HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 181/30
EN
Official Journal of the European Union
12.7.2012
COMMISSION REGULATION (EU) No 601/2012
of 21 June 2012
on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of
the European Parliament and of the Council
(Text with EEA relevance)
THE EUROPEAN COMMISSION,
‘support scheme’ within the meaning of Article 2(k) and
consequently financial support within the meaning of
Article 17(1)(c) of Directive 2009/28/EC.
Having regard to the Treaty of the Functioning of the European
Union,
(3) For
reasons
of
consistency,
definitions
laid
down
in
Commission Decision 2009/450/EC of 8 June 2009 on
the detailed interpretation of the aviation activities listed
Having regard to Directive 2003/87/EC of the European
in Annex I to Directive 2003/87/EC of the European
Parliament and of the Council of 13 October 2003 establishing
Parliament and of the Council
( 4 ) and Directive
a scheme for greenhouse gas emission allowance trading within
2009/31/EC of the European Parliament and of the
the Community and amending Council Directive 96/61/EC ( 1 )
Council of 23 April 2009 on the geological storage of
and in particular Article 14(1) thereof,
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
( 5 )
Whereas:
should apply to this Regulation.
(1) The
complete,
consistent,
transparent
and
accurate
moni
(4)
To make the operation of the monitoring and reporting
toring and reporting of greenhouse gas emissions, in
system optimal, the Member States which designate more
accordance with the harmonised requirements laid
than one competent authority should ensure that those
down in this Regulation, are fundamental for the
competent authorities coordinate their work in line with
effective operation of the greenhouse gas emission
the principles set out in this Regulation.
allowance trading scheme established pursuant to
Directive 2003/87/EC. During the second compliance
cycle of the greenhouse gas emissions trading scheme,
covering the years 2008 to 2012, industrial operators,
(5) The
monitoring
plan,
setting
out
detailed,
complete
and
aviation operators, verifiers and competent authorities
transparent documentation concerning the methodology
have gained experience with monitoring and reporting
of a specific installation or aircraft operator should be a
pursuant to Commission Decision 2007/589/EC of
core element of the system established by this Regu
18 July 2007 establishing guidelines for the monitoring
lation. Regular updates of the plan should be required,
and reporting of greenhouse gas emissions pursuant to
both to respond to the verifier’s findings and on the basis
Directive 2003/87/EC of the European Parliament and of
of the operator’s or aircraft operator’s own initiative. The
the Council ( 2 ). The rules for the third trading period of
main responsibility for the implementation of the moni
the Union’s greenhouse gas emission allowance trading
toring methodology, parts of which are specified by
scheme which begins on 1 January 2013 and for the
procedures required by this Regulation, should remain
following trading periods should build on that
with the operator or the aircraft operator.
experience.
(6) It
is
necessary
to
establish
basic
monitoring
method
(2) The
definition
of
biomass
in
this
Regulation
should
be
ologies to minimise the burden on operators and
consistent with the definition of the terms ‘biomass’, ‘bio
aircraft operators and facilitate the effective monitoring
liquids’ and ‘biofuels’ set out in Article 2 of Directive
and reporting of greenhouse gas emissions pursuant to
2009/28/EC of the European Parliament and of the
Directive 2003/87/EC. Those methodologies should
Council of 23 April 2009 on the promotion of the
include basic calculation and measurement methodol
use of energy from renewable sources and amending
ogies. The calculation methodologies should be further
and subsequently repealing Directives 2001/77/EC and
differentiated into a standard methodology and a mass
2003/30/EC ( 3 ), in particular since preferential treatment
balance methodology. Flexibility should be provided to
with regard to allowance surrender obligations under the
allow a combination of measurement methodologies,
Union’s greenhouse gas emission allowance trading
standard calculation methodology and mass balance
scheme pursuant to Directive 2003/87/EC constitutes a
within the same installation, provided the operator
ensures that omissions or double counting do not occur.
( 1 ) OJ L 275, 25.10.2003, p. 32.
( 2 ) OJ L 229, 31.8.2007, p. 1.
( 4 ) OJ L 149, 12.6.2009, p. 69.
( 3 ) OJ L 140, 5.6.2009, p. 16.
( 5 ) OJ L 140, 5.6.2009, p. 114.

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EN
12.7.2012 Official
Journal
of
the
European
Union L
181/31
(7) To
further
minimise
the
burden
on
operators
and
aircraft
pure CO 2 should only occur for the purposes of storage
operators, simplification with regard to the uncertainty
in a geological storage site pursuant to the Union’s
assessment requirement, without reducing accuracy,
greenhouse gas emission allowance trading scheme,
should be introduced. Considerably reduced requirements
which is at present the only form of permanent
with regard to uncertainty assessment should be applied
storage of CO 2 accepted under the Union’s greenhouse
where measuring instruments are used under type-
gas emission trading scheme. Those conditions should
conform conditions, in particular where measuring
not, nevertheless, exclude the possibility of future inno
instruments are under national legal metrological control.
vations.
(8) It
is
necessary
to
define
calculation
factors
which
can
be (14) Specific
aviation-related
provisions
on
monitoring
plans
either default factors or determined by analysis.
and monitoring of greenhouse gas emissions should be
Requirements for analysis should retain the preference
laid down. One provision should be the determination of
for use of laboratories accredited in accordance with
density by onboard measurement and by fuel invoices as
the harmonised standard General requirements for the
equivalent options. Another provision should be the
competence of testing and calibration laboratories
raising of the threshold for consideration of an aircraft
(EN ISO/IEC 17025) for the relevant analytical
operator as a small emitter from 10 000 tonnes of CO
methods, and introduce more pragmatic requirements
2
emissions per year to 25 000 tonnes of CO
for demonstrating robust equivalence in the case of
2 per year.
non-accredited laboratories, including in conformity
with the harmonised standard Quality management
systems – Requirements (EN ISO/IEC 9001) or other
(15) The
estimation
of
missing
data
should
be
made
more
relevant certified quality management systems.
consistent, by requiring the use of conservative esti
mation procedures recognised in the monitoring plan
or, where this is not possible, through the approval by
(9) A
more
transparent
and
consistent
manner
of
deter
the competent authority and the inclusion of an appro
mining unreasonable costs should be laid down.
priate procedure in the monitoring plan.
(10) The
measurement-based
methodology
should
be
set
on
a
(16) The implementation of the improvement principle
more equal footing with the calculation-based
requiring operators to regularly review their monitoring
methodology in order to recognise the increased
methodology for improvement and to consider recom
confidence in continuous emissions monitoring systems
mendations made by verifiers as part of the verification
and underpinning quality assurance. That requires more
process should be strengthened. Where a methodology is
proportional requirements concerning cross-checks with
used, which is not based on tiers, or where the highest
calculations as well as the clarification of data handling
tier methodologies are not met, operators should
and other quality assurance requirements.
regularly report on the steps being taken to meet a
monitoring methodology based on the tier system and
to reach the highest tier required.
(11) Imposing
a
disproportionate
monitoring
effort
on
instal
lations with lower, less consequential annual emissions
should be avoided, while ensuring that an acceptable
(17) Aircraft
operators
may,
pursuant
to Article
3e(1) of
level of accuracy is maintained. In that regard, special
Directive 2003/87/EC, apply for an allocation of
conditions for installations considered having low
emission allowances free of charge, in respect of activities
emissions and for aircraft operators considered small
listed in Annex I to that Directive, based on verified
emitters should be set out.
tonne-kilometre data. However, in the light of the
principle of proportionality, where an aircraft operator
is objectively unable to provide verified tonne-kilometre
(12) Article 27 of Directive
2003/87/EC allows Member
data by the relevant deadline because of serious and
States to exclude small installations, subject to equivalent
unforeseeable circumstances outside of its control, that
measures, from the Union’s greenhouse gas emission
aircraft operator should be able to submit the best tonne-
allowance trading scheme provided that the conditions
kilometre data available, provided the necessary safe
contained in that Article are met. This Regulation should
guards are in place.
not apply directly to those installations excluded
pursuant to Article 27 of Directive 2003/87/EC unless
the Member State decides that this Regulation should
(18) The use of information technology, including
apply.
requirements for data exchange formats and the use of
automated systems, should be promoted and the Member
States should be therefore allowed to require the
(13) To
close
potential
loopholes
connected
to
the
transfer
of
economic operators to use such systems. The Member
inherent or pure CO 2 , such transfers should only be
States should be also allowed to elaborate electronic
allowed subject to very specific conditions. Those
templates and file format specifications which should,
conditions are that the transfer of inherent CO 2 should
however, conform to minimum standards published by
only be to other EU-ETS installations and the transfer of
the Commission.

