E0094].
(5) Pollution prevention and control	The activity complies with the criteria set out in Appendix C to this Annex. Batteries comply with the applicable sustainability rules on the placing on the market of batteries in the Union, including restrictions on the use of hazardous substances in batteries, including Regulation (EC) No 1907/2006 of the European Parliament and of the Council [^E0095] and Directive 2006/66/EC.
(6) Protection and restoration of biodiversity and ecosystems	The activity complies with the criteria set out in Appendix D to this Annex.

Directive 2006/66/EC of the European Parliament and of the Council of 6 September 2006 on batteries and accumulators and waste batteries and accumulators and repealing Directive 91/157/EEC (OJ L 266, 26.9.2006, p. 1).

Directive 2010/75/EU of the European Parliament and of the Council of 24 November 2010 on industrial emissions (integrated pollution prevention and control) (OJ L 334, 17.12.2010, p. 17)

[^E0095]: (³)

Regulation (EC) No 1907/2006 of the European Parliament and of the Council of 18 December 2006 concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH), establishing a European Chemicals Agency, amending Directive 1999/45/EC and repealing Council Regulation (EEC) No 793/93 and Commission Regulation (EC) No 1488/94 as well as Council Directive 76/769/EEC and Commission Directives 91/155/EEC, 93/67/EEC, 93/105/EC and 2000/21/EC (OJ L 396, 30.12.2006, p. 1).

3.5.   Manufacture of energy efficiency equipment for buildings

Description of the activity

Manufacture of energy efficiency equipment for buildings.

The economic activities in this category could be associated with several NACE codes, in particular C16.23, C23.11, C23.20, C23.31, C23.32, C23.43, C.23.61, C25.11, C25.12, C25.21, C25.29, C25.93, C27.31, C27.32, C27.33, C27.40, C27.51, C28.11, C28.12, C28.13, C28.14, in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

An economic activity in this category is an enabling activity in accordance with Article 10(1), point (i), of Regulation (EU) 2020/852 where it complies with the technical screening criteria set out in this Section.

