Pending: 32007D0884

                                January 16, 2026                            

29.12.2007
EN
Official Journal of the European Union
L 346/21

(1)
By Decisions 95/252/EC(2)and subsequently 98/198/EC(3), the Council authorised the United Kingdom to restrict to 50 % the right of the hirer or lessee to deduct input VAT on charges for the hire or lease of a passenger car where the car is not used entirely for business purposes. The United Kingdom was also allowed not to treat as supplies of services for consideration the private use of a car hired or leased by a taxable person for his business purposes. This simplification measure removed the need for the hirer or the lessee to keep records of private mileage travelled in business cars and to account for tax on the actual private mileage of each car.

(2)
By letter registered with the Secretariat-General of the Commission on 5 February 2007, the United Kingdom requested an extension of the period of validity of that derogation, which expires on 31 December 2007.

(3)
In accordance with Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States by letter dated 15 October 2007 of the request made by the United Kingdom. By letter dated 17 October 2007, the Commission notified the United Kingdom that it had all the information necessary to consider the request.

(4)
The legal and factual circumstances which justified granting the authorisation to apply a derogation have not changed and are still relevant.

(5)
On 29 October 2004, the Commission presented a proposal for a Council Directive amending Directive 77/388/EEC, now Directive 2006/112/EC, that includes the harmonisation of the categories of expenses for which exclusions of the right to deduct may apply. Under this proposal, exclusions to the right to deduct may be applied to motorised road vehicles. It is therefore appropriate to extend the period of the authorisation until that Directive comes into force. However, the authorisation will in any case expire on 31 December 2010 at the latest if that Directive has not come into force by that date, to enable an assessment of the necessity of this Decision in the light of the percentage of the overall apportionment between business and private use.

(6)
The derogation, as extended, will not have an adverse effect on the European Communities’ own resources accruing from VAT.

(7)
Given the urgency of the matter, it is imperative to grant an exception to the six-week period referred to in paragraph I(3) of the Protocol on the role of the national parliaments in the European Union, annexed to the Treaty on European Union and to the Treaties establishing the European Communities,

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community,

Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax(1)(VAT), and in particular Article 395(1) thereof,

Having regard to the proposal from the Commission,

(1) By Decisions 95/252/EC(2)and subsequently 98/198/EC(3), the Council authorised the United Kingdom to restrict to 50 % the right of the hirer or lessee to deduct input VAT on charges for the hire or lease of a passenger car where the car is not used entirely for business purposes. The United Kingdom was also allowed not to treat as supplies of services for consideration the private use of a car hired or leased by a taxable person for his business purposes. This simplification measure removed the need for the hirer or the lessee to keep records of private mileage travelled in business cars and to account for tax on the actual private mileage of each car.

(2) By letter registered with the Secretariat-General of the Commission on 5 February 2007, the United Kingdom requested an extension of the period of validity of that derogation, which expires on 31 December 2007.

(3) In accordance with Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States by letter dated 15 October 2007 of the request made by the United Kingdom. By letter dated 17 October 2007, the Commission notified the United Kingdom that it had all the information necessary to consider the request.

(4) The legal and factual circumstances which justified granting the authorisation to apply a derogation have not changed and are still relevant.

(5) On 29 October 2004, the Commission presented a proposal for a Council Directive amending Directive 77/388/EEC, now Directive 2006/112/EC, that includes the harmonisation of the categories of expenses for which exclusions of the right to deduct may apply. Under this proposal, exclusions to the right to deduct may be applied to motorised road vehicles. It is therefore appropriate to extend the period of the authorisation until that Directive comes into force. However, the authorisation will in any case expire on 31 December 2010 at the latest if that Directive has not come into force by that date, to enable an assessment of the necessity of this Decision in the light of the percentage of the overall apportionment between business and private use.

(6) The derogation, as extended, will not have an adverse effect on the European Communities’ own resources accruing from VAT.

(7) Given the urgency of the matter, it is imperative to grant an exception to the six-week period referred to in paragraph I(3) of the Protocol on the role of the national parliaments in the European Union, annexed to the Treaty on European Union and to the Treaties establishing the European Communities,

HAS ADOPTED THIS DECISION:
Article 1

By way of derogation from Articles 168 and 169 of Directive 2006/112/EC, the United Kingdom is hereby authorised to restrict to 50 % the right of the hirer or lessee of a car to deduct the VAT on the cost of the hiring or leasing of that car where it is not used entirely for business purposes.
Article 2

By way of derogation from Article 26(1)(a) of Directive 2006/112/EC, the United Kingdom is hereby authorised not to treat as supplies of services for consideration the private use of a business car hired or leased by a taxable person.
Article 3

This Decision shall apply with effect from 1 January 2008.

It shall expire on the date of entry into force of Community rules determining what expenditure relating to motorised road vehicles is not to be eligible for full deduction of VAT, but on 31 December 2010 at the latest.
Article 4

This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.
THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community,

Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax(1)(VAT), and in particular Article 395(1) thereof,

Having regard to the proposal from the Commission,

(1) By Decisions 95/252/EC(2)and subsequently 98/198/EC(3), the Council authorised the United Kingdom to restrict to 50 % the right of the hirer or lessee to deduct input VAT on charges for the hire or lease of a passenger car where the car is not used entirely for business purposes. The United Kingdom was also allowed not to treat as supplies of services for consideration the private use of a car hired or leased by a taxable person for his business purposes. This simplification measure removed the need for the hirer or the lessee to keep records of private mileage travelled in business cars and to account for tax on the actual private mileage of each car.

(2) By letter registered with the Secretariat-General of the Commission on 5 February 2007, the United Kingdom requested an extension of the period of validity of that derogation, which expires on 31 December 2007.

(3) In accordance with Article 395(2) of Directive 2006/112/EC, the Commission informed the other Member States by letter dated 15 October 2007 of the request made by the United Kingdom. By letter dated 17 October 2007, the Commission notified the United Kingdom that it had all the information necessary to consider the request.

(4) The legal and factual circumstances which justified granting the authorisation to apply a derogation have not changed and are still relevant.

(5) On 29 October 2004, the Commission presented a proposal for a Council Directive amending Directive 77/388/EEC, now Directive 2006/112/EC, that includes the harmonisation of the categories of expenses for which exclusions of the right to deduct may apply. Under this proposal, exclusions to the right to deduct may be applied to motorised road vehicles. It is therefore appropriate to extend the period of the authorisation until that Directive comes into force. However, the authorisation will in any case expire on 31 December 2010 at the latest if that Directive has not come into force by that date, to enable an assessment of the necessity of this Decision in the light of the percentage of the overall apportionment between business and private use.

(6) The derogation, as extended, will not have an adverse effect on the European Communities’ own resources accruing from VAT.

(7) Given the urgency of the matter, it is imperative to grant an exception to the six-week period referred to in paragraph I(3) of the Protocol on the role of the national parliaments in the European Union, annexed to the Treaty on European Union and to the Treaties establishing the European Communities,

HAS ADOPTED THIS DECISION:
By way of derogation from Articles 168 and 169 of Directive 2006/112/EC, the United Kingdom is hereby authorised to restrict to 50 % the right of the hirer or lessee of a car to deduct the VAT on the cost of the hiring or leasing of that car where it is not used entirely for business purposes.
By way of derogation from Article 26(1)(a) of Directive 2006/112/EC, the United Kingdom is hereby authorised not to treat as supplies of services for consideration the private use of a business car hired or leased by a taxable person.
This Decision shall apply with effect from 1 January 2008.

It shall expire on the date of entry into force of Community rules determining what expenditure relating to motorised road vehicles is not to be eligible for full deduction of VAT, but on 31 December 2010 at the latest.
This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.

Pending: 32007D0863

                                January 16, 2026                            

21.12.2007
EN
Official Journal of the European Union
L 337/122

(1)
If the amount of manure that a Member State intends to apply per hectare each year is different from the one specified in the first sentence of the second subparagraph of paragraph 2 of Annex III to Directive 91/676/EEC and in point (a) thereof, that amount has to be fixed so as not to prejudice the achievement of the objectives specified in Article 1 of that Directive and has to be justified on the basis of objective criteria, such as, in the present case, long growing seasons and crops with high nitrogen uptake.

(2)
On 10 August 2007, the United Kingdom submitted to the Commission a request for a derogation under the third subparagraph of paragraph 2 of Annex III to Directive 91/676/EEC with regard to Northern Ireland.

(3)
The requested derogation concerns the intention of the United Kingdom to allow the application in Northern Ireland of up to 250 kg nitrogen per hectare per year from livestock manure in grassland farms. Approximately 732 holdings in Northern Ireland corresponding to 2,7 % of total farms, 4 % of the Utilized Agricultural Land and 5 % of the Livestock Unit are potentially encompassed by the derogation.

(4)
The legislation implementing Directive 91/676/EEC, theNitrates Action Programme Regulations (Northern Ireland) 2006 (Regulations 2006 No 489), has been adopted and applies equally to the requested derogation.

(5)
ThePhosphorus (Use in Agriculture) Regulations (Northern Ireland) 2006set out measures governing land application of phosphate fertilisers in order to prevent water pollution. The regulations prohibit the application of chemical fertilisers unless it is demonstrated that the amount is not in excess of crop requirement, requiring,inter alia, the assessment of soil fertility status through chemical analysis.

(6)
Water quality data submitted show that low nitrate concentrations are a common feature of water bodies in Northern Ireland. In 2005 the average nitrate concentration in groundwater was below 20 mg/l nitrates in 71 % of the monitoring sites and concentrations greater than 50 mg/l nitrates were recorded in no more than 7 % of the sampling points. Data on water quality in rivers showed that in 2005 the mean nitrate concentration was below 20 mg/l in 99 % of sampling points and no monitoring station exceeded 50 mg/l nitrates. All large lakes had an average concentration of less than 10 mg/l nitrates.

(7)
According to the third report on implementation of the Nitrates Directive 72 % of groundwater monitoring sites showed stable or decreasing trends in nitrates concentration in the period 1999-2003; nitrate concentration in surface water was stable or declining in 87 % of surface water monitoring stations in the same period.

(8)
In conformity with paragraph 5 of Article 3 of Directive 91/676/EEC, theNitrates Action Programme Regulations (Northern Ireland) 2006applies throughout the whole Northern Irish territory.

(9)
The number of livestock and the utilisation of chemical fertilisers decreased in the last decade. Cattle, pig and sheep number decreased respectively by 2 %, 36 % and 22 % in the period 1995-2005. Chemical nitrogen fertiliser use decreased by 41 % in the period 1995 to 2005 and the application rate for 2005 was 89 kg per hectare nitrogen, phosphate fertiliser use declined by 49 % in the same period and in 2005 phosphorus use was on average 7 kg per hectare. Nitrogen surplus at national level declined from 159 kg/ha in 1995 to 124 kg/ha in 2005.

(10)
Due to high rainfall and the prevalence of soil with poor drainage, in Northern Ireland, ninety-three percent of agricultural land is devoted to grassland, of which a large part is classified as having good to very good potential for grass growth. Due to impeded drainage, the denitrification potential of the majority of soils in Northern Ireland is relatively high, reducing the nitrate concentration in soil and, therefore, the amount of nitrate susceptible to leaching.

(11)
In Northern Ireland 70 % of the land is farmed extensively and 45 % of the total land area is farmed under agro-environmental schemes.

(12)
The Northern Irish climate, characterised by an annual rainfall evenly distributed throughout the year and a relatively narrow annual temperature range promotes a relatively long grass-growing season ranging from 270 days per year in the coastal area to the east to around 260 days per year in the central lowlands where land is actively managed and farmed.

(13)
The supporting documents presented in the notification show that the proposed amount of 250 kg per hectare per year nitrogen from grazing livestock manure in grassland farms is justified on the basis of objective criteria such as long growing seasons and crops with high nitrogen uptake.

(14)
The Commission, after examination of the request, considers that the proposed amount of 250 kg per hectare will not prejudice the achievement of the objectives of Directive 91/676/EEC, subject to certain strict conditions being met.

(15)
This Decision should be applicable in tandem with the Nitrates Action Programme Regulations (Northern Ireland) 2006, in force in Northern Ireland for the period 2007-2010.

(16)
The measures provided for in this Decision are in accordance with the opinion of the Nitrates Committee set up pursuant to Article 9 of Directive 91/676/EEC,

(a)
‘Grassland farms’ means holdings where 80 % or more of the agricultural area available for manure application is grass,

(b)
‘Grazing livestock’ means cattle (with the exclusion of veal calves), sheep, deer, goats and horses,

(c)
‘Grass’ means permanent grassland or temporary grassland (temporary implying leys of less than four years).

(a)
the number of livestock, a description of the housing and storage system, including the volume of manure storage available;

(b)
a calculation of manure nitrogen (less losses in housing and storage) and phosphorus produced in the farm;

(c)
the crop rotation and area of each crop, including a sketch map indicating location of individual fields;

(d)
the foreseeable nitrogen and phosphorus crop requirements;

(e)
the amount and the type of manure delivered outside the farm or to the farm;

(f)
results of soil analysis related to nitrogen and phosphorus soil status if available;

(g)
nitrogen and phosphorus application from manure over each field (parcels of the farm homogeneous regarding cropping and soil type);

(h)
application of nitrogen and phosphorus with chemical and other fertilisers over each field.

(a)
temporary grassland shall be ploughed in spring;

(b)
ploughed grass on all soil types shall be followed immediately by a crop with high nitrogen demand;

(c)
crop rotation shall not include leguminous or other plants fixing atmospheric nitrogen. This will however not apply to clover in grassland with less than 50 % clover and to cereals and pea undersown with grass.

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Directive 91/676/EEC of 12 December 1991 concerning the protection of waters against pollution caused by nitrates from agricultural sources(1), and in particular the third subparagraph of paragraph 2 of Annex III thereto,

(1) If the amount of manure that a Member State intends to apply per hectare each year is different from the one specified in the first sentence of the second subparagraph of paragraph 2 of Annex III to Directive 91/676/EEC and in point (a) thereof, that amount has to be fixed so as not to prejudice the achievement of the objectives specified in Article 1 of that Directive and has to be justified on the basis of objective criteria, such as, in the present case, long growing seasons and crops with high nitrogen uptake.

(2) On 10 August 2007, the United Kingdom submitted to the Commission a request for a derogation under the third subparagraph of paragraph 2 of Annex III to Directive 91/676/EEC with regard to Northern Ireland.

(3) The requested derogation concerns the intention of the United Kingdom to allow the application in Northern Ireland of up to 250 kg nitrogen per hectare per year from livestock manure in grassland farms. Approximately 732 holdings in Northern Ireland corresponding to 2,7 % of total farms, 4 % of the Utilized Agricultural Land and 5 % of the Livestock Unit are potentially encompassed by the derogation.

(4) The legislation implementing Directive 91/676/EEC, theNitrates Action Programme Regulations (Northern Ireland) 2006 (Regulations 2006 No 489), has been adopted and applies equally to the requested derogation.

(5) ThePhosphorus (Use in Agriculture) Regulations (Northern Ireland) 2006set out measures governing land application of phosphate fertilisers in order to prevent water pollution. The regulations prohibit the application of chemical fertilisers unless it is demonstrated that the amount is not in excess of crop requirement, requiring,inter alia, the assessment of soil fertility status through chemical analysis.

(6) Water quality data submitted show that low nitrate concentrations are a common feature of water bodies in Northern Ireland. In 2005 the average nitrate concentration in groundwater was below 20 mg/l nitrates in 71 % of the monitoring sites and concentrations greater than 50 mg/l nitrates were recorded in no more than 7 % of the sampling points. Data on water quality in rivers showed that in 2005 the mean nitrate concentration was below 20 mg/l in 99 % of sampling points and no monitoring station exceeded 50 mg/l nitrates. All large lakes had an average concentration of less than 10 mg/l nitrates.

(7) According to the third report on implementation of the Nitrates Directive 72 % of groundwater monitoring sites showed stable or decreasing trends in nitrates concentration in the period 1999-2003; nitrate concentration in surface water was stable or declining in 87 % of surface water monitoring stations in the same period.

(8) In conformity with paragraph 5 of Article 3 of Directive 91/676/EEC, theNitrates Action Programme Regulations (Northern Ireland) 2006applies throughout the whole Northern Irish territory.

(9) The number of livestock and the utilisation of chemical fertilisers decreased in the last decade. Cattle, pig and sheep number decreased respectively by 2 %, 36 % and 22 % in the period 1995-2005. Chemical nitrogen fertiliser use decreased by 41 % in the period 1995 to 2005 and the application rate for 2005 was 89 kg per hectare nitrogen, phosphate fertiliser use declined by 49 % in the same period and in 2005 phosphorus use was on average 7 kg per hectare. Nitrogen surplus at national level declined from 159 kg/ha in 1995 to 124 kg/ha in 2005.

(10) Due to high rainfall and the prevalence of soil with poor drainage, in Northern Ireland, ninety-three percent of agricultural land is devoted to grassland, of which a large part is classified as having good to very good potential for grass growth. Due to impeded drainage, the denitrification potential of the majority of soils in Northern Ireland is relatively high, reducing the nitrate concentration in soil and, therefore, the amount of nitrate susceptible to leaching.

(11) In Northern Ireland 70 % of the land is farmed extensively and 45 % of the total land area is farmed under agro-environmental schemes.

(12) The Northern Irish climate, characterised by an annual rainfall evenly distributed throughout the year and a relatively narrow annual temperature range promotes a relatively long grass-growing season ranging from 270 days per year in the coastal area to the east to around 260 days per year in the central lowlands where land is actively managed and farmed.

(13) The supporting documents presented in the notification show that the proposed amount of 250 kg per hectare per year nitrogen from grazing livestock manure in grassland farms is justified on the basis of objective criteria such as long growing seasons and crops with high nitrogen uptake.

(14) The Commission, after examination of the request, considers that the proposed amount of 250 kg per hectare will not prejudice the achievement of the objectives of Directive 91/676/EEC, subject to certain strict conditions being met.

(15) This Decision should be applicable in tandem with the Nitrates Action Programme Regulations (Northern Ireland) 2006, in force in Northern Ireland for the period 2007-2010.

(16) The measures provided for in this Decision are in accordance with the opinion of the Nitrates Committee set up pursuant to Article 9 of Directive 91/676/EEC,

HAS ADOPTED THIS DECISION:
Article 1

The derogation requested by the United Kingdom with regard to Northern Ireland by letter of 10 August 2007, for the purpose of allowing a higher amount of livestock manure than that provided for in the first sentence of the second subparagraph of paragraph 2 of Annex III to Directive 91/676/EEC and in point (a) thereof, is granted, subject to the conditions laid down in this Decision.
Definitions

Article 2

For the purpose of this decision, the following definitions shall apply:

(a)

‘Grassland farms’ means holdings where 80 % or more of the agricultural area available for manure application is grass,

(b)

‘Grazing livestock’ means cattle (with the exclusion of veal calves), sheep, deer, goats and horses,

(c)

‘Grass’ means permanent grassland or temporary grassland (temporary implying leys of less than four years).
Scope

Article 3

This Decision applies on an individual basis and subject to the conditions set out in Articles 4, 5 and 6 to grassland farms.
Annual authorisation and commitment

Article 4

1.   Farmers who want to benefit from a derogation shall submit an application to the competent authorities annually.

2.   Together with the annual application referred to in paragraph 1 they shall undertake in writing to fulfil the conditions provided for in Articles 5 and 6.

3.   The competent authorities shall ensure that all the applications for derogation are submitted to administrative control. Where the control carried out by the national authorities of the applications referred to in paragraph 1 demonstrates that the conditions provided for in Articles 5 and 6 are not fulfilled, the applicant shall be informed thereof. In this instance, the application shall be considered to be refused.
Application of manure and other fertilisers

Article 5

1.   The amount of livestock manure from grazing livestock applied to the land each year on grassland farms, including by the animals themselves, shall not exceed the amount of manure containing 250 kg nitrogen per hectare, subject to the conditions laid down in paragraphs 2 to 8.

