Commission Implementing Regulation (EU) 2024/2493 of 23 September 2024 amending Implementing Regulation (EU) 2018/2066 as regards updating the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council

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• (52) Annex IV is amended as follows:

• (a) The title of Section 2 is replaced by the following:

‘REFINING OF OIL AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC’;

• (b) Section 5, is amended as follows:

• (1) the title of Section 5 is replaced by the following:

‘PRODUCTION OF IRON AND STEEL AS LISTED IN ANNEX I TO DIRECTIVE 2003/87/EC’;

• (2) in Section 5, point (B), first paragraph, the term ‘pig iron’ is replaced by ‘iron’;

• (c) in Section 6, point (A), the first paragraph is replaced by the following:

‘The operator shall not apply the provisions in this section for the monitoring and reporting of CO2 emissions from the production of iron and steel and primary aluminium.’;

• (d) Section 7 is amended as follows:

• (i) the title is replaced by the following:

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

• (ii) in Point (A), the first and second paragraphs are replaced by the following:

‘The operator shall apply the provisions of this section to the monitoring and reporting of CO2 emissions from the production of alumina (Al2O3), the production of electrodes for primary aluminium smelting, including stand-alone plants for the production of such electrodes, and the consumption of electrodes during electrolysis.

The operator shall consider at least the following potential sources for CO2 emissions: fuels for the production of heat or steam, Al2O3 production, electrode production, reduction of Al2O3 during electrolysis which is related to electrode consumption, and use of soda ash or other carbonates for waste gas scrubbing.’;

• (e) in Section 10, point (A), the second paragraph is replaced by the following:

‘Where the burnt lime and the CO2 stemming from the limestone are used for purification processes, the CO2 shall be considered emitted, unless the CO2 is bound in a product that satisfies the conditions set out in Article 49a(1) of this Regulation.’;

• (f) in Section 17, point (B), the second paragraph is replaced by the following:

‘Where CO2 from ammonia production is used as feedstock for the production of urea or other chemicals, or transferred out of the installation for any use not covered by Article 49(1) of this Regulation, the related amount of CO2 shall be considered as emitted by the installation producing the CO2 , unless the CO2 is bound in a product that satisfies the conditions set out in Article 49a(1) of this Regulation.’;

• (g) Section 20 is amended as follows:

• (i) in Point (A), points (b) and (c) are replaced by the following:

• ‘(b) raw materials, including vent gas from calcination of limestone;

• (c) waste gases from washing or filtration steps after carbonation.’;

• (ii) point (B) is replaced by the following:

‘B.   Specific monitoring rules

Emissions from combustion processes, including flue gas scrubbing shall be monitored in accordance with Section 1 of this Annex. Process emissions from raw material components and additives shall be monitored in accordance with Section 4 of Annex II to this Regulation.

Intermediary CO2 for the production of soda ash shall be considered as emitted by the installation producing the CO2, unless the CO2 is bound in a product that satisfies the conditions set out in Article 49a(1) of this Regulation.’;

• (h) Section 21 is amended as follows:

• (i) in Point (A), the first paragraph is replaced by the following:

‘CO2 capture shall be performed either by a dedicated installation receiving CO2 by transfer from one or more other installations, or by the same installation carrying out the activities producing the captured CO2 under the same greenhouse gas emissions permit. All parts of the installation related to CO2 capture, and transfer to a CO2 transport infrastructure or to a site for geological storage of CO2 greenhouse gas emissions, including any functionally connected ancillary facilities, such as CO2 intermediate storage, booster, liquefaction, gasification, purification stations or heaters, shall be included in the greenhouse gas emissions permit and accounted for in the associated monitoring plan. In the case of the installation carrying out other activities covered by Directive 2003/87/EC, the emissions of those activities shall be monitored in accordance with the other relevant sections of this Annex.’;

• (ii) point (B) is replaced by the following:

‘B.   Quantification of transferred and emitted CO2 amounts

B.1.   Installation level quantification

Each operator shall calculate the emissions by taking into account the potential CO2 emissions from all emission relevant processes at the installation, as well as the amount of CO2 captured and transferred to the CO2 infrastructure, using the following formula:

Image omitted; see official source

Where:

Ecapture installation	=	Total greenhouse gas emissions of the capture installation;
Tinput	=	Amount of CO2 transferred to the capture installation, determined either based on one or more source streams as in a mass balance methodology in accordance with Article 25 or based on a measurement-based methodology in accordance with Article 40 to 46 and Article 49 of this Regulation.
Ewithout capture	=	Emissions of the installation assuming the CO2 were not captured, meaning the sum of the emissions from all other activities at the installation, monitored in accordance with relevant sections of Annex IV, including Method B in Section 22 of Annex IV to this Regulation for any functionally connected ancillary facilities;
Tfor storage	=	Amount of CO2 transferred to a CO2 transport infrastructure or a storage site, determined either based on one or more source streams as in a mass balance methodology in accordance with Article 25 or based on a measurement-based methodology in accordance with Article 40 to 46 and Article 49 of this Regulation.

In cases where CO2 capture is carried out by the same installation as the one from which the captured CO2 originates, the operator shall use zero for Tinput.

In cases of stand-alone capture installations, the operators of these installations shall take into consideration the following:

• (a) the operator shall consider Ewithout capture to represent the amount of emissions that occur from other sources than the CO2 transferred to the installation for capture. The operator shall determine those emissions in accordance with this Regulation;

• (b) by way of derogation from the monitoring methodology described in this section, the operator may monitor the emissions of the installation by using Method B as described in Section 22 of Annex IV to this Regulation.

In the case of stand-alone capture installations, the operator of the installation transferring CO2 to the capture installation shall deduct the amount Tinput from the emissions of its installation based either as one or more source streams as in a mass balance methodology in accordance with Article 25 or based on a measurement-based methodology in accordance with Article 49 of this Regulation.

B.2.   Determination of transferred CO2

Each operator shall determine the amount of CO2 transferred from and to the capture installation based either as one or more source streams as in a mass balance methodology in accordance with Article 25 or based on a measurement-based methodology in accordance Articles 40 to 46 and Article 49 of this Regulation.’;

• (i) Section 22 is replaced by the following:

‘22.   DETERMINATION OF GREENHOUSE GAS EMISSIONS FROM THE TRANSPORT OF CO2 FOR GEOLOGICAL STORAGE IN A STORAGE SITE PERMITTED UNDER DIRECTIVE 2009/31/EC

A. Scope

The boundaries for monitoring and reporting emissions from CO2 transport shall be laid down in the CO2 transport infrastructure’s greenhouse gas emissions permit, including all ancillary facilities functionally connected to the transport infrastructure, such as CO2 intermediate storage, booster, liquefaction, gasification, purification stations or heaters. Each transport infrastructure shall have a minimum of one start point and one end point, each connected to other installations or CO2 transport infrastructure carrying out one or more of the activities: capture, transport or geological storage of CO2. Start and end points may be set at bifurcations of the transport infrastructure and at cross national borders. Start and end points as well as the installations or CO2 transport infrastructure they are connecting to, shall be laid down in the greenhouse gas emissions permit.

Each operator of a CO2 transport infrastructure shall consider at least the following potential emission sources for CO2 emissions: combustion and other processes at installations functionally connected to the transport infrastructure including booster stations and liquefaction stations; combustion units, including internal combustion units in CO2 transport vehicles, to the extent emissions are not subject to surrender obligations related to activities listed in Annexes I or III to Directive 2003/87/EC in that same reporting year; fugitive emissions from the transport infrastructure; vented emissions from the transport infrastructure; and emissions from leakage incidents in the transport infrastructure.

CO2 transported for purposes other than for geological storage in a storage site permitted under Directive 2009/31/EC shall not be part of the boundaries for monitoring and reporting emissions by the CO2 transport infrastructure. In cases where the same infrastructure is used for the transport of CO2 for multiple purposes, including for geological storage in a storage site permitted under Directive 2009/31/EC, in a manner where the different consignments cannot be distinguished, the operator of a CO2 transport infrastructure shall indicate this in the greenhouse gas emissions permit and establish a method for recording and documenting the volumes of CO2 transported for purposes other for geological storage in a storage site permitted under Directive 2009/31/EC. The operator of a CO2 transport infrastructure shall monitor emissions resulting from the total volume of CO2 transported but shall report as emitted the share of the emissions corresponding to the volume of CO2 transported for geological storage in a storage site permitted under Directive 2009/31/EC divided by total volume of CO2 transported.