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L 181/32
EN
Official Journal of the European Union
12.7.2012
(19) Decision
2007/589/EC
should
be
repealed.
However,
the
(2) ‘trading period’ means an eight-year period referred to in
effects of its provisions should be maintained for the
Article 13(1) of Directive 2003/87/EC;
monitoring, reporting and verification of the emissions
and activity data occurring during the first and second
trading periods of the Union’s greenhouse gas emission
(3) ‘tonne-kilometre’ means a tonne of payload carried a
allowance trading scheme.
distance of one kilometre;
(20) Member
States
should
be
provided
sufficient
time
to
adopt the necessary measures and establish the appro
(4) ‘source stream’ means any of the following:
priate national institutional framework to ensure the
effective application of this Regulation. This Regulation
should therefore apply from the date of the beginning of
the third trading period.
(a) a specific fuel type, raw material or product giving rise

to emissions of relevant greenhouse gases at one or
more emission sources as a result of its consumption
(21) The
measures
provided
for
in
this
Regulation
are
in
or production;
accordance with the opinion of the Climate Change
Committee,
(b) a specific fuel type, raw material or product containing
carbon and included in the calculation of greenhouse
HAS ADOPTED THIS REGULATION:
gas emissions using a mass balance methodology;
CHAPTER I
(5) ‘emission source’ means a separately identifiable part of an
GENERAL PROVISIONS
installation or a process within an installation, from which
SECTION 1
relevant greenhouse gases are emitted or, for aviation
activities, an individual aircraft;
Subject matter and definitions
Article 1
(6) ‘uncertainty’ means a parameter, associated with the result
Subject matter
of the determination of a quantity, that characterises the
This Regulation lays down rules for the monitoring and
dispersion of the values that could reasonably be attributed
reporting of greenhouse gas emissions and activity data
to the particular quantity, including the effects of
pursuant to Directive 2003/87/EC in the trading period of the
systematic as well as of random factors, expressed in per
Union emissions trading scheme commencing on 1 January
cent, and describes a confidence interval around the mean
2013 and subsequent trading periods.
value comprising 95 % of inferred values taking into
account any asymmetry of the distribution of values;
Article 2
Scope
(7) ‘calculation factors’ means net calorific value, emission
factor, preliminary emission factor, oxidation factor,
This Regulation shall apply to the monitoring and reporting of
conversion factor, carbon content or biomass fraction;
greenhouse gas emissions specified in relation to the activities
listed in Annex I to Directive 2003/87/EC and activity data
from stationary installations, from aviation activities and to
the monitoring and reporting of tonne-kilometre data from
(8) ‘tier’ means a set requirement used for determining activity
aviation activities.
data, calculation factors, annual emission and annual
average hourly emission, as well as for payload;
It shall apply to emissions and activity data occurring from
1 January 2013.
(9) ‘inherent risk’ means the susceptibility of a parameter in
the annual emissions report or tonne-kilometre data report
Article 3
to misstatements that could be material, individually or
when aggregated with other misstatements, before taking
Definitions
into consideration the effect of any related control activ
ities;
For the purposes of this Regulation, the following definitions
apply:
(10) ‘control risk’ means the susceptibility of a parameter in the
(1) ‘activity data’ means the data on the amount of fuels or
annual emissions report or tonne-kilometre report to
materials consumed or produced by a process as relevant
misstatements that could be material, individually or
for the calculation-based monitoring methodology,
when aggregated with other misstatements, and not
expressed in terajoules, mass in tonnes, or for gases as
prevented or detected and corrected on a timely basis by
volume in normal cubic metres, as appropriate;
the control system;

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EN
12.7.2012 Official
Journal
of
the
European
Union L
181/33
(11) ‘combustion emissions’ means greenhouse gas emissions
(22) ‘biofuels’ means liquid or gaseous fuel for transport
occurring during the exothermic reaction of a fuel with
produced from biomass;
oxygen;
(23) ‘legal metrological control’ means the control of the
(12) ‘reporting period’ means one calendar year during which
measurement tasks intended for the field of application
emissions have to be monitored and reported, or the
of a measuring instrument, for reasons of public interest,
monitoring year as referred to in Articles 3e and 3f of
public health, public safety, public order, protection of the
Directive 2003/87/EC for tonne-kilometre data;
environment, levying of taxes and duties, protection of the
consumers and fair trading;
(13) ‘emission factor’ means the average emission rate of a
greenhouse gas relative to the activity data of a source
stream assuming complete oxidation for combustion and
(24) ‘maximum permissible error’ means the error of
complete conversion for all other chemical reactions;
measurement allowed as specified in Annex I and
instrument-specific Annexes to Directive 2004/22/EC of
the European Parliament and of the Council ( 1 ), or
(14) ‘oxidation factor’ means the ratio of carbon oxidised to
national rules on legal metrological control, as appropriate;
CO 2 as a consequence of combustion to the total
carbon contained in the fuel, expressed as a fraction,
considering CO emitted to the atmosphere as the molar
(25) ‘data flow activities’ mean activities related to the
equivalent amount of CO 2 ;
acquisition, processing and handling of data that are
needed to draft an emissions report from primary source
data;
(15) ‘conversion factor’ means the ratio of carbon emitted as
CO 2 to the total carbon contained in the source stream
before the emitting process takes place, expressed as a
(26) ‘tonnes of CO
fraction, considering carbon monoxide (CO) emitted to
2(e) ’ means metric tonnes of CO 2 or CO 2(e) ;
the atmosphere as the molar equivalent amount of CO 2 ;
(27) ‘CO 2(e) ’ means any greenhouse gas, other than CO 2 listed
(16) ‘accuracy’ means the closeness of the agreement between
in Annex II to Directive 2003/87/EC with an equivalent
the result of a measurement and the true value of the
global-warming potential as CO 2 ;
particular quantity or a reference value determined
empirically using internationally accepted and traceable
calibration materials and standard methods, taking into
(28) ‘measurement system’ means a complete set of measuring
account both random and systematic factors;
instruments and other equipment, such as sampling and
data processing equipment, used for the determination of
variables like the activity data, the carbon content, the
(17) ‘calibration’ means the set of operations, which establishes,
calorific value or the emission factor of the CO 2 emissions;
under specified conditions, the relations between values
indicated by a measuring instrument or measuring
system, or values represented by a material measure or a
(29) ‘net calorific value’ (NCV) means the specific amount of
reference material and the corresponding values of a
energy released as heat when a fuel or material undergoes
quantity realised by a reference standard;
complete combustion with oxygen under standard
conditions less the heat of vaporisation of any water
formed;
(18) ‘passengers’ means the persons onboard the aircraft during
a flight excluding its on duty crew members;
(30) ‘process emissions’ means greenhouse gas emissions other
than combustion emissions occurring as a result of inten
(19) ‘conservative’ means that a set of assumptions is defined in
tional and unintentional reactions between substances or
order to ensure that no under-estimation of annual
their transformation, including the chemical or electrolytic
emissions or over-estimation of tonne-kilometres occurs;
reduction of metal ores, the thermal decomposition of
substances, and the formation of substances for use as
(20) ‘biomass’ means the biodegradable fraction of products,
product or feedstock;
waste and residues from biological origin from agriculture
(including vegetal and animal substances), forestry and
related industries including fisheries and aquaculture, as
(31) ‘commercial standard fuel’ means the internationally stan
well as the biodegradable fraction of industrial and
dardised commercial fuels which exhibit a 95 % confidence
municipal waste; it includes bioliquids and biofuels;
interval of not more than 1 % for their specified calorific
value, including gas oil, light fuel oil, gasoline, lamp oil,
kerosene, ethane, propane, butane, jet kerosene (jet A1 or
(21) ‘bioliquids’ means liquid fuel for energy purposes other
jet A), jet gasoline (Jet B) and aviation gasoline (AvGas);
than for transport, including electricity and heating and
cooling, produced from biomass;
( 1 ) OJ L 135, 30.4.2004, p. 1.

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L 181/34
EN
Official Journal of the European Union
12.7.2012
(32) ‘batch’ means an amount of fuel or material represen
7 December 1944, and as specified in Subpart J Annex III
tatively sampled and characterised and transferred as one
to Council Regulation (EEC) No 3922/91 ( 1 ), or equivalent
shipment or continuously over a specific period of time;
applicable international rules;
(33) ‘mixed fuel’ means a fuel which contains both biomass and
(44) ‘distance’ means the Great Circle Distance between the
fossil carbon;
aerodrome of departure and the aerodrome of arrival, in
addition to a fixed factor of 95 km;
(34) ‘mixed material’ means a material which contains both
(45) ‘aerodrome of departure’ means the aerodrome at which a
biomass and fossil carbon;
flight constituting an aviation activity listed in Annex I to
Directive 2003/87/EC begins;
(35) ‘preliminary emission factor’ means the assumed total
emission factor of a mixed fuel or material based on the
(46) ‘aerodrome of arrival’ means the aerodrome at which a
total carbon content composed of biomass fraction and
flight constituting an aviation activity listed in Annex I
fossil fraction before multiplying it with the fossil fraction
to Directive 2003/87/EC ends;
to result in the emission factor;
(47) ‘payload’ means the total mass of freight, mail, passengers
and baggage carried onboard the aircraft during a flight;
(36) ‘fossil fraction’ means the ratio of fossil carbon to the total
carbon content of a fuel or material, expressed as a
fraction;
(48) ‘fugitive emissions’ means irregular or unintended
emissions from sources which are not localised, or too
diverse or too small to be monitored individually;
(37) ‘biomass fraction’ means the ratio of carbon stemming
from biomass to the total carbon content of a fuel or
material, expressed as a fraction;
(49) ‘aerodrome pair’ means a pair constituted by the
aerodrome of departure and the aerodrome of arrival;
(38) ‘energy balance method’ means a method to estimate the
(50) ‘standard conditions’ means temperature of 273,15 K and
amount of energy used as fuel in a boiler, calculated as
pressure conditions of 101 325 Pa defining normal cubic
sum of utilisable heat and all relevant losses of energy by
metres (Nm 3 );
radiation, transmission and via the flue gas;
(51) ‘CO 2 capture’ means the activity of capturing from gas
(39) ‘continuous emission measurement’ means a set of oper
streams carbon dioxide (CO 2 ), which would otherwise be
ations having the objective of determining the value of a
emitted, for the purposes of transport and geological
quantity by means of periodic measurements, applying
storage in a storage site permitted under Directive
either measurements in the stack or extractive procedures
2009/31/EC;
with a measuring instrument located close to the stack,
whilst excluding measurement methodologies based on the
(52) ‘CO
collection of individual samples from the stack;

2 transport’ means the transport of CO 2 by pipelines
for geological storage in a storage site permitted under
Directive 2009/31/EC;
(40) ‘inherent CO 2 ’ means CO 2 which is part of a fuel;
(53) ‘vented emissions’ means emissions deliberately released
from the installation by provision of a defined point of
(41) ‘fossil carbon’ means inorganic and organic carbon that is
emission;
not biomass;
(54) ‘enhanced hydrocarbon recovery’ means the recovery of
hydrocarbons in addition to those extracted by water
(42) ‘measurement point’ means the emission source for which
injection or other means;
continuous emission measurement systems (CEMS) are
used for emission measurement, or the cross-section of a
pipeline system for which the CO 2 flow is determined
(55) ‘proxy data’ means annual values which are empirically
using continuous measurement systems;
substantiated or derived from accepted sources and
which an operator uses to substitute the activity data or
the calculation factors for the purpose of ensuring
(43) ‘mass and balance documentation’ means the documen
complete reporting when it is not possible to generate
tation as specified in international or national implemen
all the required activity data or calculation factors in the
tation of the Standards and Recommended Practices
applicable monitoring methodology.
(SARPs), as laid down in Annex 6 to the Convention on
International Civil Aviation, signed in Chicago on
( 1 ) OJ L 373, 31.12.1991, p. 4.

