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)

Substantial contribution to climate change mitigation	Substantial contribution to climate change mitigation
1. The bio-waste that is composted is source segregated and collected separately. 2. The compost produced is used as fertiliser or soil improver and meets the requirements for fertilising materials set out in Component Material Category 3 in Annex II to Regulation (EU) 2019/1009 or national rules on fertilisers or soil improvers for agricultural use.	1. The bio-waste that is composted is source segregated and collected separately. 2. The compost produced is used as fertiliser or soil improver and meets the requirements for fertilising materials set out in Component Material Category 3 in Annex II to Regulation (EU) 2019/1009 or national rules on fertilisers or soil improvers for agricultural use.
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	N/A
(4) Transition to a circular economy	N/A
(5) Pollution prevention and control	For composting plants treating over 75 tonnes per day, emissions to air and water are within or lower than the emission levels associated with the best available techniques (BAT-AEL) ranges set out for aerobic treatment of waste in the latest relevant best available techniques (BAT) conclusions, including the best available techniques (BAT) conclusions for waste treatment [^E0240]. No significant cross-media effects occur. The site has a system in place that prevents leachate reaching groundwater. The compost produced meets the requirements for fertilising materials set out in Component Material Category 3 in Annex II to Regulation (EU) 2019/1009 or national rules on fertilisers or soil improvers for agricultural use.
(6) Protection and restoration of biodiversity and ecosystems	The activity complies with the criteria set out in Appendix D to this Annex.

Implementing Decision (EU) 2018/1147.

5.9.   Material recovery from non-hazardous waste

Description of the activity

Construction and operation of facilities for the sorting and processing of separately collected non-hazardous waste streams into secondary raw materials involving mechanical reprocessing, except for backfilling purposes.

The economic activities in this category could be associated with several NACE codes, in particular E38.32 and F42.99 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 converts at least 50 %, in terms of weight, of the processed separately collected non-hazardous waste into secondary raw materials that are suitable for the substitution of virgin materials in production processes. | The activity converts at least 50 %, in terms of weight, of the processed separately collected non-hazardous waste into secondary raw materials that are suitable for the substitution of virgin materials in production processes. | | 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 | N/A | | (4) Transition to a circular economy | N/A | | (5) Pollution prevention and control | N/A | | (6) Protection and restoration of biodiversity and ecosystems | The activity complies with the criteria set out in Appendix D to this Annex. |

5.10.   Landfill gas capture and utilisation

Description of the activity

Installation and operation of infrastructure for landfill ([^E0241]) gas capture and utilisation in permanently closed landfills or landfill cells using new or supplementary dedicated technical facilities and equipment installed during or post landfill or landfill cell closure.

The economic activities in this category could be associated with NACE code E38.21 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 | | 1. The landfill has not been opened after 8 July 2020. 2. The landfill or landfill cell where the gas capture system is newly installed, extended, or retrofitted is permanently closed and is not taking in further biodegradable waste [^E0242]. 3. The produced landfill gas is used for the generation of electricity or heat as biogas [^E0243], or upgraded to bio-methane for injection in the natural gas grid, or used as vehicle fuel or as feedstock in chemical industry. 4. Methane emissions from the landfill and leakages from the landfill gas collection and utilisation facilities are subject to control and monitoring procedures set out in Annex III to Council Directive 1999/31/EC [^E0244]. | 1. The landfill has not been opened after 8 July 2020. 2. The landfill or landfill cell where the gas capture system is newly installed, extended, or retrofitted is permanently closed and is not taking in further biodegradable waste [^E0242]. 3. The produced landfill gas is used for the generation of electricity or heat as biogas [^E0243], or upgraded to bio-methane for injection in the natural gas grid, or used as vehicle fuel or as feedstock in chemical industry. 4. Methane emissions from the landfill and leakages from the landfill gas collection and utilisation facilities are subject to control and monitoring procedures set out in Annex III to Council Directive 1999/31/EC [^E0244]. | | 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 | N/A | | (4) Transition to a circular economy | N/A | | (5) Pollution prevention and control | The permanent closure and remediation as well as the after-care of old landfills, where the landfill gas capture system is installed, are carried out in accordance with the following rules: (a) general requirements set out in Annex I to Directive 1999/31/EC; (b) control and monitoring procedures set out in Annex III to that Directive. | | (6) Protection and restoration of biodiversity and ecosystems | The activity complies with the criteria set out in Appendix D to this Annex. |

As set out in Article 5(3) of Directive 1999/31/EC.

[^E0243]: (²)

‘Biogas’ is defined in Article 2, point 28, of Directive (EU) 2018/2001.

[^E0244]: (³)

Council Directive 1999/31/EC of 26 April 1999 on the landfill of waste (OJ L 182, 16.7.1999, p. 1).

5.11.   Transport of CO2

Description of the activity

Transport of captured CO2 via all modes.

Construction and operation of CO2 pipelines and retrofit of gas networks where the main purpose is the integration of captured CO2.

The economic activities in this category could be associated with several NACE codes, in particular F42.21 and H49.50 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 | | 1. The CO2 transported from the installation where it is captured to the injection point does not lead to CO2 leakages above 0.5 % of the mass of CO2 transported. 2. The CO2 is delivered to a permanent CO2 storage site that meets the criteria for underground geological storage of CO2 set out in Section 5.12 of this Annex; or to other transport modalities, which lead to permanent CO2 storage site that meet those criteria. 3. Appropriate leak detection systems are applied and a monitoring plan is in place, with the report verified by an independent third party. 4. The activity may include the installation of assets that increase the flexibility and improve the management of an existing network.. | 1. The CO2 transported from the installation where it is captured to the injection point does not lead to CO2 leakages above 0.5 % of the mass of CO2 transported. 2. The CO2 is delivered to a permanent CO2 storage site that meets the criteria for underground geological storage of CO2 set out in Section 5.12 of this Annex; or to other transport modalities, which lead to permanent CO2 storage site that meet those criteria. 3. Appropriate leak detection systems are applied and a monitoring plan is in place, with the report verified by an independent third party. 4. The activity may include the installation of assets that increase the flexibility and improve the management of an existing network.. | | 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 | N/A | | (6) Protection and restoration of biodiversity and ecosystems | The activity complies with the criteria set out in Appendix D to this Annex. |

5.12.   Underground permanent geological storage of CO2

Description of the activity

Permanent storage of captured CO2 in appropriate underground geological formations.