2.   The total nitrogen inputs shall not exceed the foreseeable nutrient demand of the considered crop and take into account the supply from the soil.

3.   A fertilisation plan shall be kept for each farm describing the crop rotation of the farmland and the planned application of manure and nitrogen and phosphate fertilisers. It shall be available in the farm each calendar year by 1 March at the latest.

The fertilisation plan shall include the following:

(a)

the number of livestock, a description of the housing and storage system, including the volume of manure storage available;

(b)

a calculation of manure nitrogen (less losses in housing and storage) and phosphorus produced in the farm;

(c)

the crop rotation and area of each crop, including a sketch map indicating location of individual fields;

(d)

the foreseeable nitrogen and phosphorus crop requirements;

(e)

the amount and the type of manure delivered outside the farm or to the farm;

(f)

results of soil analysis related to nitrogen and phosphorus soil status if available;

(g)

nitrogen and phosphorus application from manure over each field (parcels of the farm homogeneous regarding cropping and soil type);

(h)

application of nitrogen and phosphorus with chemical and other fertilisers over each field.

Plans shall be revised no later than seven days following any changes in agricultural practices to ensure consistency between plans and actual agricultural practices.

4.   Fertilisation accounts, including information related to management of dirty water and phosphorus inputs, shall be kept by each farm. They shall be submitted to the competent authority for each calendar year.

5.   Each grassland farm benefiting from an individual derogation shall accept that the application referred to in Article 4(1), the fertilisation plan and the fertilisation accounts can be subject to control.

6.   Nitrogen and phosphorous analysis in soil shall be performed for each farm benefiting from an individual derogation at least every four years for each homogeneous area of the farm, with regard to crop rotation and soil characteristics. At least one analysis per five hectares of farmland shall be required.

7.   Manure may not be spread in the autumn before grass cultivation.

8.   Each grassland farm benefiting from an individual derogation shall ensure that the phosphorus balance, calculated according to the methodology established by the competent authority in compliance with Article 7(2) of this Decision, does not exceed a surplus of 10 kg phosphorus per hectare per year.
Land management

Article 6

80 % or more of the acreage available for manure application on farms shall be cultivated with grass. Farmers benefiting from an individual derogation shall carry out the following measures:

(a)

temporary grassland shall be ploughed in spring;

(b)

ploughed grass on all soil types shall be followed immediately by a crop with high nitrogen demand;

(c)

crop rotation shall not include leguminous or other plants fixing atmospheric nitrogen. This will however not apply to clover in grassland with less than 50 % clover and to cereals and pea undersown with grass.
Other measures

Article 7

1.   This derogation shall be applied without prejudice to the measures needed to comply with other Community environmental legislation.

2.   The competent authorities shall establish and submit to the Commission the detailed procedure for the calculation of the phosphorus balance in derogation farms taking into account the input of phosphate with concentrate, forage and fertilisers and the output into products (live animal, meat and other animal products), forage and crops.
Monitoring

Article 8

1.   Maps showing the percentage of grassland farms, percentage of livestock and percentage of agricultural land covered by an individual derogation in each District, shall be drawn by the competent authority and shall be updated every year. Those maps shall be submitted to the Commission annually and for the first time by 1 May 2008.

2.   Monitoring of the farms covered by the action programme and the derogation shall be carried out at farm field scale and in agricultural monitoring catchments. The reference monitoring catchments shall be representative of the different soil types, levels of intensity and fertilisation practices.

3.   Survey and nutrient analysis shall provide data on local land use, crop rotations and agricultural practices on farms benefiting from individual derogations. Those data can be used for model-based calculations of the magnitude of nitrate leaching and phosphorus losses from fields where up to 250 kg nitrogen per hectare per year in manure from grazing livestock is applied.

4.   Monitoring of shallow groundwater, soil water, drainage water and streams in farms belonging to the agricultural catchment monitoring sites shall provide data on nitrate and phosphorus concentration in water leaving the root zone and entering groundwater and surface water.

5.   A reinforced water monitoring shall be conducted for agricultural catchments located in proximity to most vulnerable lakes.

6.   A study shall be conducted in order to collect, by the end of the derogation period, detailed scientific information on intensive grassland systems in order to improve nutrient management. This study will focus on nutrient losses, including nitrates leaching, denitrification losses and phosphate losses, under intensive dairy production systems in representative areas.
Controls

Article 9

1.   The competent national authority shall carry out administrative controls in respect of all farms benefiting from an individual derogation for the assessment of compliance with the maximum amount of 250 kg nitrogen per hectare per year from grazing livestock manure, with nitrogen and phosphorus maximum fertilisation rates and conditions on land use.

2.   A programme of field inspections shall be established based on risk analysis, results of controls of the previous years and results of general random controls of legislation implementing Directive 91/676/EEC. The field inspections shall cover at least 3 % of farms benefiting from an individual derogation in respect to the conditions set out in Article 5 and 6.
Reporting

Article 10

1.   The competent authority shall submit the results of the monitoring every year to the Commission, with a concise report on water quality evolution and evaluation practice. The report shall provide information on how the evaluation of the implementation of the derogation conditions is carried on through controls at farm level and include information on non compliant farms based on results of administrative and field inspections.

The first report shall be transmitted by November 2008, and subsequently every year by June.

2.   The results thus obtained will be taken into consideration by the Commission with regard to an eventual new request for derogation.
Application

Article 11

This Decision shall apply in the context of theNitrates Action Programme Regulations (Northern Ireland) 2006 (Regulations 2006 No 489)of 1 December 2006. It shall expire on 31 December 2010.
Article 12

This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.
THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Directive 91/676/EEC of 12 December 1991 concerning the protection of waters against pollution caused by nitrates from agricultural sources(1), and in particular the third subparagraph of paragraph 2 of Annex III thereto,

(1) If the amount of manure that a Member State intends to apply per hectare each year is different from the one specified in the first sentence of the second subparagraph of paragraph 2 of Annex III to Directive 91/676/EEC and in point (a) thereof, that amount has to be fixed so as not to prejudice the achievement of the objectives specified in Article 1 of that Directive and has to be justified on the basis of objective criteria, such as, in the present case, long growing seasons and crops with high nitrogen uptake.

(2) On 10 August 2007, the United Kingdom submitted to the Commission a request for a derogation under the third subparagraph of paragraph 2 of Annex III to Directive 91/676/EEC with regard to Northern Ireland.

(3) The requested derogation concerns the intention of the United Kingdom to allow the application in Northern Ireland of up to 250 kg nitrogen per hectare per year from livestock manure in grassland farms. Approximately 732 holdings in Northern Ireland corresponding to 2,7 % of total farms, 4 % of the Utilized Agricultural Land and 5 % of the Livestock Unit are potentially encompassed by the derogation.

(4) The legislation implementing Directive 91/676/EEC, theNitrates Action Programme Regulations (Northern Ireland) 2006 (Regulations 2006 No 489), has been adopted and applies equally to the requested derogation.

(5) ThePhosphorus (Use in Agriculture) Regulations (Northern Ireland) 2006set out measures governing land application of phosphate fertilisers in order to prevent water pollution. The regulations prohibit the application of chemical fertilisers unless it is demonstrated that the amount is not in excess of crop requirement, requiring,inter alia, the assessment of soil fertility status through chemical analysis.

(6) Water quality data submitted show that low nitrate concentrations are a common feature of water bodies in Northern Ireland. In 2005 the average nitrate concentration in groundwater was below 20 mg/l nitrates in 71 % of the monitoring sites and concentrations greater than 50 mg/l nitrates were recorded in no more than 7 % of the sampling points. Data on water quality in rivers showed that in 2005 the mean nitrate concentration was below 20 mg/l in 99 % of sampling points and no monitoring station exceeded 50 mg/l nitrates. All large lakes had an average concentration of less than 10 mg/l nitrates.

(7) According to the third report on implementation of the Nitrates Directive 72 % of groundwater monitoring sites showed stable or decreasing trends in nitrates concentration in the period 1999-2003; nitrate concentration in surface water was stable or declining in 87 % of surface water monitoring stations in the same period.

(8) In conformity with paragraph 5 of Article 3 of Directive 91/676/EEC, theNitrates Action Programme Regulations (Northern Ireland) 2006applies throughout the whole Northern Irish territory.

(9) The number of livestock and the utilisation of chemical fertilisers decreased in the last decade. Cattle, pig and sheep number decreased respectively by 2 %, 36 % and 22 % in the period 1995-2005. Chemical nitrogen fertiliser use decreased by 41 % in the period 1995 to 2005 and the application rate for 2005 was 89 kg per hectare nitrogen, phosphate fertiliser use declined by 49 % in the same period and in 2005 phosphorus use was on average 7 kg per hectare. Nitrogen surplus at national level declined from 159 kg/ha in 1995 to 124 kg/ha in 2005.

(10) Due to high rainfall and the prevalence of soil with poor drainage, in Northern Ireland, ninety-three percent of agricultural land is devoted to grassland, of which a large part is classified as having good to very good potential for grass growth. Due to impeded drainage, the denitrification potential of the majority of soils in Northern Ireland is relatively high, reducing the nitrate concentration in soil and, therefore, the amount of nitrate susceptible to leaching.

(11) In Northern Ireland 70 % of the land is farmed extensively and 45 % of the total land area is farmed under agro-environmental schemes.

(12) The Northern Irish climate, characterised by an annual rainfall evenly distributed throughout the year and a relatively narrow annual temperature range promotes a relatively long grass-growing season ranging from 270 days per year in the coastal area to the east to around 260 days per year in the central lowlands where land is actively managed and farmed.

(13) The supporting documents presented in the notification show that the proposed amount of 250 kg per hectare per year nitrogen from grazing livestock manure in grassland farms is justified on the basis of objective criteria such as long growing seasons and crops with high nitrogen uptake.

(14) The Commission, after examination of the request, considers that the proposed amount of 250 kg per hectare will not prejudice the achievement of the objectives of Directive 91/676/EEC, subject to certain strict conditions being met.

(15) This Decision should be applicable in tandem with the Nitrates Action Programme Regulations (Northern Ireland) 2006, in force in Northern Ireland for the period 2007-2010.

(16) The measures provided for in this Decision are in accordance with the opinion of the Nitrates Committee set up pursuant to Article 9 of Directive 91/676/EEC,

HAS ADOPTED THIS DECISION:
The derogation requested by the United Kingdom with regard to Northern Ireland by letter of 10 August 2007, for the purpose of allowing a higher amount of livestock manure than that provided for in the first sentence of the second subparagraph of paragraph 2 of Annex III to Directive 91/676/EEC and in point (a) thereof, is granted, subject to the conditions laid down in this Decision.
DefinitionsFor the purpose of this decision, the following definitions shall apply:

(a)

‘Grassland farms’ means holdings where 80 % or more of the agricultural area available for manure application is grass,

(b)

‘Grazing livestock’ means cattle (with the exclusion of veal calves), sheep, deer, goats and horses,

(c)

‘Grass’ means permanent grassland or temporary grassland (temporary implying leys of less than four years).
ScopeThis Decision applies on an individual basis and subject to the conditions set out in Articles 4, 5 and 6 to grassland farms.
Annual authorisation and commitment1.   Farmers who want to benefit from a derogation shall submit an application to the competent authorities annually.

2.   Together with the annual application referred to in paragraph 1 they shall undertake in writing to fulfil the conditions provided for in Articles 5 and 6.

3.   The competent authorities shall ensure that all the applications for derogation are submitted to administrative control. Where the control carried out by the national authorities of the applications referred to in paragraph 1 demonstrates that the conditions provided for in Articles 5 and 6 are not fulfilled, the applicant shall be informed thereof. In this instance, the application shall be considered to be refused.
Application of manure and other fertilisers1.   The amount of livestock manure from grazing livestock applied to the land each year on grassland farms, including by the animals themselves, shall not exceed the amount of manure containing 250 kg nitrogen per hectare, subject to the conditions laid down in paragraphs 2 to 8.

2.   The total nitrogen inputs shall not exceed the foreseeable nutrient demand of the considered crop and take into account the supply from the soil.

3.   A fertilisation plan shall be kept for each farm describing the crop rotation of the farmland and the planned application of manure and nitrogen and phosphate fertilisers. It shall be available in the farm each calendar year by 1 March at the latest.

The fertilisation plan shall include the following:

(a)

the number of livestock, a description of the housing and storage system, including the volume of manure storage available;

(b)

a calculation of manure nitrogen (less losses in housing and storage) and phosphorus produced in the farm;

(c)

the crop rotation and area of each crop, including a sketch map indicating location of individual fields;

(d)

the foreseeable nitrogen and phosphorus crop requirements;

(e)

the amount and the type of manure delivered outside the farm or to the farm;

(f)

results of soil analysis related to nitrogen and phosphorus soil status if available;

(g)

nitrogen and phosphorus application from manure over each field (parcels of the farm homogeneous regarding cropping and soil type);

(h)

application of nitrogen and phosphorus with chemical and other fertilisers over each field.

Plans shall be revised no later than seven days following any changes in agricultural practices to ensure consistency between plans and actual agricultural practices.

4.   Fertilisation accounts, including information related to management of dirty water and phosphorus inputs, shall be kept by each farm. They shall be submitted to the competent authority for each calendar year.

5.   Each grassland farm benefiting from an individual derogation shall accept that the application referred to in Article 4(1), the fertilisation plan and the fertilisation accounts can be subject to control.

6.   Nitrogen and phosphorous analysis in soil shall be performed for each farm benefiting from an individual derogation at least every four years for each homogeneous area of the farm, with regard to crop rotation and soil characteristics. At least one analysis per five hectares of farmland shall be required.

7.   Manure may not be spread in the autumn before grass cultivation.

8.   Each grassland farm benefiting from an individual derogation shall ensure that the phosphorus balance, calculated according to the methodology established by the competent authority in compliance with Article 7(2) of this Decision, does not exceed a surplus of 10 kg phosphorus per hectare per year.
Land management80 % or more of the acreage available for manure application on farms shall be cultivated with grass. Farmers benefiting from an individual derogation shall carry out the following measures:

(a)

temporary grassland shall be ploughed in spring;

(b)

ploughed grass on all soil types shall be followed immediately by a crop with high nitrogen demand;

(c)

crop rotation shall not include leguminous or other plants fixing atmospheric nitrogen. This will however not apply to clover in grassland with less than 50 % clover and to cereals and pea undersown with grass.
Other measures1.   This derogation shall be applied without prejudice to the measures needed to comply with other Community environmental legislation.

2.   The competent authorities shall establish and submit to the Commission the detailed procedure for the calculation of the phosphorus balance in derogation farms taking into account the input of phosphate with concentrate, forage and fertilisers and the output into products (live animal, meat and other animal products), forage and crops.
Monitoring1.   Maps showing the percentage of grassland farms, percentage of livestock and percentage of agricultural land covered by an individual derogation in each District, shall be drawn by the competent authority and shall be updated every year. Those maps shall be submitted to the Commission annually and for the first time by 1 May 2008.

2.   Monitoring of the farms covered by the action programme and the derogation shall be carried out at farm field scale and in agricultural monitoring catchments. The reference monitoring catchments shall be representative of the different soil types, levels of intensity and fertilisation practices.

3.   Survey and nutrient analysis shall provide data on local land use, crop rotations and agricultural practices on farms benefiting from individual derogations. Those data can be used for model-based calculations of the magnitude of nitrate leaching and phosphorus losses from fields where up to 250 kg nitrogen per hectare per year in manure from grazing livestock is applied.

4.   Monitoring of shallow groundwater, soil water, drainage water and streams in farms belonging to the agricultural catchment monitoring sites shall provide data on nitrate and phosphorus concentration in water leaving the root zone and entering groundwater and surface water.

5.   A reinforced water monitoring shall be conducted for agricultural catchments located in proximity to most vulnerable lakes.

6.   A study shall be conducted in order to collect, by the end of the derogation period, detailed scientific information on intensive grassland systems in order to improve nutrient management. This study will focus on nutrient losses, including nitrates leaching, denitrification losses and phosphate losses, under intensive dairy production systems in representative areas.
Controls1.   The competent national authority shall carry out administrative controls in respect of all farms benefiting from an individual derogation for the assessment of compliance with the maximum amount of 250 kg nitrogen per hectare per year from grazing livestock manure, with nitrogen and phosphorus maximum fertilisation rates and conditions on land use.

2.   A programme of field inspections shall be established based on risk analysis, results of controls of the previous years and results of general random controls of legislation implementing Directive 91/676/EEC. The field inspections shall cover at least 3 % of farms benefiting from an individual derogation in respect to the conditions set out in Article 5 and 6.
Reporting1.   The competent authority shall submit the results of the monitoring every year to the Commission, with a concise report on water quality evolution and evaluation practice. The report shall provide information on how the evaluation of the implementation of the derogation conditions is carried on through controls at farm level and include information on non compliant farms based on results of administrative and field inspections.

The first report shall be transmitted by November 2008, and subsequently every year by June.

2.   The results thus obtained will be taken into consideration by the Commission with regard to an eventual new request for derogation.
ApplicationThis Decision shall apply in the context of theNitrates Action Programme Regulations (Northern Ireland) 2006 (Regulations 2006 No 489)of 1 December 2006. It shall expire on 31 December 2010.
This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.

Pending: 32007D0767

                                January 16, 2026                            

28.11.2007
EN
Official Journal of the European Union
L 310/19

(1)
On 7 August 2002 the Commission adopted Decision 2002/644/EC(2)derogating from the definition of the concept of ‘originating products’; to take account of the special situation of the Falkland Islands with regard to various species of frozen fish of CN heading 0303 , various species of frozen fish fillets of CN heading 0304 and frozenLoligosquid andIllexsquid of CN heading 0307 . That derogation expired on 31 August 2007.

(2)
On 31 July 2007 the Falkland Islands requested a new derogation from the rules of origin set out in Annex III to Decision 2001/822/EC for a period of five years. This request covers a total annual quantity of 16 200 tonnes of frozen fish of CN heading 0303 , 5 100 tons of frozen fish fillets of CN heading 0304 , 57 900 tons of frozenLoligosquid and 47 200 tons of frozenIllexsquid of CN heading 0307 .

(3)
The Falkland Islands have based their request on the fact that for frozen fish, frozen fish fillets andLoligosquid, it is becoming increasingly difficult to recruit crews for their fishing vessels and factory ships from the OCTs, the Community or ACP States. As regardsIllexsquid, the Falkland Islands indicate that not all specific fishing expertise required is currently available from crew from the OCTs, the Community or ACP States. The lack of crew from the OCTs, the Community or the ACP states, stems in particular from the specific geographical situation of the Falkland Islands and cannot be remedied by increasing the presence of Community fishing fleets in the Falkland area.

(4)
A derogation should be granted from the rules of origin set out in Annex III to Decision 2001/822/EC for products falling within CN headings 0303 and 0304 ,Loligosquid of CN code 0307 49 35 andIllexsquid of CN code 0307 99 11 . This derogation is justified under Article 37(1) of that Annex, in particular as regards the development of an existing local industry. Derogation from Article 3(2) d of Annex III will provide greater security for the local fishing companies enabling investment in new activities and markets. Use of the derogation granted in 2002 remained extremely low (51 620 tons for CN heading 0303 , 35 320 tons for CN heading 0304 , 52 348 tons forLoligosquid and 6 720 tons forIllexsquid over a period of five years) The derogation should therefore be granted for the following total annual quantities, based on the total annual quantities as covered by the derogation in 2002 i.e. 12 500 tons for CN heading 0303 , 5 100 tons for CN heading 0304 , 34 600 tons forLoligosquid of CN 0307 49 35 and 31 000 tons forIllexsquid of CN 0307 99 11 .

(5)
Subject to compliance with certain conditions relating to quantities, surveillance and duration, the derogation would not cause serious injury to an established industry of the Community or one or more of the Member States.

(6)
Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Common Customs Code(3)lays down rules for the management of tariff quotas. Those rules should be appliedmutatis mutandisto the management of the quantity in respect of which the derogation in question is granted.

