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Commission Implementing Regulation (EU) 2022/996 of 14 June 2022 on rules to verify sustainability and greenhouse gas emissions saving criteria and low indirect land-use change-risk criteria (Text with EEA relevance)

COMMISSION IMPLEMENTING REGULATION (EU) 2022/996
of 14 June 2022
on rules to verify sustainability and greenhouse gas emissions saving criteria and low indirect land-use change-risk criteria
(Text with EEA relevance)
CHAPTER I
INTRODUCTION
Article 1
Subject matter
Article 2
Definitions
CHAPTER II
GENERAL RULES ON GOVERNANCE, INTERNAL MONITORING, COMPLAINTS PROCEDURES AND TRANSPARENCY OF VOLUNTARY SCHEMES
Article 3
Governance structure of the voluntary scheme
Article 4
Non-conformities of economic operators under the scheme
Article 5
Internal monitoring, complaints procedure and documentation management system
Article 6
Publication of information by voluntary schemes
Article 7
Change of scheme by economic operators
Article 8
Recognition of other voluntary schemes
Article 9
Recognition of national schemes
CHAPTER III
AUDIT PROCESS, AUDIT SCOPE, QUALIFICATIONS OF AUDITORS AND AUDIT SUPERVISION
Article 10
Audit process and levels of assurance
Article 11
Auditor competence
Article 12
Group auditing
Article 13
Auditing of waste and residues
Article 14
Auditing of actual GHG emission calculations
Article 15
Audits of mass balance systems
Article 16
Auditing of natural and non-natural highly-biodiverse grassland
Article 17
Supervision by the Member States and the Commission
CHAPTER IV
SPECIFIC RULES ON THE IMPLEMENTATION OF THE MASS BALANCE SYSTEM, THE UNION DATABASE AND THE ESTABLISHMENT OF GHG EMISSIONS AND BIOLOGICAL FRACTION OF FUELS
Article 18
Traceability and Union database
Article 19
Implementation of the mass balance system
Article 20
Determining the GHG emissions of biofuels, biomass fuels and bioliquids
Article 21
Specific rules for waste and residues
Article 22
Specific rules for recycled carbon fuels and renewable fuels of non-biological origin
Article 23
Specific rules for co-processing
CHAPTER V
SPECIFIC RULES ON COMPLIANCE WITH THE REQUIREMENTS ON LOW ILUC-RISK CERTIFICATION
Article 24
Specific requirements for low ILUC-risk certification
Article 25
Specific requirements for proving additionality
Article 26
Production on unused, abandoned or severely degraded land
Article 27
Determining additional biomass for yield increase measures
CHAPTER VI
FINAL PROVISIONS
Article 28
Entry into force and application
ANNEX I
DATA TO BE TRANSMITTED THROUGH THE WHOLE SUPPLY CHAIN AND TRANSACTION DATA
ANNEX II
MINIMUM CONTENT OF AUDIT REPORTS, SUMMARY AUDIT REPORTS OR CERTIFICATES
A.
Minimum content of the audit report
B.
Minimum content of the summary audit report or certificate
ANNEX III
LIST OF INFORMATION TO BE REPORTED BY VOLUNTARY SCHEMES IN THEIR ANNUAL ACTIVITY REPORTS TO THE COMMISSION
ANNEX IV
NON-EXHAUSTIVE LIST OF WASTE AND RESIDUES CURRENTLY COVERED BY ANNEX IX TO DIRECTIVE (EU) 2018/2001
ANNEX V
METHODOLOGY FOR DETERMINING THE EMISSION SAVINGS FROM SOIL CARBON ACCUMULATION VIA IMPROVED AGRICULTURAL MANAGEMENT
ANNEX VI
NON-EXAUSTIVE LISTS OF EXAMPLES OF ESSENTIAL MANAGEMENT AND MONITORING PRACTICES TO PROMOTE AND MONITOR SOIL CARBON SEQUESTRATION AND SOIL QUALITY
ANNEX VII
METHODOLOGY FOR DETERMINING THE EMISSIONS FROM THE EXTRACTION OR CULTIVATION OF RAW MATERIALS
EMISSIONS FROM THE EXTRACTION OR CULTIVATION PROCESS ITSELF
1.1.
Fuel use (diesel oil, gasoline, heavy fuel oil, biofuels or other fuels) for farm machinery
1.2.
Chemical fertilisers and pesticides
1.3.
Seeding material
1.4.
Emissions from fertiliser acidification and liming application
1.4.1.
Emissions from neutralisation of fertiliser acidification
1.4.2.
Soil emissions from liming (aglime)
1.5.
Soil (nitrous oxide/N
2
O) emissions from crop cultivation
1.5.1.
Crop residue N input
1.5.2.
Crop and site-specific emission factors for N
2
O emissions from synthetic fertiliser and organic N application
Table 1
Crop-specific parameters to calculate N input from crop residues
(3)
Table 2
Constant and effect values for calculating N
2
O emissions from agricultural fields based on the S&B model
EMISSIONS FROM THE COLLECTION, DRYING AND STORAGE OF RAW MATERIALS
Emissions from collection
Biomass drying
ACCOUNTING FOR EMISSIONS FOR ELECTRICITY USED IN FARMING OPERATIONS
ANNEX VIII
MINIMUM REQUIREMENTS ON THE PROCESS AND METHOD FOR CERTIFYING LOW INDIRECT LAND-USE CHANGE (ILUC) RISK BIOMASS
A.
Process of low ILUC risk certification
1.
Content of the management plan
2.
Non-exhaustive list of additionality measures
B.
Additionality assessment: Financial attractiveness or barrier analysis tests
1.
Financial attractiveness test
2.
Non-financial barrier test
C.
Setting the dynamic yield baseline and calculation of the actual volume of low ILUC risk biomass
1.
Setting the dynamic yield baseline for annual crops
2.
Setting the dynamic yield baseline for perennial crops
Option 1a: Standard growth curve
Figure 1
Normalised standard growth curve palm yield
Option 1b: Economic operator provides the growth curve
Option 2: Group certification approach
3.
Setting the dynamic yield baseline for sequential cropping
Option 1. Demonstrate that the second crop does not lower the yield of the main crop
Option 2a. Determine a dynamic yield baseline for a system in which the main crop is the same each year
Option 2b. Determine a compensation factor for a system in which the main crop is different each year
4.
Calculating additional biomass volume
D.
Minimum content of the low ILUC risk certificate
ANNEX IX
STANDARD VALUES OF EMISSIONS FACTORS
Carbon Intensity of electricity produced and consumed in the EU in 2019 [gCO
2
eq/kWh]
With upstream emissions, without emissions from construction