The economic activities in this category could be associated with NACE code E39.00 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
1. Characterisation and assessment of the potential storage complex and surrounding area, or exploration within the meaning of Article 3, point (8), of Directive 2009/31/EC of the European Parliament and of the Council [^E0245] is carried out in order to establish whether the geological formation is suitable for use as a CO2 storage site. 2. For operation of underground geological CO2 storage sites, including closure and post-closure obligations: (a) appropriate leakage detection systems are implemented to prevent release during operation; (b) a monitoring plan of the injection facilities, the storage complex, and, where appropriate, the surrounding environment is in place, with the regular reports checked by the competent national authority. 3. For the exploration and operation of storage sites within the Union, the activity complies with Directive 2009/31/EC. For the exploration and operation of storage sites in third countries, the activity complies with ISO 27914:2017 [^E0246] for geological storage of CO2.	1. Characterisation and assessment of the potential storage complex and surrounding area, or exploration within the meaning of Article 3, point (8), of Directive 2009/31/EC of the European Parliament and of the Council [^E0245] is carried out in order to establish whether the geological formation is suitable for use as a CO2 storage site. 2. For operation of underground geological CO2 storage sites, including closure and post-closure obligations: (a) appropriate leakage detection systems are implemented to prevent release during operation; (b) a monitoring plan of the injection facilities, the storage complex, and, where appropriate, the surrounding environment is in place, with the regular reports checked by the competent national authority. 3. For the exploration and operation of storage sites within the Union, the activity complies with Directive 2009/31/EC. For the exploration and operation of storage sites in third countries, the activity complies with ISO 27914:2017 [^E0246] for geological storage of CO2.
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 Directive 2009/31/EC.
(6) Protection and restoration of biodiversity and ecosystems	The activity complies with the criteria set out in Appendix D to this Annex.

Directive 2009/31/EC of the European Parliament and of the Council of 23 April 2009 on the geological storage of carbon dioxide and amending Council Directive 85/337/EEC, European Parliament and Council Directives 2000/60/EC, 2001/80/EC, 2004/35/EC, 2006/12/EC, 2008/1/EC and Regulation (EC) No 1013/2006 (OJ L 140, 5.6.2009, p. 114).

[^E0246]: (²)

ISO Standard 27914:2017, Carbon dioxide capture, transportation and geological storage — Geological storage (version of 4.6.2021: https://www.iso.org/standard/64148.html).

6. TRANSPORT

6.1.   Passenger interurban rail transport

Description of the activity

Purchase, financing, rental, leasing and operation of passenger transport using railway rolling stock on mainline networks, spread over an extensive geographic area, passenger transport by interurban railways and operation of sleeping cars or dining cars as an integrated operation of railway companies.

The economic activities in this category could be associated with several NACE codes, in particular H49.10, N77.39 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

Where an economic activity in this category does not fulfil the substantial contribution criterion specified in point (a) of this Section, that activity is a transitional activity as referred to in Article 10(2) of Regulation (EU) 2020/852, provided it complies with the remaining 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 complies with one of the following criteria: (a) the trains and passenger coaches have zero direct (tailpipe) CO2 emissions; (b) the trains and passenger coaches 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). | The activity complies with one of the following criteria: (a) the trains and passenger coaches have zero direct (tailpipe) CO2 emissions; (b) the trains and passenger coaches 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). | | 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 | N/A | | (4) Transition to a circular economy | Measures are in place to manage waste in accordance with the waste hierarchy, in particular during maintenance. | | (5) Pollution prevention and control | Engines for the propulsion of railway locomotives (RLL) and engines for the propulsion of railcars (RLR) comply with emission limits set out in Annex II to Regulation (EU) 2016/1628 of the European Parliament and of the Council [^E0247]. | | (6) Protection and restoration of biodiversity and ecosystems | N/A |

Regulation (EU) 2016/1628 of the European Parliament and of the Council of 14 September 2016 on requirements relating to gaseous and particulate pollutant emission limits and type-approval for internal combustion engines for non-road mobile machinery, amending Regulations (EU) No 1024/2012 and (EU) No 167/2013, and amending and repealing Directive 97/68/EC (OJ L 252, 16.9.2016, p. 53).

6.2.   Freight rail transport

Description of the activity

Purchase, financing, leasing, rental and operation of freight transport on mainline rail networks as well as short line freight railroads.

The economic activities in this category could be associated with several NACE codes, in particular H49.20 and N77.39 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

Where an economic activity in this category does not fulfil the substantial contribution criterion specified in point (a) of this Section, that activity is a transitional activity as referred to in Article 10(2) of Regulation (EU) 2020/852, provided it complies with the remaining technical screening criteria set out in this Section.

Technical screening criteria

Substantial contribution to climate change mitigation	Substantial contribution to climate change mitigation
1. The activity complies with one or both of the following criteria: (a) the trains and wagons have zero direct tailpipe CO2 emission; (b) the trains and wagons 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). 2. The trains and wagons are not dedicated to the transport of fossil fuels.	1. The activity complies with one or both of the following criteria: (a) the trains and wagons have zero direct tailpipe CO2 emission; (b) the trains and wagons 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). 2. The trains and wagons are not dedicated to the transport of fossil fuels.
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	N/A
(4) Transition to a circular economy	Measures are in place to manage waste, in accordance with the waste hierarchy, in particular during maintenance.
(5) Pollution prevention and control	Engines for the propulsion of railway locomotives (RLL) and engines for the propulsion of railcars (RLR) comply with emission limits set out in Annex II to Regulation (EU) 2016/1628.
(6) Protection and restoration of biodiversity and ecosystems	N/A

6.3.   Urban and suburban transport, road passenger transport

Description of the activity

Purchase, financing, leasing, rental and operation of urban and suburban transport vehicles for passengers and road passenger transport.