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EN
12.7.2012 Official
Journal
of
the
European
Union L
181/35
In addition, the definitions of ‘flight’ and ‘aerodrome’ laid down
Article 8
in the Annex to Decision 2009/450/EC and the definitions laid
down in points (1), (2), (3), (5), (6) and (22) of Article 3 of
Integrity of methodology
Directive 2009/31/EC shall apply to this Regulation.
The operator or aircraft operator shall enable reasonable
assurance of the integrity of emission data to be reported.
They shall determine emissions using the appropriate moni
SECTION 2
toring methodologies set out in this Regulation.
General principles
Article 4
Reported emission data and related disclosures shall be free
General obligation
from material misstatement, avoid bias in the selection and
Operators and aircraft operators shall carry out their obligations
presentation of information, and provide a credible and
related to monitoring and reporting of greenhouse gas
balanced account of an installation’s or aircraft operator’s
emissions under Directive 2003/87/EC in accordance with the
emissions.
principles laid down in Articles 5 to 9.
Article 5
In selecting a monitoring methodology, the improvements from
greater accuracy shall be balanced against the additional costs.
Completeness
Monitoring and reporting of emissions shall aim for the highest
achievable accuracy, unless this is technically not feasible or
Monitoring and reporting shall be complete and cover all
incurs unreasonable costs.
process and combustion emissions from all emission sources
and source streams belonging to activities listed in Annex I to
Directive 2003/87/EC and other relevant activities included
pursuant to Article 24 of that Directive, and of all greenhouse
Article 9
gases specified in relation to those activities while avoiding
double-counting.
Continuous improvement
Operators and aircraft operators shall take account of the
Operators and aircraft operators shall apply appropriate
recommendations included in the verification reports issued
measures to prevent any data gaps within the reporting period.
pursuant to Article 15 of Directive 2003/87/EC in their
consequent monitoring and reporting.
Article 6
Consistency, comparability and transparency
Article 10
1. Monitoring and reporting shall be consistent and
Coordination
comparable over time. To that end, operators and aircraft
Where a Member State designates more than one competent
operators shall use the same monitoring methodologies and
authority pursuant to Article 18 of Directive 2003/87/EC, it
data sets subject to changes and derogations approved by the
shall coordinate the work of those authorities undertaken
competent authority.
pursuant to this Regulation.
2. Operators
and
aircraft
operators
shall
obtain,
record,
compile, analyse and document monitoring data, including
CHAPTER II
assumptions, references, activity data, emission factors,
oxidation factors and conversion factors, in a transparent
MONITORING PLAN
manner that enables the reproduction of the determination of
emissions by the verifier and the competent authority.
SECTION 1
General rules
Article 7
Article 11
Accuracy
General obligation
Operators and aircraft operators shall ensure that emission
1. Each operator or aircraft operator shall monitor
determination is neither systematically nor knowingly inac
greenhouse gas emissions, based on a monitoring plan
curate.
approved by the competent authority in accordance with
Article 12, taking into account the nature and functioning of
the installation or aviation activity to which it applies.
They shall identify and reduce any source of inaccuracies as far
as possible.
The monitoring plan shall be supplemented by written
They shall exercise due diligence to ensure that the calculation
procedures which the operator or aircraft operator establishes,
and measurement of emissions exhibit the highest achievable
documents, implements and maintains for activities under the
accuracy.
monitoring plan, as appropriate.

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L 181/36
EN
Official Journal of the European Union
12.7.2012
2. The
monitoring
plan
referred
to
in
paragraph
1
shall (e) the location of relevant records and information;
describe the instructions to the operator or aircraft operator
in a logical and simple manner, avoiding duplication of effort
and taking into account the existing systems in place at the
(f) the name of the computerised system used, where appli
installation or used by the operator or aircraft operator.
cable;
Article 12
(g) a list of EN standards or other standards applied, where
Content and submission of the monitoring plan
relevant.
1. An operator or an aircraft operator shall submit a moni
toring plan to the competent authority for approval.
The operator or aircraft operator shall make any written docu
mentation of the procedures available to the competent
authority upon request. They shall also make them available
The monitoring plan shall consist of a detailed, complete and
for the purposes of verification pursuant to Commission Regu
transparent documentation of the monitoring methodology of a
lation (EU) No 600/2012 ( 1 ).
specific installation or aircraft operator and shall contain at least
the elements laid down in Annex I.
3. In addition to the elements referred to in paragraphs 1
and 2 of this Article, Member States may require further
Together with the monitoring plan, the operator or aircraft
elements to be included in the monitoring plan of installations
operator shall submit all of the following supporting docu
to meet the requirements of Article 24(1) of Commission
ments:
Decision 2011/278/EU of 27 April 2011 determining transi
tional Union-wide rules for harmonised free allocation of
emission allowances pursuant to Article 10a of Directive
(a) evidence for each source stream and emission source
2003/87/EC of the European Parliament and of the Council ( 2 ),
demonstrating compliance with the uncertainty thresholds
including a summary of a procedure ensuring the following:
for activity data and calculation factors, where applicable,
for the applied tiers as defined in Annex II and Annex III;
(a) the operator regularly checks if information regarding any
planned or effective changes to the capacity, activity level
and operation of an installation is relevant under that
(b) the results of a risk assessment providing evidence that the
Decision;
proposed control activities and procedures for control
activities are commensurate with the inherent risks and
control risks identified.
(b) the information referred to in point (a) is submitted by the
operator to the competent authority by 31 December of
each year.
2. Where
Annex
I
makes
a
reference
to
a
procedure,
an
operator or an aircraft operator shall establish, document,
implement and maintain such a procedure separately from the
monitoring plan.
Article 13
Standardised and simplified monitoring plans
The operator or the aircraft operator shall summarise the
1. Member
States
may
allow
operators
and
aircraft
operators
procedures in the monitoring plan providing the following
to use standardised or simplified monitoring plans, without
information:
prejudice to Article 12(3).
For that purpose, Member States may publish templates for
(a) the title of the procedure;
those monitoring plans, including the description of data flow
and control procedures referred to in Article 57 and Article 58,
based on the templates and guidelines published by the
(b) a traceable and verifiable reference for identification of the
Commission.
procedure;
2. Before
the
approval
of
any
simplified
monitoring
plan
(c) identification of the post or department responsible for
referred to in paragraph 1, the competent authority shall
implementing the procedure and for the data generated
carry out a simplified risk assessment as to whether the
from or managed by the procedure;
proposed control activities and procedures for control activities
are commensurate with the inherent risks and control risks
identified, and justify the use of such a simplified monitoring
(d) a brief description of the procedure allowing the operator or
plan.
aircraft operator, the competent authority and the verifier to
understand the essential parameters and operations
( 1 ) See page 1 of this Official Journal.
performed;
( 2 ) OJ L 130, 17.5.2011, p. 1.

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EN
12.7.2012 Official
Journal
of
the
European
Union L
181/37
Member States may require the operator or aircraft operator to
2. Any
significant
modification
of
the
monitoring
plan
carry out the risk assessment pursuant to the previous
within the meaning of paragraphs 3 and 4 shall be subject to
subparagraph itself, where appropriate.
approval by the competent authority.
Article 14
Where the competent authority considers a modification not
significant, it shall inform the operator or aircraft operator
Modifications of the monitoring plan
thereof without undue delay.
1. Each
operator
or
aircraft
operator
shall
regularly
check
if
the monitoring plan reflects the nature and functioning of the
installation or aviation activity in accordance with Article 7 of
3. Significant
modifications
to
the
monitoring
plan
of
an
Directive 2003/87/EC, and whether the monitoring
installation shall include the following:
methodology can be improved.
(a) changes of the category of the installation;
2. The operator or aircraft operator shall modify the moni
toring plan in any of the following situations:
(b) notwithstanding Article 47(8), changes regarding whether
the installation is considered an installation with low
emissions;
(a) new emissions occur due to new activities carried out or
due to the use of new fuels or materials not yet contained
in the monitoring plan;
(c) changes to emission sources;
(b) the change of availability of data, due to the use of new
(d) a change from calculation-based to measurement-based
measuring instrument types, sampling methods or analysis
methodologies, or vice versa, used to determine emissions;
methods, or for other reasons, leads to higher accuracy in
the determination of emissions;
(e) a change in the tier level applied;
(c) data resulting from the previously applied monitoring
methodology has been found incorrect;
(f) the introduction of new source streams;
(g) a change in the categorisation of source streams — between
(d) changing the monitoring plan improves the accuracy of the
major, minor or de-minimis source streams;
reported data, unless this is technically not feasible or incurs
unreasonable costs;
(h) a change of the default value for a calculation factor, where
the value is to be laid down in the monitoring plan;
(e) the monitoring plan is not in conformity with the
requirements of this Regulation and the competent
authority requests the operator or aircraft operator to
(i) the introduction of new procedures related to sampling,
modify it;
analysis or calibration, where the changes of those
procedures have a direct impact on the accuracy of
emissions data;
(f) it is necessary to respond to the suggestions for
improvement of the monitoring plan contained in a verifi
cation report.
(j) the implementation or adaption of a quantification
methodology for emissions from leakage at storage sites.
Article 15
4. Significant
changes
to
the
monitoring
plans
of
an
aircraft
Approval of modifications of the monitoring plan
operator shall include:
1. The operator or aircraft operator shall notify any
proposals for modification of the monitoring plan to the
(a) with regard to the emission monitoring plan:
competent authority without undue delay.
(i) a change of tiers related to fuel consumption;
However, the competent authority may allow the operator or
aircraft operator to notify, by 31 December of the same year,
modifications of the monitoring plan that are not significant
(ii) a change of emission factor values laid down in the
within the meaning of paragraph 3.
monitoring plan;