Technical screening criteria

Substantial contribution to climate change mitigation	Substantial contribution to climate change mitigation
The economic activity manufactures one or more of the following products and their key components [^E0096]: (a) windows with U-value lower or equal to 1,0 W/m2K; (b) doors with U-value lower or equal to 1,2 W/m2K; (c) external wall systems with U-value lower or equal to 0,5 W/m2K; (d) roofing systems with U-value lower or equal to 0,3 W/m2K; (e) insulating products with a lambda value lower or equal to 0,06 W/mK; (f) household appliances falling into the highest two populated classes of energy efficiency in accordance with Regulation (EU) 2017/1369 of the European Parliament and of the Council [^E0097] and delegated acts adopted under that Regulation; (g) light sources rated in the highest two populated classes of energy efficiency in accordance with Regulation (EU) 2017/1369 and delegated acts adopted under that Regulation; (h) space heating and domestic hot water systems rated in the highest two populated classes of energy efficiency in accordance with Regulation (EU) 2017/1369 and delegated acts adopted under that Regulation; (i) cooling and ventilation systems rated in the highest two populated classes of energy efficiency in accordance with Regulation (EU) 2017/1369 and delegated acts adopted under that Regulation; (j) presence and daylight controls for lighting systems; (k) heat pumps compliant with the technical screening criteria set out in Section 4.16 of this Annex; (l) façade and roofing elements with a solar shading or solar control function, including those that support the growing of vegetation; (m) energy-efficient building automation and control systems for residential and non-residential buildings; (n) zoned thermostats and devices for the smart monitoring of the main electricity loads or heat loads for buildings, and sensoring equipment; (o) products for heat metering and thermostatic controls for individual homes connected to district heating systems, for individual flats connected to central heating systems serving a whole building, and for central heating systems; (p) district heating exchangers and substations compliant with the district heating/cooling distribution activity set out in Section 4.15 of this Annex; (q) products for smart monitoring and regulating of heating system, and sensoring equipment.	The economic activity manufactures one or more of the following products and their key components [^E0096]: (a) windows with U-value lower or equal to 1,0 W/m2K; (b) doors with U-value lower or equal to 1,2 W/m2K; (c) external wall systems with U-value lower or equal to 0,5 W/m2K; (d) roofing systems with U-value lower or equal to 0,3 W/m2K; (e) insulating products with a lambda value lower or equal to 0,06 W/mK; (f) household appliances falling into the highest two populated classes of energy efficiency in accordance with Regulation (EU) 2017/1369 of the European Parliament and of the Council [^E0097] and delegated acts adopted under that Regulation; (g) light sources rated in the highest two populated classes of energy efficiency in accordance with Regulation (EU) 2017/1369 and delegated acts adopted under that Regulation; (h) space heating and domestic hot water systems rated in the highest two populated classes of energy efficiency in accordance with Regulation (EU) 2017/1369 and delegated acts adopted under that Regulation; (i) cooling and ventilation systems rated in the highest two populated classes of energy efficiency in accordance with Regulation (EU) 2017/1369 and delegated acts adopted under that Regulation; (j) presence and daylight controls for lighting systems; (k) heat pumps compliant with the technical screening criteria set out in Section 4.16 of this Annex; (l) façade and roofing elements with a solar shading or solar control function, including those that support the growing of vegetation; (m) energy-efficient building automation and control systems for residential and non-residential buildings; (n) zoned thermostats and devices for the smart monitoring of the main electricity loads or heat loads for buildings, and sensoring equipment; (o) products for heat metering and thermostatic controls for individual homes connected to district heating systems, for individual flats connected to central heating systems serving a whole building, and for central heating systems; (p) district heating exchangers and substations compliant with the district heating/cooling distribution activity set out in Section 4.15 of this Annex; (q) products for smart monitoring and regulating of heating system, and sensoring equipment.
Do no significant harm (‘DNSH’)	Do no significant harm (‘DNSH’)
(2) Climate change adaptation	The activity complies with the criteria set out in Appendix A to this Annex.
(3) Sustainable use and protection of water and marine resources	The activity complies with the criteria set out in Appendix B to this Annex.
(4) Transition to a circular economy	The activity assesses the availability of and, where feasible, adopts techniques that support: (a) reuse and use of secondary raw materials and reused components in products manufactured; (b) design for high durability, recyclability, easy disassembly and adaptability of products manufactured; (c) waste management that prioritises recycling over disposal, in the manufacturing process; (d) information on and traceability of substances of concern throughout the life cycle of the manufactured products.
(5) Pollution prevention and control	The activity complies with the criteria set out in Appendix C to this Annex.
(6) Protection and restoration of biodiversity and ecosystems	The activity complies with the criteria set out in Appendix D to this Annex.

Where relevant, the U-value is calculated according to the applicable standards, e.g. EN ISO 10077-1:2017 (windows and doors), EN ISO 12631:2017 (curtain walls) and EN ISO 6946:2017 (other building components and elements).

Regulation (EU) 2017/1369 of the European Parliament and of the Council of 4 July 2017 setting a framework for energy labelling and repealing Directive 2010/30/EU (OJ L 198, 28.7.2017, p. 1).

3.6.   Manufacture of other low carbon technologies

Description of the activity

Manufacture of technologies aimed at substantial GHG emission reductions in other sectors of the economy, where those technologies are not covered in Sections 3.1 to 3.5 of this Annex.

The economic activities in this category could be associated with several NACE codes, in particular from C22, C25, C26, C27 and C28 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

An economic activity in this category is an enabling activity in accordance with Article 10(1), point (i), of Regulation (EU) 2020/852 where it complies with the technical screening criteria set out in this Section.