For motor vehicles, operation of vehicles designated as category M2 or M3, in accordance with Article 4(1) of Regulation (EU) 2018/858, for the provision of passenger transport.

The economic activities in this category may include operation of different modes of land transport, such as by motor bus, tram, streetcar, trolley bus, underground and elevated railways. This also includes town-to-airport or town-to-station lines and operation of funicular railways and aerial cableways where part of urban or suburban transit systems.

The economic activities in this category also include scheduled long-distance bus services, charters, excursions and other occasional coach services, airport shuttles (including within airports), operation of school buses and buses for the transport.

The economic activities in this category could be associated with several NACE codes, in particular H49.31, H49.3.9, N77.39 and N77.11 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

Where an economic activity in this category does not fulfil the substantial contribution criterion specified in point (a) of this Section, the activity is a transitional activity as referred to in Article 10(2) of Regulation (EU) 2020/852, provided it complies with the remaining 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 complies with the one of following criteria: (a) the activity provides urban or suburban passenger transport and its direct (tailpipe) CO2 emissions are zero [^E0248]; (b) until 31 December 2025, the activity provides interurban passenger road transport using vehicles designated as categories M2 and M3 [^E0249] 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) [^E0250], and comply with the latest EURO VI standard, i.e. both with the requirements of Regulation (EC) No 595/2009 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 Regulation (EU) No 582/2011 where the provisions governing that step have entered into force but have not yet become applicable for this type of vehicle [^E0251]. Where such standard is not available, the direct CO2 emissions of the vehicles are zero.	The activity complies with the one of following criteria: (a) the activity provides urban or suburban passenger transport and its direct (tailpipe) CO2 emissions are zero [^E0248]; (b) until 31 December 2025, the activity provides interurban passenger road transport using vehicles designated as categories M2 and M3 [^E0249] 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) [^E0250], and comply with the latest EURO VI standard, i.e. both with the requirements of Regulation (EC) No 595/2009 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 Regulation (EU) No 582/2011 where the provisions governing that step have entered into force but have not yet become applicable for this type of vehicle [^E0251]. Where such standard is not available, the direct CO2 emissions of the vehicles are zero.
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	N/A
(4) Transition to a circular economy	Measures are in place to manage waste, in accordance with the waste hierarchy, both in the use phase (maintenance) and the end-of-life of the fleet, including through reuse and recycling of batteries and electronics (in particular critical raw materials therein).
(5) Pollution prevention and control	For road vehicles of category M, tyres comply with external rolling noise requirements in the highest populated class and with Rolling Resistance Coefficient (influencing the vehicle energy efficiency) in the highest two populated classes as set out in Regulation (EU) 2020/740 and as can be verified from the European Product Registry for Energy Labelling (EPREL). Where applicable, vehicles comply with the requirements of the most recent applicable stage of the Euro VI heavy duty emission type-approval set out in accordance with Regulation (EC) No 595/2009.
(6) Protection and restoration of biodiversity and ecosystems	N/A

[^E0248]: (¹)

This includes Motor buses with type of bodywork classified as ‘CE’ (low-floor single-deck vehicle), ‘CF’ (low-floor double-deck vehicle), ‘CG’ (Articulated low-floor single-deck vehicle), ‘CH’ (Articulated low-floor double-deck vehicle), ‘CI’ (open top single deck vehicle) or ‘CJ’ (open top double deck vehicle), as set out in point 3 of part C of Annex I to Regulation (EU) 2018/858.

[^E0249]: (²)

As referred to in Article 4(1), point (a), of Regulation (EU) 2018/858.

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

Until 31/12/2021, the EURO VI, step E as set out in Regulation (EC) No 595/2009.

6.4.   Operation of personal mobility devices, cycle logistics

Description of the activity

Selling, purchasing, financing, leasing, renting and operation of personal mobility or transport devices where the propulsion comes from the physical activity of the user, from a zero-emissions motor, or a mix of zero-emissions motor and physical activity. This includes the provision of freight transport services by (cargo) bicycles.

The economic activities in this category could be associated with several NACE codes, in particular N77.11 and N77.21 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
1. The propulsion of personal mobility devices comes from the physical activity of the user, from a zero-emissions motor, or a mix of zero-emissions motor and physical activity. 2. The personal mobility devices are allowed to be operated on the same public infrastructure as bikes or pedestrians.	1. The propulsion of personal mobility devices comes from the physical activity of the user, from a zero-emissions motor, or a mix of zero-emissions motor and physical activity. 2. The personal mobility devices are allowed to be operated on the same public infrastructure as bikes or pedestrians.
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	N/A
(4) Transition to a circular economy	Measures are in place to manage waste, in accordance with the waste hierarchy, both in the use phase (maintenance) and the end-of-life, including through reuse and recycling of batteries and electronics (in particular critical raw materials therein).
(5) Pollution prevention and control	N/A
(6) Protection and restoration of biodiversity and ecosystems	N/A

6.5.   Transport by motorbikes, passenger cars and light commercial vehicles

Description of the activity

Purchase, financing, renting, leasing and operation of vehicles designated as category M1 ([^E0252]), N1 ([^E0253]), both falling under the scope of Regulation (EC) No 715/2007 of the European Parliament and of the Council ([^E0254]), or L (2- and 3-wheel vehicles and quadricycles) ([^E0255]).