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L 181/38
EN
Official Journal of the European Union
12.7.2012
(iii) a change between calculation methods as laid down in
(d) the date of acknowledgement, by the competent authority,
Annex III;
of the receipt of the notification referred to in Article 15(1),
where available, and the date of the approval or information
referred to in Article 15(2);
(iv) the introduction of new source streams;
(e) the starting date of implementation of the modified moni
(v) a change in the categorisation of source streams where
toring plan in accordance with paragraph 2 of this Article.
a minor source stream changes to a major source
stream;
SECTION 2
(vi) changes in the status of the aircraft operator as a small
Technical feasibility and unreasonable costs
emitter within the meaning of Article 54(1);
Article 17
Technical feasibility
(b) with regard to the tonne-kilometre data monitoring plan:
Where an operator or aircraft operator claims that applying a
specific monitoring methodology is technically not feasible, the
competent authority shall assess the technical feasibility taking
(i) a change between a non-commercial and commercial
the operator’s or aircraft operator’s justification into account.
status of the air transport service provided;
That justification shall be based on the operator or aircraft
operator having technical resources capable of meeting the
needs of a proposed system or requirement that can be imple
(ii) a change in the object of the air-transport service, the
mented in the required time for the purposes of this Regulation.
object being passengers, freight or mail.
Those technical resources shall include availability of required
techniques and technology.
Article 16
Implementation and recordkeeping of modifications
Article 18
1. Prior
to
receiving
the
approval
or
information
in
Unreasonable costs
accordance with Article 15(2), the operator or aircraft
1. Where
an
operator
or
aircraft
operator
claims
that
operator may carry out monitoring and reporting using the
applying a specific monitoring methodology incurs unreas
modified monitoring plan where they can reasonably assume
onable costs, the competent authority shall assess the unreas
that the proposed modifications are not significant, or where
onable nature of the costs, taking into account the operator’s
monitoring in accordance with the original monitoring plan
justification.
would lead to incomplete emission data.
The competent authority shall consider costs unreasonable
In case of doubt, the operator or aircraft operator shall carry
where the cost estimation exceeds the benefit. To that end,
out all monitoring and reporting, and in the interim documen
the benefit shall be calculated by multiplying an improvement
tation, in parallel, using both the modified and the original
factor with a reference price of EUR 20 per allowance and costs
monitoring plan.
shall include an appropriate depreciation period based on the
economic lifetime of the equipment.
2. Upon
the
receipt
of
the
approval
or
information
in
accordance with Article 15(2), the operator or aircraft
2. When
assessing
the
unreasonable
nature
of
the
costs
with
operator shall only use the data relating to the modified moni
regard to the choice of tier levels for activity data, the
toring plan and carry out all monitoring and reporting using
competent authority shall use as the improvement factor
only the modified monitoring plan.
referred to in paragraph 1 the difference between the uncer
tainty currently achieved and the uncertainty threshold of the
tier which would be achieved by the improvement multiplied by
3. The operator or aircraft operator shall keep records of all
the average annual emissions caused by that source stream over
modifications of the monitoring plan. In each record, the
the three most recent years.
following shall be specified:
In the absence of the average annual emissions caused by that
(a) transparent description of the modification;
source stream over the three most recent years, the operator or
aircraft operator shall provide a conservative estimate of the
annual average emissions, with the exclusion of CO 2
(b) a justification for the modification;
stemming from biomass and before subtraction of transferred
CO 2 . For measuring instruments under national legal metro
logical control, the uncertainty currently achieved may be
(c) the date of notification of the modification to the
substituted by the maximum permissible error in service
competent authority;
allowed by the relevant national legislation.

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EN
12.7.2012 Official
Journal
of
the
European
Union L
181/39
3. When assessing the unreasonable nature of the costs with
2. The
operator
shall
classify
each
installation
in
one
of
the
regard to measures increasing the quality of reported emissions
following categories:
but without direct impact on the accuracy of activity data, the
competent authority shall use an improvement factor of 1 % of
the average annual emissions of the respective source streams of
the three most recent reporting periods. Those measures may
(a) a category A installation, where average verified annual
include:
emissions of the trading period immediately preceding the
current trading period, with the exclusion of CO 2 stemming
from biomass and before subtraction of transferred CO 2 , are
equal to or less than 50 000 tonnes of CO 2(e) ;
(a) a switch from default values to analyses for the deter
mination of calculation factors;
(b) a category B installation, where the average verified annual
emissions of the trading period immediately preceding the
(b) an increase of the number of analyses per source stream;
current trading period, with the exclusion of CO 2 stemming
from biomass and before subtraction of transferred CO 2 , are
more than 50 000 tonnes of CO 2(e) and equal to or less
than 500 000 tonnes of CO 2(e) ;
(c) where the specific measuring task does not fall under
national legal metrological control, the substitution of
measuring instruments with instruments complying with
relevant requirements of legal metrological control of the
(c) a category C installation, where the average verified annual
Member State in similar applications, or to measuring
emissions of the trading period immediately preceding the
instruments meeting national rules adopted pursuant to
current trading period, with the exclusion of CO 2 stemming
Directive 2004/22/EC or Directive 2009/23/EC of the
from biomass and before subtraction of transferred CO 2 , are
European Parliament and of the Council (
more than 500 000 tonnes of CO

1 );
2(e) .
3. The
operator
shall
classify
each
source
stream,
comparing
(d) shortening of calibration and maintenance intervals of
the source stream against the sum of all absolute values of fossil
measuring instruments;
CO 2 and CO 2(e) corresponding to all source streams included in
calculation-based methodologies and of all emissions of
emission sources monitored using measurement-based method
ologies, before subtraction of transferred CO
(e) improvements of data flow activities and control activities

2 , in one of the
following categories:
reducing the inherent or control risk significantly.
(a) minor source streams, where the source streams selected by
4. Measures
relating
to
the
improvement
of
an
installation’s
the operator jointly correspond to less than 5 000 tonnes of
monitoring methodology in accordance with Article 69 shall
fossil CO
not be deemed to incur unreasonable costs up to an
2 per year or to less than 10 %, up to a total
maximum contribution of 100 000 tonnes of fossil CO
accumulated amount of EUR 2 000 per reporting period. For
2
per year, whichever is the highest in terms of absolute value;
installations with low emissions that threshold shall be
EUR 500 per reporting period.
(b) de-minimis source streams, where the source streams selected
by the operator jointly correspond to less than 1 000
CHAPTER III
tonnes of fossil CO 2 per year or to less than 2 %, up to a
MONITORING OF EMISSIONS OF STATIONARY
total maximum contribution of 20 000 tonnes of fossil CO 2
INSTALLATIONS
per year, whichever is the highest in terms of absolute value;
SECTION 1
General provisions
(c) major source streams, where the source streams do not
Article 19
classify in any category referred to in points (a) and (b).
Categorisation of installations and source streams
1. Each
operator
shall
determine
the
category
of
its
instal
4. Where
the
average
annual
verified
emissions
of
the
trading
lation pursuant to paragraph 2, and, where relevant, of each
period immediately preceding the current trading period for the
source stream pursuant to paragraph 3 for the purpose of
installation are not available or inaccurate, the operator shall use
monitoring emissions and determining the minimum
a conservative estimate of annual average emissions, with the
requirements for tiers.
exclusion of CO 2 stemming from biomass and before
subtraction of transferred CO 2 , to determine the category of
( 1 ) OJ L 122, 16.5.2009, p. 6.
the installation.

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L 181/40
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Official Journal of the European Union
12.7.2012
Article 20
monitoring of CO 2 transfers between installations where the
CO
Monitoring boundaries