(7)
As Decision 2002/822/EC expires on 31 December 2011, it should be laid down that the derogation will continue to apply after 31 December 2011 if a new decision is adopted on the association of the overseas countries and territories with the European Community or if Decision 2001/822/EC is extended.

(8)
The measures provided for in this Decision are in accordance with the opinion of the Customs Code Committee,

—
‘Derogation — Decision No …’;,

—
‘Dérogation — Décision no…’,

Order No
CN Code
Description of goods
Total annual quantity(1)(tonnes)

09.1914
0303
Fish frozen, excluding fish fillets and other fish meat of heading 0304
12 500

09.1915
ex 0304
Fish fillets, frozen
5 100

09.1916
0307 49 35
Frozen squid of the specieLoligo Patagonica (Loligo gahi)
34 600

09.1917
0307 99 11
Frozen squid of the genusIllex
31 000

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Decision 2001/822/EC of 27 November 2001 on the association of the overseas countries and territories with the European Community (‘Overseas Association Decision’)(1), and in particular Article 37 of Annex III thereto,

(1) On 7 August 2002 the Commission adopted Decision 2002/644/EC(2)derogating from the definition of the concept of ‘originating products’; to take account of the special situation of the Falkland Islands with regard to various species of frozen fish of CN heading 0303 , various species of frozen fish fillets of CN heading 0304  and frozenLoligosquid andIllexsquid of CN heading 0307 . That derogation expired on 31 August 2007.

(2) On 31 July 2007 the Falkland Islands requested a new derogation from the rules of origin set out in Annex III to Decision 2001/822/EC for a period of five years. This request covers a total annual quantity of 16 200 tonnes of frozen fish of CN heading 0303 , 5 100 tons of frozen fish fillets of CN heading 0304 , 57 900 tons of frozenLoligosquid and 47 200 tons of frozenIllexsquid of CN heading 0307 .

(3) The Falkland Islands have based their request on the fact that for frozen fish, frozen fish fillets andLoligosquid, it is becoming increasingly difficult to recruit crews for their fishing vessels and factory ships from the OCTs, the Community or ACP States. As regardsIllexsquid, the Falkland Islands indicate that not all specific fishing expertise required is currently available from crew from the OCTs, the Community or ACP States. The lack of crew from the OCTs, the Community or the ACP states, stems in particular from the specific geographical situation of the Falkland Islands and cannot be remedied by increasing the presence of Community fishing fleets in the Falkland area.

(4) A derogation should be granted from the rules of origin set out in Annex III to Decision 2001/822/EC for products falling within CN headings 0303  and 0304 ,Loligosquid of CN code 0307 49 35  andIllexsquid of CN code 0307 99 11 . This derogation is justified under Article 37(1) of that Annex, in particular as regards the development of an existing local industry. Derogation from Article 3(2) d of Annex III will provide greater security for the local fishing companies enabling investment in new activities and markets. Use of the derogation granted in 2002 remained extremely low (51 620 tons for CN heading 0303 , 35 320 tons for CN heading 0304 , 52 348 tons forLoligosquid and 6 720 tons forIllexsquid over a period of five years) The derogation should therefore be granted for the following total annual quantities, based on the total annual quantities as covered by the derogation in 2002 i.e. 12 500 tons for CN heading 0303 , 5 100 tons for CN heading 0304 , 34 600 tons forLoligosquid of CN 0307 49 35  and 31 000 tons forIllexsquid of CN 0307 99 11 .

(5) Subject to compliance with certain conditions relating to quantities, surveillance and duration, the derogation would not cause serious injury to an established industry of the Community or one or more of the Member States.

(6) Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Common Customs Code(3)lays down rules for the management of tariff quotas. Those rules should be appliedmutatis mutandisto the management of the quantity in respect of which the derogation in question is granted.

(7) As Decision 2002/822/EC expires on 31 December 2011, it should be laid down that the derogation will continue to apply after 31 December 2011 if a new decision is adopted on the association of the overseas countries and territories with the European Community or if Decision 2001/822/EC is extended.

(8) The measures provided for in this Decision are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS DECISION:
Article 1

By way of derogation from Annex III to Decision 2001/822/EC, the fishery products referred to in the Annex to this Decision taken from the sea outside the territorial waters shall be regarded as originating in the Falkland Islands under the conditions set out in this Decision.
Article 2

The derogation provided for in Article 1 shall apply to fish taken from the sea by vessels or factory ships and to the annual quantities set out in the Annex to this Decision which are imported into the Community from the Falkland Islands from 1 December 2007 to 30 November 2012.

The vessels and factory ships referred to in the first paragraph shall comply with the criteria set out in Article 3(2) of Annex III to Decision 2001/822/EC, with the exception of point (d).
Article 3

Articles 308a, 308b and 308c of Regulation (EEC) No 2454/93 relating to the management of tariff quotas shall applymutatis mutandisto the management of the quantities referred to in the Annex to this Decision.
Article 4

The customs authorities of the Falkland Islands shall take the necessary measures to carry out quantitative checks on exports of the products referred to in Article 1.

To that end, all the certificates they issue pursuant to this Decision shall bear a reference to it.

The competent authorities of the Falkland Islands shall forward to the Commission every three months a statement of the quantities in respect of which EUR 1 movement certificates have been issued pursuant to this Decision and the serial numbers of those certificates.
Article 5

Box 7 of EUR 1 certificates issued under this Decision shall contain one of the following entries:

—

‘Derogation — Decision No …’;,

—

‘Dérogation — Décision no…’,

indicating the number of this Decision.
Article 6

This Decision shall apply from 1 December 2007 until 30 November 2012.

However, if a new preferential regime is adopted replacing Decision 2001/822/EC beyond 31 December 2011, or if the current regime is extended, this Decision shall continue to apply until the date of expiry of the new regime or of the extended current regime but in any case not later than 30 November 2012.
Article 7

This Decision is addressed to the Member States.
THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Decision 2001/822/EC of 27 November 2001 on the association of the overseas countries and territories with the European Community (‘Overseas Association Decision’)(1), and in particular Article 37 of Annex III thereto,

(1) On 7 August 2002 the Commission adopted Decision 2002/644/EC(2)derogating from the definition of the concept of ‘originating products’; to take account of the special situation of the Falkland Islands with regard to various species of frozen fish of CN heading 0303 , various species of frozen fish fillets of CN heading 0304  and frozenLoligosquid andIllexsquid of CN heading 0307 . That derogation expired on 31 August 2007.

(2) On 31 July 2007 the Falkland Islands requested a new derogation from the rules of origin set out in Annex III to Decision 2001/822/EC for a period of five years. This request covers a total annual quantity of 16 200 tonnes of frozen fish of CN heading 0303 , 5 100 tons of frozen fish fillets of CN heading 0304 , 57 900 tons of frozenLoligosquid and 47 200 tons of frozenIllexsquid of CN heading 0307 .

(3) The Falkland Islands have based their request on the fact that for frozen fish, frozen fish fillets andLoligosquid, it is becoming increasingly difficult to recruit crews for their fishing vessels and factory ships from the OCTs, the Community or ACP States. As regardsIllexsquid, the Falkland Islands indicate that not all specific fishing expertise required is currently available from crew from the OCTs, the Community or ACP States. The lack of crew from the OCTs, the Community or the ACP states, stems in particular from the specific geographical situation of the Falkland Islands and cannot be remedied by increasing the presence of Community fishing fleets in the Falkland area.

(4) A derogation should be granted from the rules of origin set out in Annex III to Decision 2001/822/EC for products falling within CN headings 0303  and 0304 ,Loligosquid of CN code 0307 49 35  andIllexsquid of CN code 0307 99 11 . This derogation is justified under Article 37(1) of that Annex, in particular as regards the development of an existing local industry. Derogation from Article 3(2) d of Annex III will provide greater security for the local fishing companies enabling investment in new activities and markets. Use of the derogation granted in 2002 remained extremely low (51 620 tons for CN heading 0303 , 35 320 tons for CN heading 0304 , 52 348 tons forLoligosquid and 6 720 tons forIllexsquid over a period of five years) The derogation should therefore be granted for the following total annual quantities, based on the total annual quantities as covered by the derogation in 2002 i.e. 12 500 tons for CN heading 0303 , 5 100 tons for CN heading 0304 , 34 600 tons forLoligosquid of CN 0307 49 35  and 31 000 tons forIllexsquid of CN 0307 99 11 .

(5) Subject to compliance with certain conditions relating to quantities, surveillance and duration, the derogation would not cause serious injury to an established industry of the Community or one or more of the Member States.

(6) Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Common Customs Code(3)lays down rules for the management of tariff quotas. Those rules should be appliedmutatis mutandisto the management of the quantity in respect of which the derogation in question is granted.

(7) As Decision 2002/822/EC expires on 31 December 2011, it should be laid down that the derogation will continue to apply after 31 December 2011 if a new decision is adopted on the association of the overseas countries and territories with the European Community or if Decision 2001/822/EC is extended.

(8) The measures provided for in this Decision are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS DECISION:
By way of derogation from Annex III to Decision 2001/822/EC, the fishery products referred to in the Annex to this Decision taken from the sea outside the territorial waters shall be regarded as originating in the Falkland Islands under the conditions set out in this Decision.
The derogation provided for in Article 1 shall apply to fish taken from the sea by vessels or factory ships and to the annual quantities set out in the Annex to this Decision which are imported into the Community from the Falkland Islands from 1 December 2007 to 30 November 2012.

The vessels and factory ships referred to in the first paragraph shall comply with the criteria set out in Article 3(2) of Annex III to Decision 2001/822/EC, with the exception of point (d).
Articles 308a, 308b and 308c of Regulation (EEC) No 2454/93 relating to the management of tariff quotas shall applymutatis mutandisto the management of the quantities referred to in the Annex to this Decision.
The customs authorities of the Falkland Islands shall take the necessary measures to carry out quantitative checks on exports of the products referred to in Article 1.

To that end, all the certificates they issue pursuant to this Decision shall bear a reference to it.

The competent authorities of the Falkland Islands shall forward to the Commission every three months a statement of the quantities in respect of which EUR 1 movement certificates have been issued pursuant to this Decision and the serial numbers of those certificates.
Box 7 of EUR 1 certificates issued under this Decision shall contain one of the following entries:

—

‘Derogation — Decision No …’;,

—

‘Dérogation — Décision no…’,

indicating the number of this Decision.
This Decision shall apply from 1 December 2007 until 30 November 2012.

However, if a new preferential regime is adopted replacing Decision 2001/822/EC beyond 31 December 2011, or if the current regime is extended, this Decision shall continue to apply until the date of expiry of the new regime or of the extended current regime but in any case not later than 30 November 2012.
This Decision is addressed to the Member States.
ANNEX

Order No | CN Code | Description of goods | Total annual quantity(1)(tonnes)

09.1914 | 0303 | Fish frozen, excluding fish fillets and other fish meat of heading 0304 | 12 500

09.1915 | ex 0304 | Fish fillets, frozen | 5 100

09.1916 | 0307 49 35 | Frozen squid of the specieLoligo Patagonica (Loligo gahi) | 34 600

09.1917 | 0307 99 11 | Frozen squid of the genusIllex | 31 000

(1)  The total annual quantity covers all species together.

Pending: 32007D0756

                                January 16, 2026                            

23.11.2007
EN
Official Journal of the European Union
L 305/30

(1)
Where Member States authorise the placing in service of rolling stock, they have to ensure that an identification code is assigned to each individual vehicle. This code should then be entered in a national vehicle register (hereafter NVR). This register must be accessible for consultation by authorised representatives from competent authorities and stakeholders. The different national registers should be consistent as regards data contents and data formatting. This requires their establishment on the basis of common operational and technical specifications.

(2)
The common specifications for the NVR should be adopted on the basis of the draft specification prepared by the European Railway Agency (hereafter the Agency). These draft specifications should include in particular the definition of: the content, the functional and technical architecture, the data format, the operating modes, including rules for data input and consultation.

(3)
This Decision has been prepared on the basis of the recommendation of the Agency No ERA/REC/INT/01-2006 dated 28 July 2006.The NVR of a Member State should contain all vehicles authorised in that Member State. However freight wagons and passenger cars should be only registered in the NVR of the Member State where they are first placed in service.

(4)
A standard form should be used for purposes of vehicles registration, confirmation of registration, alteration of registration item(s) and confirmation of the change(s).

(5)
Each Member State should establish a computer-based NVR. All NVRs should be linked to a central Virtual Vehicle Register (hereafter VVR) managed by the Agency in order to establish the register of documents on interoperability provided for Article 19 of Regulation (EC) No 881/2004(3). The VVR should allow users to search all NVRs through a single portal and enable exchange of data between national NVRs. However, for technical reasons, the link to the VVR cannot be set up immediately. Therefore, Member States should only be required to connect their NVRs to the central VVR once the effective functioning of the VVR has been demonstrated. To this end, the Agency will carry out a pilot project.

(6)
According to item No 8 of the minutes of the meeting No 40 of the Regulatory Committee established under Article 21 of Directive 2001/16/EC, all existing vehicles should be registered in the NVR of the Member State where they were formerly registered. The transfer of data should take into account an adequate transition period and data availability.

(7)
In accordance with Article 14(4)(b) of Directive 96/48/EC and Article 14(4)(b) of Directive 2001/16/EC, the NVR should be kept and updated by a body independent of any railway undertaking. Member States should inform the Commission and the other Member States of the body which they have designated for this purpose,inter alia, in order to facilitate the exchange of information between these bodies.

(8)
Some Member States have an extensive 1 520 mm gauge network operating a fleet of wagons that is common to the Commonwealth of Independent States (CIS) countries. This has resulted in a common registration system that is an important element of the interoperability and safety of this 1 520 mm network. This specific situation should be recognized and specific rules established to avoid lack of consistency in the EU- and CIS-related obligations for the same vehicle.

(9)
The rules laid down in Annex P of the TSI on traffic operations and management are applicable with regard to the numbering system of vehicles for the purpose of registration in the NVR. The Agency will develop a guide for the harmonised application of these rules.

(10)
The measures provided for in this Decision are in accordance with the opinion of the Committee established under Article 21 of Directive 96/48/EC,

1.
European Vehicle Number
Compulsory

Content
Numeric identification code as defined in Annex P of the TSI on ‘traffic operation and management’ (hereafter OPE TSI)(1).

Format
1.1.Number
1.1.
Number
12 digit(*1)

1.1.
Number

1.2.Previous number (if applicable, for renumbered vehicle)
1.2.
Previous number (if applicable, for renumbered vehicle)
12 digit(*1)

1.2.
Previous number (if applicable, for renumbered vehicle)

2.
Member State and NSA
Compulsory

Content
Identification of the Member State and NSA where the vehicle has been authorised. For vehicles coming from a third country, the MS where it was authorised.

Format
2.1.Member State numeric code as defined in Annex P of OPE TSI
2.1.
Member State numeric code as defined in Annex P of OPE TSI
a 2-digit code

2.1.
Member State numeric code as defined in Annex P of OPE TSI

2.2.Name of the NSA
2.2.
Name of the NSA
Text

2.2.
Name of the NSA

3.
Manufacturing year
Compulsory

Content
The year in which the vehicle left the factory.

Format
3.Manufacturing year
3.
Manufacturing year
YYYY

3.
Manufacturing year

4.
EC reference
Compulsory

Content
References to the ‘EC’ declaration of verification and the issuing body (the contracting entity).

Format
4.1.Date of the declaration
4.1.
Date of the declaration
Date

4.1.
Date of the declaration

4.2.EC reference
4.2.
EC reference
Text

4.2.
EC reference

4.3.Name of the issuing body (contracting entity)
4.3.
Name of the issuing body (contracting entity)
Text

4.3.
Name of the issuing body (contracting entity)

4.4.Registered business number
4.4.
Registered business number
Text

4.4.
Registered business number

4.5.Address of the organisation, street and number
4.5.
Address of the organisation, street and number
Text

4.5.
Address of the organisation, street and number

4.6.Town
4.6.
Town
Text

4.6.
Town

4.7.Country code
4.7.
Country code
ISO

4.7.
Country code

4.8.Postcode
4.8.
Postcode
Alphanumeric code

4.8.
Postcode

5.
Reference to the Register of Rolling Stock
Compulsory

Content
Reference to the entity in charge of the register of RS(2).

Format
5.1.Entity in charge of the register
5.1.
Entity in charge of the register
Text

5.1.
Entity in charge of the register

5.2.Address of the entity, street and number
5.2.
Address of the entity, street and number
Text

5.2.
Address of the entity, street and number

5.3.Town
5.3.
Town
Text

5.3.
Town

5.4.Country code
5.4.
Country code
ISO

5.4.
Country code

5.5.Postcode
5.5.
Postcode
Alphanumeric code

5.5.
Postcode

5.6.E-mail address
5.6.
E-mail address
E-mail

5.6.
E-mail address

5.7.Reference allowing the retrieval of the relevant technical data of the Rolling Stock register
5.7.
Reference allowing the retrieval of the relevant technical data of the Rolling Stock register
Alphanumeric code

5.7.
Reference allowing the retrieval of the relevant technical data of the Rolling Stock register

6.
Restrictions
Compulsory

Content
Any restrictions on how the vehicle may be used.

Format
6.1.Coded restricitons(see Appendix 1)
6.1.
Coded restricitons(see Appendix 1)
Code

6.1.
Coded restricitons(see Appendix 1)

6.2.Non-coded restrictions
6.2.
Non-coded restrictions
Text

6.2.
Non-coded restrictions

7.
Owner
Optional

Content
Identification of the owner of the vehicle.

Format
7.1.Name of the organisation
7.1.
Name of the organisation
Text

7.1.
Name of the organisation

7.2.Registered business number
7.2.
Registered business number
Text

7.2.
Registered business number

7.3.Address of the organisation, street and number
7.3.
Address of the organisation, street and number
Text

7.3.
Address of the organisation, street and number

7.4.Town
7.4.
Town
Text

7.4.
Town

7.5.Country code
7.5.
Country code
ISO

7.5.
Country code

7.6.Postcode
7.6.
Postcode
Alphanumeric code

7.6.
Postcode

8.
Keeper
Compulsory

Content
Identification of the keeper of the vehicle.

Format
8.1.Name of the organisation
8.1.
Name of the organisation
Text

8.1.
Name of the organisation

8.2.Registered business number
8.2.
Registered business number
Text

8.2.
Registered business number

8.3.Address of the organisation, street and number
8.3.
Address of the organisation, street and number
Text

8.3.
Address of the organisation, street and number

8.4.Town
8.4.
Town
Text

8.4.
Town

8.5.Country code
8.5.
Country code
ISO

8.5.
Country code

8.6.Postcode
8.6.
Postcode
Alphanumeric code

8.6.
Postcode

8.7.VKM – optional
8.7.
VKM – optional
Alphanumeric code

8.7.
VKM – optional

9.
Entity in charge of maintenance
Compulsory

Content
Reference to the entity in charge of the maintenance(3).

Format
9.1.Entity in charge of the maintenance
9.1.
Entity in charge of the maintenance
Text

9.1.
Entity in charge of the maintenance

9.2.Address of the entity, street and number
9.2.
Address of the entity, street and number
Text

9.2.
Address of the entity, street and number

9.3.Town
9.3.
Town
Text

9.3.
Town

9.4.Country code
9.4.
Country code
ISO

9.4.
Country code

9.5.Postcode
9.5.
Postcode
Alphanumeric code

9.5.
Postcode

9.6.E-mail address
9.6.
E-mail address
E-mail

9.6.
E-mail address

10.
Withdrawal
Compulsory when applicable

Content
Date of official scrapping and/or other disposal arrangement and the code for the withdrawal mode.

Format
10.1.Mode of disposal(see Appendix 3)
10.1.
Mode of disposal(see Appendix 3)
2-digit code

10.1.
Mode of disposal(see Appendix 3)

10.2.Withdrawal date
10.2.
Withdrawal date
Date

10.2.
Withdrawal date

11.
MS where the vehicle is authorised
Compulsory

Content
List of the MS where the vehicle is authorised.