The economic activities in this category could be associated with several NACE codes, in particular H49.32, H49.39 and N77.11 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

Where an economic activity in this category does not fulfil the substantial contribution criterion specified in point (a)(ii) and (b) of this Section, the activity is a transitional activity as referred to in Article 10(2) of Regulation (EU) 2020/852, provided it complies with the remaining 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 complies with the following criteria: (a) for vehicles of category M1 and N1, both falling under the scope of Regulation (EC) No 715/2007: (i) until 31 December 2025, specific emissions of CO2, as defined in Article 3(1), point (h), of Regulation (EU) 2019/631, are 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. (b) for vehicles of category L, the tailpipe CO2 emissions equal to 0 g CO2e/km calculated in accordance with the emission test laid down in Regulation (EU) 168/2013. | The activity complies with the following criteria: (a) for vehicles of category M1 and N1, both falling under the scope of Regulation (EC) No 715/2007: (i) until 31 December 2025, specific emissions of CO2, as defined in Article 3(1), point (h), of Regulation (EU) 2019/631, are 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. (b) for vehicles of category L, the tailpipe CO2 emissions equal to 0 g CO2e/km calculated in accordance with the emission test laid down in Regulation (EU) 168/2013. | | 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 | N/A | | (4) Transition to a circular economy | Vehicles of categories M1 and N1 are both of the following: (a) reusable or recyclable to a minimum of 85 % by weight; (b) reusable or recoverable to a minimum of 95 % by weight [^E0256]. Measures are in place to manage waste both in the use phase (maintenance) and the end-of-life of the fleet, including through reuse and recycling of batteries and electronics (in particular critical raw materials therein), in accordance with the waste hierarchy. | | | | | (5) Pollution prevention and control | Vehicles comply with the requirements of the most recent applicable stage of the Euro 6 light-duty emission type-approval [^E0257] set out in accordance with Regulation (EC) No 715/2007. Vehicles comply with the emission thresholds for clean light-duty vehicles set out in Table 2 of the Annex to Directive 2009/33/EC of the European Parliament and of the Council [^E0258]. For road vehicles of categories M and N, tyres comply with external rolling noise requirements in the highest populated class and with Rolling Resistance Coefficient (influencing the vehicle energy efficiency) in the highest two populated classes as set out in Regulation (EU) 2020/740 and as can be verified from the European Product Registry for Energy Labelling (EPREL). Vehicles comply with Regulation (EU) No 540/2014 of the European Parliament and of the Council [^E0259]. | | | | | (6) Protection and restoration of biodiversity and ecosystems | N/A |

As set out in Annex I of Directive 2005/64/EC of the European Parliament and of the Council of 26 October 2005 on the type-approval of motor vehicles with regard to their reusability, recyclability and recoverability and amending Council Directive 70/156/EEC (OJ L 310, 25.11.2005, p. 10).

Commission Regulation (EU) 2018/1832 of 5 November 2018 amending Directive 2007/46/EC of the European Parliament and of the Council, Commission Regulation (EC) No 692/2008 and Commission Regulation (EU) 2017/1151 for the purpose of improving the emission type approval tests and procedures for light passenger and commercial vehicles, including those for in-service conformity and real-driving emissions and introducing devices for monitoring the consumption of fuel and electric energy (OJ L 301, 27.11.2018, p. 1).

Directive 2009/33/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of clean and energy-efficient road transport vehicles (OJ L 120, 15.5.2009, p. 5).

[^E0259]: (⁴)

Regulation (EU) No 540/2014 of the European Parliament and of the Council of 16 April 2014 on the sound level of motor vehicles and of replacement silencing systems, and amending Directive 2007/46/EC and repealing Directive 70/157/EEC (OJ L 158, 27.5.2014, p. 131).

6.6.   Freight transport services by road

Description of the activity

Purchase, financing, leasing, rental and operation of vehicles designated as category N1, N2 ([^E0260]) or N3 ([^E0261]) falling under the scope of EURO VI ([^E0262]), step E or its successor, for freight transport services by road.

The economic activities in this category could be associated with several NACE codes, in particular H49.4.1, H53.10, H53.20 and N77.12 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

Where an economic activity in this category does not fulfil the substantial contribution criterion specified in point (1)(a), (1)( b) or (1)(c)(i) of this Section, the activity is a transitional activity as referred to in Article 10(2) of Regulation (EU) 2020/852, provided it complies with the remaining technical screening criteria set out in this Section.

Technical screening criteria

Substantial contribution to climate change mitigation	Substantial contribution to climate change mitigation
1. The activity complies with one of the following criteria: (a) vehicles of category N1 have zero direct (tailpipe) CO2 emissions; (b) vehicles of category N2 and N3 with a technically permissible maximum laden mass not exceeding 7,5 tonnes are ‘zero-emission heavy-duty vehicles’ as defined in Article 3, point (11), of Regulation (EU) 2019/1242; (c) vehicles of category N2 and N3 with a technically permissible maximum laden mass exceeding 7,5 tonnes are one of the following: (i) ‘zero-emission heavy-duty vehicles’, as defined in Article 3, point (11), of Regulation (EU) 2019/1242; (ii) where technologically and economically not feasible to comply with the criterion in point (i), ‘low-emission heavy-duty vehicles’ as defined in Article 3, point (12), of that Regulation. 2. Vehicles are not dedicated to the transport of fossil fuels.	1. The activity complies with one of the following criteria: (a) vehicles of category N1 have zero direct (tailpipe) CO2 emissions; (b) vehicles of category N2 and N3 with a technically permissible maximum laden mass not exceeding 7,5 tonnes are ‘zero-emission heavy-duty vehicles’ as defined in Article 3, point (11), of Regulation (EU) 2019/1242; (c) vehicles of category N2 and N3 with a technically permissible maximum laden mass exceeding 7,5 tonnes are one of the following: (i) ‘zero-emission heavy-duty vehicles’, as defined in Article 3, point (11), of Regulation (EU) 2019/1242; (ii) where technologically and economically not feasible to comply with the criterion in point (i), ‘low-emission heavy-duty vehicles’ as defined in Article 3, point (12), of that Regulation. 2. Vehicles are not dedicated to the transport of fossil fuels.
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	N/A
(4) Transition to a circular economy	Vehicles of category N1, N2 and N3 are both of the following: (a) reusable or recyclable to a minimum of 85 % by weight; (b) reusable or recoverable to a minimum of 95 % by weight [^E0263]. Measures are in place to manage waste both in the use phase (maintenance) and the end-of-life of the fleet, including through reuse and recycling of batteries and electronics (in particular critical raw materials therein), in accordance with the waste hierarchy.
(5) Pollution prevention and control	For road vehicles of categories M and N, tyres comply with external rolling noise requirements in the highest populated class and with Rolling Resistance Coefficient (influencing the vehicle energy efficiency) in the highest two populated classes as set out in Regulation (EU) 2020/740 and as can be verified from the European Product Registry for Energy Labelling (EPREL). Vehicles comply with the requirements of the most recent applicable stage of the Euro VI heavy duty emission type-approval [^E0264] set out in accordance with Regulation (EC) No 595/2009. Vehicles comply with Regulation (EU) No 540/2014.
(6) Protection and restoration of biodiversity and ecosystems	N/A