Technical screening criteria

Substantial contribution to climate change mitigation	Substantial contribution to climate change mitigation
The economic activity manufactures technologies that are aimed at and demonstrate substantial life-cycle GHG emission savings compared to the best performing alternative technology/product/solution available on the market. Life-cycle GHG emission savings are calculated using Commission Recommendation 2013/179/EU [^E0098] or, alternatively, ISO 14067:2018 [^E0099] or ISO 14064-1:2018 [^E0100]. Quantified life-cycle GHG emission savings are verified by an independent third party.	The economic activity manufactures technologies that are aimed at and demonstrate substantial life-cycle GHG emission savings compared to the best performing alternative technology/product/solution available on the market. Life-cycle GHG emission savings are calculated using Commission Recommendation 2013/179/EU [^E0098] or, alternatively, ISO 14067:2018 [^E0099] or ISO 14064-1:2018 [^E0100]. Quantified life-cycle GHG emission savings are verified by an independent third party.
Do no significant harm (‘DNSH’)	Do no significant harm (‘DNSH’)
(2) Climate change adaptation	The activity complies with the criteria set out in Appendix A to this Annex.
(3) Sustainable use and protection of water and marine resources	The activity complies with the criteria set out in Appendix B to this Annex.
(4) Transition to a circular economy	The activity assesses the availability of and, where feasible, adopts techniques that support: (a) reuse and use of secondary raw materials and reused components in products manufactured; (b) design for high durability, recyclability, easy disassembly and adaptability of products manufactured; (c) waste management that prioritises recycling over disposal, in the manufacturing process; (d) information on and traceability of substances of concern throughout the life cycle of the manufactured products.
(5) Pollution prevention and control	The activity complies with the criteria set out in Appendix C to this Annex.
(6) Protection and restoration of biodiversity and ecosystems	The activity complies with the criteria set out in Appendix D to this Annex.

Commission Recommendation 2013/179/EU of 9 April 2013 on the use of common methods to measure and communicate the life cycle environmental performance of products and organisations (OJ L 124, 4.5.2013, p. 1).

ISO standard 14067:2018, Greenhouse gases — Carbon footprint of products — Requirements and guidelines for quantification (version of 4.6.2021: https://www.iso.org/standard/71206.html).

ISO standard 14064-1:2018, Greenhouse gases — Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals (version of 4.6.2021: https://www.iso.org/standard/66453.html).

3.7.   Manufacture of cement

Description of the activity

Manufacture of cement clinker, cement or alternative binder.

The economic activities in this category could be associated with NACE code C23.51 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

An economic activity in this category is a transitional activity as referred to in Article 10(2) of Regulation (EU) 2020/852 where it complies with the technical screening criteria set out in this Section.

Technical screening criteria

Substantial contribution to climate change mitigation	Substantial contribution to climate change mitigation
The activity manufactures one of the following: (a) grey cement clinker where the specific GHG emissions [^E0101] are lower than 0,722 [^E0102] tCO2e per tonne of grey cement clinker; (b) cement from grey clinker or alternative hydraulic binder, where the specific GHG emissions [^E0103] from the clinker and cement or alternative binder production are lower than 0,469 [^E0104] tCO2e per tonne of cement or alternative binder manufactured. Where CO2 that would otherwise be emitted from the manufacturing process is captured for the purpose of underground storage, the CO2 is transported and stored underground, in accordance with the technical screening criteria set out in Sections 5.11 and 5.12 of this Annex.	The activity manufactures one of the following: (a) grey cement clinker where the specific GHG emissions [^E0101] are lower than 0,722 [^E0102] tCO2e per tonne of grey cement clinker; (b) cement from grey clinker or alternative hydraulic binder, where the specific GHG emissions [^E0103] from the clinker and cement or alternative binder production are lower than 0,469 [^E0104] tCO2e per tonne of cement or alternative binder manufactured. Where CO2 that would otherwise be emitted from the manufacturing process is captured for the purpose of underground storage, the CO2 is transported and stored underground, in accordance with the technical screening criteria set out in Sections 5.11 and 5.12 of this Annex.
Do no significant harm (‘DNSH’)	Do no significant harm (‘DNSH’)
(2) Climate change adaptation	The activity complies with the criteria set out in Appendix A to this Annex.
(3) Sustainable use and protection of water and marine resources	The activity complies with the criteria set out in Appendix B to this Annex.
(4) Transition to a circular economy	N/A
(5) Pollution prevention and control	The activity complies with the criteria set out in Appendix C to this Annex. Emissions are within or lower than the emission levels associated with the best available techniques (BAT-AEL) ranges set out in the latest relevant best available techniques (BAT) conclusions, including the best available techniques (BAT) conclusions for the production of cement, lime and magnesium oxide [^E0105]. No significant cross-media effects occur [^E0106]. For manufacture of cement employing hazardous wastes as alternative fuels, measures are in place to ensure the safe handling of waste.
(6) Protection and restoration of biodiversity and ecosystems	The activity complies with the criteria set out in Appendix D to this Annex.