Format
11.Member State numeric code as defined in Annex P.4 of OPE TSI
11.
Member State numeric code as defined in Annex P.4 of OPE TSI
List

11.
Member State numeric code as defined in Annex P.4 of OPE TSI

12.
Authorisation number
Compulsory

Content
Harmonised authorisation number for placing in service, generated by NSA.

Format
12.Authorisation number
12.
Authorisation number
Alphanumeric code based on EIN, see Appendix 2.

12.
Authorisation number

13.
Authorisation of placing in service
Compulsory

Content
Date of authorisation for placing in service(4)of the vehicle and its validity.

Format
13.1.Date of the authorisation
13.1.
Date of the authorisation
Date (YYYYMMDD)

13.1.
Date of the authorisation

13.2.Authorisation valid until
13.2.
Authorisation valid until
Date (included)

13.2.
Authorisation valid until

13.3.Suspension of authorisation
13.3.
Suspension of authorisation
Yes/No

13.3.
Suspension of authorisation

1.1.
Number

1.2.
Previous number (if applicable, for renumbered vehicle)

2.1.
Member State numeric code as defined in Annex P of OPE TSI

2.2.
Name of the NSA

3.
Manufacturing year

4.1.
Date of the declaration

4.2.
EC reference

4.3.
Name of the issuing body (contracting entity)

4.4.
Registered business number

4.5.
Address of the organisation, street and number

4.6.
Town

4.7.
Country code

4.8.
Postcode

5.1.
Entity in charge of the register

5.2.
Address of the entity, street and number

5.3.
Town

5.4.
Country code

5.5.
Postcode

5.6.
E-mail address

5.7.
Reference allowing the retrieval of the relevant technical data of the Rolling Stock register

6.1.
Coded restricitons(see Appendix 1)

6.2.
Non-coded restrictions

7.1.
Name of the organisation

7.2.
Registered business number

7.3.
Address of the organisation, street and number

7.4.
Town

7.5.
Country code

7.6.
Postcode

8.1.
Name of the organisation

8.2.
Registered business number

8.3.
Address of the organisation, street and number

8.4.
Town

8.5.
Country code

8.6.
Postcode

8.7.
VKM – optional

9.1.
Entity in charge of the maintenance

9.2.
Address of the entity, street and number

9.3.
Town

9.4.
Country code

9.5.
Postcode

9.6.
E-mail address

10.1.
Mode of disposal(see Appendix 3)

10.2.
Withdrawal date

11.
Member State numeric code as defined in Annex P.4 of OPE TSI

12.
Authorisation number

13.1.
Date of the authorisation

13.2.
Authorisation valid until

13.3.
Suspension of authorisation

Register or Databases
Entity responsible for
Other entities having access to

NVR(Interoperability Directives)
RE(5)/NSA
Other NSA/RE/RU/IM/IB/RB/Keeper/Owner/ERA/OTIF

RRS(Interoperability Directives)
To be decided by Member States
RU/IM/NSA/ERA/OTIF/Keeper/Workshops

RSRD(TAF TSI & SEDP)
Keeper
RU/IM/NSA/ERA/Keeper/Workshops

WIMO(TAF TSI & SEDP)
Not yet decided
RU/IM/NSA/ERA/Keeper/Workshops/User

Railway rolling stock registry(6)(Cape Town Convention)
Registrar
Public

OTIF register(COTIF 99 — ATMF)
OTIF
Competent Authorities/RU/IM/IB/RB/Keeper/Owner/ERA/OTIF Sec.

—
RRS: reference is made to this in the NVR, by mentioning the entity responsible for the RRS. The key for linking both registers shall be item No 5.7,

—
RSRD: this includes some ‘administrative’ items of the NVR. Under specification within the TAF TSI SEDP. The SEDP shall take account of the NVR specification,

—
WIMO: this includes data from RSRD and maintenance data. No link with the NVR is foreseen,

—
VKMR: this should be managed by ERA and OTIF in cooperation (ERA for the EU and OTIF for all non-EU OTIF Member States). The keeper is recorded in the NVR. The TSI OPE specifies other global central registers (such as vehicle type codes, interoperability codes, country codes, etc.) that should be managed by a ‘central body’ resulting from a cooperation of ERA and OTIF,

—
railway rolling stock registry (Cape Town Convention): this is a registration of financial information related to mobile equipment. This register may be developed as a result of the Diplomatic conference to be held in February 2007. There is a possible link because the UNIDROIT register needs information on the vehicle number and owner. The key for linking both registers shall be the EVN,

—
OTIF register: the OTIF register will be specified taking account of this Decision and the other EU registers.

—
the Virtual Vehicle Register (VVR), which is the central search engine in ERA,

—
the National Vehicle Register(s) (NVR), which are the LR in the MS,

—
establishing computerised registers at the national level and opening them to cross-consultation,

—
replacing paper registers by computerised records. This will allow the MS to manage and share information with other MS,

—
allowing connections between the NVRs and the VVR, using common standards and terminology.

—
all NVRs will become part of the computer-based network system,

—
all MS when accessing the system will view the common data,

—
double registration of data and the related possible errors will be avoided once the VVR has been established,

—
up-to-date data.

—
adoption of this Decision,

—
implementation of a pilot project by the Agency, including the VVR with at least three Member States’ NVRs connected to it, including a successful connection of an existing NVR using a translation engine,

—
evaluation of the pilot project and, where appropriate, updating of this decision,

—
publication by the Agency of the specification to be used by Member States to connect their NVRs with the central VVR,

—
as a last step, by a separate decision and following an evaluation of the pilot project, the connection of all national NVRs to the central VVR.

—
record of authorisation,

—
record of the EVN allocated to vehicles,

—
looking for Europe-wide, brief information related to a particular vehicle,

—
follow up legal aspects like obligations and juridical information,

—
information for inspections mainly related to safety and maintenance,

—
enable contact with the owner and keeper,

—
cross-check some safety requirements before issuing Safety Certificate,

—
follow up a particular vehicle.

—
RE of the MS where registration is sought,

—
RE of the first MS where it intends to operate for a vehicle coming from a third country.

—
ticks in the box corresponding to ‘Modification’,

—
fills in the actual EVN (item No 0),

—
ticks in the box related to the modified item(s),

—
indicates the new content of the modified item(s), and then forwards the form to the RE of any Member State where the vehicle is registered.

Access code
Type of access

0.
No access

1.
Restricted consultation (conditions in column ‘Read rights’)

2.
Unrestricted consultation

3.
Restricted consultation and updating

4.
Unrestricted consultation and updating

Entity
Definition
Read rights
Update rights
Item No 7
All other items

RE/NSA‘XX’
Registration Entity/NSA in MS ‘XX’
All data
All data
4
4

Other NSA/REs
Other NSAs and/or other Registration Entities.
All data
None
2
2

ERA
European Railway Agency
All data
None
2
2

Keepers
Vehicle Keeper
All data of vehicles for which he is keeper
None
1
1

Fleet managers
Managing vehicles as appointed by the Keeper
Vehicles for which he has been appointed by the keeper
None
1
1

Owners
Owner of the vehicle
All data of vehicles for which he is owner
None
1
1

RUs
Train Operator
All data based on vehicle number
None
0
1

IMs
Infrastructure Manager
All data based on vehicle number
None
0
1

IBs and RBs
Checking and auditing bodies notified by MS
All data for vehicles being checked or audited
None
2
2

Other legitimate users
All casual users recognised by NSA or ERA
To define occasional, duration could be limited
None
0
1

—
Germany with the main country code 80 and the specific code 68 for AAE (Ahaus Alstätter Eisenbahn),

—
Switzerland with the main country code 85 and the specific code 63 for BLS (Bern-Lötschberg-Simplon Eisenbahn),

—
Italy with the main country code 83 and the specific code 64 for FNME (Ferrovie Nord Milano Esercizio),

—
Hungary with the main country code 55 and the specific code 43 for GySEV/ROeEE (Győr-Sopron-Ebenfurti Vasút Részvénytársaság/Raab-Ödenburg-Ebenfurter Eisenbahn).

—
to allocate in the NVR a 12-digit number (according to OPE TSI) that shall be defined according to the vehicle’s characteristics. The IT system should link this registered number to the current vehicle number,

—
to physically apply the 12-digit number to the vehicle itself within a period of six years,

—
the entity previously responsible for vehicle registration,

—
the keeper,

—
ERA.

—
the information coded in the vehicle number,

—
the alphabetical coding,

—
and the vehicle marking.

—
1st level: Category of restriction,

—
2nd level: Type of restriction,

—
3rd level: Value or specification.

Cat
Type
Value
Name

1

Technical restriction related to construction

1
Numeric (3)
Minimum curve radius in meters

2
—
Track circuit restrictions

3
Numeric (3)
Speed restrictions in Km/h (Marked on wagons and coaches but not marked on locos)

2

Geographical restriction

1
Alphanumeric (3)
Kinematic gauge (coding WAG TSI annex C)

2
Coded list
Wheelset gauge

1
Variable gauge 1435/1520

2
Variable gauge 1435/1668

3
—
No CCS on board

4
—
ERTMS A on board

5
Numeric (3)
B System on board(*1)

3

Environmental restrictions

1
Coded list
Climatic zone EN50125/1999

1
T1

2
T2

3
T3

4

Restrictions on use included in the authorisation certificate

1
—
Time based

2
—
Condition based (distance travelled, wear, etc.)

—
1xx is used for a vehicle equipped with a signalling system

—
2xx is used for a vehicle equipped with radio

—
Xx corresponds to the numerical coding of Annex B to the CCS TSI

I
T
5
1
2
0
0
6
0
0
0
5

Country code(2 letters)
Type of document(2 digits)
Issue year(4 digits)
Counter(4 digits)

Field 1
Field 2
Field 3
Field 4

State
Code

Austria
AT

Belgium
BE

Bulgaria
BG

Cyprus
CY

Czech Republic
CZ

Denmark
DK

Estonia
EE

Finland
FI

France
FR

Germany
DE

Greece
EL

Hungary
HU

Iceland
IS

Ireland
IE

Italy
IT

Latvia
LV

Liechtenstein
LI

Lithuania
LT

Luxembourg
LU

Norway
NO

Malta
MT

Netherlands
NL

Poland
PL

Portugal
PT

Romania
RO

Slovak Republic
SK

Slovenia
SI

Spain
ES

Sweden
SE

Switzerland
CH

United Kingdom
UK

Multinational safety authority
Code

Channel Tunnel Safety Authority
CT

—
the first digit identifies the general classification of the document,

—
the second digit specifies the subtype of document.

Number combination for field 2
Document Type
Subtype of document

[0 1]
Licences
Licences for RUs

[0 x]
Licences
Others

[1 1]
Safety Certificate
Part A

[1 2]
Safety Certificate
Part B

[1 x]
Safety Certificate
Others

[2 1]
Safety Authorisation
Part A

[2 2]
Safety Authorisation
Part B

[2 x]
Safety Authorisation
Others

[3 x]
reserved e.g. maintenance for rolling stock, for infrastructure or others

[4 x]
reserved for Notified Bodies
e.g. different kinds of Notified Bodies

[5 1] and [5 5](*1)
Authorisation for placing in service
Tractive rolling stock

[5 2] and [5 6](*1)
Authorisation for placing in service
Hauled passenger vehicles

[5 3] and [5 7](*1)
Authorisation for placing in service
Wagons

[5 4] and [5 8](*1)
Authorisation for placing in service
Special vehicles

[6 x] … [9 x]
Reserved (4 document types)
Reserved (10 subtypes each)

—
[5 1] to [5 5] for tractive rolling stock,

—
[5 2] to [5 6] for hauled passenger vehicles,

—
[5 3] to [5 7] for wagons,

—
[5 4] to [5 8] for special vehicles.

Code
Withdrawal mode
Description

00
None
The vehicle has a valid registration.

10
Registration suspendedNo reason specified
The vehicle’s registration is suspended at the request of the owner or keeper or by a decision of the NSA or RE.

11
Registration suspended
The vehicle is destined for storage in working order as an inactive or strategic reserve.

20
Registration transferred
The vehicle is known to be re-registered under a different number or by a different NVR, for continued use on (a whole or part of the) European railway network.

30
De-registeredNo reason specified
The vehicle’s registration for operating on the European railway network has ended without known re-registration.

31
De-registered
The vehicle is destined for continued use as a rail vehicle, outside the European railway network.

32
De-registered
The vehicle is destined for the recovery of major interoperable constituents/modules/spares or major rebuilding.

33
De-registered
The vehicle is destined for scrapping and disposal of materials (including major spares) for recycling.

34
De-registered
The vehicle is destined as ‘historic preserved rolling stock’ for operation on a segregated network, or for static display, outside the European railway network.

—
If the reason for withdrawal is not specified, codes 10, 20 & 30 shall be used to indicate the change of registration status,

—
If the reason for withdrawal is available: codes 11; 31; 32; 33 & 34 are options available within the NVR database. These codes are based solely on information provided by the keeper or owner to the RE.

—
A vehicle with registration suspended or de-registered may not operate on the European railway network under the recorded registration,

—
A reactivation of a registration shall require a re-authorisation by the NSA, under conditions related to the cause or reason for the suspension and de-registration,

—
A transfer of registration takes place within the framework set by EU-Directives for vehicle approval and authorisation for putting into service.

Abbreviation
Definition

CCS
Control Command System

CIS
Commonwealth of Independent States

COTIF
Convention concerning International Carriage by Rail

CR
Conventional Rail (System)

DB
Database

EC
European Commission

EC VVR
European Centralized Virtual Vehicle Register

EIN
European Identification Number

EN
European Standard (Euro Norm)

EVN
European vehicle number

ERA
European Railway Agency, also referred to as ‘the Agency’

ERTMS
European Rail Traffic Management System

EU
European Union

HS
High speed (System)

IB
Investigating Body

ISO
International Organization for Standardization

IM
Infrastructure Manager

INF
Infrastructure

IT
Information Technology

LR
Local Register

MS
Member State of the European Union

NoBo
Notified Body

NSA
National Safety Authority

NVR
National Vehicle Register

OPE (TSI)
Traffic Operation and management (TSI)

OTIF
Intergovernmental Organisation for International Carriage by Rail

RE
Registration Entity, e.g. the body responsible for keeping and updating the NVR

RB
Regulatory Body

RIC
Regulations governing the reciprocal use of carriages and brake vans in international traffic

RIV
Regulations concerning the reciprocal use of wagons in international traffic

RS or RST
Rolling Stock

RSRD (TAF)
Rolling Stock Reference Database (TAF)

RU
Railway Undertaking

SEDP (TAF)
Strategic European Deployment Plan (TAF)

TAF (TSI)
Telematic Application for Freight (TSI)

TSI
Technical Specification for Interoperability

VKM
Vehicle Keeper Marking

VKMR
Vehicle Keeper Marking Register

VVR
Virtual Vehicle Register

WAG (TSI)
Wagon (TSI)

WIMO (TAF)
Wagon and Intermodal Operational Database (TAF)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Directive 96/48/EC of 23 July 1996 on the interoperability of the trans-European high-speed rail system(1), and in particular Articles 14(4) and (5) thereof,

Having regard to Directive 2001/16/EC of 19 March 2001 of the European Parliament and of the Council on the interoperability of the trans-European conventional rail system(2), and in particular Articles 14(4) and (5) thereof,

(1) Where Member States authorise the placing in service of rolling stock, they have to ensure that an identification code is assigned to each individual vehicle. This code should then be entered in a national vehicle register (hereafter NVR). This register must be accessible for consultation by authorised representatives from competent authorities and stakeholders. The different national registers should be consistent as regards data contents and data formatting. This requires their establishment on the basis of common operational and technical specifications.

(2) The common specifications for the NVR should be adopted on the basis of the draft specification prepared by the European Railway Agency (hereafter the Agency). These draft specifications should include in particular the definition of: the content, the functional and technical architecture, the data format, the operating modes, including rules for data input and consultation.

(3) This Decision has been prepared on the basis of the recommendation of the Agency No ERA/REC/INT/01-2006 dated 28 July 2006.The NVR of a Member State should contain all vehicles authorised in that Member State. However freight wagons and passenger cars should be only registered in the NVR of the Member State where they are first placed in service.

(4) A standard form should be used for purposes of vehicles registration, confirmation of registration, alteration of registration item(s) and confirmation of the change(s).

(5) Each Member State should establish a computer-based NVR. All NVRs should be linked to a central Virtual Vehicle Register (hereafter VVR) managed by the Agency in order to establish the register of documents on interoperability provided for Article 19 of Regulation (EC) No 881/2004(3). The VVR should allow users to search all NVRs through a single portal and enable exchange of data between national NVRs. However, for technical reasons, the link to the VVR cannot be set up immediately. Therefore, Member States should only be required to connect their NVRs to the central VVR once the effective functioning of the VVR has been demonstrated. To this end, the Agency will carry out a pilot project.

(6) According to item No 8 of the minutes of the meeting No 40 of the Regulatory Committee established under Article 21 of Directive 2001/16/EC, all existing vehicles should be registered in the NVR of the Member State where they were formerly registered. The transfer of data should take into account an adequate transition period and data availability.

(7) In accordance with Article 14(4)(b) of Directive 96/48/EC and Article 14(4)(b) of Directive 2001/16/EC, the NVR should be kept and updated by a body independent of any railway undertaking. Member States should inform the Commission and the other Member States of the body which they have designated for this purpose,inter alia, in order to facilitate the exchange of information between these bodies.

(8) Some Member States have an extensive 1 520 mm gauge network operating a fleet of wagons that is common to the Commonwealth of Independent States (CIS) countries. This has resulted in a common registration system that is an important element of the interoperability and safety of this 1 520 mm network. This specific situation should be recognized and specific rules established to avoid lack of consistency in the EU- and CIS-related obligations for the same vehicle.

(9) The rules laid down in Annex P of the TSI on traffic operations and management are applicable with regard to the numbering system of vehicles for the purpose of registration in the NVR. The Agency will develop a guide for the harmonised application of these rules.

(10) The measures provided for in this Decision are in accordance with the opinion of the Committee established under Article 21 of Directive 96/48/EC,

HAS ADOPTED THIS DECISION:
Article 1

The common specifications of the National Vehicle Register in accordance with Article 14(5) of Directive 96/48/EC and Article 14(5) of Directive 2001/16/EC, as set out in the Annex, are hereby adopted.
Article 2

When registering vehicles after the entry into force of this Decision, Member States shall use the common specifications laid down in the Annex.
Article 3

Member States shall register existing vehicles as provided for in section 4 of the Annex.
Article 4

1.   In accordance with Article 14(4)(b) of Directive 96/48/EC and Article 14(4)(b) of Directive 2001/16/EC, Member States shall designate a national body which shall be responsible for the keeping and updating of the National Vehicle Register. This body can be the National Safety Authority of the Member State concerned. Member States shall ensure that these bodies cooperate and share information in order to ensure that data changes are communicated in a timely manner.

2.   Member States shall inform the Commission and the other Member States, within one year of the entry into force of this decision, of the body designated in accordance with paragraph 1.
Article 5

1.   Rolling stock placed in service for the first time in Estonia, Latvia or Lithuania and intended to be used outside the European Union as part of common 1 520 mm rail system wagons fleet shall be registered in both the NVR and the Information Database of the Council of Railway Transport of the Commonwealth of Independent States. In this case, the 8-digit numbering system may be applied instead of the numbering system specified in the Annex.