[^E0263]: (¹)

As set out in Annex I to Directive 2005/64/EC.

[^E0264]: (²)

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).

6.7.   Inland passenger water transport

Description of the activity

Purchase, financing, leasing, rental and operation of passenger vessels on inland waters, involving vessels that are not suitable for sea transport.

The economic activities in this category could be associated with NACE code H50.30 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

Where an economic activity in this category does not fulfil the substantial contribution criterion specified in point (a) of this Section, the activity is a transitional activity as referred to in Article 10(2) of Regulation (EU) 2020/852, provided it complies with the remaining 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 complies with one of the following criteria: (a)  the vessels have zero direct (tailpipe) CO2 emissions; (b)  until 31 December 2025, hybrid and dual fuel vessels derive at least 50 % of their energy from zero direct (tailpipe) CO2 emission fuels or plug-in power for their normal operation;   (c)  where technologically and economically not feasible to comply with point (a), from 1 January 2026 onwards the yearly average greenhouse gas intensity of the energy used on-board by a ship during a reporting period [^E0265] does not exceed the following limits: (a)  76,4 g CO2e/MJ from 1 January 2026 until 31 December 2029; (b)  61,1 g CO2e/MJ from 1 January 2030 until 31 December 2034; (c)  45,8 g CO2e/MJ from 1 January 2035 until 31 December 2039; (d)  30,6 g CO2e/MJ from 1 January 2040 until 31 December 2044; (e)  15,3 g CO2e/MJ from 1 January 2045 until 31 December 2049; (f)  0 g CO2e/MJ from 1 January 2050.	The activity complies with one of the following criteria: (a)  the vessels have zero direct (tailpipe) CO2 emissions; (b)  until 31 December 2025, hybrid and dual fuel vessels derive at least 50 % of their energy from zero direct (tailpipe) CO2 emission fuels or plug-in power for their normal operation;   (c)  where technologically and economically not feasible to comply with point (a), from 1 January 2026 onwards the yearly average greenhouse gas intensity of the energy used on-board by a ship during a reporting period [^E0265] does not exceed the following limits: (a)  76,4 g CO2e/MJ from 1 January 2026 until 31 December 2029; (b)  61,1 g CO2e/MJ from 1 January 2030 until 31 December 2034; (c)  45,8 g CO2e/MJ from 1 January 2035 until 31 December 2039; (d)  30,6 g CO2e/MJ from 1 January 2040 until 31 December 2044; (e)  15,3 g CO2e/MJ from 1 January 2045 until 31 December 2049; (f)  0 g CO2e/MJ from 1 January 2050.
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	Measures are in place to manage and recycle waste at the end-of life, including through decommissioning contractual agreements with recycling service providers, reflection in financial projections or official project documentation. These measures ensure that components and materials are segregated and treated to maximise recycling and reuse in accordance with the waste hierarchy, EU waste regulation principles and applicable regulations, in particular through the reuse and recycling of batteries and electronics and the critical raw materials therein. These measures also include the control and management of hazardous materials. Measures are in place to prevent the generation of waste in the use phase (maintenance, operation of transport services with regards to catering waste) and to manage any remaining waste in accordance with the waste hierarchy.
(5) Pollution prevention and control	Engines in vessels comply with emission limits set out in Annex II to Regulation (EU) 2016/1628 (including vessels meeting those limits without type-approved solutions such as through after-treatment).
(6) Protection and restoration of biodiversity and ecosystems	N/A

[^E0265]: (¹)

The greenhouse gas intensity of the energy used on-board by a ship is verified by an independent third party and calculated as the amount of greenhouse gas emissions per unit of energy according to the methodology and default values specified in a Regulation of the European Parliament and of the Council on the use of renewable and low-carbon fuels in maritime transport and amending Directive 2009/16/EC.

6.8.   Inland freight water transport

Description of the activity

Purchase, financing, leasing, rental and operation of freight vessels on inland waters, involving vessels that are not suitable for sea transport.

The economic activities in this category could be associated with several NACE code H50.4 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

Where an economic activity in this category does not fulfil the substantial contribution criterion specified in point (a) of this Section, the activity is a transitional activity as referred to in Article 10(2) of Regulation (EU) 2020/852, provided it complies with the remaining technical screening criteria set out in this Section.