Calculated in accordance with Commission Delegated Regulation (EU) 2019/331 of 19 December 2018 determining transitional Union-wide rules for harmonised free allocation of emission allowances pursuant to Article 10a of Directive 2003/87/EC of the European Parliament and of the Council (OJ L 59, 27.2.2019, p. 8).

[^E0102]: (²)

Reflecting the average value of the 10 % most efficient installations in 2016 and 2017 (t CO2 equivalents/t) as set out in the Annex to the Commission Implementing Regulation (EU) 2021/447 of 12 March 2021 determining revised benchmark values for free allocation of emission allowances for the period from 2021 to 2025 pursuant to Article 10a(2) of Directive 2003/87/EC of the European Parliament and of the Council, (OJ L 87, 15.3.2021, p. 29).

Calculated in accordance with Regulation (EU) 2019/331.

Reflecting the average value of the 10 % most efficient installations in 2016 and 2017 (t CO2 equivalents/t) for grey cement clinker as set out in the Annex to the Implementing Regulation (EU) 2021/447, multiplied by the clinker to cement ratio of 0,65.

Commission Implementing Decision 2013/163/EU of 26 March 2013 establishing the best available techniques (BAT) conclusions under Directive 2010/75/EU of the European Parliament and of the Council on industrial emissions for the production of cement, lime and magnesium oxide (OJ L 100, 9.4.2013, p. 1).

See Best Available Techniques Reference Document (BREF) on Economics and Cross-Media Effects (version of 4.6.2021: https://eippcb.jrc.ec.europa.eu/sites/default/files/2019-11/ecm_bref_0706.pdf).

3.8.   Manufacture of aluminium

Description of the activity

Manufacture of aluminium through primary alumina (bauxite) process or secondary aluminium recycling.

The economic activities in this category could be associated with NACE code C24.42, C24.53 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

An economic activity in this category is a transitional activity as referred to in Article 10(2) of Regulation (EU) 2020/852 where it complies with the technical screening criteria set out in this Section.

Technical screening criteria

Substantial contribution to climate change mitigation	Substantial contribution to climate change mitigation
The activity manufactures one of the following: (a) primary aluminium where the economic activity complies with two of the following criteria until 2025 and with all of the following criteria [^E0107] after 2025: (i) the GHG emissions [^E0108] do not exceed 1,484 [^E0109] tCO2e per ton of aluminium manufactured [^E0110]: (ii) the average carbon intensity for the indirect GHG emissions [^E0111] does not exceed 100 g CO2e/kWh; (iii) the electricity consumption for the manufacturing process does not exceed 15,5 MWh/t Al. (b) secondary aluminium.	The activity manufactures one of the following: (a) primary aluminium where the economic activity complies with two of the following criteria until 2025 and with all of the following criteria [^E0107] after 2025: (i) the GHG emissions [^E0108] do not exceed 1,484 [^E0109] tCO2e per ton of aluminium manufactured [^E0110]: (ii) the average carbon intensity for the indirect GHG emissions [^E0111] does not exceed 100 g CO2e/kWh; (iii) the electricity consumption for the manufacturing process does not exceed 15,5 MWh/t Al. (b) secondary aluminium.
Do no significant harm (‘DNSH’)	Do no significant harm (‘DNSH’)
(2) Climate change adaptation	The activity complies with the criteria set out in Appendix A to this Annex.
(3) Sustainable use and protection of water and marine resources	The activity complies with the criteria set out in Appendix B to this Annex.
(4) Transition to a circular economy	N/A
(5) Pollution prevention and control	The activity complies with the criteria set out in Appendix C to this Annex. Emissions are within or lower than the emission levels associated with the best available techniques (BAT-AEL) ranges set out in the latest relevant best available techniques (BAT) conclusions, including the best available techniques (BAT) conclusions for the non-ferrous metals industries [^E0112]. No significant cross-media effects occur.
(6) Protection and restoration of biodiversity and ecosystems	The activity complies with the criteria set out in Appendix D to this Annex.