B. Quantification Methodologies for CO2

The CO2 transport infrastructure operator shall determine emissions using one of the following methods:

• (a) Method A (overall mass balance of all input and output streams) set out in subsection B.1;

• (b) Method B (monitoring of emission sources individually) set out in subsection B.2.

The operator shall apply Method B unless the operator can demonstrate to the competent authority that the application of Method A will lead to more reliable results with lower uncertainty of the overall emissions, using best available technology and knowledge at the time of the application for the greenhouse gas emissions permit and approval of the monitoring plan, without incurring unreasonable costs. Where Method B is applied, each operator shall demonstrate to the satisfaction of the competent authority that the overall uncertainty for the annual level of greenhouse gas emissions for the operator’s transport infrastructure does not exceed 7,5 %.

The operator of a CO2 transport infrastructure using Method B shall not add CO2 received from another installation or CO2 transport infrastructure permitted in accordance with Directive 2003/87/EC to its calculated level of emissions, and shall not subtract from its calculated level of emissions any CO2 transferred to another installation or CO2 transport infrastructure permitted in accordance with Directive 2003/87/EC.

Each operator of a CO2 transport infrastructure shall use Method A for the validation of the results of Method B at least once annually. For that validation, the operator may use lower tiers for the application of Method A.

B.1.   Method A

Each operator shall determine emissions in accordance with the following formula:

Emissions [t CO2]=Etransport infrastructure +∑iTIN,i – ∑iTOUT,i– ΔEin transit

Where:

Emissions	=	Total CO2 emissions of the transport infrastructure [t CO2];
Etransport infrastructure	=	Amount of CO2 [t CO2] from the transport infrastructure’s own activity, meaning not emissions stemming from the CO2 transported, but being emitted from combustion or other processes functionally connected to the transport infrastructure, monitored in accordance with the relevant sections of Annex IV to this Regulation;
TIN,i	=	Amount of CO2 transferred to the transport infrastructure at entry point i, determined either based on one or more source streams as in a mass balance methodology in accordance with Article 25 or based on a measurement-based methodology in accordance with Articles 40 to 46 and Article 49 of this Regulation.
TOUT,i	=	Amount of CO2 transferred out of the transport infrastructure at exit point i, determined either based on one or more source streams as in a mass balance methodology in accordance with Article 25 or based on a measurement-based methodology in accordance with Articles 40 to 46 and Article 49 of this Regulation.
ΔEin transit	=	Amount of CO2 transferred to the transport infrastructure at entry point i, that is not transferred to another installation or CO2 transport infrastructure in the same reporting period but by the deadline indicated in Article 49(7) of this Regulation in the year after the reporting period. Corresponding amounts shall not be taken into account for TOUT,i for the subsequent reporting period.

B.2.   Method B

Each operator shall determine emissions considering all processes relevant to emissions at the installation as well as the amount of CO2 captured and transferred to the transport infrastructure using the following formula:

Emissions [t CO2]= E fugitive + Evented + E leakage events + Etransport infrastructue

Where:

Emissions	=	Total CO2 emissions of the transport infrastructure [t CO2];
Efugitive	=	Amount of fugitive emissions [t CO2] from CO2 transported in the transport infrastructure, including from seals, valves, intermediate compressor stations and intermediate storage facilities;
Evented	=	Amount of vented emissions [t CO2] from CO2 transported in the transport infrastructure;
Eleakage events	=	Amount of CO2 [t CO2] transported in the transport infrastructure, which is emitted as the result of the failure of one or more components of the transport infrastructure;
Etransport infrastructure	=	Amount of CO2 [t CO2] from the transport infrastructure’s own activity, meaning not emissions stemming from the CO2 transported, but being emitted from combustion or other processes functionally connected to the transport infrastructure, monitored in accordance with the relevant sections of Annex IV to this Regulation.