Technical screening criteria

| | |

| --- | --- | | Substantial contribution to climate change mitigation | Substantial contribution to climate change mitigation | | 1. The activity complies with one or both of the following criteria: (a) the vessels have zero direct (tailpipe) CO2 emission; (b)  where technologically and economically not feasible to comply with the criterion in point (a), until 31 December 2025, the vessels 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 [^E0266], 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 2019/1242;   (c)  where technologically and economically not feasible to comply with point (a), from 1 January 2026 onwards, the yearly average greenhouse gas intensity of the energy used on-board by a ship or a company’s fleet during a reporting period [^E0267] does not exceed the following limits: (a)  76,4 g CO2e/MJ from 1 January 2026 until 31 December 2029; (b)  61,1 g CO2e/MJ from 1 January 2030 until 31 December 2034; (c)  45,8 g CO2e/MJ from 1 January 2035 until 31 December 2039; (d)  30,6 g CO2e/MJ from 1 January 2040 until 31 December 2044; (e)  15,3 g CO2e/MJ from 1 January 2045 until 31 December 2049; (f)  0 g CO2e/MJ from 1 January 2050. 2. Vessels are not dedicated to the transport of fossil fuels. | 1. The activity complies with one or both of the following criteria: (a) the vessels have zero direct (tailpipe) CO2 emission; (b)  where technologically and economically not feasible to comply with the criterion in point (a), until 31 December 2025, the vessels 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 [^E0266], 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 2019/1242;   (c)  where technologically and economically not feasible to comply with point (a), from 1 January 2026 onwards, the yearly average greenhouse gas intensity of the energy used on-board by a ship or a company’s fleet during a reporting period [^E0267] does not exceed the following limits: (a)  76,4 g CO2e/MJ from 1 January 2026 until 31 December 2029; (b)  61,1 g CO2e/MJ from 1 January 2030 until 31 December 2034; (c)  45,8 g CO2e/MJ from 1 January 2035 until 31 December 2039; (d)  30,6 g CO2e/MJ from 1 January 2040 until 31 December 2044; (e)  15,3 g CO2e/MJ from 1 January 2045 until 31 December 2049; (f)  0 g CO2e/MJ from 1 January 2050. 2. Vessels are not dedicated to the transport of fossil fuels. | | 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 | Measures are in place to manage and recycle waste at the end-of life, including through decommissioning contractual agreements with recycling service providers, reflection in financial projections or official project documentation. These measures ensure that components and materials are segregated and treated to maximise recycling and reuse in accordance with the waste hierarchy, EU waste regulation principles and applicable regulations, in particular through the reuse and recycling of batteries and electronics and the critical raw materials therein. These measures also include the control and management of hazardous materials. | | (5) Pollution prevention and control | Engines in vessels comply with emission limits set out in Annex II to Regulation (EU) 2016/1628 (including vessels meeting those limits without type-approved solutions such as through after-treatment). | | | | | (6) Protection and restoration of biodiversity and ecosystems | N/A |

[^E0266]: (¹)

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.

The greenhouse gas intensity of the energy used on-board by a ship is verified by an independent third party and calculated as the amount of greenhouse gas emissions per unit of energy according to the methodology and default values specified in a Regulation of the European Parliament and of the Council on the use of renewable and low-carbon fuels in maritime transport and amending Directive 2009/16/EC.

6.9.   Retrofitting of inland water passenger and freight transport

Description of the activity

Retrofit and upgrade of vessels for transport of freight or passengers on inland waters, involving vessels that are not suitable for sea transport.

The economic activities in this category could be associated several NACE codes, in particular H50.4, H50.30 and C33.15 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
1. The retrofitting activity achieves one or more of the following: (a)  reduces fuel consumption of the inland passenger vessel by at least 15 % expressed per unit of energy per complete journey (full passenger cruise), as demonstrated by a comparative calculation for the representative navigation areas (including representative load profiles and docking) in which the vessel is to operate or by means of the results of model tests or simulations; (b)  reduces fuel consumption of the inland freight vessel by at least 15 % expressed per unit of energy per tonne kilometre, as demonstrated by a comparative calculation for the representative navigation areas (including representative load profiles) in which the vessel is to operate or by means of the results of model tests or simulations. 2.  Vessels retrofitted or upgraded are not dedicated to transport of fossil fuels.	1. The retrofitting activity achieves one or more of the following: (a)  reduces fuel consumption of the inland passenger vessel by at least 15 % expressed per unit of energy per complete journey (full passenger cruise), as demonstrated by a comparative calculation for the representative navigation areas (including representative load profiles and docking) in which the vessel is to operate or by means of the results of model tests or simulations; (b)  reduces fuel consumption of the inland freight vessel by at least 15 % expressed per unit of energy per tonne kilometre, as demonstrated by a comparative calculation for the representative navigation areas (including representative load profiles) in which the vessel is to operate or by means of the results of model tests or simulations. 2.  Vessels retrofitted or upgraded are not dedicated to transport of fossil fuels.
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	Measures are in place to manage and recycle waste at the end-of life, including through decommissioning contractual agreements with recycling service providers, reflection in financial projections or official project documentation. These measures ensure that components and materials are segregated and treated to maximise recycling and reuse in accordance with the waste hierarchy, EU waste regulation principles and applicable regulations, in particular through the reuse and recycling of batteries and electronics and the critical raw materials therein. These measures also include the control and management of hazardous materials
(5) Pollution prevention and control	The activity complies with the criteria set out in Appendix C to this Annex. Engines in vessels comply with emission limits set out in Annex II to Regulation (EU) 2016/1628 (including vessels meeting those limits without type-approved solutions such as through after-treatment).
(6) Protection and restoration of biodiversity and ecosystems	N/A

6.10.   Sea and coastal freight water transport, vessels for port operations and auxiliary activities

Description of the activity

Purchase, financing, chartering (with or without crew) and operation of vessels designed and equipped for transport of freight or for the combined transport of freight and passengers on sea or coastal waters, whether scheduled or not. Purchase, financing, renting and operation of vessels required for port operations and auxiliary activities, such as tugboats, mooring vessels, pilot vessels, salvage vessels and ice-breakers.

The economic activities in this category could be associated with several NACE codes, in particular H50.2, H52.22 and N77.34 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

Where an economic activity in this category does not fulfil the substantial contribution criterion specified in point 1 (a) of this Section, the activity is a transitional activity as referred to in Article 10(2) of Regulation (EU) 2020/852, provided it complies with the remaining technical screening criteria set out in this Section.