2 concentration and the flow of the transferred gas are
measured.
1. An
operator
shall
define
the
monitoring
boundaries
for
each installation.
Where the calculation-based methodology is applied, the
operator shall for each source stream define, in the monitoring
Within those boundaries, the operator shall include all relevant
plan, whether the standard methodology or the mass balance
greenhouse gas emissions from all emission sources and source
methodology is used, including the relevant tiers in accordance
streams belonging to activities carried out at the installation and
with Annex II.
listed in Annex I to Directive 2003/87/EC, as well as from
activities and greenhouse gases included by a Member State
pursuant to Article 24 of Directive 2003/87/EC.
2. An
operator
may
combine,
subject
to
approval
by
the
competent authority, standard methodology, mass balance and
measurement-based methodologies for different emission
The operator shall also include emissions from regular oper
sources and source streams belonging to one installation,
ations and abnormal events including start-up and shut-down
provided that neither gaps nor double counting concerning
and emergency situations over the reporting period, with the
emissions occur.
exception of emissions from mobile machinery for transpor
tation purposes.
3. Where
the
operator
does
not
choose
a
measurement-based
methodology, the operator shall choose the methodology
2. When
defining
the
monitoring
and
reporting
process,
the required by the relevant section of Annex IV, unless he
operator shall include the sector specific requirements laid down
provides evidence to the competent authorities that the use of
in Annex IV.
such methodology is technically not feasible or incurs unreas
onable costs, or that another methodology leads to a higher
overall accuracy of emissions data.
3. Where
leakages
from
a
storage
complex
pursuant
to
Directive 2009/31/EC are identified and lead to emissions, or
release of CO 2 to the water column, they shall be considered as
emission sources for the respective installation and shall be
Article 22
monitored in accordance with section 23 of Annex IV to this
Monitoring methodology not based on tiers
Regulation.
By way of derogation from Article 21(1), the operator may use
a monitoring methodology that is not based on tiers (here
The competent authority may allow the exclusion of a leakage
inafter ‘the fall-back methodology’) for selected source streams
emission source from the monitoring and reporting process,
or emission sources, provided that all of the following
once corrective measures pursuant to Article 16 of Directive
conditions are met:
2009/31/EC have been taken and emissions or release into
the water column from that leakage can no longer be detected.
(a) applying at least tier 1 under the calculation-based
methodology for one or more major source streams or
Article 21
minor source streams and a measurement-based
methodology for at least one emission source related to
Choice of the monitoring methodology
the same source streams is technically not feasible or
1. For the monitoring of the emissions of an installation, the
would incur unreasonable costs;
operator shall choose to apply either a calculation-based
methodology or a measurement-based methodology, subject
to specific provisions of this Regulation.
(b) the operator assesses and quantifies each year the uncer
tainties of all parameters used for the determination of
the annual emissions in accordance with the ISO Guide to
A calculation-based methodology shall consist in determining
the Expression of Uncertainty in Measurement (JCGM
emissions from source streams based on activity data obtained
100:2008), or another equivalent internationally accepted
by means of measurement systems and additional parameters
standard, and includes the results in the annual emissions
from laboratory analyses or default values. The calculation-based
report;
methodology may be implemented through the standard
methodology set out in Article 24 or the mass balance
methodology set out in Article 25.
(c) the operator demonstrates to the satisfaction of the
competent authority that by applying such a fall-back moni
toring methodology, the overall uncertainty thresholds for
A measurement-based methodology shall consist in determining
the annual level of greenhouse gas emissions for the whole
emissions from emission sources by means of continuous
installation do not exceed 7,5 % for category A installations,
measurement of the concentration of the relevant greenhouse
5,0 % for category B installations and 2,5 % for category C
gas in the flue gas and of the flue gas flow, including the
installations.

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EN
12.7.2012 Official
Journal
of
the
European
Union L
181/41
Article 23
expressed as tonnes or normal cubic metres, with the
corresponding emission factor and the corresponding
Temporary changes to the monitoring methodology
oxidation factor.
1. Where
it
is
for
technical
reasons
temporarily
not
feasible
to apply the tier in the monitoring plan for the activity data or
each calculation factor of a fuel or material stream as approved
2. The
operator
shall
determine
process
emissions
per
source
by the competent authority, the operator concerned shall apply
stream by multiplying the activity data related to the material
the highest achievable tier until the conditions for application of
consumption, throughput or production output, expressed in
the tier approved in the monitoring plan have been restored.
tonnes or normal cubic metres with the corresponding
emission factor, expressed in t CO 2 /t or t CO 2 /Nm 3 , and the
corresponding conversion factor.
The operator shall take all necessary measures to allow the
prompt restoration of the tier in the monitoring plan as
approved by the competent authority.
3. Where a tier 1 or tier 2 emission factor already includes
the effect of incomplete chemical reactions, the oxidation factor
or conversion factor shall be set to 1.
2. The
operator
concerned
shall
notify
the
temporary
change
referred to in paragraph 1 to the monitoring methodology
Article 25
without undue delay to the competent authority, specifying:
Calculation of emissions under the mass balance
methodology
(a) the reasons for the deviation from the tier;
1. Under
the
mass
balance
methodology,
the
operator
shall
calculate the CO 2 quantity corresponding to each source stream
included in the mass balance by multiplying the activity data
related to the amount of material entering or leaving the
(b) in detail the interim monitoring methodology that the
boundaries of the mass balance, with the material’s carbon
operator uses to determine the emissions until the
content multiplied by 3 664 t CO
conditions for the application of the tier in the monitoring

2 /t C, applying section 3 of
Annex II.
plan have been restored;
2. Notwithstanding
Article
49,
the
emissions
of
the
total
(c) the measures the operator is taking to restore the conditions
process covered by the mass balance shall be the sum of the
for the application of the tier in the monitoring plan
CO 2 quantities corresponding to all source streams covered by
approved by the competent authority;
the mass balance. CO emitted to the atmosphere shall be
calculated in the mass balance as emission of the molar
equivalent amount of CO 2 .
(d) the anticipated point in time when application of the tier as
approved by the competent authority will be resumed.
Article 26
Applicable tiers
SECTION 2
1. When
defining
the
relevant
tiers
in
accordance
with
Calculation-based methodology
Article 21(1), to determine the activity data and each calculation
factor, each operator shall apply the following:
S u b s e c t i o n 1
G e n e r a l
(a) at least the tiers listed in Annex V, in the case of an instal
Article 24
lation that is a category A installation, or where a calcu
Calculation of emissions under the standard methodology
lation factor is required for a source stream that is a
commercial standard fuel;
1. Under the standard methodology, the operator shall
calculate combustion emissions per source stream by multi
plying the activity data related to the amount of fuel combusted,
(b) in other cases than those referred to in point (a), the highest
expressed as terajoules based on net calorific value (NCV), with
tier as defined in Annex II.
the corresponding emission factor, expressed as tonnes CO 2 per
terajoule (t CO 2 /TJ) consistent with the use of NCV, and with
the corresponding oxidation factor.
However, the operator may apply a tier one level lower than
required in accordance with the first subparagraph for category
C installations and up to two levels lower for category A and B
The competent authority may allow the use of emission factors
installations, with a minimum of tier 1, where it shows to the
for fuels, expressed as t CO 2 /t or t CO 2 /Nm 3 . In that case, the
satisfaction of the competent authority that the tier required in
operator shall determine combustion emissions by multiplying
accordance with the first subparagraph is technically not feasible
the activity data related to the amount of fuel combusted,
or incurs unreasonable costs.

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L 181/42
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12.7.2012
The competent authority may, for a transitional period of up to
material exported from the installation, plus the quantity of fuel
three years, allow an operator to apply lower tiers than those
or material in stock at the beginning of the reporting period,
referred to in the second subparagraph, with a minimum of tier
minus the quantity of fuel or material in stock at the end of the
1, provided that both of the following conditions are met:
reporting period.
(a) the operator shows to the satisfaction of the competent
Where it is technically not feasible or would incur unreasonable
authority that the tier required pursuant to the second
costs to determine quantities in stock by direct measurement,
subparagraph is technically not feasible or incurs unreas
the operator may estimate those quantities based on one of the
onable costs;
following:
(b) the operator provides an improvement plan indicating how
(a) data from previous years and correlated with output for the
and by when at least the tier required pursuant to the
reporting period;
second subparagraph will be reached.
(b) documented procedures and respective data in audited
2. For activity data and each calculation factor for minor
financial statements for the reporting period.
source streams, the operator shall apply the highest tier which
is technically feasible and does not incur unreasonable costs,
with a minimum of tier 1.
Where the determination of activity data for the entire calendar
year is technically not feasible or would incur unreasonable
3. For
activity
data
and
each
calculation
factor
for de-minimis
costs, the operator may choose the next most appropriate day
source streams, the operator may determine activity data and
to separate a reporting year from the following one, and
each calculation factor by using conservative estimations instead
reconcile accordingly to the calendar year required. The devi
of using tiers, unless a defined tier is achievable without
ations involved for one or more source streams shall be clearly
additional effort.
recorded, form the basis of a value representative for the
calendar year, and be considered consistently in relation to
the next year.
4. For
the
oxidation
factor
and
conversion
factor,
the
operator shall, as a minimum, apply the lowest tiers listed in
Annex II.
Article 28
Measurement systems under the operator’s control
5. Where the competent authority has allowed the use of
1. For
determining
the
activity
data
in
accordance
with
emission factors expressed as t CO
Article 27, the operator shall use metering results based on
2 /t or t CO 2 /Nm 3 for fuels,
and for fuels used as process input or in mass balances in
measurement systems under its own control at the installation,
accordance with Article 25, the net calorific value may be
provided that all of the following conditions are complied with:
monitored using lower tiers than the highest tier as defined in
Annex II.
(a) the operator must carry out an uncertainty assessment and
ensures that the uncertainty threshold of the relevant tier
S u b s e c t i o n 2
level is met;
A c t i v i t y d a t a
Article 27
(b) the operator must ensure at least once per year, and after
each calibration of measuring instruments, that the cali
Determination of activity data
bration results multiplied by a conservative adjustment
1. The
operator
shall
determine
the
activity
data
of
a
source
factor based on an appropriate time series of previous cali
stream in one of the following ways:
brations of that or similar measuring instruments for taking
into account the effect of uncertainty in service, are
compared with the relevant uncertainty thresholds.
(a) based on continual metering at the process which causes the
emissions;
Where tier thresholds approved in accordance with Article 12
are exceeded or equipment found not to conform to other
(b) based on aggregation of metering of quantities separately
requirements, the operator shall take corrective action without
delivered taking into account relevant stock changes.
undue delay and notify the competent authority thereof.
2. For
the
purposes
of
point
(b)
of
paragraph
1,
the
quantity 2. The
operator
shall
provide
the
uncertainty
assessment
of fuel or material processed during the reporting period shall
referred to in point (a) of paragraph 1 to the competent
be calculated as the quantity of fuel or material purchased
authority when notifying a new monitoring plan or when it
during the reporting period, minus the quantity of fuel or
is relevant for a change to the approved monitoring plan.