B.2.1.   Fugitive emissions from the transport infrastructure

The operator of a CO2 transport infrastructure shall consider fugitive emissions from at least any of the following types of equipment:

• (a) seals;

• (b) measurement devices;

• (c) valves;

• (d) intermediate compressor stations;

• (e) intermediate storage facilities including those mounted onto CO2 transport vehicles.

The operator shall determine average emission rates ER (expressed in g CO2/unit time) per piece of equipment per occurrence where fugitive emissions can be anticipated at the beginning of operation, and by the end of the first reporting year in which the transport infrastructure is in operation at the latest. The operator shall review those rates at least every 5 years in the light of the best available techniques and knowledge.

The operator shall calculate fugitive emissions by multiplying the number of pieces of equipment in each category by the emission rate and adding up the results for the single categories as shown in the following equation:

Image omitted; see official source

The number of occurrences (Noccurr) shall be the number of pieces of the given equipment per category, multiplied by the number of time units per year.

B.2.2.   Emissions from leakage events

The operator of a CO2 transport infrastructure shall provide evidence of the system integrity by using representative (spatial and time-related) temperature and pressure data. Where the data indicates that a leakage has occurred, the operator shall calculate the amount of CO2 leaked with a suitable methodology documented in the monitoring plan, based on industry best practice guidelines, including by use of the differences in temperature and pressure data compared to integrity related average pressure and temperature values.

B.2.3.   Vented emissions

Each operator of a CO2 transport infrastructure shall provide in the monitoring plan an analysis regarding potential situations of venting emissions, including for maintenance or emergency reasons, and provide a suitable documented methodology for calculating the amount of CO2 vented, based on industry best practice guidelines.’;

• (j) Section 23 is amended as follows:

• (i) in Point (A), the first paragraph is replaced by the following:

‘The competent authority shall base the boundaries for monitoring and reporting of emissions from geological storage of CO2 on the delimitation of the storage site and storage complex as specified in the permit pursuant to Directive 2009/31/EC, as well as all ancillary facilities functionally connected to the storage complex, such as CO2 intermediate storage, booster, liquefaction, gasification, purification stations or heaters. Where leakages from the storage complex are identified and lead to emissions or release of CO2 into the water column, the operator shall immediately carry out all the following:

• (a) notify the competent authority;

• (b) include the leakage as a source stream or an emission source for the respective installation;

• (c) monitor and report the emissions.’

• (ii) in Point (B), the first paragraph is replaced by the following:

‘The operator of the geological storage activity shall not add CO2 received from another installation to its calculated level of emissions, and shall not subtract from its calculated level of emissions any CO2 which is geologically stored in the storage site or which is transferred to another installation. The operator shall monitor emissions from any ancillary facilities functionally connected to the storage complex in accordance with the provisions set out in Section 22 of Annex IV to this Regulation.’;

• (iii) Point (B1), the second paragraph is replaced by the following:

‘Each operator shall determine V CO2 either as one or more source streams as in a mass balance methodology in accordance with Article 25 or by using a measurement-based methodology in accordance with Articles 41 to 46 of this Regulation. By way of derogation from the first sentence and upon approval by the competent authority, the operator may include in the monitoring plan an appropriate methodology for determining V CO2 based on industry best practice, where the application of monitoring methodologies referred to in the first sentence would incur unreasonable costs or the operator can demonstrate that the methodology based on industry best practice allows the amounts to be determined with at least the same accuracy as measurement-based methodologies.’;

• (iv) Point (B2), the first paragraph is replaced by the following:

‘Each operator shall consider at least the following potential additional emission sources from enhanced hydrocarbon recovery (EHR):’;

• (53) Annex V is amended as follows:

• (a) Table 1 is amended as follows:

• (i) the twelfth row, heading ‘Refining of mineral oil’ is replaced by the following:

‘ Refining of oil ’;

• (ii) the twenty-seventh row, heading ‘Primary aluminium production’ is replaced by the following:

‘ Primary aluminium or alumina production ’;

• (iii) the following rows are added at the end of the Table:

‘CO2 capture, transfer and geological storage in storage site permitted under Directive 2009/31/EC	‘CO2 capture, transfer and geological storage in storage site permitted under Directive 2009/31/EC	‘CO2 capture, transfer and geological storage in storage site permitted under Directive 2009/31/EC	‘CO2 capture, transfer and geological storage in storage site permitted under Directive 2009/31/EC	‘CO2 capture, transfer and geological storage in storage site permitted under Directive 2009/31/EC	‘CO2 capture, transfer and geological storage in storage site permitted under Directive 2009/31/EC	‘CO2 capture, transfer and geological storage in storage site permitted under Directive 2009/31/EC
Mass balance of CO2 transferred	2	n.a.	n.a.	2	n.a.	n.a.
CO2 venting, leakage, and fugitive emissions	2	n.a.	n.a.	2	n.a.	n.a.’

• (54) in the Table of Annex VII, the following rows are inserted after the second row, heading ‘natural gas’:

‘CO2 transferred	At least weekly
Flue gas for the purpose of Article 43(4)	Every 50 000 tonnes of total CO2, but at least once a month’

• (55) Annex IX is amended as follows:

• (a) Section 2 is amended as follows:

• (i) the title is replaced by the following:

‘ Specific elements for stationary installations:’

• (ii) in point (6), the introductory sentence is replaced by the following:

‘For primary aluminium or alumina production, the following additional elements:’;

• (iii) in point (7), point (b) is replaced by the following:

• ‘(b) representatively aggregated pressure and temperature data from a transport infrastructure’;

• (iv) the following point (8) is inserted:

• ‘(8) For CO2 permanently chemically bound, where applicable, the following additional elements:

• (a) documentation of the amount of CO2 permanently chemically bound;

• (b) the types of products the CO2 was chemically bound, their amounts produced and the respective uses of the products.’;

• (b) Section 3 is amended as follows:

• (i) point (4) is replaced by the following:

• ‘(4) For the purposes of monitoring emission, documentation on the methodology for data gaps where applicable, the number of flights where data gaps occurred, the data used for closing the data gaps, where they occurred, and, where the number of flights with data gaps exceeded 5 % of flights that were reported, reasons for the data gaps as well as documentation of remedial actions taken;’;

• (ii) the following points (5) and (6) are inserted:

• ‘(5) For the purpose of monitoring and reporting of non-CO2 aviation effects, all data monitored by the aircraft operator pursuant to Article 56b(2) of this Regulation, where such data is used to calculate the CO2(e) per flight in accordance with the method referred to in Article 56a of this Regulation;

• (6) For the purpose of monitoring non-CO2 aviation effects and where the aircraft operator does not use NEATS, the number of flights where data gaps occurred and appropriate default values used of Annex IIIa, Section 5 and Annex IIIb to this Regulation for closing the data gaps.’;

• (56) Annex X is amended as follows:

• (a) Section 1 is amended as follows:

• (i) the title is replaced by the following:

‘ Annual emission reports of stationary installations ’;

• (ii) in point (6), point (a) is replaced by the following:

• ‘(a) the total emissions expressed as t CO2(e), including CO2 from biomass source streams which do not comply with Article 38(5) of this Regulation, or from RFNBO or RCF source streams which do not comply with Article 39a(3) of this Regulation, or from synthetic low-carbon fuels source streams which do not comply with Article 39a(4) of this Regulation ;’;

• (iii) in point (6), point (f) is replaced by the following:

• ‘(f) emission factors, expressed in accordance with the requirements set out in Article 36(2) of this Regulation; biomass fraction; zero-rated biomass fraction, RFNBO or RCF fraction, zero-rated RFNBO or RCF fraction, synthetic low-carbon fraction, zero-rated synthetic low-carbon fraction, oxidation and conversion factors, expressed as dimensionless fractions;’;

• (iv) point (7) is replaced by the following:

• ‘(7) Where a mass balance methodology is applied, the mass flow, and carbon content for each source stream into and out of the installation; biomass fraction, zero-rated biomass fraction, RFNBO or RCF fraction, zero-rated RFNBO or RCF fraction, synthetic low-carbon fraction, zero-rated synthetic low-carbon fraction, and net calorific value, where relevant;’;

• (v) in point (8), points (a), (b), (c), (d) and (e) are replaced by the following:

• ‘(a) amounts of biomass and of zero-rated biomass combusted or amounts of RFNBO or RCF and of zero-rated RFNBO or RCF combusted, or amounts of synthetic low-carbon fuels and of zero-rated synthetic low-carbon fuels combusted, expressed in TJ, or employed in processes, expressed in t or Nm³;

• (b) CO2 emissions from biomass and from zero-rated biomass or emissions from RFNBO or RCF and from zero-rated RFNBO or RCF, or emissions from synthetic low-carbon fuels and of zero-rated synthetic low-carbon fuels expressed in t CO2, where measurement-based methodology is used to determine emissions;

• (c) a proxy for the net calorific value of the biomass or RFNBO or RCF or synthetic low-carbon fuels source streams used as fuel, where relevant;

• (d) emissions, amounts and energy content of biomass fuels and bioliquids combusted or RFNBO or RCF combusted, or synthetic low-carbon fuels combusted expressed in t and TJ, and information that zero-rated biomass fuels and bioliquids or RFNBO or RCF or synthetic low-carbon fuels comply with Article 38(5) or Article 39a(3) or Article 39a(4) of this Regulation;

• (e) CO2 or N2O transferred to an installation or received from an installation and any CO2 in transit, where Article 49 or 50 of this Regulation is applicable, expressed in t CO2(e);’;

• (vi) in point (8), points (i) and (j) are inserted:

• ‘(i) amount of CO2 chemically bound in product in accordance with Article 49a(1) of this Regulation, expressed in t CO2;

• (j) the types and amounts of products produced in which CO2 was chemically bound in accordance with Article 49a(1) of this Regulation, expressed in t of product;’;

• (vii) in point (9), point (c) is replaced by the following:

• ‘(c) where applicable, a proxy for the energy content from fossil fuels and materials and from biomass used as fuels and materials as well as from RFNBO or RCF or synthetic low-carbon fuels.’;

• (b) Section 2 is amended as follows:

• (i) points (8) and (9), are replaced by the following:

• ‘(8) Mass of neat fuel (in tonnes) per fuel type per State pair, including information on all of the following:

• (a) Whether the alternative aviation fuel is zero-rated in compliance with Article 54c of this Regulation;

• (b) Whether the fuel is an eligible aviation fuel;

• (c) For eligible aviation fuels, the fuel type as defined in Article 3c(6) of Directive 2003/87/EC;

• (9) Total CO2 emissions in tonnes of CO2 using the preliminary emission factor as well as the emission factor disaggregated by the Member State of departure and arrival;’;

• (ii) point (12) is replaced by the following:

• ‘(12) Memo-items:

• (a) amount of alternative aviation fuels used during the reporting year (in tonnes) listed per fuel type, and whether the fuels comply with Article 54c of this Regulation;

• (b) the net calorific value of alternative fuels;’;

• (iii) point (13) is replaced by the following:

• ‘(13) As an annex to the annual emission report, the aircraft operator shall include annual emissions and annual numbers of flights per aerodrome pair. If applicable, the amount of alternative aviation fuel and eligible aviation fuel (in tonnes) shall be indicated per aerodrome pair. Upon request of the operator the competent authority shall treat that information as confidential.’;

• (c) Section 2a is inserted:

‘2a.   ANNUAL NON-CO2 AVIATION EFECTS REPORTS OF AIRCRAFT OPERATORS

For non-CO2 aviation effects, the separate report as referred to in Article 68(5) of this Regulation shall at least contain the following information:

• (1) Data identifying the aircraft operator, and the call sign or other unique designators used for air traffic control purposes, as well as relevant contact details;

• (2) Name and address of the verifier of the report;

• (3) The reporting year;

• (4) Reference to and version number of the latest approved monitoring plan and the date from which it is applicable, reference to and version number of other monitoring plans relevant for the reporting year;

• (5) Relevant changes in the operations and deviations from the approved monitoring plan during the reporting period;

• (6) The aircraft registration numbers and types of aircraft used in the period covered by the report to perform the aviation activities covered by Annex I to Directive 2003/87/EC carried out by the aircraft operator;

• (7) The total number of flights per State pair covered by the report;

• (8) The sum of CO2(e) of the monitored flights of the aircraft operator per aerodrome pair, expressed in the climate metrics provided in Article 56a(2) of this Regulation.