2.   Rolling stock placed in service for the first time in a third country and intended to be used inside the European Union as part of the common 1 520 mm rail system wagons fleet shall not be registered in the NVR. However, in conformity with article 14(4) of Directive 2001/16/EC, it must be possible to retrieve information listed in Article 14(5)(c), (d) and (e) from the Information Database of the CIS Council of Railway Transport.
Article 6

This Decision is addressed to the Member States.
THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Directive 96/48/EC of 23 July 1996 on the interoperability of the trans-European high-speed rail system(1), and in particular Articles 14(4) and (5) thereof,

Having regard to Directive 2001/16/EC of 19 March 2001 of the European Parliament and of the Council on the interoperability of the trans-European conventional rail system(2), and in particular Articles 14(4) and (5) thereof,

(1) Where Member States authorise the placing in service of rolling stock, they have to ensure that an identification code is assigned to each individual vehicle. This code should then be entered in a national vehicle register (hereafter NVR). This register must be accessible for consultation by authorised representatives from competent authorities and stakeholders. The different national registers should be consistent as regards data contents and data formatting. This requires their establishment on the basis of common operational and technical specifications.

(2) The common specifications for the NVR should be adopted on the basis of the draft specification prepared by the European Railway Agency (hereafter the Agency). These draft specifications should include in particular the definition of: the content, the functional and technical architecture, the data format, the operating modes, including rules for data input and consultation.

(3) This Decision has been prepared on the basis of the recommendation of the Agency No ERA/REC/INT/01-2006 dated 28 July 2006.The NVR of a Member State should contain all vehicles authorised in that Member State. However freight wagons and passenger cars should be only registered in the NVR of the Member State where they are first placed in service.

(4) A standard form should be used for purposes of vehicles registration, confirmation of registration, alteration of registration item(s) and confirmation of the change(s).

(5) Each Member State should establish a computer-based NVR. All NVRs should be linked to a central Virtual Vehicle Register (hereafter VVR) managed by the Agency in order to establish the register of documents on interoperability provided for Article 19 of Regulation (EC) No 881/2004(3). The VVR should allow users to search all NVRs through a single portal and enable exchange of data between national NVRs. However, for technical reasons, the link to the VVR cannot be set up immediately. Therefore, Member States should only be required to connect their NVRs to the central VVR once the effective functioning of the VVR has been demonstrated. To this end, the Agency will carry out a pilot project.

(6) According to item No 8 of the minutes of the meeting No 40 of the Regulatory Committee established under Article 21 of Directive 2001/16/EC, all existing vehicles should be registered in the NVR of the Member State where they were formerly registered. The transfer of data should take into account an adequate transition period and data availability.

(7) In accordance with Article 14(4)(b) of Directive 96/48/EC and Article 14(4)(b) of Directive 2001/16/EC, the NVR should be kept and updated by a body independent of any railway undertaking. Member States should inform the Commission and the other Member States of the body which they have designated for this purpose,inter alia, in order to facilitate the exchange of information between these bodies.

(8) Some Member States have an extensive 1 520 mm gauge network operating a fleet of wagons that is common to the Commonwealth of Independent States (CIS) countries. This has resulted in a common registration system that is an important element of the interoperability and safety of this 1 520 mm network. This specific situation should be recognized and specific rules established to avoid lack of consistency in the EU- and CIS-related obligations for the same vehicle.

(9) The rules laid down in Annex P of the TSI on traffic operations and management are applicable with regard to the numbering system of vehicles for the purpose of registration in the NVR. The Agency will develop a guide for the harmonised application of these rules.

(10) The measures provided for in this Decision are in accordance with the opinion of the Committee established under Article 21 of Directive 96/48/EC,

HAS ADOPTED THIS DECISION:
The common specifications of the National Vehicle Register in accordance with Article 14(5) of Directive 96/48/EC and Article 14(5) of Directive 2001/16/EC, as set out in the Annex, are hereby adopted.
When registering vehicles after the entry into force of this Decision, Member States shall use the common specifications laid down in the Annex.
Member States shall register existing vehicles as provided for in section 4 of the Annex.
1.   In accordance with Article 14(4)(b) of Directive 96/48/EC and Article 14(4)(b) of Directive 2001/16/EC, Member States shall designate a national body which shall be responsible for the keeping and updating of the National Vehicle Register. This body can be the National Safety Authority of the Member State concerned. Member States shall ensure that these bodies cooperate and share information in order to ensure that data changes are communicated in a timely manner.

2.   Member States shall inform the Commission and the other Member States, within one year of the entry into force of this decision, of the body designated in accordance with paragraph 1.
1.   Rolling stock placed in service for the first time in Estonia, Latvia or Lithuania and intended to be used outside the European Union as part of common 1 520 mm rail system wagons fleet shall be registered in both the NVR and the Information Database of the Council of Railway Transport of the Commonwealth of Independent States. In this case, the 8-digit numbering system may be applied instead of the numbering system specified in the Annex.

2.   Rolling stock placed in service for the first time in a third country and intended to be used inside the European Union as part of the common 1 520 mm rail system wagons fleet shall not be registered in the NVR. However, in conformity with article 14(4) of Directive 2001/16/EC, it must be possible to retrieve information listed in Article 14(5)(c), (d) and (e) from the Information Database of the CIS Council of Railway Transport.
This Decision is addressed to the Member States.
1.   DATAANNEXThe following list presents the proposed data format of the NVR.

The item numbering follows the logic of the proposed standard registration form in Appendix 4.

In addition, field(s) for comments may be added such as identification of vehicles under investigation (see Section 3.4).
1. | European Vehicle Number | Compulsory

Content | Numeric identification code as defined in Annex P of the TSI on ‘traffic operation and management’ (hereafter OPE TSI)(1). | 

Format | 1.1.Number | 1.1. | Number | 12 digit(*1)

1.1. | Number

1.2.Previous number (if applicable, for renumbered vehicle) | 1.2. | Previous number (if applicable, for renumbered vehicle) | 12 digit(*1)

1.2. | Previous number (if applicable, for renumbered vehicle)

2. | Member State and NSA | Compulsory

Content | Identification of the Member State and NSA where the vehicle has been authorised. For vehicles coming from a third country, the MS where it was authorised. | 

Format | 2.1.Member State numeric code as defined in Annex P of OPE TSI | 2.1. | Member State numeric code as defined in Annex P of OPE TSI | a 2-digit code

2.1. | Member State numeric code as defined in Annex P of OPE TSI

2.2.Name of the NSA | 2.2. | Name of the NSA | Text

2.2. | Name of the NSA

3. | Manufacturing year | Compulsory

Content | The year in which the vehicle left the factory. | 

Format | 3.Manufacturing year | 3. | Manufacturing year | YYYY

3. | Manufacturing year

4. | EC reference | Compulsory

Content | References to the ‘EC’ declaration of verification and the issuing body (the contracting entity). | 

Format | 4.1.Date of the declaration | 4.1. | Date of the declaration | Date

4.1. | Date of the declaration

4.2.EC reference | 4.2. | EC reference | Text

4.2. | EC reference

4.3.Name of the issuing body (contracting entity) | 4.3. | Name of the issuing body (contracting entity) | Text

4.3. | Name of the issuing body (contracting entity)

4.4.Registered business number | 4.4. | Registered business number | Text

4.4. | Registered business number

4.5.Address of the organisation, street and number | 4.5. | Address of the organisation, street and number | Text

4.5. | Address of the organisation, street and number

4.6.Town | 4.6. | Town | Text

4.6. | Town

4.7.Country code | 4.7. | Country code | ISO

4.7. | Country code

4.8.Postcode | 4.8. | Postcode | Alphanumeric code

4.8. | Postcode

5. | Reference to the Register of Rolling Stock | Compulsory

Content | Reference to the entity in charge of the register of RS(2). | 

Format | 5.1.Entity in charge of the register | 5.1. | Entity in charge of the register | Text

5.1. | Entity in charge of the register

5.2.Address of the entity, street and number | 5.2. | Address of the entity, street and number | Text

5.2. | Address of the entity, street and number

5.3.Town | 5.3. | Town | Text

5.3. | Town

5.4.Country code | 5.4. | Country code | ISO

5.4. | Country code

5.5.Postcode | 5.5. | Postcode | Alphanumeric code

5.5. | Postcode

5.6.E-mail address | 5.6. | E-mail address | E-mail

5.6. | E-mail address

5.7.Reference allowing the retrieval of the relevant technical data of the Rolling Stock register | 5.7. | Reference allowing the retrieval of the relevant technical data of the Rolling Stock register | Alphanumeric code

5.7. | Reference allowing the retrieval of the relevant technical data of the Rolling Stock register

6. | Restrictions | Compulsory

Content | Any restrictions on how the vehicle may be used. | 

Format | 6.1.Coded restricitons(see Appendix 1) | 6.1. | Coded restricitons(see Appendix 1) | Code

6.1. | Coded restricitons(see Appendix 1)

6.2.Non-coded restrictions | 6.2. | Non-coded restrictions | Text

6.2. | Non-coded restrictions

7. | Owner | Optional

Content | Identification of the owner of the vehicle. | 

Format | 7.1.Name of the organisation | 7.1. | Name of the organisation | Text

7.1. | Name of the organisation

7.2.Registered business number | 7.2. | Registered business number | Text

7.2. | Registered business number

7.3.Address of the organisation, street and number | 7.3. | Address of the organisation, street and number | Text

7.3. | Address of the organisation, street and number

7.4.Town | 7.4. | Town | Text

7.4. | Town

7.5.Country code | 7.5. | Country code | ISO

7.5. | Country code

7.6.Postcode | 7.6. | Postcode | Alphanumeric code

7.6. | Postcode

8. | Keeper | Compulsory

Content | Identification of the keeper of the vehicle. | 

Format | 8.1.Name of the organisation | 8.1. | Name of the organisation | Text

8.1. | Name of the organisation

8.2.Registered business number | 8.2. | Registered business number | Text

8.2. | Registered business number

8.3.Address of the organisation, street and number | 8.3. | Address of the organisation, street and number | Text

8.3. | Address of the organisation, street and number

8.4.Town | 8.4. | Town | Text

8.4. | Town

8.5.Country code | 8.5. | Country code | ISO

8.5. | Country code

8.6.Postcode | 8.6. | Postcode | Alphanumeric code

8.6. | Postcode

8.7.VKM – optional | 8.7. | VKM – optional | Alphanumeric code

8.7. | VKM – optional

9. | Entity in charge of maintenance | Compulsory

Content | Reference to the entity in charge of the maintenance(3). | 

Format | 9.1.Entity in charge of the maintenance | 9.1. | Entity in charge of the maintenance | Text

9.1. | Entity in charge of the maintenance

9.2.Address of the entity, street and number | 9.2. | Address of the entity, street and number | Text

9.2. | Address of the entity, street and number

9.3.Town | 9.3. | Town | Text

9.3. | Town

9.4.Country code | 9.4. | Country code | ISO

9.4. | Country code

9.5.Postcode | 9.5. | Postcode | Alphanumeric code

9.5. | Postcode

9.6.E-mail address | 9.6. | E-mail address | E-mail

9.6. | E-mail address

10. | Withdrawal | Compulsory when applicable

Content | Date of official scrapping and/or other disposal arrangement and the code for the withdrawal mode. | 

Format | 10.1.Mode of disposal(see Appendix 3) | 10.1. | Mode of disposal(see Appendix 3) | 2-digit code

10.1. | Mode of disposal(see Appendix 3)

10.2.Withdrawal date | 10.2. | Withdrawal date | Date

10.2. | Withdrawal date

11. | MS where the vehicle is authorised | Compulsory

Content | List of the MS where the vehicle is authorised. | 

Format | 11.Member State numeric code as defined in Annex P.4 of OPE TSI | 11. | Member State numeric code as defined in Annex P.4 of OPE TSI | List

11. | Member State numeric code as defined in Annex P.4 of OPE TSI

12. | Authorisation number | Compulsory

Content | Harmonised authorisation number for placing in service, generated by NSA. | 

Format | 12.Authorisation number | 12. | Authorisation number | Alphanumeric code based on EIN, see Appendix 2.

12. | Authorisation number

13. | Authorisation of placing in service | Compulsory

Content | Date of authorisation for placing in service(4)of the vehicle and its validity. | 

Format | 13.1.Date of the authorisation | 13.1. | Date of the authorisation | Date (YYYYMMDD)

13.1. | Date of the authorisation

13.2.Authorisation valid until | 13.2. | Authorisation valid until | Date (included)

13.2. | Authorisation valid until

13.3.Suspension of authorisation | 13.3. | Suspension of authorisation | Yes/No

13.3. | Suspension of authorisation2.   ARCHITECTURE2.1.   Links with other registersSeveral registers are being set up as a consequence of the new EU regulatory regime. The table below summarises which registers and databases might have links with the NVR when they are implemented.
Register or Databases | Entity responsible for | Other entities having access to

NVR(Interoperability Directives) | RE(5)/NSA | Other NSA/RE/RU/IM/IB/RB/Keeper/Owner/ERA/OTIF

RRS(Interoperability Directives) | To be decided by Member States | RU/IM/NSA/ERA/OTIF/Keeper/Workshops

RSRD(TAF TSI & SEDP) | Keeper | RU/IM/NSA/ERA/Keeper/Workshops

WIMO(TAF TSI & SEDP) | Not yet decided | RU/IM/NSA/ERA/Keeper/Workshops/User

Railway rolling stock registry(6)(Cape Town Convention) | Registrar | Public

OTIF register(COTIF 99 — ATMF) | OTIF | Competent Authorities/RU/IM/IB/RB/Keeper/Owner/ERA/OTIF Sec.It is not possible to wait for the development of all registers for implementing the NVR. Therefore the specification of the NVR must allow for later interfacing with the other registers. To this end:
— | RRS: reference is made to this in the NVR, by mentioning the entity responsible for the RRS. The key for linking both registers shall be item No 5.7,

— | RSRD: this includes some ‘administrative’ items of the NVR. Under specification within the TAF TSI SEDP. The SEDP shall take account of the NVR specification,

— | WIMO: this includes data from RSRD and maintenance data. No link with the NVR is foreseen,

— | VKMR: this should be managed by ERA and OTIF in cooperation (ERA for the EU and OTIF for all non-EU OTIF Member States). The keeper is recorded in the NVR. The TSI OPE specifies other global central registers (such as vehicle type codes, interoperability codes, country codes, etc.) that should be managed by a ‘central body’ resulting from a cooperation of ERA and OTIF,

— | railway rolling stock registry (Cape Town Convention): this is a registration of financial information related to mobile equipment. This register may be developed as a result of the Diplomatic conference to be held in February 2007. There is a possible link because the UNIDROIT register needs information on the vehicle number and owner. The key for linking both registers shall be the EVN,

— | OTIF register: the OTIF register will be specified taking account of this Decision and the other EU registers.The definition of the architecture of the whole system, as well as the links between the NVR and the other registers, will be specified in such a way so as to allow retrieval of the requested information when necessary.

2.2.   The EU global NVR architectureThe NVR registers shall be implemented by means of a decentralised solution. The objective is to implement a search engine on distributed data, using a common software application, which allows Users to retrieve data from all the Local Registers (LR) in the Member States.

NVR data is stored at national level and will be accessible by using a web-based application (with its own web address).

The European Centralised Virtual Vehicle Register (EC VVR) is composed of two subsystems:
— | the Virtual Vehicle Register (VVR), which is the central search engine in ERA,

— | the National Vehicle Register(s) (NVR), which are the LR in the MS,Figure 1EC-VVR architectureThis architecture is based on two complementary subsystems that enable searches on data which are stored locally in all MS and consists of:
— | establishing computerised registers at the national level and opening them to cross-consultation,

— | replacing paper registers by computerised records. This will allow the MS to manage and share information with other MS,

— | allowing connections between the NVRs and the VVR, using common standards and terminology.The main principles of this architecture are:
— | all NVRs will become part of the computer-based network system,

— | all MS when accessing the system will view the common data,

— | double registration of data and the related possible errors will be avoided once the VVR has been established,

— | up-to-date data.This architecture will be implemented through the following steps:
— | adoption of this Decision,

— | implementation of a pilot project by the Agency, including the VVR with at least three Member States’ NVRs connected to it, including a successful connection of an existing NVR using a translation engine,

— | evaluation of the pilot project and, where appropriate, updating of this decision,

— | publication by the Agency of the specification to be used by Member States to connect their NVRs with the central VVR,

— | as a last step, by a separate decision and following an evaluation of the pilot project, the connection of all national NVRs to the central VVR.3.   OPERATING MODE3.1.   The use of the NVRThe NVR shall be used with the following purposes:
— | record of authorisation,

— | record of the EVN allocated to vehicles,

— | looking for Europe-wide, brief information related to a particular vehicle,

— | follow up legal aspects like obligations and juridical information,

— | information for inspections mainly related to safety and maintenance,

— | enable contact with the owner and keeper,

— | cross-check some safety requirements before issuing Safety Certificate,

— | follow up a particular vehicle.3.2.   Application forms3.2.1.   Application for registrationThe form to be used is in Appendix 4.

The entity applying for a vehicle registration ticks in the box corresponding to ‘New registration’. It then fills in the first part of the form with all the necessary information from item 2 to item 9 & item 11 and then forwards it to the:
— | RE of the MS where registration is sought,

— | RE of the first MS where it intends to operate for a vehicle coming from a third country.3.2.2.   Registering a vehicle and issuing a European Vehicle Number.In the case of first registration, the RE concerned issues the European Vehicle number.

It is possible to have an individual registration form per vehicle or a single form for a whole set of vehicles of the same series or order attached with a list of the vehicle numbers.

The RE shall take reasonable steps to ensure the accuracy of the data it enters in the NVR. To this end the RE can request information from other REs, in particular when the entity applying for registration in a Member State is not established in that Member State.

3.2.3.   Changing one or more registration item(s)The entity applying for a change of its vehicle registration item(s):
— | ticks in the box corresponding to ‘Modification’,

— | fills in the actual EVN (item No 0),

— | ticks in the box related to the modified item(s),

— | indicates the new content of the modified item(s), and then forwards the form to the RE of any Member State where the vehicle is registered.The use of the standard form might not be sufficient for certain cases. If necessary, the RE concerned may, therefore use additional documents, either paper or electronic.

Should a keeper change, it is the responsibility of the keeper currently registered to notify the RE and the RE has to notify the new keeper of the change of registration. The former keeper is only removed from the NVR and relieved of his responsibilities when the new keeper has acknowleged the acceptance of keeper status.

Should an owner change, it is the responsibility of the owner currently registered to notify the RE. Then the former owner will be removed from the NVR. The new owner may request his details to be entered into the NVR.

Following the registration of changes, the NSA may deliver a new authorisation number and in some cases a new EVN.

3.2.4.   Withdrawal of registrationThe entity applying for a withdrawal of registration ticks in the box corresponding to ‘Withdrawal’. It then fills in the item No 10 and forwards it to the RE of any Member State where the vehicle is registered.

The RE delivers the withdrawal registration by filling in the date of withdrawal and acknowledging the withdrawal to the said entity.

3.2.5.   Authorisation in several Member StatesWhen a vehicle already authorised and registered in one Member State is authorised in another Member State, it needs to be registered in the NVR of the latter Member State. However, in this case, only data related to Items 1, 2, 6, 11, 12 and 13 have to be recorded, as these data only relate to the latter Member State.

As long as the VVR and the link with all NVRs are not fully operational, the Registration Entities concerned shall exchange information in order to ensure that data relating to the same vehicle is consistent.

Freight wagons and passenger cars are only registered in the NVR of the Member State where they are first placed in service.