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EN
12.7.2012 Official
Journal
of
the
European
Union L
181/43
The assessment shall comprise the specified uncertainty of the
To that end, the maximum permissible error in service allowed
applied measuring instruments, uncertainty associated with the
by relevant legislation for national legal metrological control for
calibration, and any additional uncertainty connected to how
the relevant commercial transaction may be used as uncertainty
the measuring instruments are used in practice. Uncertainty
without providing further evidence.
related to stock changes shall be included in the uncertainty
assessment where the storage facilities are capable of containing
at least 5 % of the annual used quantity of the fuel or material
considered. When carrying out the assessment, the operator
Where the applicable requirements under national legal metro
shall take into account the fact that the stated values used to
logical control are less stringent than the applicable tier
define tier uncertainty thresholds in Annex II refer to the uncer
pursuant to Article 26, the operator shall obtain evidence on
tainty over the full reporting period.
the applicable uncertainty from the trade partner responsible for
the measurement system.
The operator may simplify the uncertainty assessment by
assuming that the maximum permissible errors specified for
S u b s e c t i o n 3
the measuring instrument in service, or where lower, the uncer
tainty obtained by calibration, multiplied by a conservative
C a l c u l a t i o n f a c t o r s
adjustment factor for taking into account the effect of uncer
Article 30
tainty in service, is to be regarded as the uncertainty over the
whole reporting period as required by the tier definitions in
Determination of calculation factors
Annex II, provided that measuring instruments are installed in
1. The operator shall determine calculation factors either as
an environment appropriate for their use specifications.
default values or values based on analysis depending on the
applicable tier.
3. Notwithstanding
paragraph
2,
the
competent
authority
may allow the operator to use metering results based on
measurement systems under its own control at the installation,
2. The
operator
shall
determine
and
report
calculation
where the operator provides evidence that the measuring
factors consistently with the state used for related activity
instruments applied are subject to relevant national legal metro
data, referring to the fuel’s or material’s state in which the
logical control.
fuel or material is purchased or used in the emission causing
process, before it is dried or otherwise treated for laboratory
analysis.
For that purpose, the maximum permissible error in service
allowed by the relevant national legislation on legal metrological
control for the relevant measuring task may be used as the
Where such an approach incurs unreasonable costs, or where
uncertainty value without providing further evidence.
higher accuracy can be achieved, the operator may consistently
report activity data and calculation factors referring to the state
in which laboratory analyses are carried out.
Article 29
Measurement systems outside the operator’s own control
Article 31
1. Where,
based
on
a
simplified
uncertainty
assessment,
the
use of measurement systems outside the operator’s own control,
Default values for calculation factors
compared to the use of those within the operator’s own control
1. Where the operator determines calculation factors as
pursuant to Article 28, allows the operator to comply with at
default values, it shall, in accordance with the requirement of
least as high a tier, gives more reliable results and is less prone
the applicable tier, as set out in Annexes II and VI, use one of
to control risks, the operator shall determine the activity data
the following values:
from measurement systems outside its own control.
To that end, the operator may revert to one of the following
(a) standard factors and stoichiometric factors listed in
data sources:
Annex VI;
(a) amounts from invoices issued by a trade partner, provided
(b) standard factors used by the Member State for its national
that a commercial transaction between two independent
inventory submission to the Secretariat of the United
trade partners takes place;
Nations Framework Convention on Climate Change;
(b) direct readings from the measurement systems.
(c) literature values agreed with the competent authority,
including standard factors published by the competent auth
ority, which are compatible with factors referred to in point
2. The
operator
shall
ensure
compliance
with
the
applicable
(b), but they are representative of more disaggregated
tier pursuant to Article 26.
sources of fuel streams;

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Official Journal of the European Union
12.7.2012
(d) values specified and guaranteed by the supplier of a material
3. The
result
of
any
analysis
shall
be
used
only
for
the
where the operator can demonstrate to the satisfaction of
delivery period or batch of fuel or material for which the
the competent authority that the carbon content exhibits a
samples have been taken, and for which the samples were
95 % confidence interval of not more than 1 %;
intended to be representative.
(e) values based on analyses carried out in the past, where the
operator can demonstrate to the satisfaction of the
For the determination of a specific parameter the operator shall
competent authority that those values are representative
use the results of all analyses made with regards to that
for future batches of the same material.
parameter.
2. The
operator
shall
specify
all
default
values
used
in
the
Article 33
monitoring plan.
Sampling plan
1. Where
calculation
factors
are
determined
by
analyses,
the
Where the default values change on an annual basis, the
operator shall submit to the competent authority for approval
operator shall specify the authoritative applicable source of
for each fuel or material a sampling plan in the form of a
that value in the monitoring plan.
written procedure, which contains information on method
ologies for the preparation of samples, including information
on responsibilities, locations, frequencies and quantities, and
methodologies for the storage and transport of samples.
3. The
competent
authority
may
only
approve
a
change
of
default values for a calculation factor in the monitoring plan
pursuant to Article 15(2), where the operator provides evidence
that the new default value leads to a more accurate deter
mination of emissions.
The operator shall ensure that the derived samples are repre
sentative for the relevant batch or delivery period and free of
bias. Relevant elements of the sampling plan shall be agreed
with the laboratory carrying out the analysis for the respective
4. Upon application by the operator, the competent
fuel or material, and evidence of that agreement shall be
authority may allow that the net calorific value and emission
included in the plan. The operator shall make the plan
factors of fuels are determined using the same tiers as required
available for the purposes of verification pursuant to Regulation
for commercial standard fuels provided that the operator
(EU) No 600/2012.
submits, at least every three years, evidence that the 1 %
interval for the specified calorific value has been met during
the last three years.
2. The
operator
shall,
in
agreement
with
the
laboratory
carrying out the analysis for the respective fuel or material
Article 32
and subject to the approval of the competent authority, adapt
the elements of the sampling plan where analytical results
Calculation factors based on analyses
indicate that the heterogeneity of the fuel or material signifi
1. The
operator
shall
ensure
that
any
analyses,
sampling, cantly differs from the information on heterogeneity on which
calibrations and validations for the determination of calculation
the original sampling plan for that specific fuel or material was
factors are carried out by applying methods based on
based.
corresponding EN standards.
Article 34
Where such standards are not available, the methods shall be
based on suitable ISO standards or national standards. Where
Use of laboratories
no applicable published standards exist, suitable draft standards,
1. The
operator
shall
ensure
that
laboratories
used
to
carry
industry best practice guidelines or other scientifically proven
out analyses for the determination of calculation factors are
methodologies shall be used, limiting sampling and
accredited in accordance with EN ISO/IEC 17025, for the
measurement bias.
relevant analytical methods.
2. Where online gas chromatographs or extractive or non-
extractive gas analysers are used for emission determination, the
2. Laboratories not accredited in accordance with
operator shall obtain approval from the competent authority for
EN ISO/IEC 17025 may only be used for the determination
the use of such equipment. The equipment shall be used only
of calculation factors where the operator can demonstrate to
with regard to composition data of gaseous fuels and materials.
the satisfaction of the competent authority that access to labora
As minimum quality assurance measures, the operator shall
tories referred to in paragraph 1 is technically not feasible or
ensure that an initial validation and annually repeated vali
would incur unreasonable costs and that the non-accredited
dations of the instrument are performed.
laboratory meets requirements equivalent to EN ISO/IEC 17025.

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EN
12.7.2012 Official
Journal
of
the
European
Union L
181/45
3. The
competent
authority
shall
deem
a
laboratory
to
meet (k) management of outsourced processes;
the requirements equivalent to EN ISO/IEC 17025 within the
meaning of paragraph 2 where the operator provides, to the
extent feasible, in the form of and to a similar level of detail
required for procedures pursuant to Article 12(2), evidence in
(l) management of assignments, customer complaints, and
accordance with the second and the third subparagraph of this
ensuring timely corrective action.
paragraph.
Article 35
With respect to quality management, the operator shall produce
Frequencies for analyses
an accredited certification of the laboratory in conformity with
EN ISO/IEC 9001, or other certified quality management
1. The
operator
shall
apply
the
minimum
frequencies
for
systems that cover the laboratory. In the absence of such
analyses for relevant fuels and materials listed in Annex VII.
certified quality management systems, the operator shall
Annex VII will be reviewed on a regular basis and in the first
provide other appropriate evidence that the laboratory is
instance not more than two years from this Regulation entering
capable of managing its personnel, procedures, documents
into force.
and tasks in a reliable manner.
2. The
competent
authority
may
allow
the
operator
to
use
a
With respect to technical competence, the operator shall
different frequency than those referred to in paragraph 1, where
provide evidence that the laboratory is competent and able to
minimum frequencies are not available or where the operator
generate technically valid results using the relevant analytical
demonstrates one of the following:
procedures. Such evidence shall cover at least the following
elements:
(a) based on historical data, including analytical values for the
(a) management of the personnel’s competence for the specific
respective fuels or materials in the reporting period
tasks assigned;
immediately preceding the current reporting period, any
variation in the analytical values for the respective fuel or
material does not exceed 1/3 of the uncertainty value to
which the operator has to adhere with regard to the activity
(b) suitability of accommodation and environmental conditions;
data determination of the relevant fuel or material;
(c) selection of analytical methods and relevant standards;
(b) using the required frequency would incur unreasonable
costs.
(d) where applicable, management of sampling and sample
preparation, including control of sample integrity;
S u b s e c t i o n 4
S p e c i f i c c a l c u l a t i o n f a c t o r s
(e) where applicable, development and validation of new
analytical methods or application of methods not covered
Article 36
by international or national standards;
Emission factors for CO 2
1. The
operator
shall
determine
activity-specific
emission
(f) uncertainty estimation;
factors for CO 2 emissions.
(g) management of equipment, including procedures for cali
2. Emission factors of fuels, including when used as process
bration, adjustment, maintenance and repair of equipment,
input, shall be expressed as t CO 2 /TJ.
and record keeping thereof;
The competent authority may allow the operator to use an
(h) management and control of data, documents and software;
emission factor for a fuel expressed as t CO 2 /t or t CO 2 /Nm 3
for combustion emissions, where the use of an emission factor
expressed as t CO 2 /TJ incurs unreasonable costs or where at
(i) management of calibration items and reference materials;
least equivalent accuracy of the calculated emissions can be
achieved by using such an emission factor.
(j) quality assurance for calibration and test results, including
regular participation in proficiency testing schemes,
3. For the conversion of the carbon content into the
applying analytical methods to certified reference materials,
respective value of a CO 2 related emission factor or vice
or inter-comparison with an accredited laboratory;
versa, the operator shall use the factor 3 664 t CO 2 /t C.