• (9) A XML table containing per flight and as defined in Annex IIIa, Section 1 to this Regulation, flight information, aircraft type, engine identifier and CO2(e), expressed in the climate metrics provided in Article 56a(2) of this Regulation;

• (10) If the aircraft operator is not using NEATS to calculate the CO2(e), but own or third-party IT tools as referred to in Article 56a(7)(b) of this Regulation, a description of how efficacy is applied in those tools, in line with this Regulation and NEATS, to refine the GWP. If efficacy was not applied in the tools, the aircraft operator shall provide a description explaining the reasons for not applying efficacy.’;

• (d) Section 4 is amended as follows:

• (i) point (6) is amended as follows:

• — point (a) is replaced by the following:

• ‘(a) the total emissions expressed as t CO2, including CO2 from biomass fuel streams which do not comply with Article 38(5) of this Regulation, or from RFNBO or RCF source streams which do not comply with Article 39a(3) of this Regulation, or from synthetic low-carbon fuels source streams which do not comply with Article 39a(4) of this Regulation;’;

• — point (d) is replaced by the following:

• ‘(d) emission factors, expressed in accordance with the requirements set out in Article 75f of this Regulation; biomass fraction, zero-rated biomass fraction, RFNBO or RCF fraction, zero-rated RFNBO or RCF fraction, synthetic low-carbon fraction, zero-rated synthetic low-carbon fraction expressed as dimensionless fractions;’;

• (ii) in point (7), points (a) and (b) are replaced by the following:

• ‘(a) a proxy for the net calorific value of the biomass, RFNBO or RCF or synthetic low-carbon fuels fuel streams, where relevant;

• (b) emissions, amounts and energy content of biofuels, bioliquids, biomass fuels, RFNBOs and RCFs, synthetic low-carbon fuels released for consumption, expressed in t and TJ, and information whether they comply with Article 38(5) or 39a(3) or 39a(4) of this Regulation;’;

• (57) in Annex Xa, the introductory sentence is replaced by the following:

‘Together with the information contained in the annual emission report pursuant to Annex X to this Regulation, the operator shall submit the following information for each purchased fuel as defined in Article 3, point (af) of Directive 2003/87/EC:’;

• (58) in Annex Xb, the introductory sentence is replaced by the following:

‘Together with the information contained in the annual emission report pursuant to Annex X to this Regulation, the regulated entity shall submit the following information for each purchased fuel as defined in Article 3, point (af), of Directive 2003/87/EC:’

;

Article 2

Entry into force and application

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

It shall apply from 1 January 2024.

However, Article 1, points (2)(m), (42) to (46), (49), (57) and (58) shall apply from 1 July 2024.

Article 1 , points (3), (5) to (8), (9)(c), (21), (25) to (27), (28)(a), (29), (35), (36), (38), (40), (41), (47)(a) (ii) and (iii), (47)(b)(i) first and fourth dash, (47)(b)(iii), (48)(a)(ii), (51), (52)(d), (52)(e), (52)(f), (52)(g)(ii), (52)(h), (52)(i), (52)(j), (53), (55)(a)(ii), (55)(a)(iii), (55)(a)(iv), (55)(b)(ii), (56)(a)(vi), (56)(c) shall apply from 1 January 2025.

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

Done at Brussels, 23 September 2024.

For the Commission

The President

Ursula VON DER LEYEN

ELI: http://data.europa.eu/eli/reg_impl/2024/2493/oj

ISSN 1977-0677 (electronic edition)