3.3.   Access rightsThe access rights to data of a NVR from a given MS ‘XX’ are listed in the table below, in which the access codes are defined as follows:
Access code | Type of access

0. | No access

1. | Restricted consultation (conditions in column ‘Read rights’)

2. | Unrestricted consultation

3. | Restricted consultation and updating

4. | Unrestricted consultation and updatingEach RE shall have full access and update rights only for the data in its own database. Therefore, the access coding is shown as 3.
Entity | Definition | Read rights | Update rights | Item No 7 | All other items

RE/NSA‘XX’ | Registration Entity/NSA in MS ‘XX’ | All data | All data | 4 | 4

Other NSA/REs | Other NSAs and/or other Registration Entities. | All data | None | 2 | 2

ERA | European Railway Agency | All data | None | 2 | 2

Keepers | Vehicle Keeper | All data of vehicles for which he is keeper | None | 1 | 1

Fleet managers | Managing vehicles as appointed by the Keeper | Vehicles for which he has been appointed by the keeper | None | 1 | 1

Owners | Owner of the vehicle | All data of vehicles for which he is owner | None | 1 | 1

RUs | Train Operator | All data based on vehicle number | None | 0 | 1

IMs | Infrastructure Manager | All data based on vehicle number | None | 0 | 1

IBs and RBs | Checking and auditing bodies notified by MS | All data for vehicles being checked or audited | None | 2 | 2

Other legitimate users | All casual users recognised by NSA or ERA | To define occasional, duration could be limited | None | 0 | 13.4.   Historical recordsAll data in the NVR must be retained for 10 years from the date a vehicle is withdrawn and de-registered. As a minimum, for the first three years data must be available online. After three years data may be kept either electronically, in paper form or any other archival system. If at any time during the 10-year period an investigation involving a vehicle or vehicles is started, data relating to these vehicles must be retained beyond the 10-year period if so required.

Any changes in the NVR should be recorded. The management of the historical changes could be solved by IT technical functions.

4.   EXISTING VEHICLES4.1.   Considered data contentEach of the 13 retained items have been considered in order to specify which of them are compulsory and which are not.

4.1.1.   Item No 1 — European Vehicle Number (Compulsory)a)   Case of vehicles already numbered with a 12-digit identificationCountries where there is a unique country code: the vehicles should keep their current number. The 12-digit number should be registered as such without any modification.

Countries where there are both a main country code and a specific code allocated formerly:
— | Germany with the main country code 80 and the specific code 68 for AAE (Ahaus Alstätter Eisenbahn),

— | Switzerland with the main country code 85 and the specific code 63 for BLS (Bern-Lötschberg-Simplon Eisenbahn),

— | Italy with the main country code 83 and the specific code 64 for FNME (Ferrovie Nord Milano Esercizio),

— | Hungary with the main country code 55 and the specific code 43 for GySEV/ROeEE (Győr-Sopron-Ebenfurti Vasút Részvénytársaság/Raab-Ödenburg-Ebenfurter Eisenbahn).The vehicles should keep their current number. The 12-digit number should be registered as such without any modification(7).

The IT system has to consider both codes (main country code and specific code) as related to the same country.

b)   Case of vehicles used in international traffic without a 12-digit identificationA two-step procedure should apply:
— | to allocate in the NVR a 12-digit number (according to OPE TSI) that shall be defined according to the vehicle’s characteristics. The IT system should link this registered number to the current vehicle number,

— | to physically apply the 12-digit number to the vehicle itself within a period of six years,c)   Case of vehicles used in domestic traffic without a 12-digit identificationThe above mentioned procedure might apply for vehicles used solely in domestic traffic on a voluntary basis.

4.1.2.   Item No 2 — Member State and NSA (compulsory)The item ‘Member State’ must always refer to the MS where the vehicle is being registered in its NVR. The item ‘NSA’ refers to the entity which has delivered the authorisation of placing the vehicle in service.

4.1.3.   Item No 3 — Manufacturing YearWhere the manufacturing year is not known precisely the approximate year should be entered.

4.1.4.   Item No 4 — EC ReferenceNormally such a reference does not exist for existing vehicles except with a handful of HS RS. To be recorded only if available.

4.1.5.   Item No 5 — Reference to the RRSTo be recorded only if available.

4.1.6.   Item No 6 — RestrictionsTo be recorded only if available.

4.1.7.   Item No 7 — OwnerTo be recorded only if available and/or required.

4.1.8.   Item No 8 — Keeper (compulsory)Normally available and compulsory.

4.1.9.   Item No 9 — Entity in charge of maintenanceThis item is compulsory.

4.1.10.   Item No 10 — WithdrawalApplicable as such.

4.1.11.   Item No 11 — MS where the Vehicle is authorisedNormally RIV wagons, RIC coaches and vehicles under bilateral or multilateral agreements are registered as such. If this information is available it should be recorded accordingly.

4.1.12.   Item No 12 — Authorisation numberTo be recorded only if available.

4.1.13.   Item No 13 — Placing in service (compulsory)Where the date of placing into service is not known precisely, the approximate year should be entered.

4.2.   ProcedureThe entity which was previously responsible for vehicle registration should make all information available to the NSA or RE of the country where it is located.

Existing freight wagons and passenger cars should only be registered in the NVR of the Member State where the former registration entity was located.

If an existing vehicle had been authorised in several Member States, the RE which registers this vehicle shall send the relevant data to the REs of the other Member States concerned.

The NSA or RE takes over the information in its NVR.

The NSA or RE informs all the involved parties when the information transfer is completed. At least the following entities should be informed:
— | the entity previously responsible for vehicle registration,

— | the keeper,

— | ERA.4.3.   Transition period4.3.1.   Making registration information available to NSAThe former registering entity responsible for vehicle registration should make all required information available according to an agreement between itself and the RE. The data transfer should be done at least within 12 months following the Commission’s decision. If possible electronic format should be used.

4.3.2.   Vehicles used in international trafficThe RE of each MS should take these vehicles into its NVR within two years, at the latest, after the Commission’s decision.

See also 4.1.1 (b)

4.3.3.   Vehicles used in domestic trafficThe RE of each MS should take these vehicles into its NVR within three years, at the latest, after the Commission’s decision.
(1)  On 11 August 2006, the Commission adopted Decision 2006/920/EC concerning the technical specification of interoperability relating to the subsystem ‘Traffic Operation and Management’ of the trans-European conventional rail system (notified on 14 August 2006). The corresponding TSI for High-Speed is expected to be adopted in 2007 and uses the same numbering system.

(*1)  According to Article 5.1 of this Decision, the 8-digit numbering system of the Council of Railway Transport of the Commonwealth of Independent States might also apply.

(2)  The registers provided for in Article 22a of Directive 96/48/EC and Article 24 of Directive 2001/16/EC.

(3)  This entity can be the Railway Undertaking using the vehicle, a subcontractor to it, or the keeper.

(4)  Authorisation delivered in accordance with Article 14 of Directive 96/48/EC or Directive 2001/16/EC.

(5)  The registration entity (hereafter RE) is the entity designated by each Member State, in accordance with Article 14(4)(b) of Directive 96/48/EC and Article 14(4)(b) of Directive 2001/16/EC, for keeping and updating the NVR.

(6)  As provided for in the Draft Protocol to the convention on international interests in mobile equipment on matters specific to railway rolling stock.

(7)  

            However any new vehicles placed in service for AAE, BLS, FNME and GySEV/ROeEE should be given the standard country code.
RESTRICTIONS CODINGAppendix 11.   PRINCIPLESRestrictions (technical characteristics) already recorded in other Registers to which access is given to NSAs do not need to be repeated in the NVR.

Acceptance in cross-border traffic is based on:
— | the information coded in the vehicle number,

— | the alphabetical coding,

— | and the vehicle marking.Therefore such information does not need to be repeated in the NVR.

2.   STRUCTUREThe codes structured for three levels:
— | 1st level: Category of restriction,

— | 2nd level: Type of restriction,

— | 3rd level: Value or specification.Restriction coding

Cat | Type | Value | Name

1 |  |  | Technical restriction related to construction

 | 1 | Numeric (3) | Minimum curve radius in meters

 | 2 | — | Track circuit restrictions

 | 3 | Numeric (3) | Speed restrictions in Km/h (Marked on wagons and coaches but not marked on locos)

2 |  |  | Geographical restriction

 | 1 | Alphanumeric (3) | Kinematic gauge (coding WAG TSI annex C)

 | 2 | Coded list | Wheelset gauge

 |  | 1 | Variable gauge 1435/1520

 |  | 2 | Variable gauge 1435/1668

 | 3 | — | No CCS on board

 | 4 | — | ERTMS A on board

 | 5 | Numeric (3) | B System on board(*1)

3 |  |  | Environmental restrictions

 | 1 | Coded list | Climatic zone EN50125/1999

 |  | 1 | T1

 |  | 2 | T2

 |  | 3 | T3

4 |  |  | Restrictions on use included in the authorisation certificate

 | 1 | — | Time based

 | 2 | — | Condition based (distance travelled, wear, etc.)

(*1)  If the vehicle is equipped with more than one B system, an individual code for each system shall be indicated.The numeric code is composed of three characters where:

— | 1xx is used for a vehicle equipped with a signalling system

— | 2xx is used for a vehicle equipped with radio

— | Xx corresponds to the numerical coding of Annex B to the CCS TSI
STRUCTURE AND CONTENT OF THE EINAppendix 2Code for the harmonised numbering system, called European Identification Number (EIN), for Safety Certificates and other documentsExample:
I | T | 5 | 1 | 2 | 0 | 0 | 6 | 0 | 0 | 0 | 5

Country code(2 letters) | Type of document(2 digits) | Issue year(4 digits) | Counter(4 digits)

Field 1 | Field 2 | Field 3 | Field 4FIELD 1 —   COUNTRY CODE (2 LETTERS)The codes are those officially published and updated on the European website in theInterinstitutional style guide(http://publications.eu.int/code/en/en-5000600.htm)
State | Code

Austria | AT

Belgium | BE

Bulgaria | BG

Cyprus | CY

Czech Republic | CZ

Denmark | DK

Estonia | EE

Finland | FI

France | FR

Germany | DE

Greece | EL

Hungary | HU

Iceland | IS

Ireland | IE

Italy | IT

Latvia | LV

Liechtenstein | LI

Lithuania | LT

Luxembourg | LU

Norway | NO

Malta | MT

Netherlands | NL

Poland | PL

Portugal | PT

Romania | RO

Slovak Republic | SK

Slovenia | SI

Spain | ES

Sweden | SE

Switzerland | CH

United Kingdom | UKThe code for multinational safety authorities should be composed in the same way. Currently there is only one authority: the Channel Tunnel Safety Authority. It is proposed to use the following code:
Multinational safety authority | Code

Channel Tunnel Safety Authority | CTFIELD 2 —   TYPE OF DOCUMENT (2 DIGIT NUMBER)Two digits allow identifying the type of document:
— | the first digit identifies the general classification of the document,

— | the second digit specifies the subtype of document.With the need for other codes this numbering system can be extended. The following is the proposed list of known, possible combinations of two digit numbers extended with the proposal for authorisation for placing in service of vehicles:
Number combination for field 2 | Document Type | Subtype of document

[0 1] | Licences | Licences for RUs

[0 x] | Licences | Others

[1 1] | Safety Certificate | Part A

[1 2] | Safety Certificate | Part B

[1 x] | Safety Certificate | Others

[2 1] | Safety Authorisation | Part A

[2 2] | Safety Authorisation | Part B

[2 x] | Safety Authorisation | Others

[3 x] | reserved e.g. maintenance for rolling stock, for infrastructure or others | 

[4 x] | reserved for Notified Bodies | e.g. different kinds of Notified Bodies

[5 1] and [5 5](*1) | Authorisation for placing in service | Tractive rolling stock

[5 2] and [5 6](*1) | Authorisation for placing in service | Hauled passenger vehicles

[5 3] and [5 7](*1) | Authorisation for placing in service | Wagons

[5 4] and [5 8](*1) | Authorisation for placing in service | Special vehicles

[6 x] … [9 x] | Reserved (4 document types) | Reserved (10 subtypes each)FIELD 3 —   ISSUE YEAR (4 DIGIT NUMBER)This field indicates the year (in the specified format yyyy, i.e. 4 digits) in which the authorisation has been issued.

FIELD 4 —   COUNTERThe counter shall be a progressive number to be incremented by one unit each time a document is issued, regardless if it is a new, renewed or updated/amended authorisation. Even in the case when a certificate is revoked or an authorisation is suspended, the number to which it refers cannot be used again.

Every year the counter shall restart from zero.
(*1)  If the 4 digits foreseen for field 4 ‘Counter’ is fully used within a year, the first two digits of field 2 will move respectively from:

— | [5 1] to [5 5] for tractive rolling stock,

— | [5 2] to [5 6] for hauled passenger vehicles,

— | [5 3] to [5 7] for wagons,

— | [5 4] to [5 8] for special vehicles.
WITHDRAWAL CODINGAppendix 3

Code | Withdrawal mode | Description

00 | None | The vehicle has a valid registration.

10 | Registration suspendedNo reason specified | The vehicle’s registration is suspended at the request of the owner or keeper or by a decision of the NSA or RE.

11 | Registration suspended | The vehicle is destined for storage in working order as an inactive or strategic reserve.

20 | Registration transferred | The vehicle is known to be re-registered under a different number or by a different NVR, for continued use on (a whole or part of the) European railway network.

30 | De-registeredNo reason specified | The vehicle’s registration for operating on the European railway network has ended without known re-registration.

31 | De-registered | The vehicle is destined for continued use as a rail vehicle, outside the European railway network.

32 | De-registered | The vehicle is destined for the recovery of major interoperable constituents/modules/spares or major rebuilding.

33 | De-registered | The vehicle is destined for scrapping and disposal of materials (including major spares) for recycling.

34 | De-registered | The vehicle is destined as ‘historic preserved rolling stock’ for operation on a segregated network, or for static display, outside the European railway network.Use of codes

— | If the reason for withdrawal is not specified, codes 10, 20 & 30 shall be used to indicate the change of registration status,

— | If the reason for withdrawal is available: codes 11; 31; 32; 33 & 34 are options available within the NVR database. These codes are based solely on information provided by the keeper or owner to the RE.Registration issues

— | A vehicle with registration suspended or de-registered may not operate on the European railway network under the recorded registration,

— | A reactivation of a registration shall require a re-authorisation by the NSA, under conditions related to the cause or reason for the suspension and de-registration,

— | A transfer of registration takes place within the framework set by EU-Directives for vehicle approval and authorisation for putting into service.
STANDARD FORM FOR REGISTRATIONAppendix 4
Standard form for registration of authorised vehicles (1) in conformity with Directive 1996/48/EC and 2001/16/EC and applicable national legislation

Application objective:

New registration

Modification (2) Withdrawal

INFORMATION ABOUT THE VEHICLE 0. European Vehicle number (3) _ _ _ _ _ _ _ _ _ _ _ _ – _ 2. Member State and the competent NSA where the authorisation is sought

2.1. Member State: _ _

2.2. Name of the NSA: 3. Manufacturing year: _ _ _ _ 4. EC reference

4.1. Date of the declaration: _ _ _ _ _ _ _ _

4.2. EC reference:

4.3. Name of the issuing body:

4.4. Registered business number:

Address of the organisation

4.5. Street and number:

4.6. Town:

4.7. Country code:

4.8. Postcode: 5. Reference to the register of rolling stock

5.1. Entity in charge of the register:

Address of the entity

5.2. Street and number:

5.3. Town:

5.4. Country code:

5.5. Postcode:

5.6. E-mail address:

5.7. Reference to the register of RS:

(1) This form may also be produced electronically.

(2) The box before the modified item also has to be ticked.

(3) Not applicable for the first registration.
 6. Restrictions

6.1. Restrictions (code): _ _ _, _ _ _, _ _ _, _ _ _, _ _ _, _ _ _, _ _ _, _ _ _, _ _ _, _ _ _, _ _ _

_ _ _, _ _ _, _ _ _, _ _ _, _ _ _, _ _ _, _ _ _, _ _ _

6.2. Restrictions (text):

INFORMATION ABOUT THE ENTITIES RESPONSIBLE FOR THE VEHICLE 7. Owner

7.1. Name of the organisation:

7.2. Registered business number:

Address of the organisation

7.3. Street and number:

7.4. Town:

7.5. Country code:

7.6. Postcode: 8. Keeper

8.1. Name of the organisation:

8.2. Registered business number:

Address of the organisation

8.3. Street and number:

8.4. Town:

8.5. Country code:

8.6. Postcode:

8.7. Vehicle Keeper Marking (VKM):

OPERATIONAL INFORMATION 9. Entity in charge of maintenance

9.1. Name of the organisation:

Address of the organisation

9.2. Street and number:

9.3. Town:

9.4. Country code:

9.5. Postcode:

9.6. E-mail address: 10. Withdrawal

10.1. Mode (code): _ _ _

10.2. Date: _ _ _ _ _ _ _ _ 11. Member States where the vehicle is already authorised

Identification of the entity applying for registration:

Date: _ _ _ _ _ _ _ _

Name of the responsible officer and Signature:

SAFETY AUTHORITY REFERENCES

1.1. Allocated European Vehicle number (1) _ _ _ _ _ _ _ _ _ _ _ _ – _ 12. Authorisation number _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 13. Placing in service

13.1. Date of the authorisation: _ _ _ _ _ _ _ _

13.2. Authorisation valid until: _ _ _ _ _ _ _ _

Date application received: _ _ _ _ _ _ _ _

Date of withdrawal: _ _ _ _ _ _ _ _

(1) It is possible to attach a list for several vehicles of the same series or order.
Appendix 5GLOSSARY

Abbreviation | Definition

CCS | Control Command System

CIS | Commonwealth of Independent States

COTIF | Convention concerning International Carriage by Rail

CR | Conventional Rail (System)

DB | Database

EC | European Commission

EC VVR | European Centralized Virtual Vehicle Register

EIN | European Identification Number

EN | European Standard (Euro Norm)

EVN | European vehicle number

ERA | European Railway Agency, also referred to as ‘the Agency’

ERTMS | European Rail Traffic Management System

EU | European Union

HS | High speed (System)

IB | Investigating Body

ISO | International Organization for Standardization

IM | Infrastructure Manager

INF | Infrastructure

IT | Information Technology

LR | Local Register

MS | Member State of the European Union

NoBo | Notified Body

NSA | National Safety Authority

NVR | National Vehicle Register

OPE (TSI) | Traffic Operation and management (TSI)

OTIF | Intergovernmental Organisation for International Carriage by Rail

RE | Registration Entity, e.g. the body responsible for keeping and updating the NVR

RB | Regulatory Body

RIC | Regulations governing the reciprocal use of carriages and brake vans in international traffic

RIV | Regulations concerning the reciprocal use of wagons in international traffic

RS or RST | Rolling Stock

RSRD (TAF) | Rolling Stock Reference Database (TAF)

RU | Railway Undertaking

SEDP (TAF) | Strategic European Deployment Plan (TAF)

TAF (TSI) | Telematic Application for Freight (TSI)

TSI | Technical Specification for Interoperability

VKM | Vehicle Keeper Marking

VKMR | Vehicle Keeper Marking Register

VVR | Virtual Vehicle Register

WAG (TSI) | Wagon (TSI)

WIMO (TAF) | Wagon and Intermodal Operational Database (TAF)

Pending: 32007D0697

                                January 16, 2026                            

30.10.2007
EN
Official Journal of the European Union
L 284/27

(1)
If the amount of manure that a Member State intends to apply per hectare each year is different from the one specified in the first sentence of the second subparagraph of paragraph 2 of Annex III to Directive 91/676/EEC and in point (a) therof, that amount has to be fixed so as not to prejudice the achievement of the objectives specified in Article 1 of that Directive and has to be justified on the basis of objective criteria, such as, in the present case, long growing seasons and crops with high nitrogen uptake.

(2)
On 12 November 2004, Ireland submitted to the Commission a request for a derogation under the third subparagraph of paragraph 2 of Annex III to Directive 91/676/EEC. An updated request, based on the revisedEuropean Communities (Good Agricultural Practice for the Protection of Waters) Regulations, 2006 (Statutory Instrument Number 378 of 2006)was submitted on 18 October 2006.

(3)
The requested derogation concerns the intention of Ireland to allow the application of 250 kg nitrogen per hectare per year from livestock manure in farms with at least 80 % grassland. A maximum of 10 000 cattle holdings in Ireland representing 8 % of total holdings, 8 % of the Utilized Agricultural Land and 20 % of the Livestock Unit are potentially encompassed by the derogation.

(4)
The Irish legislation implementing Directive 91/676/EEC,the European Communities (Good Agricultural Practice for the Protection of Waters) Regulations, 2006 (Statutory instrument No 378 of 2006), applies equally to the requested derogation.