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L 181/46
EN
Official Journal of the European Union
12.7.2012
Article 37
competent authority may allow the operator to apply no-tier
methodologies, including the energy balance method, for deter
Oxidation and conversion factors
mining activity data and relevant calculation factors, unless the
1. The
operator
shall
use
as
a
minimum
tier
1
to
determine respective value is to be used for the subtraction of biomass
oxidation or conversion factors. The operator shall use a value
derived CO 2 from emissions determined by means of
of 1 for oxidation or for a conversion factor where the emission
continuous emission measurement.
factor includes the effect of incomplete oxidation or conversion.
Article 39
However, the competent authority may require operators to
always use tier 1.
Determination of biomass and fossil fraction
1. Where subject to the tier level required and to the avail
ability of appropriate default values as referred to in
2. Where
several
fuels
are
used
within
an
installation
and
tier Article 31(1), the biomass fraction of a specific fuel or
3 is to be used for the specific oxidation factor, the operator
material are determined using analyses, the operator shall
may ask for the approval of the competent authority for one or
determine that biomass fraction on the basis of a relevant
both of the following:
standard and the analytical methods therein, and apply that
standard only if approved by the competent authority.
(a) the determination of one aggregate oxidation factor for the
whole combustion process and to apply it to all fuels;
2. Where the determination of the biomass fraction of a
mixed fuel or material by analysis in accordance with
(b) the attribution of the incomplete oxidation to one major
paragraph 1 is technically not feasible or would incur unreas
source stream and use of a value of 1 for the oxidation
onable costs, the operator shall base its calculation on standard
factor of the other source streams.
emission factors and biomass fraction values for mixed fuels
and materials and estimation methods published by the
Commission.
Where biomass or mixed fuels are used, the operator shall
provide evidence that application of points (a) or (b) of the
first subparagraph does not lead to an underestimation of
In the absence of such standard factors and values, the operator
emissions.
shall either assume the absence of a biomass share or submit an
estimation method to determine the biomass fraction to the
competent authority for approval. For fuels or materials orig
S u b s e c t i o n 5
inating from a production process with defined and traceable
input streams, the operator may base such estimation on a mass
T r e a t m e n t o f b i o m a s s
balance of fossil and biomass carbon entering and leaving the
Article 38
process.
Biomass source streams
1. The
operator
may
determine
the
activity
data
of
biomass 3. By way of derogation from paragraphs 1 and 2 and
source streams without using tiers and providing analytical
Article 30, where the guarantee of origin has been established
evidence regarding the biomass content, where that source
in accordance with Articles 2(j) and 15 of Directive 2009/28/EC
stream consists exclusively of biomass and the operator can
for biogas injected into and subsequently removed from a gas
ensure that it is not contaminated with other materials or fuels.
network, the operator shall not use analyses for the deter
mination of the biomass fraction.
2. The
emission
factor
of
biomass
shall
be
zero.
SECTION 3
The emission factor of a mixed fuel or material shall be
Measurement-based methodology
calculated and reported as the preliminary emission factor
determined in accordance with Article 30 multiplied by the
Article 40
fossil fraction of the fuel or material.
Use of the measurement-based monitoring methodology
The operator shall use measurement-based methodologies for all
3. Peat,
xylite
and
fossil
fractions
of
mixed
fuels
or
materials emissions of nitrous oxide (N 2 O) as laid down in Annex IV, and
shall not be considered biomass.
for quantifying CO 2 transferred pursuant to Article 49.
4. Where
the
biomass
fraction
of
mixed
fuels
or
materials
is In addition, the operator may use measurement-based method
equal or higher than 97 %, or where due to the amount of the
ologies for CO 2 emission sources where it can provide evidence
emissions associated with the fossil fraction of the fuel or
that for each emission source the tiers required in accordance
material it qualifies as a de-minimis source stream, the
with Article 41 are complied with.

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EN
12.7.2012 Official
Journal
of
the
European
Union L
181/47
Article 41
over the reporting period all hourly values of the measured
greenhouse gas concentration multiplied by the hourly values
Tier requirements
of the flue gas flow, where the hourly values shall be averages
1. For
each
emission
source
which
emits
more
than
5
000 over all individual measurement results of the respective
tonnes of CO
operating hour.
2(e) per year, or which contributes more than 10 %
of the total annual emissions of the installation, whichever is
higher in terms of absolute emissions, the operator shall apply
the highest tier listed in section 1 of Annex VIII. For all other
In the case of CO
emission sources, the operator shall apply at least one tier lower
2 emissions, the operator shall determine
annual emission on the basis of equation 1 in Annex VIII.
than the highest tier.
CO emitted to the atmosphere shall be treated as the molar
equivalent amount of CO 2 .
2. Only where the operator can demonstrate to the satis
faction of the competent authority that application of the tier
required under paragraph 1 is technically not feasible or incurs
In the case of nitrous oxide (N 2 O), the operator shall determine
unreasonable costs and application of a calculation
annual emissions on the basis of the equation in subsection B.1
methodology using the tier levels required by Article 26 is
of section 16 of Annex IV.
technically not feasible or incurs unreasonable costs, may a
next lower tier be used for the relevant emission source, with
a minimum of tier 1.
2. Where
several
emission
sources
exist
in
one
installation
and cannot be measured as one emission source, the operator
shall measure emissions from those sources separately and add
Article 42
the results to obtain the total emissions of the specific gas over
the reporting period.
Measurement standards and laboratories
1. All
measurements
shall
be
carried
out
applying
methods
based on EN 14181 Stationary source emissions — Quality
3. The
operator
shall
determine
the
greenhouse
gas
concen
assurance of automated measuring systems, EN 15259 Air
tration in the flue gas by continuous measurement at a repre
quality — Measurement of stationary source emissions —
sentative point through one of the following:
Requirements for measurement sections and sites and for the
measurement objective, plan and report, and other
corresponding EN standards.
(a) direct measurement;
Where such standards are not available, the methods shall be
based on suitable ISO standards, standards published by the
(b) in the case of a high concentration in the flue gas, calcu
Commission or national standards. Where no applicable
lation of the concentration using an indirect concentration
published standards exist, suitable draft standards, industry
measurement applying Equation 3 of Annex VIII and taking
best practice guidelines or other scientifically proven method
into account the measured concentration values of all other
ologies shall be used, limiting sampling and measurement bias.
components of the gas stream as laid down in the oper
ator’s monitoring plan.
The operator shall consider all relevant aspects of the
continuous measurement system, including the location of the
4. Where
relevant,
the
operator
shall
determine
separately
equipment, calibration, measurement, quality assurance and
any CO
quality control.
2 amount stemming from biomass using calculation-
based monitoring methodologies and subtract it from the
total measured CO 2 emissions.
2. The
operator
shall
ensure
that
laboratories
carrying
out
measurements, calibrations and relevant equipment assessments
for continuous emission measurement systems (CEMS) shall be
5. The operator shall determine the flue gas flow for the
accredited in accordance with EN ISO/IEC 17025 for the
calculation in accordance with paragraph 1 by one of the
relevant analytical methods or calibration activities.
following methods:
Where the laboratory does not have such accreditation, the
(a) calculation by means of a suitable mass balance, taking into
operator shall ensure that equivalent requirements of
account all significant parameters on the input side,
Article 34(2) and (3) are met.
including for CO 2 emissions at least input material loads,
input airflow and process efficiency, as well as on the
output side including at least the product output, the O 2 ,
Article 43
SO 2 and NO x concentration;
Determination of emissions
1. The
operator
shall
determine
the
annual
emissions
from
(b) determination by continuous flow measurement at a repre
an emission source over the reporting period by summing up
sentative point.