Combined to a single threshold resulting in the sum of direct and indirect emissions, calculated as the average value of the top 10 % of installations based on the data collected in the context of establishing the EU ETS industrial benchmarks for the period of 2021-2026 and calculated in accordance with the methodology for setting the benchmarks set out in Directive 2003/87/EC plus the substantial contribution to climate change mitigation criterion for electricity generation (100 g CO2e/kWh) multiplied by the average energy efficiency of aluminium manufacturing (15,5 MWh/t Al).

[^E0108]: (²)

Calculated in accordance with Regulation (EU) 2019/331.

Reflecting the average value of the 10 % most efficient installations in 2016 and 2017 (t CO2 equivalents/t) as set out in the Annex to the Implementing Regulation (EU) 2021/447.

The aluminium manufactured is the unwrought non alloy liquid aluminium produced from electrolysis.

Indirect greenhouse gas emissions are the life-cycle greenhouse gas emissions produced from the generation of the electricity used for the manufacturing of primary aluminium.

Commission Implementing Decision (EU) 2016/1032 of 13 June 2016 establishing best available techniques (BAT) conclusions, under Directive 2010/75/EU of the European Parliament and of the Council, for the non-ferrous metals industries (OJ L 174, 30.6.2016, p. 32).

3.9.   Manufacture of iron and steel

Description of the activity

Manufacture of iron and steel.

The economic activities in this category could be associated with several NACE codes, in particular C24.10, C24.20, C24.31, C24.32, C24.33, C24.34, C24.51 and C24.52 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

An economic activity in this category is a transitional activity as referred to in Article 10(2) of Regulation (EU) 2020/852 where it complies with the technical screening criteria set out in this Section.

Technical screening criteria

| | |

| --- | --- | | Substantial contribution to climate change mitigation | Substantial contribution to climate change mitigation | | The activity manufactures one of the following: (a) iron and steel where GHG emissions [^E0113], reduced by the amount of emissions assigned to the production of waste gases in accordance with point 10.1.5(a) of Annex VII to Regulation (EU) 2019/331 do not exceed the following values applied to the different manufacturing process steps: (i) hot metal = 1,331 [^E0114] tCO2e/t product; (ii) sintered ore = 0,163 [^E0115] tCO2e/t product; (iii) coke (excluding lignite coke) = 0,144 [^E0116] tCO2e/t product; (iv) iron casting = 0,299 [^E0117] tCO2e/t product; (v) electric Arc Furnace (EAF) high alloy steel = 0,266 [^E0118] tCO2e/t product; (vi) electric Arc Furnace (EAF) carbon steel = 0,209 [^E0119] tCO2e/t product. (b) steel in electric arc furnaces (EAFs) producing EAF carbon steel or EAF high alloy steel, as defined in Commission Delegated Regulation (EU) 2019/331 and where the steel scrap input relative to product output is not lower than: (i) 70 % for the production of high alloy steel; (ii) 90 % for the production of carbon steel. Where the CO2 that would otherwise be emitted from the manufacturing process is captured for the purpose of underground storage, the CO2 is transported and stored underground, in accordance with the technical screening criteria set out in Sections 5.11 and 5.12 of this Annex. | The activity manufactures one of the following: (a) iron and steel where GHG emissions [^E0113], reduced by the amount of emissions assigned to the production of waste gases in accordance with point 10.1.5(a) of Annex VII to Regulation (EU) 2019/331 do not exceed the following values applied to the different manufacturing process steps: (i) hot metal = 1,331 [^E0114] tCO2e/t product; (ii) sintered ore = 0,163 [^E0115] tCO2e/t product; (iii) coke (excluding lignite coke) = 0,144 [^E0116] tCO2e/t product; (iv) iron casting = 0,299 [^E0117] tCO2e/t product; (v) electric Arc Furnace (EAF) high alloy steel = 0,266 [^E0118] tCO2e/t product; (vi) electric Arc Furnace (EAF) carbon steel = 0,209 [^E0119] tCO2e/t product. (b) steel in electric arc furnaces (EAFs) producing EAF carbon steel or EAF high alloy steel, as defined in Commission Delegated Regulation (EU) 2019/331 and where the steel scrap input relative to product output is not lower than: (i) 70 % for the production of high alloy steel; (ii) 90 % for the production of carbon steel. Where the CO2 that would otherwise be emitted from the manufacturing process is captured for the purpose of underground storage, the CO2 is transported and stored underground, in accordance with the technical screening criteria set out in Sections 5.11 and 5.12 of this Annex. | | Do no significant harm (‘DNSH’) | Do no significant harm (‘DNSH’) | | (2) Climate change adaptation | The activity complies with the criteria set out in Appendix A to this Annex. | | (3) Sustainable use and protection of water and marine resources | The activity complies with the criteria set out in Appendix B to this Annex. | | (4) Transition to a circular economy | N/A | | (5) Pollution prevention and control | The activity complies with the criteria set out in Appendix C to this Annex. Emissions are within or lower than the emission levels associated with the best available techniques (BAT-AEL) ranges set out in the latest relevant best available techniques (BAT) conclusions, including the best available techniques (BAT) conclusions for iron and steel production [^E0120]. No significant cross-media effects occur. | | (6) Protection and restoration of biodiversity and ecosystems | The activity complies with the criteria set out in Appendix D to this Annex. |