(5)
The Irish legislation implementing the Directive 91/676/EEC includes application maximum fertilisation rates both for nitrogen and phosphate. These maximum fertilisation rates are differentiated on the basis of nitrogen and phosphate soil content and, therefore, take into account the contribution of nitrogen and phosphate from the soil.

(6)
The Third report on the implementation of the Nitrates Directive in Ireland and the recent Environmental Protection Agency reports covering the period 2001-2003 submitted to the Commission showed that mean nitrate concentration recorded in groundwater is of the order of 2,5 mg/L N and concentrations greater than 50 mg/L nitrates were recorded in no more than 2 % of the sampling points. Data on water quality in rivers for the period 2000-2003 showed that the mean value in Eurowaternet monitoring stations is 6,9 mg/L nitrates.

(7)
70 % of groundwater monitoring sites showed stable or decreasing trends in nitrates concentration; rivers recorded an improved quality in 2001-2003 compared to the previous reporting period 1995-1997 and reversed a decline in water quality that had been in evidence since the late 1980’. A decline of hypertrophic lakes was also noticed.

(8)
Ireland, in conformity with paragraph 5 of article 3 of Directive 91/676/EEC, applies an action programme throughout its whole territory according to theEuropean Communities (Good Agricultural Practice for the Protection of Waters) Regulations, 2006 (Statutory instrument No 378 of 2006).

(9)
The number of livestock and the utilisation of chemical fertilisers decreased in the last decade. Cattle, pig and sheep number decreased respectively by 7 %, 3 % and 17 % in the period 1997-2004. Average nitrogen loading from livestock manure in 2004 was 103 kg/ha, with a significant decline compared to 140 kg/ha in 1998. Phosphorus (P) average loading was 16 kg/ha. Chemical nitrogen fertiliser use decreased by 21 % in the period 1999 to 2005, phosphate fertiliser use declined by 37 % in the period 1995 to 2005.

(10)
In Ireland ninety percent of agricultural land is devoted to grassland with prevalence of grassland types well suited for grassland production. Overall, in grassland farms, 47 % of land area is farmed extensively and has therefore a relatively low stocking rate and low fertiliser inputs, 36 % is farmed under agro-environmental programmes (Rural Environment Protection Scheme, REP Scheme) and only 7 % is farmed intensively; 10 % is used for arable agriculture. Average chemical fertiliser use on grassland is 82 kg/ha nitrogen and 7,6 kg/ha phosphorus.

(11)
Irish climate, characterised by an annual rainfall evenly distributed throughout the year and a relatively narrow annual temperature range promote a long grass-growing season ranging from 330 days per year in the south-west to around 250 days per year in the north-east.

(12)
The technical and scientific documents presented in the Irish notification show that the proposed amount of 250 kg per hectare per year nitrogen from grazing livestock manure in farms with at least 80 % grassland is justified on the basis of objective criteria such as long growing seasons and crops with high nitrogen uptake.

(13)
The Commission considers therefore that the amount of manure requested by Ireland will not prejudice the achievement of the objectives of Directive 91/676/EEC, subject to certain strict conditions being met.

(14)
This Decision should be applicable in connection with the action programme of Ireland,European Communities (Good Agricultural Practice for the Protection of Waters) Regulations, 2006 (Statutory instrument No 378 of 2006).

(15)
The measures provided for in this Decision are in accordance with the opinion of the Nitrates Committee set up pursuant to Article 9 of Directive 91/676/EEC,

(a)
‘Grassland farms’ means holdings where 80 % or more of the agricultural area available for manure application is grass,

(b)
‘Grazing livestock’ means cattle (with the exclusion of veal calves), sheep, deer, goats and horses,

(c)
‘Grass’ means permanent grassland or temporary grassland (temporary implying leys of less than four years).

(a)
the number of livestock, a description of the housing and storage system, including the volume of manure storage available;

(b)
a calculation of manure nitrogen (less losses in housing and storage) and phosphorus produced in the farm;

(c)
the crop rotation and area of each crop, including a sketch map indicating location of individual fields;

(d)
the foreseeable nitrogen and phosphorus crop requirements;

(e)
the amount and the type of manure delivered outside the farm or to the farm;

(f)
results of soil analysis related to N and P soil status if available;

(g)
nitrogen and phosphorus application from manure over each field (parcels of the farm homogeneous regarding cropping and soil type);

(h)
application of nitrogen and phosphorus with chemical and other fertilisers over each field.

(a)
temporary grassland shall be ploughed in spring;

(b)
ploughed grass on all soil types shall be followed immediately by a crop with high nitrogen demand;

(c)
crop rotation shall not include leguminous or other plants fixing atmospheric nitrogen. This however will not apply to clover in grassland with less than 50 % clover and to cereals and pea undersown with grass.

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Directive 91/676/EEC of 12 December 1991 concerning the protection of waters against pollution caused by nitrates from agricultural sources(1), and in particular the third subparagraph of paragraph 2 of Annex III thereto,

(1) If the amount of manure that a Member State intends to apply per hectare each year is different from the one specified in the first sentence of the second subparagraph of paragraph 2 of Annex III to Directive 91/676/EEC and in point (a) therof, that amount has to be fixed so as not to prejudice the achievement of the objectives specified in Article 1 of that Directive and has to be justified on the basis of objective criteria, such as, in the present case, long growing seasons and crops with high nitrogen uptake.

(2) On 12 November 2004, Ireland submitted to the Commission a request for a derogation under the third subparagraph of paragraph 2 of Annex III to Directive 91/676/EEC. An updated request, based on the revisedEuropean Communities (Good Agricultural Practice for the Protection of Waters) Regulations, 2006 (Statutory Instrument Number 378 of 2006)was submitted on 18 October 2006.

(3) The requested derogation concerns the intention of Ireland to allow the application of 250 kg nitrogen per hectare per year from livestock manure in farms with at least 80 % grassland. A maximum of 10 000 cattle holdings in Ireland representing 8 % of total holdings, 8 % of the Utilized Agricultural Land and 20 % of the Livestock Unit are potentially encompassed by the derogation.

(4) The Irish legislation implementing Directive 91/676/EEC,the European Communities (Good Agricultural Practice for the Protection of Waters) Regulations, 2006 (Statutory instrument No 378 of 2006), applies equally to the requested derogation.

(5) The Irish legislation implementing the Directive 91/676/EEC includes application maximum fertilisation rates both for nitrogen and phosphate. These maximum fertilisation rates are differentiated on the basis of nitrogen and phosphate soil content and, therefore, take into account the contribution of nitrogen and phosphate from the soil.

(6) The Third report on the implementation of the Nitrates Directive in Ireland and the recent Environmental Protection Agency reports covering the period 2001-2003 submitted to the Commission showed that mean nitrate concentration recorded in groundwater is of the order of 2,5 mg/L N and concentrations greater than 50 mg/L nitrates were recorded in no more than 2 % of the sampling points. Data on water quality in rivers for the period 2000-2003 showed that the mean value in Eurowaternet monitoring stations is 6,9 mg/L nitrates.

(7) 70 % of groundwater monitoring sites showed stable or decreasing trends in nitrates concentration; rivers recorded an improved quality in 2001-2003 compared to the previous reporting period 1995-1997 and reversed a decline in water quality that had been in evidence since the late 1980’. A decline of hypertrophic lakes was also noticed.

(8) Ireland, in conformity with paragraph 5 of article 3 of Directive 91/676/EEC, applies an action programme throughout its whole territory according to theEuropean Communities (Good Agricultural Practice for the Protection of Waters) Regulations, 2006 (Statutory instrument No 378 of 2006).

(9) The number of livestock and the utilisation of chemical fertilisers decreased in the last decade. Cattle, pig and sheep number decreased respectively by 7 %, 3 % and 17 % in the period 1997-2004. Average nitrogen loading from livestock manure in 2004 was 103 kg/ha, with a significant decline compared to 140 kg/ha in 1998. Phosphorus (P) average loading was 16 kg/ha. Chemical nitrogen fertiliser use decreased by 21 % in the period 1999 to 2005, phosphate fertiliser use declined by 37 % in the period 1995 to 2005.

(10) In Ireland ninety percent of agricultural land is devoted to grassland with prevalence of grassland types well suited for grassland production. Overall, in grassland farms, 47 % of land area is farmed extensively and has therefore a relatively low stocking rate and low fertiliser inputs, 36 % is farmed under agro-environmental programmes (Rural Environment Protection Scheme, REP Scheme) and only 7 % is farmed intensively; 10 % is used for arable agriculture. Average chemical fertiliser use on grassland is 82 kg/ha nitrogen and 7,6 kg/ha phosphorus.

(11) Irish climate, characterised by an annual rainfall evenly distributed throughout the year and a relatively narrow annual temperature range promote a long grass-growing season ranging from 330 days per year in the south-west to around 250 days per year in the north-east.

(12) The technical and scientific documents presented in the Irish notification show that the proposed amount of 250 kg per hectare per year nitrogen from grazing livestock manure in farms with at least 80 % grassland is justified on the basis of objective criteria such as long growing seasons and crops with high nitrogen uptake.

(13) The Commission considers therefore that the amount of manure requested by Ireland will not prejudice the achievement of the objectives of Directive 91/676/EEC, subject to certain strict conditions being met.

(14) This Decision should be applicable in connection with the action programme of Ireland,European Communities (Good Agricultural Practice for the Protection of Waters) Regulations, 2006 (Statutory instrument No 378 of 2006).

(15) The measures provided for in this Decision are in accordance with the opinion of the Nitrates Committee set up pursuant to Article 9 of Directive 91/676/EEC,

HAS ADOPTED THIS DECISION:
Article 1

The derogation requested by Ireland by letter of 18 October 2006, for the purpose of allowing a higher amount of livestock manure than that provided for in the first sentence of the second subparagraph of paragraph 2 of Annex III to Directive 91/676/EEC and in point (a) thereof, is granted, subject to the conditions laid down in this Decision.
Definitions

Article 2

For the purpose of this decision, the following definitions shall apply:

(a)

‘Grassland farms’ means holdings where 80 % or more of the agricultural area available for manure application is grass,

(b)

‘Grazing livestock’ means cattle (with the exclusion of veal calves), sheep, deer, goats and horses,

(c)

‘Grass’ means permanent grassland or temporary grassland (temporary implying leys of less than four years).
Scope

Article 3

This Decision applies on an individual basis and subject to the conditions set out in Articles 4, 5 and 6 to grassland farms.
Annual authorisation and commitment

Article 4

1.   Farmers who want to benefit from a derogation shall submit an application to the competent authorities annually.

2.   Together with the annual application referred to in paragraph 1 they shall undertake in writing to fulfil the conditions provided for in Articles 5 and 6.

3.   The competent authorities shall ensure that all the applications for derogation are submitted to administrative control. Where the control carried out by the national authorities of the applications referred to in paragraph 1 demonstrates that the conditions provided for in Articles 5 and 6 are not fulfilled, the applicant shall be informed thereof. In this instance, the application shall be considered to be refused.
Application of manure and other fertilisers

Article 5

1.   The amount of livestock manure from grazing livestock applied to the land each year on grassland farms, including by the animals themselves, shall not exceed the amount of manure containing 250 kg nitrogen per hectare, subject to the conditions laid down in paragraphs 2 to 7.

2.   The total nitrogen inputs shall not exceed the foreseeable nutrient demand of the considered crop and take into account the supply from the soil. Total nitrogen application shall be differentiated on the basis of stocking rate and grassland productivity.

3.   A fertilisation plan shall be kept for each farm describing the crop rotation of the farmland and the planned application of manure and nitrogen and phosphate chemical fertilisers. It shall be available in the farm by 1 March at the latest.

The fertilisation plan shall include the following:

(a)

the number of livestock, a description of the housing and storage system, including the volume of manure storage available;

(b)

a calculation of manure nitrogen (less losses in housing and storage) and phosphorus produced in the farm;

(c)

the crop rotation and area of each crop, including a sketch map indicating location of individual fields;

(d)

the foreseeable nitrogen and phosphorus crop requirements;

(e)

the amount and the type of manure delivered outside the farm or to the farm;

(f)

results of soil analysis related to N and P soil status if available;

(g)

nitrogen and phosphorus application from manure over each field (parcels of the farm homogeneous regarding cropping and soil type);

(h)

application of nitrogen and phosphorus with chemical and other fertilisers over each field.

Plans shall be revised no later than seven days following any changes in agricultural practices to ensure consistency between plans and actual agricultural practices.

4.   Fertilisation accounts, including information related to management of soiled water, shall be kept by each farm. They shall be submitted to the competent authority for each calendar year.

5.   Each grassland farm benefiting from an individual derogation shall accept that the application referred to in paragraph 1 of Article 4, the fertilisation plan and the fertilisation accounts can be subject to control.

6.   Nitrogen and phosphorous analysis in soil shall be performed for each farm which benefits from an individual derogation at least every four years for each homogeneous area of the farm, with regard to crop rotation and soil characteristics. At least one analysis per five hectares of land shall be required.

7.   Manure may not be spread in the autumn before grass cultivation.
Land management

Article 6

80 % or more of the area available for manure application on farms shall be cultivated with grass. Farmers benefiting from an individual derogation shall carry out the following measures:

(a)

temporary grassland shall be ploughed in spring;

(b)

ploughed grass on all soil types shall be followed immediately by a crop with high nitrogen demand;

(c)

crop rotation shall not include leguminous or other plants fixing atmospheric nitrogen. This however will not apply to clover in grassland with less than 50 % clover and to cereals and pea undersown with grass.
Other measures

Article 7

Ireland shall ensure that use of the derogation shall be without prejudice to the measures needed to comply with other Community environmental legislation.
Monitoring

Article 8

1.   Maps showing the percentage of grassland farms, percentage of livestock and percentage of agricultural land covered by individual derogation in each County, shall be drawn by the competent authority and shall be updated every year.

Those maps shall be submitted to the Commission annually and for the first time by 1 March 2008.

2.   Monitoring of the farms covered by the action programme and the derogation shall be carried out in agricultural monitoring catchments established according to the Irish action programme. The reference monitoring catchments shall be representative of the different soil types, levels of intensity and fertilisation practices.

3.   Survey and continuous nutrient analysis shall provide data on local land use, crop rotations and agricultural practices on farms benefiting from individual derogations. Those data can be used for model-based calculations of the magnitude of nitrate leaching and phosphorus losses from fields where up to 250 kg nitrogen per hectare per year in manure from grazing livestock is applied.

4.   Monitoring of shallow groundwater, soil water, drainage water and streams in farms belonging to the agricultural catchment monitoring sites shall provide data on nitrate and phosphorus concentration in water leaving the root zone and entering groundwater and surface water.

5.   A reinforced water monitoring shall be conducted for agricultural catchments located in proximity to most vulnerable lakes and particularly vulnerable aquifers.

6.   A study shall be conducted in order to collect, by the end of the derogation period, detailed scientific information on intensive grassland systems in Ireland. This study will focus on nitrate leaching under intensive dairy production systems in vulnerable soil types (sand and sandy loam) in representative areas.
Controls

Article 9

1.   The competent national authority shall carry out administrative controls in respect of all farms benefiting from an individual derogation for the assessment of compliance with the maximum amount of 250 kg nitrogen per hectare per year from grazing livestock manure, with nitrogen and phosphorus maximum fertilisation rates and conditions on land use.

2.   A programme of field inspections shall be established based on risk analysis, results of controls of the previous years and results of general random controls of legislation implementing Directive 91/676/EEC. The field inspections shall cover at least 3 % of farms benefiting from an individual derogation in respect to the conditions set out in Article 5 and 6.
Reporting

Article 10

1.   The competent authority shall submit the results of the monitoring every year to the Commission, with a concise report on water quality evolution and evaluation practice. The report shall provide information on how the evaluation of the implementation of the derogation conditions is carried on through controls at farm level and include information on non compliant farms based on results of administrative and field inspections.

The first report shall be transmitted by June 2008, and subsequently every year by June.

2.   The results thus obtained will be taken into consideration by the Commission with regard to an eventual new request for derogation.
Application

Article 11

This Decision shall apply in the context of the Irish Action programme as implemented in theEuropean Communities (Good Agricultural Practices for Protection of Waters) Regulations 2006 (Statutory Instrument No 378 of 2006)of 18 July 2006. It shall expire on 17 July 2010.
Article 12

This Decision is addressed to Ireland.
THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Directive 91/676/EEC of 12 December 1991 concerning the protection of waters against pollution caused by nitrates from agricultural sources(1), and in particular the third subparagraph of paragraph 2 of Annex III thereto,

(1) If the amount of manure that a Member State intends to apply per hectare each year is different from the one specified in the first sentence of the second subparagraph of paragraph 2 of Annex III to Directive 91/676/EEC and in point (a) therof, that amount has to be fixed so as not to prejudice the achievement of the objectives specified in Article 1 of that Directive and has to be justified on the basis of objective criteria, such as, in the present case, long growing seasons and crops with high nitrogen uptake.

(2) On 12 November 2004, Ireland submitted to the Commission a request for a derogation under the third subparagraph of paragraph 2 of Annex III to Directive 91/676/EEC. An updated request, based on the revisedEuropean Communities (Good Agricultural Practice for the Protection of Waters) Regulations, 2006 (Statutory Instrument Number 378 of 2006)was submitted on 18 October 2006.

(3) The requested derogation concerns the intention of Ireland to allow the application of 250 kg nitrogen per hectare per year from livestock manure in farms with at least 80 % grassland. A maximum of 10 000 cattle holdings in Ireland representing 8 % of total holdings, 8 % of the Utilized Agricultural Land and 20 % of the Livestock Unit are potentially encompassed by the derogation.

(4) The Irish legislation implementing Directive 91/676/EEC,the European Communities (Good Agricultural Practice for the Protection of Waters) Regulations, 2006 (Statutory instrument No 378 of 2006), applies equally to the requested derogation.

(5) The Irish legislation implementing the Directive 91/676/EEC includes application maximum fertilisation rates both for nitrogen and phosphate. These maximum fertilisation rates are differentiated on the basis of nitrogen and phosphate soil content and, therefore, take into account the contribution of nitrogen and phosphate from the soil.

(6) The Third report on the implementation of the Nitrates Directive in Ireland and the recent Environmental Protection Agency reports covering the period 2001-2003 submitted to the Commission showed that mean nitrate concentration recorded in groundwater is of the order of 2,5 mg/L N and concentrations greater than 50 mg/L nitrates were recorded in no more than 2 % of the sampling points. Data on water quality in rivers for the period 2000-2003 showed that the mean value in Eurowaternet monitoring stations is 6,9 mg/L nitrates.

(7) 70 % of groundwater monitoring sites showed stable or decreasing trends in nitrates concentration; rivers recorded an improved quality in 2001-2003 compared to the previous reporting period 1995-1997 and reversed a decline in water quality that had been in evidence since the late 1980’. A decline of hypertrophic lakes was also noticed.

(8) Ireland, in conformity with paragraph 5 of article 3 of Directive 91/676/EEC, applies an action programme throughout its whole territory according to theEuropean Communities (Good Agricultural Practice for the Protection of Waters) Regulations, 2006 (Statutory instrument No 378 of 2006).

(9) The number of livestock and the utilisation of chemical fertilisers decreased in the last decade. Cattle, pig and sheep number decreased respectively by 7 %, 3 % and 17 % in the period 1997-2004. Average nitrogen loading from livestock manure in 2004 was 103 kg/ha, with a significant decline compared to 140 kg/ha in 1998. Phosphorus (P) average loading was 16 kg/ha. Chemical nitrogen fertiliser use decreased by 21 % in the period 1999 to 2005, phosphate fertiliser use declined by 37 % in the period 1995 to 2005.

(10) In Ireland ninety percent of agricultural land is devoted to grassland with prevalence of grassland types well suited for grassland production. Overall, in grassland farms, 47 % of land area is farmed extensively and has therefore a relatively low stocking rate and low fertiliser inputs, 36 % is farmed under agro-environmental programmes (Rural Environment Protection Scheme, REP Scheme) and only 7 % is farmed intensively; 10 % is used for arable agriculture. Average chemical fertiliser use on grassland is 82 kg/ha nitrogen and 7,6 kg/ha phosphorus.