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L 181/48
EN
Official Journal of the European Union
12.7.2012
Article 44
4. Where
a
valid
hour
of
data
cannot
be
provided
for
a
parameter other than concentration, the operator shall obtain
Data aggregation
substitute values of that parameter through a suitable mass
1. The
operator
shall
calculate
hourly
averages
for
each balance model or an energy balance of the process. The
parameter, including concentrations and flue gas flow,
operator shall validate the results by using the remaining
relevant for determining emissions using a measurement-based
measured parameters of the measurement-based methodology
methodology by using all data points available for that specific
and data at regular working conditions considering a time
hour.
period of the same duration as the data gap.
Article 46
Where an operator can generate data for shorter reference
periods without additional cost, he shall use those periods for
Corroborating with calculation of emissions
the determination of the annual emissions in accordance with
The operator shall corroborate emissions determined by a
Article 43(1).
measurement-based methodology, with the exception of
nitrous oxide (N 2 O) emissions from nitric acid production
and greenhouse gases transferred to a transport network or a
storage site, by calculating the annual emissions of each
2. Where
the
continuous
measurement
equipment
for
a considered greenhouse gas for the same emission sources and
parameter is out of control, out of range or out of operation
source streams.
for part of the hour or reference period referred to in paragraph
1, the operator shall calculate the related hourly average pro
rata to the remaining data points for that specific hour or
shorter reference period provided that at least 80 % of the
The use of tier methodologies shall not be required.
maximum number of data points for a parameter are available.
Article 45(2) to (4) shall apply where less than 80 % of the
maximum number of data points for a parameter are available.
SECTION 4
Special provisions
Article 47
Article 45
Installations with low emissions
Missing data
1. The
competent
authority
may
allow
the
operator
to
1. Where
a
piece
of
measurement
equipment
within
the submit a simplified monitoring plan in accordance with
continuous emissions monitoring system is out of operation
Article 13, provided that it operates an installation with low
for more than five consecutive days in any calendar year, the
emissions.
operator shall inform the competent authority without undue
delay and propose adequate measures to improve the quality of
the continuous emissions monitoring system affected.
The first subparagraph shall not apply to installations carrying
out activities for which N 2 O is included pursuant to Annex I to
Directive 2003/87/EC.
2. Where
a
valid
hour
or
shorter
reference
period
in
accordance with Article 44(1) of data cannot be provided for
one or more parameters of the measurement-based
2. For the purposes of the first subparagraph of paragraph 1,
methodology due to the equipment being out of control, out
an installation shall be considered an installation with low
of range or out of operation, the operator shall determine
emissions where at least one of the following conditions is met:
values for substitution of each missing hour of data.
(a) the average annual emissions of that installation reported in
3. Where
a
valid
hour
or
shorter
reference
period
of
data
the verified emission reports during the trading period
cannot be provided for a parameter directly measured as
immediately preceding the current trading period, with the
concentration, the operator shall calculate a substitution value
exclusion of CO 2 stemming from biomass and before
as the sum of an average concentration and twice the standard
subtraction of transferred CO 2 , were less than 25 000
deviation associated with that average, using Equation 4 in
tonnes of CO 2(e) per year;
Annex VIII.
(b) the average annual emissions referred to in point (a) are not
available or are no longer applicable because of changes in
Where the reporting period is not applicable for determining
the installation’s boundaries or changes to the operating
such substitution values due to significant technical changes at
conditions of the installation, but the annual emissions of
the installation, the operator shall agree with the competent
that installation for the next five years, with the exclusion of
authority a representative timeframe for determining the
CO 2 stemming from biomass and before subtraction of
average and standard deviation, where possible with the
transferred CO 2 , will be, based on a conservative estimation
duration of one year.
method, less than 25 000 tonnes of CO 2(e) per year.

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EN
12.7.2012 Official
Journal
of
the
European
Union L
181/49
3. The
operator
of
an
installation
with
low
emissions
shall
Article 48
not be required to submit the supporting documents referred to
in the third subparagraph of Article 12(1), and shall be exempt
Inherent CO 2
from the requirement of reporting on improvement referred to
1. Inherent
CO
in Article 69(4).
2 which is transferred into an installation,
including that contained in natural gas or a waste gas
including blast furnace gas or coke oven gas, shall be
included in the emission factor for that fuel.
4. By way of derogation from Article 27, the operator of an
installation with low emissions may determine the amount of
fuel or material by using available and documented purchasing
2. Where
inherent
CO 2 originates from activities covered by
records and estimated stock changes. The operator shall also be
Annex I to Directive 2003/87/EC or included pursuant to
exempt from the requirement to provide the uncertainty
Article 24 of that Directive and is subsequently transferred
assessment referred to in Article 28(2) to the competent auth
out of the installation as part of a fuel to another installation
ority.
and activity covered by that Directive, it shall not be counted as
emissions of the installation where it originates.
5. The
operator
of
an
installation
with
low
emissions
shall
be
exempt from the requirement of Article 28(2) to determine
However, where inherent CO 2 is emitted, or transferred out of
stock data at the beginning and the end of the reporting
the installation to entities not covered by that Directive, it shall
period, where the storage facilities are capable of containing
be counted as emissions of the installation where it originates.
at least 5 % of the annual consumption of fuel or material
during the reporting period, in order to include related uncer
tainty in an uncertainty assessment.
3. The
operators
may
determine
quantities
of
inherent
CO 2
transferred out of the installation both at the transferring and at
the receiving installation. In that case, the quantities of
respectively transferred and received inherent CO
6. By way of derogation from Article 26(1) the operator of

2 shall be
identical.
an installation with low emissions may apply as a minimum tier
1 for the purposes of determining activity data and calculation
factors for all source streams, unless higher accuracy is
achievable without additional effort for the operator, without
Where the quantities of transferred and received inherent CO 2
providing evidence that applying higher tiers is technically not
are not identical, the arithmetic average of both measured values
feasible or would incur unreasonable costs.
shall be used in both the transferring and receiving installations’
emission reports, where the deviation between the values can be
explained by the uncertainty of the measurement systems. In
such case, the emission report shall refer to the alignment of
7. For
the
purpose
of
determining
calculation
factors
on
the that value.
basis of analyses in accordance with Article 32, the operator of
an installation with low emissions may use any laboratory that
is technically competent and able to generate technically valid
results using the relevant analytical procedures, and provides
Where the deviation between the values cannot be explained by
evidence for quality assurance measures as referred to in
the approved uncertainty range of the measurement systems,
Article 34(3).
the operators of the transferring and receiving installations
shall align the values by applying conservative adjustments
approved by the competent authority.
8. Where
an
installation
with
low
emissions
subject
to
simplified monitoring exceeds the threshold referred to in
Article 49
paragraph 2 in any calendar year, its operator shall notify the
competent authority thereof without undue delay.
Transferred CO 2
1. The
operator
shall
subtract
from
the
emissions
of
the
installation any amount of CO 2 originating from fossil carbon
The operator shall, without undue delay, submit a significant
in activities covered by Annex I to Directive 2003/87/EC, which
modification of the monitoring plan within the meaning of
is not emitted from the installation, but transferred out of the
point (b) of Article 15(3), to the competent authority for
installation to any of the following:
approval.
(a) a capture installation for the purpose of transport and long-
However, the competent authority shall allow that the operator
term geological storage in a storage site permitted under
continues simplified monitoring provided that that operator
Directive 2009/31/EC;
demonstrates to the satisfaction of the competent authority
that the threshold referred to in paragraph 2 has not already
been exceeded within the past five reporting periods and will
(b) a transport network with the purpose of long-term
not be exceeded again from the following reporting period
geological storage in a storage site permitted under
onwards.
Directive 2009/31/EC;

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L 181/50
EN
Official Journal of the European Union
12.7.2012
(c) a storage site permitted under Directive 2009/31/EC for the
Directive 2003/87/EC that are performed by that aircraft
purpose of long-term geological storage.
operator during the reporting period and for which the
aircraft operator is responsible.
For any other transfer of CO 2 out of the installation, no
subtraction of CO 2 from the installation’s emissions shall be
To that end, the aircraft operator shall attribute all flights to the
allowed.
calendar year according to the time of departure measured in
Coordinated Universal Time.
2. The
operator
of
the
installation
out
of
which
the
CO 2
transferred shall provide in its annual emission report the
2. The
aircraft
operator
intending
to
apply
for
an
allocation
receiving installation’s installation identification code recognised
of allowances free of charge pursuant to Articles 3e or 3f of
in accordance with Commission Regulation (EU) No 1193/2011
Directive 2003/87/EC shall also monitor tonne-kilometre data
of 18 November 2011 establishing a Union Registry for the
for the same flights during the respective monitoring years.
trading period commencing on 1 January 2013, and subsequent
trading periods, of the Union emissions trading scheme
pursuant to Directive 2003/87/EC of the European Parliament
3. For the purpose of identifying the unique aircraft operator
and of the Council and Decision No 280/2004/EC of the
referred to in point (o) of Article 3 of Directive 2003/87/EC
European Parliament and of the Council and amending Regu
that is responsible for a flight, the call sign used for air traffic
lations (EC) No 2216/2004 and (EU) No 920/2010 ( 1 ).
control purposes, shall be used. The call sign shall be one of the
following:
The first subparagraph shall also apply to the receiving instal
lation with respect to the transferring installation’s installation
(a) the ICAO designator laid down in box 7 of the flight plan;
identification code.
(b) where the ICAO designator of the aircraft operator is not
3. For
the
determination
of
the
quantity
of
CO 2 transferred
available, the registration markings of the aircraft.
from one installation to another, the operator shall apply a
measurement-based methodology including in accordance with
Articles 43, 44 and 45. The emission source shall correspond to
the measurement point and the emissions shall be expressed as
4. Where the identity of the aircraft operator is not known,
the quantity of CO
the competent authority shall consider the owner of the aircraft
2 transferred.
as aircraft operator unless it proves the identity the aircraft
operator responsible.
4. For
determining
the
quantity
of
CO 2 transferred from one
installation to another, the operator shall apply tier 4 as defined
in section 1 of Annex VIII.
Article 51
Submission of monitoring plans
However, the operator may apply the next lower tier provided
1. At
the
latest
four
months
before
an
aircraft
operator
that it establishes that applying tier 4 as defined in section 1 of
commences aviation activities covered by Annex I to Directive
Annex VIII is technically not feasible or incurs unreasonable
2003/87/EC, it shall submit to the competent authority a moni
costs.
toring plan for the monitoring and reporting of emissions in
accordance with Article 12.
5. The
operators
may
determine
quantities
of
CO 2 trans
ferred out of the installation both at the transferring and at
By way of derogation from the first subparagraph, an aircraft
the receiving installation. In that case, Article 48(3) shall apply.
operator that performs an aviation activity covered by Annex I
to Directive 2003/87/EC for the first time that could not be
foreseen four months in advance of the activity, shall submit a
monitoring plan to the competent authority without undue
CHAPTER IV
delay, but no later than six weeks after performance of that
activity. The aircraft operator shall provide adequate justification
MONITORING OF EMISSIONS AND TONNE-KILOMETRE DATA
to the competent authority why a monitoring plan could not be
FROM AVIATION
submitted four months in advance of the