Calculated in accordance with Regulation (EU) 2019/331.

Reflecting the average value of the 10 % most efficient installations in 2016 and 2017 (t CO2 equivalents/t) as set out in the Annex to the Implementing Regulation (EU) 2021/447.

[^E0115]: (³)

Reflecting the average value of the 10 % most efficient installations in 2016 and 2017 (t CO2 equivalents/t) as set out in the Annex to the Implementing Regulation (EU) 2021/447.

Reflecting the average value of the 10 % most efficient installations in 2016 and 2017 (t CO2 equivalents/t) as set out in the Annex to the Implementing Regulation (EU) 2021/447.

Reflecting the average value of the 10 % most efficient installations in 2016 and 2017 (t CO2 equivalents/t) as set out in the Annex to the Implementing Regulation (EU) 2021/447.

Reflecting the average value of the 10 % most efficient installations in 2016 and 2017 (t CO2 equivalents/t) as set out in the Annex to the Implementing Regulation (EU) 2021/447.

Reflecting the average value of the 10 % most efficient installations in 2016 and 2017 (t CO2 equivalents/t) as set out in the Annex to the Implementing Regulation (EU) 2021/447.

Commission Implementing Decision 2012/135/EU of 28 February 2012 establishing the best available techniques (BAT) conclusions under Directive 2010/75/EU of the European Parliament and of the Council on industrial emissions for iron and steel production (OJ L 70, 8.3.2012, p. 63).

3.10.   Manufacture of hydrogen

Description of the activity

Manufacture of hydrogen and hydrogen-based synthetic fuels.

The economic activities in this category could be associated with NACE code C20.11 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