Technical screening criteria

Substantial contribution to climate change mitigation	Substantial contribution to climate change mitigation
1. The activity complies with one or more of the following criteria: (a) the vessels have zero direct (tailpipe) CO2 emissions; (b)  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; (c)  where technologically and economically not feasible to comply with the criterion in point (a), 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 have direct (tailpipe) CO2 emissions, calculated using the International Maritime Organization (IMO) Energy Efficiency Design Index (EEDI) [^E0268], 50 % lower than the average reference CO2 emissions value defined for heavy duty vehicles (vehicle sub group 5-LH) in accordance with Article 11 of Regulation 2019/1242; (d)  where technologically and economically not feasible to comply with the criterion in point (a), 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 [^E0269] if the vessels are able to run on zero direct (tailpipe) CO2 emission fuels or on fuels from renewable sources [^E0270];   (e)  where technologically and economically not feasible to comply with point (a), from 1 January 2026, the vessels that are able to run on zero direct (tailpipe) CO2 emission fuels or on fuels from renewable sources [^E0270] 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 [^E0282], 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; (f)  where technologically and economically not feasible to comply with the criterion in point (a), from 1 January 2026, in addition to an attained Energy Efficiency Existing Ship Index (EEXI) value equivalent to reducing the EEDI reference line by at least 10 percentage points below the EEXI requirements applicable on 1 January 2023 [^E0283], the yearly average greenhouse gas intensity of the energy used on-board by a ship during a reporting period [^E0284] does not exceed the following limits: (a)  76,4 g CO2e/MJ from 1 January 2026 until 31 December 2029; (b)  61,1 g CO2e/MJ from 1 January 2030 until 31 December 2034; (c)  45,8 g CO2e/MJ from 1 January 2035 until 31 December 2039; (d)  30,6 g CO2e/MJ from 1 January 2040 until 31 December 2044; (e)  15,3 g CO2e/MJ from 1 January 2045. 2. Vessels are not dedicated to the transport of fossil fuels.	1. The activity complies with one or more of the following criteria: (a) the vessels have zero direct (tailpipe) CO2 emissions; (b)  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; (c)  where technologically and economically not feasible to comply with the criterion in point (a), 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 have direct (tailpipe) CO2 emissions, calculated using the International Maritime Organization (IMO) Energy Efficiency Design Index (EEDI) [^E0268], 50 % lower than the average reference CO2 emissions value defined for heavy duty vehicles (vehicle sub group 5-LH) in accordance with Article 11 of Regulation 2019/1242; (d)  where technologically and economically not feasible to comply with the criterion in point (a), 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 [^E0269] if the vessels are able to run on zero direct (tailpipe) CO2 emission fuels or on fuels from renewable sources [^E0270];   (e)  where technologically and economically not feasible to comply with point (a), from 1 January 2026, the vessels that are able to run on zero direct (tailpipe) CO2 emission fuels or on fuels from renewable sources [^E0270] 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 [^E0282], 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; (f)  where technologically and economically not feasible to comply with the criterion in point (a), from 1 January 2026, in addition to an attained Energy Efficiency Existing Ship Index (EEXI) value equivalent to reducing the EEDI reference line by at least 10 percentage points below the EEXI requirements applicable on 1 January 2023 [^E0283], the yearly average greenhouse gas intensity of the energy used on-board by a ship during a reporting period [^E0284] does not exceed the following limits: (a)  76,4 g CO2e/MJ from 1 January 2026 until 31 December 2029; (b)  61,1 g CO2e/MJ from 1 January 2030 until 31 December 2034; (c)  45,8 g CO2e/MJ from 1 January 2035 until 31 December 2039; (d)  30,6 g CO2e/MJ from 1 January 2040 until 31 December 2044; (e)  15,3 g CO2e/MJ from 1 January 2045. 2. Vessels are not dedicated to the transport of fossil fuels.
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	Measures are in place to manage and recycle waste at the end-of life, including through decommissioning contractual agreements with recycling service providers, reflection in financial projections or official project documentation. These measures ensure that components and materials are segregated and treated to maximise recycling and reuse in accordance with the waste hierarchy, EU waste regulation principles and applicable regulations, in particular through the reuse and recycling of batteries and electronics and the critical raw materials therein. These measures also include the control and management of hazardous materials. For existing ships above 500 gross tonnage and the new-built ones replacing them, the activity complies with the requirements of Regulation (EU) No 1257/2013 of the European Parliament and of the Council [^E0271]. The scrap ships are recycled in facilities included on the European List of ship recycling facilities as laid down in Commission Implementing Decision 2016/2323 [^E0272]. The activity complies with Directive (EU) 2019/883 of the European Parliament and of the Council [^E0273] as regards the protection of the marine environment against the negative effects from discharges of waste from ships. The ship is operated in accordance with Annex V to the International Convention for the Prevention of Pollution from Ships of 2 November 1973 (the IMO MARPOL Convention), in particular to produce reduced quantities of waste and to reduce legal discharges, by managing its waste in a sustainable and environmentally sound manner.
(5) Pollution prevention and control	As regards the reduction of sulphur oxides emissions and particulate matters, vessels comply with Directive (EU) 2016/802 of the European Parliament and of the Council [^E0274], and with Regulation 14 [^E0276] of Annex VI to the IMO MARPOL Convention. Sulphur in fuel content does not exceed 0,5 % in mass (the global sulphur limit) and 0,1 % in mass in emission control area (ECA) for sulphur oxides designated in the North and Baltic Seas as well as in the Mediterranean Sea (as of 2025) by the IMO [^E0285]. As regards nitrogen oxides (NOx) emissions, vessels comply with Regulation 13 [^E0286] of Annex VI to IMO MARPOL Convention. Tier II NOx requirement applies to ships constructed after 2011. Only while operating in NOx emission control areas established under IMO rules, ships constructed after 1 January 2016 comply with stricter engine requirements (Tier III) reducing NOx emissions [^E0278]. Discharges of black and grey water comply with Annex IV to the IMO MARPOL Convention. Measures are in place to minimise toxicity of anti-fouling paint and biocides as laid down in Regulation (EU) No 528/2012.
(6) Protection and restoration of biodiversity and ecosystems	Releases of ballast water containing non-indigenous species are prevented in line with the International Convention for the Control and Management of Ships' Ballast Water and Sediments (BWM). Measures are in place to prevent the introduction of non-indigenous species by biofouling of hull and niche areas of ships taking into account the IMO Biofouling Guidelines [^E0280]. Noise and vibrations are limited by using noise reducing propellers, hull design or on-board machinery in line with the guidance given in the IMO Guidelines for the Reduction of Underwater Noise [^E0281]. In the Union, the activity does not hamper the achievement of good environmental status, as set out in Directive 2008/56/EC, requiring that the appropriate measures are taken to prevent or mitigate impacts in relation to that Directive’s Descriptors 1 (biodiversity), 2 (non-indigenous species), 6 (seabed integrity), 8 (contaminants), 10 (marine litter), 11 (Noise/Energy) and as set out in Commission Decision (EU) 2017/848 in relation to the relevant criteria and methodological standards for those descriptors, as applicable.