Technical screening criteria

Substantial contribution to climate change mitigation	Substantial contribution to climate change mitigation
The activity complies with the life-cycle GHG emissions savings requirement of 73,4 % for hydrogen [resulting in life-cycle GHG emissions lower than 3tCO2e/tH2] and 70 % for hydrogen-based synthetic fuels relative to a fossil fuel comparator of 94 g CO2e/MJ in analogy to the approach set out in Article 25(2) of and Annex V to Directive (EU) 2018/2001. Life-cycle GHG emissions savings are calculated using the methodology referred to in Article 28(5) of Directive (EU) 2018/2001 or, alternatively, using ISO 14067:2018 [^E0121] or ISO 14064-1:2018 [^E0122]. Quantified life-cycle GHG emission savings are verified in line with Article 30 of Directive (EU) 2018/2001 where applicable, or by an independent third party. Where the CO2 that would otherwise be emitted from the manufacturing process is captured for the purpose of underground storage, the CO2 is transported and stored underground, in accordance with the technical screening criteria set out in Sections 5.11 and 5.12, respectively, of this Annex.	The activity complies with the life-cycle GHG emissions savings requirement of 73,4 % for hydrogen [resulting in life-cycle GHG emissions lower than 3tCO2e/tH2] and 70 % for hydrogen-based synthetic fuels relative to a fossil fuel comparator of 94 g CO2e/MJ in analogy to the approach set out in Article 25(2) of and Annex V to Directive (EU) 2018/2001. Life-cycle GHG emissions savings are calculated using the methodology referred to in Article 28(5) of Directive (EU) 2018/2001 or, alternatively, using ISO 14067:2018 [^E0121] or ISO 14064-1:2018 [^E0122]. Quantified life-cycle GHG emission savings are verified in line with Article 30 of Directive (EU) 2018/2001 where applicable, or by an independent third party. Where the CO2 that would otherwise be emitted from the manufacturing process is captured for the purpose of underground storage, the CO2 is transported and stored underground, in accordance with the technical screening criteria set out in Sections 5.11 and 5.12, respectively, of this Annex.
Do no significant harm (‘DNSH’)	Do no significant harm (‘DNSH’)
(2) Climate change adaptation	The activity complies with the criteria set out in Appendix A to this Annex.
(3) Sustainable use and protection of water and marine resources	The activity complies with the criteria set out in Appendix B to this Annex.
(4) Transition to a circular economy	N/A
(5) Pollution prevention and control	The activity complies with the criteria set out in Appendix C to this Annex. Emissions are within or lower than the emission levels associated with the best available techniques (BAT-AEL) ranges set out in the relevant best available techniques (BAT) conclusions, including: (a) the best available techniques (BAT) conclusions for the production of chlor-alkali [^E0123] and the best available techniques (BAT) conclusions for common waste water and waste gas treatment/management systems in the chemical sector [^E0124]; (b) the best available techniques (BAT) conclusions for the refining of mineral oil and gas [^E0125]. No significant cross-media effects occur.
(6) Protection and restoration of biodiversity and ecosystems	The activity complies with the criteria set out in Appendix D to this Annex.

[^E0121]: (¹)

ISO standard 14067:2018, Greenhouse gases — Carbon footprint of products — Requirements and guidelines for quantification (version of 4.6.2021: https://www.iso.org/standard/71206.html).

ISO standard 14064-1:2018, Greenhouse gases — Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals (version of 4.6.2021: https://www.iso.org/standard/66453.html).

Commission Implementing Decision 2013/732/EU of 9 December 2013 establishing the best available techniques (BAT) conclusions, under Directive 2010/75/EU of the European Parliament and of the Council on industrial emissions, for the production of chlor-alkali (OJ L 332, 11.12.2013, p. 34).

Commission Implementing Decision (EU) 2016/902 of 30 May 2016 establishing best available techniques (BAT) conclusions, under Directive 2010/75/EU of the European Parliament and of the Council, for common waste water and waste gas treatment/management systems in the chemical sector (OJ L 152, 9.6.2016, p. 23).

Commission Implementing Decision 2014/738/EU of 9 October 2014 establishing best available techniques (BAT) conclusions, under Directive 2010/75/EU of the European Parliament and of the Council on industrial emissions, for the refining of mineral oil and gas (OJ L 307, 28.10.2014, p. 38).

3.11.   Manufacture of carbon black

Description of the activity

Manufacture of carbon black.

The economic activities in this category could be associated with NACE code C20.13 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

An economic activity in this category is a transitional activity as referred to in Article 10(2) of Regulation (EU) 2020/852 where it complies with the technical screening criteria set out in this Section.

Technical screening criteria

| | |

| --- | --- | | Substantial contribution to climate change mitigation | Substantial contribution to climate change mitigation | | GHG emissions [^E0126] from the carbon black production processes are lower than 1,141 [^E0127] tCO2e per tonne of product. | GHG emissions [^E0126] from the carbon black production processes are lower than 1,141 [^E0127] tCO2e per tonne of product. | | Do no significant harm (‘DNSH’) | Do no significant harm (‘DNSH’) | | (2) Climate change adaptation | The activity complies with the criteria set out in Appendix A to this Annex. | | (3) Sustainable use and protection of water and marine resources | The activity complies with the criteria set out in Appendix B to this Annex. | | (4) Transition to a circular economy | N/A | | (5) Pollution prevention and control | The activity complies with the criteria set out in Appendix C to this Annex. Emissions are within or lower than the emission levels associated with the best available techniques (BAT-AEL) ranges set out in the latest relevant best available techniques (BAT) conclusions, including: (a) the Best Available Techniques Reference Document (BREF) for the Large Volume Inorganic Chemicals – Solids and Others industry [^E0128]; (b) the best available techniques (BAT) conclusions for common waste water and waste gas treatment/management systems in the chemical sector [^E0129]. No significant cross-media effects occur. | | (6) Protection and restoration of biodiversity and ecosystems | The activity complies with the criteria set out in Appendix D to this Annex. |

Calculated in accordance with Regulation (EU) 2019/331.

Reflecting the average value of the 10 % most efficient installations in 2016 and 2017 (t CO2 equivalents/t) as set out in the Annex to the Implementing Regulation (EU) 2021/447.

Best Available Techniques (BAT) Reference Document for the Large Volumes Inorganic Chemicals- Solids and Others industry, (version of 4.6.2021: https://eippcb.jrc.ec.europa.eu/sites/default/files/2019-11/lvic-s_bref_0907.pdf).

Implementing Decision (EU) 2016/902.

3.12.   Manufacture of soda ash

Description of the activity

Manufacture of disodium carbonate (soda ash, sodium carbonate, carbonic acid disodium salt).

The economic activities in this category could be associated with NACE code C20.13 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

An economic activity in this category is a transitional activity as referred to in Article 10(2) of Regulation (EU) 2020/852 where it complies with the technical screening criteria set out in this Section.

Technical screening criteria

| | |

| --- | --- | | Substantial contribution to climate change mitigation | Substantial contribution to climate change mitigation | | GHG emissions [^E0130] from the soda ash production processes are lower than 0,789 [^E0131] tCO2e per tonne of product. | GHG emissions [^E0130] from the soda ash production processes are lower than 0,789 [^E0131] tCO2e per tonne of product. | | Do no significant harm (‘DNSH’) | Do no significant harm (‘DNSH’) | | (2) Climate change adaptation | The activity complies with the criteria set out in Appendix A to this Annex. | | (3) Sustainable use and protection of water and marine resources | The activity complies with the criteria set out in Appendix B to this Annex. | | (4) Transition to a circular economy | N/A | | (5) Pollution prevention and control | The activity complies with the criteria set out in Appendix C to this Annex. Emissions are within or lower than the emission levels associated with the best available techniques (BAT-AEL) ranges set out in the latest relevant best available techniques (BAT) conclusions, including: (a) the Best Available Techniques Reference Document (BREF) for the Large Volume Inorganic Chemicals – Solids and Others industry [^E0132]; (b) the best available techniques (BAT) conclusions for common waste water and waste gas treatment/management systems in the chemical sector [^E0133]. No significant cross-media effects occur. | | (6) Protection and restoration of biodiversity and ecosystems | The activity complies with the criteria set out in Appendix D to this Annex. |

Calculated in accordance with Regulation (EU) 2019/331.

Reflecting the average value of the 10 % most efficient installations in 2016 and 2017 (t CO2 equivalents/t) as set out in the Annex to the Implementing Regulation (EU) 2021/447.

Best Available Techniques (BAT) Reference Document for the Large Volumes Inorganic Chemicals- Solids and Others industry (version of 4.6.2021: https://eippcb.jrc.ec.europa.eu/sites/default/files/2019-11/lvic-s_bref_0907.pdf).

Implementing Decision (EU) 2016/902.

3.13.   Manufacture of chlorine

Description of the activity

Manufacture of chlorine.

The economic activities in this category could be associated with NACE code C20.13 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

An economic activity in this category is a transitional activity as referred to in Article 10(2) of Regulation (EU) 2020/852 where it complies with the technical screening criteria set out in this Section.

Technical screening criteria