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

EEDI requirements as agreed by the Marine Environment Protection Committee of the International Maritime Organization on its seventy-fifth session. Vessels that fall into the ship types set out in MARPOL Annex VI Regulation 2, but are not considered as new ship under that regulation may provide attained EEDI value calculated on a voluntary basis in line with MARPOL Annex VI Chapter 4 and have those calculations verified in line with MARPOL Annex VI, Chapter 2.

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

Regulation (EU) No 1257/2013 of the European Parliament and of the Council of 20 November 2013 on ship recycling and amending Regulation (EC) No 1013/2006 and Directive 2009/16/EC (OJ L 330, 10.12.2013, p. 1).

Commission Implementing Decision 2016/2323 establishing the European List of ship recycling facilities pursuant to Regulation (EU) No 1257/2013 of the European Parliament and of the Council on ship recycling (OJ L 345, 20.12.2016, p. 119).

Directive (EU) 2019/883 of the European Parliament and of the Council of 17 April 2019 on port reception facilities for the delivery of waste from ships, amending Directive 2010/65/EU and repealing Directive 2000/59/EC (OJ L 151, 7.6.2019, p. 116).

Directive (EU) 2016/802 of the European Parliament and of the Council of 11 May 2016 relating to a reduction in the sulphur content of certain liquid fuels (OJ L 132, 21.5.2016, p. 58).

(version of 4.6.2021: http://www.imo.org/en/OurWork/Environment/PollutionPrevention/AirPollution/Pages/Sulphur-oxides-(SOx)-%E2%80%93-Regulation-14.aspx).

As regards the extension of the requirements applying in Emission Control Area to other Union seas, countries bordering the Mediterranean Sea are discussing the creation of relevant ECA under the legal framework of the Barcelona Convention.

[^E0277]: (¹⁰)

(version of 4.6.2021: http://www.imo.org/en/OurWork/Environment/PollutionPrevention/AirPollution/Pages/Nitrogen-oxides-(NOx)-–-Regulation-13.aspx).

[^E0278]: (¹¹)

In Union seas, the requirement is applicable as of 2021 in the Baltic and North Seas.

International Convention on the Control of Harmful Anti-fouling Systems on Ships of 5 October 2001.

IMO Guidelines for the control and management of ships' biofouling to minimize the transfer of invasive aquatic species, resolution MEPC.207(62).

IMO Guidelines for the Reduction of Underwater Noise from Commercial Shipping to Address Adverse Impacts on Marine Life, (MEPC.1/Circ.833).

[^E0282]: (¹⁵)

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.

EEXI 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-sixth session. The defined percentage points in the Taxonomy technical screening criteria for EEXI must be added to EEXI percentage reduction factor. (Attained Energy Efficiency Existing Ship Index (EEXI), mandatory from 1 January 2023 for all ships in maritime freight/passenger transport, to measure their energy efficiency and to initiate the collection of data for the reporting of their annual operational carbon intensity indicator (CII) and CII rating. (version of 27.6.2023: https://www.imo.org/en/MediaCentre/HotTopics/Pages/EEXI-CII-FAQ.aspx).

The greenhouse gas intensity of the energy used on-board by a ship is verified by an independent third party and calculated as the amount of greenhouse gas emissions per unit of energy according to the methodology and default values specified in a Regulation of the European Parliament and of the Council on the use of renewable and low-carbon fuels in maritime transport and amending Directive 2009/16/EC.

(Version of 27.6.2023: http://www.imo.org/en/OurWork/Environment/PollutionPrevention/AirPollution/Pages/Sulphur-oxides- (SOx)-%E2 %80 %93-Regulation-14.aspx).

(Version of 27.6.2023: http://www.imo.org/en/OurWork/Environment/PollutionPrevention/AirPollution/Pages/Nitrogenoxides-(NOx)-–-Regulation-13.aspx).

6.11.   Sea and coastal passenger water transport

Description of the activity

Purchase, financing, chartering (with or without crew) and operation of vessels designed and equipped for performing passenger transport, on sea or coastal waters, whether scheduled or not. The economic activities in this category include operation of ferries, water taxies and excursions, cruise or sightseeing boats.

The activity could be associated with several NACE codes, in particular H50.10, N77.21 and N77.34 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

Where an economic activity in this category does not fulfil the substantial contribution criterion specified in point (a) of this Section, the activity is a transitional activity as referred to in Article 10(2) of Regulation (EU) 2020/852, provided it complies with the remaining technical screening criteria set out in this Section.

Technical screening criteria