(11) Irish climate, characterised by an annual rainfall evenly distributed throughout the year and a relatively narrow annual temperature range promote a long grass-growing season ranging from 330 days per year in the south-west to around 250 days per year in the north-east.

(12) The technical and scientific documents presented in the Irish notification show that the proposed amount of 250 kg per hectare per year nitrogen from grazing livestock manure in farms with at least 80 % grassland is justified on the basis of objective criteria such as long growing seasons and crops with high nitrogen uptake.

(13) The Commission considers therefore that the amount of manure requested by Ireland will not prejudice the achievement of the objectives of Directive 91/676/EEC, subject to certain strict conditions being met.

(14) This Decision should be applicable in connection with the action programme of Ireland,European Communities (Good Agricultural Practice for the Protection of Waters) Regulations, 2006 (Statutory instrument No 378 of 2006).

(15) The measures provided for in this Decision are in accordance with the opinion of the Nitrates Committee set up pursuant to Article 9 of Directive 91/676/EEC,

HAS ADOPTED THIS DECISION:
The derogation requested by Ireland by letter of 18 October 2006, for the purpose of allowing a higher amount of livestock manure than that provided for in the first sentence of the second subparagraph of paragraph 2 of Annex III to Directive 91/676/EEC and in point (a) thereof, is granted, subject to the conditions laid down in this Decision.
DefinitionsFor the purpose of this decision, the following definitions shall apply:

(a)

‘Grassland farms’ means holdings where 80 % or more of the agricultural area available for manure application is grass,

(b)

‘Grazing livestock’ means cattle (with the exclusion of veal calves), sheep, deer, goats and horses,

(c)

‘Grass’ means permanent grassland or temporary grassland (temporary implying leys of less than four years).
ScopeThis Decision applies on an individual basis and subject to the conditions set out in Articles 4, 5 and 6 to grassland farms.
Annual authorisation and commitment1.   Farmers who want to benefit from a derogation shall submit an application to the competent authorities annually.

2.   Together with the annual application referred to in paragraph 1 they shall undertake in writing to fulfil the conditions provided for in Articles 5 and 6.

3.   The competent authorities shall ensure that all the applications for derogation are submitted to administrative control. Where the control carried out by the national authorities of the applications referred to in paragraph 1 demonstrates that the conditions provided for in Articles 5 and 6 are not fulfilled, the applicant shall be informed thereof. In this instance, the application shall be considered to be refused.
Application of manure and other fertilisers1.   The amount of livestock manure from grazing livestock applied to the land each year on grassland farms, including by the animals themselves, shall not exceed the amount of manure containing 250 kg nitrogen per hectare, subject to the conditions laid down in paragraphs 2 to 7.

2.   The total nitrogen inputs shall not exceed the foreseeable nutrient demand of the considered crop and take into account the supply from the soil. Total nitrogen application shall be differentiated on the basis of stocking rate and grassland productivity.

3.   A fertilisation plan shall be kept for each farm describing the crop rotation of the farmland and the planned application of manure and nitrogen and phosphate chemical fertilisers. It shall be available in the farm by 1 March at the latest.

The fertilisation plan shall include the following:

(a)

the number of livestock, a description of the housing and storage system, including the volume of manure storage available;

(b)

a calculation of manure nitrogen (less losses in housing and storage) and phosphorus produced in the farm;

(c)

the crop rotation and area of each crop, including a sketch map indicating location of individual fields;

(d)

the foreseeable nitrogen and phosphorus crop requirements;

(e)

the amount and the type of manure delivered outside the farm or to the farm;

(f)

results of soil analysis related to N and P soil status if available;

(g)

nitrogen and phosphorus application from manure over each field (parcels of the farm homogeneous regarding cropping and soil type);

(h)

application of nitrogen and phosphorus with chemical and other fertilisers over each field.

Plans shall be revised no later than seven days following any changes in agricultural practices to ensure consistency between plans and actual agricultural practices.

4.   Fertilisation accounts, including information related to management of soiled water, shall be kept by each farm. They shall be submitted to the competent authority for each calendar year.

5.   Each grassland farm benefiting from an individual derogation shall accept that the application referred to in paragraph 1 of Article 4, the fertilisation plan and the fertilisation accounts can be subject to control.

6.   Nitrogen and phosphorous analysis in soil shall be performed for each farm which benefits from an individual derogation at least every four years for each homogeneous area of the farm, with regard to crop rotation and soil characteristics. At least one analysis per five hectares of land shall be required.

7.   Manure may not be spread in the autumn before grass cultivation.
Land management80 % or more of the area available for manure application on farms shall be cultivated with grass. Farmers benefiting from an individual derogation shall carry out the following measures:

(a)

temporary grassland shall be ploughed in spring;

(b)

ploughed grass on all soil types shall be followed immediately by a crop with high nitrogen demand;

(c)

crop rotation shall not include leguminous or other plants fixing atmospheric nitrogen. This however will not apply to clover in grassland with less than 50 % clover and to cereals and pea undersown with grass.
Other measuresIreland shall ensure that use of the derogation shall be without prejudice to the measures needed to comply with other Community environmental legislation.
Monitoring1.   Maps showing the percentage of grassland farms, percentage of livestock and percentage of agricultural land covered by individual derogation in each County, shall be drawn by the competent authority and shall be updated every year.

Those maps shall be submitted to the Commission annually and for the first time by 1 March 2008.

2.   Monitoring of the farms covered by the action programme and the derogation shall be carried out in agricultural monitoring catchments established according to the Irish action programme. The reference monitoring catchments shall be representative of the different soil types, levels of intensity and fertilisation practices.

3.   Survey and continuous nutrient analysis shall provide data on local land use, crop rotations and agricultural practices on farms benefiting from individual derogations. Those data can be used for model-based calculations of the magnitude of nitrate leaching and phosphorus losses from fields where up to 250 kg nitrogen per hectare per year in manure from grazing livestock is applied.

4.   Monitoring of shallow groundwater, soil water, drainage water and streams in farms belonging to the agricultural catchment monitoring sites shall provide data on nitrate and phosphorus concentration in water leaving the root zone and entering groundwater and surface water.

5.   A reinforced water monitoring shall be conducted for agricultural catchments located in proximity to most vulnerable lakes and particularly vulnerable aquifers.

6.   A study shall be conducted in order to collect, by the end of the derogation period, detailed scientific information on intensive grassland systems in Ireland. This study will focus on nitrate leaching under intensive dairy production systems in vulnerable soil types (sand and sandy loam) in representative areas.
Controls1.   The competent national authority shall carry out administrative controls in respect of all farms benefiting from an individual derogation for the assessment of compliance with the maximum amount of 250 kg nitrogen per hectare per year from grazing livestock manure, with nitrogen and phosphorus maximum fertilisation rates and conditions on land use.

2.   A programme of field inspections shall be established based on risk analysis, results of controls of the previous years and results of general random controls of legislation implementing Directive 91/676/EEC. The field inspections shall cover at least 3 % of farms benefiting from an individual derogation in respect to the conditions set out in Article 5 and 6.
Reporting1.   The competent authority shall submit the results of the monitoring every year to the Commission, with a concise report on water quality evolution and evaluation practice. The report shall provide information on how the evaluation of the implementation of the derogation conditions is carried on through controls at farm level and include information on non compliant farms based on results of administrative and field inspections.

The first report shall be transmitted by June 2008, and subsequently every year by June.

2.   The results thus obtained will be taken into consideration by the Commission with regard to an eventual new request for derogation.
ApplicationThis Decision shall apply in the context of the Irish Action programme as implemented in theEuropean Communities (Good Agricultural Practices for Protection of Waters) Regulations 2006 (Statutory Instrument No 378 of 2006)of 18 July 2006. It shall expire on 17 July 2010.
This Decision is addressed to Ireland.

Pending: 32007D0659

                                January 16, 2026                            

13.10.2007
EN
Official Journal of the European Union
L 270/12

(1)
Pursuant to Article 299(2) of the Treaty, the Treaty applies to the French overseas departments, the Azores, Madeira and the Canary Islands. However, taking account of the structural social and economic situation of the French overseas departments, the Azores, Madeira and the Canary Islands, which is compounded by their remoteness, insularity, small size, difficult topography and climate, economic dependence on a few products, the permanence and combination of which severely restrain their development, the Council, acting by a qualified majority on a proposal from the Commission and after consulting the European Parliament, shall adopt specific measures aimed, in particular, at laying down the conditions of application of the Treaty to those regions, including common policies. The Council is required, when adopting such measures, to take into account areas such as fiscal policy. When adopting these measures, it has to take into account the special characteristics and constraints of the outermost regions without undermining the integrity and the coherence of the Community legal order, including the internal market and common policies.

(2)
On the basis of these provisions of the Treaty, the Council adopted, in respect of the French overseas departments, Decision 2002/166/EC of 18 February 2002 authorising France to extend the application of a reduced rate of excise duty on ‘traditional’ rum produced in its overseas departments(2). Compared with the rates of taxation applied to similar products not originating in the French overseas departments, the reduced rate may be lower than the minimum rate of excise duty on alcohol set by Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages(3), but may not be more than 50 % lower than the standard national excise duty on alcohol. The Council Decision was to apply until 31 December 2009, with a mid-term report to be drawn up by June 2006 at the latest.

(3)
On 27 December 2005 the French Government presented a mid-term report indicating that it was vital that the tax arrangements for traditional rum marketed in mainland France be maintained. Furthermore, in view of developments on the Community market for rum, which are mainly benefiting products originating in third countries, and given the economic and social importance of the sector and the structural nature of the production conditions that diminish the sector’s productivity in the overseas departments and make it difficult to maintain its production on the Community market, France has asked that the volume and duration of the tax arrangements for traditional rum on the mainland market be extended.

(4)
Maintaining the cane-sugar-rum sector in the overseas departments is vital to their economic and social balance. In the three departments most affected, Réunion, Guadeloupe and Martinique, the sector produces an annual turnover of over EUR 250 000 000 and provides some 40 000 jobs, including 22 000 direct jobs. It is also advisable to note the positive impact which the cultivation of cane has for the safeguarding of the environment in the overseas departments. Together with the banana sector, this sector is the only significant exporting activity in areas whose exports represent not more than 7 % of the imports. It is therefore necessary and justified for France to maintain, by way of derogation from Article 90 of the Treaty, a reduced rate of excise duty on ‘traditional’ rum produced in its overseas departments in order to avoid endangering their development.

(5)
The overhaul of the common organisation of the markets in the sugar sector in February 2006 goes some way towards securing the sector’s future. Thus, there are plans to introduce support measures under the Posei systems (Council Regulation (EC) No 247/2006 of 30 January 2006 laying down specific measures for agriculture in the outermost regions of the Union(4)), in the form of both Community and national aid, in order to improve the competitiveness of the overseas departments’ cane-sugar-rum sector. However, these measures still do not offset the gradual dismantling of customs protection and maintain the overseas departments’ share of the rum market.

(6)
Given the small scale of the local market, the overseas departments’ distilleries can continue their activities only if they have sufficient access to the market in mainland France, which is the main outlet for their rum production (over 50 % of the total).

(7)
The inability to compete on the Community market, which is mainly the result of increased market prices, originates from cost prices which have increased since 2001. Since that date both production and labour costs have increased substantially in the overseas departments. Moreover, overseas departments’ rums have to comply with Community regulatory standards, which call for significant non-productive investment. Since 2001, investment in the overseas departments has exceeded EUR 45 500 000, over half of which was destined for conservation of the environment, representing 47 % of the total. However, though part of this investment has been covered by structural funds, this is not the case of the resulting operating costs, which, depending on the distillery, can add about 10 to 15 % to the cost price of rum.

(8)
All these costs, which have increased significantly since 2001, place overseas departments’ businesses in financial difficulties. The only way to ensure the sector’s long-term survival is to offset these costs against greater output.

(9)
Since 2002 the total volume shipped to the Community market has fallen by 12 %, from 176 791 hectolitres of pure alcohol to 155 559 hectolitres of pure alcohol. Only the market in mainland France, where rum from the overseas departments qualifies for special tax arrangements that partially compensate its high cost price, has enabled the overseas departments’ rum industry to survive. Since the competitiveness of traditional rum from the overseas departments needs to be supported on the market in mainland France in order to safeguard the activity of their sugar-cane-rum sector, the quantities of traditional rum originating in the overseas departments eligible for a reduced rate of excise duty when released for consumption on that market should be reviewed.

(10)
The tax advantage authorised by the present decision does not go beyond what is necessary to address the high cost of production faced by traditional rum producers.

(11)
In order to ensure that the present decision does not undermine the single market, the quantities of rums originating in the overseas departments eligible for this measure may not, as before, exceed the trade flows recorded in recent years for the different sources of supply.

(12)
Given the need to create a climate of legal certainty for operators in the cane-sugar-rum sector and in view of the depreciation periods for plant and buildings, and in the interests of consistency with other Community rules for the sector, the derogation should be granted to the end of 2012.

(13)
The granting of such a duration must, however, be subject to the condition that a mid-term report be produced so that the Commission can assess whether the reasons which justify the granting of the tax derogation still apply and, if need be, consider whether the duration or quantities concerned should be revised in the light of developments on the Community rum market.

(14)
Decision 2002/166/EC should be replaced.

(15)
This Decision is without prejudice to the possible application of Articles 87 and 88 of the Treaty,

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 299(2) thereof,

Having regard to the proposal from the Commission,

Having regard to the Opinion of the European Parliament(1),

(1) Pursuant to Article 299(2) of the Treaty, the Treaty applies to the French overseas departments, the Azores, Madeira and the Canary Islands. However, taking account of the structural social and economic situation of the French overseas departments, the Azores, Madeira and the Canary Islands, which is compounded by their remoteness, insularity, small size, difficult topography and climate, economic dependence on a few products, the permanence and combination of which severely restrain their development, the Council, acting by a qualified majority on a proposal from the Commission and after consulting the European Parliament, shall adopt specific measures aimed, in particular, at laying down the conditions of application of the Treaty to those regions, including common policies. The Council is required, when adopting such measures, to take into account areas such as fiscal policy. When adopting these measures, it has to take into account the special characteristics and constraints of the outermost regions without undermining the integrity and the coherence of the Community legal order, including the internal market and common policies.

(2) On the basis of these provisions of the Treaty, the Council adopted, in respect of the French overseas departments, Decision 2002/166/EC of 18 February 2002 authorising France to extend the application of a reduced rate of excise duty on ‘traditional’ rum produced in its overseas departments(2). Compared with the rates of taxation applied to similar products not originating in the French overseas departments, the reduced rate may be lower than the minimum rate of excise duty on alcohol set by Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages(3), but may not be more than 50 % lower than the standard national excise duty on alcohol. The Council Decision was to apply until 31 December 2009, with a mid-term report to be drawn up by June 2006 at the latest.

(3) On 27 December 2005 the French Government presented a mid-term report indicating that it was vital that the tax arrangements for traditional rum marketed in mainland France be maintained. Furthermore, in view of developments on the Community market for rum, which are mainly benefiting products originating in third countries, and given the economic and social importance of the sector and the structural nature of the production conditions that diminish the sector’s productivity in the overseas departments and make it difficult to maintain its production on the Community market, France has asked that the volume and duration of the tax arrangements for traditional rum on the mainland market be extended.

(4) Maintaining the cane-sugar-rum sector in the overseas departments is vital to their economic and social balance. In the three departments most affected, Réunion, Guadeloupe and Martinique, the sector produces an annual turnover of over EUR 250 000 000 and provides some 40 000 jobs, including 22 000 direct jobs. It is also advisable to note the positive impact which the cultivation of cane has for the safeguarding of the environment in the overseas departments. Together with the banana sector, this sector is the only significant exporting activity in areas whose exports represent not more than 7 % of the imports. It is therefore necessary and justified for France to maintain, by way of derogation from Article 90 of the Treaty, a reduced rate of excise duty on ‘traditional’ rum produced in its overseas departments in order to avoid endangering their development.

(5) The overhaul of the common organisation of the markets in the sugar sector in February 2006 goes some way towards securing the sector’s future. Thus, there are plans to introduce support measures under the Posei systems (Council Regulation (EC) No 247/2006 of 30 January 2006 laying down specific measures for agriculture in the outermost regions of the Union(4)), in the form of both Community and national aid, in order to improve the competitiveness of the overseas departments’ cane-sugar-rum sector. However, these measures still do not offset the gradual dismantling of customs protection and maintain the overseas departments’ share of the rum market.

(6) Given the small scale of the local market, the overseas departments’ distilleries can continue their activities only if they have sufficient access to the market in mainland France, which is the main outlet for their rum production (over 50 % of the total).

(7) The inability to compete on the Community market, which is mainly the result of increased market prices, originates from cost prices which have increased since 2001. Since that date both production and labour costs have increased substantially in the overseas departments. Moreover, overseas departments’ rums have to comply with Community regulatory standards, which call for significant non-productive investment. Since 2001, investment in the overseas departments has exceeded EUR 45 500 000, over half of which was destined for conservation of the environment, representing 47 % of the total. However, though part of this investment has been covered by structural funds, this is not the case of the resulting operating costs, which, depending on the distillery, can add about 10 to 15 % to the cost price of rum.

(8) All these costs, which have increased significantly since 2001, place overseas departments’ businesses in financial difficulties. The only way to ensure the sector’s long-term survival is to offset these costs against greater output.

(9) Since 2002 the total volume shipped to the Community market has fallen by 12 %, from 176 791 hectolitres of pure alcohol to 155 559 hectolitres of pure alcohol. Only the market in mainland France, where rum from the overseas departments qualifies for special tax arrangements that partially compensate its high cost price, has enabled the overseas departments’ rum industry to survive. Since the competitiveness of traditional rum from the overseas departments needs to be supported on the market in mainland France in order to safeguard the activity of their sugar-cane-rum sector, the quantities of traditional rum originating in the overseas departments eligible for a reduced rate of excise duty when released for consumption on that market should be reviewed.

(10) The tax advantage authorised by the present decision does not go beyond what is necessary to address the high cost of production faced by traditional rum producers.

(11) In order to ensure that the present decision does not undermine the single market, the quantities of rums originating in the overseas departments eligible for this measure may not, as before, exceed the trade flows recorded in recent years for the different sources of supply.

(12) Given the need to create a climate of legal certainty for operators in the cane-sugar-rum sector and in view of the depreciation periods for plant and buildings, and in the interests of consistency with other Community rules for the sector, the derogation should be granted to the end of 2012.

(13) The granting of such a duration must, however, be subject to the condition that a mid-term report be produced so that the Commission can assess whether the reasons which justify the granting of the tax derogation still apply and, if need be, consider whether the duration or quantities concerned should be revised in the light of developments on the Community rum market.

(14) Decision 2002/166/EC should be replaced.

(15) This Decision is without prejudice to the possible application of Articles 87 and 88 of the Treaty,

HAS ADOPTED THIS DECISION:
Article 1

By way of derogation from Article 90 of the Treaty, France is authorised to extend the application on the French mainland, to ‘traditional’ rum produced in its overseas territories, of a rate of excise duty lower than the full rate for alcohol set by Article 3 of Directive 92/84/EEC.
Article 2

The derogation referred to in Article 1 shall be confined to rum as defined in Article 1(4)(a) of Council Regulation (EEC) No 1576/89 of 29 May 1989 laying down general rules on the definition, description and presentation of spirit drinks(5), produced in the overseas departments from sugar cane harvested in the place of manufacture, having a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol and an alcoholic strength by volume of 40 % volume or more.
Article 3

1.   The reduced rate of excise duty applicable to the product referred to in Article 2 shall be confined to an annual quota of 108 000 hectolitres of pure alcohol.

2.   The reduced rate may be lower than the minimum rate of excise duty on alcohol set by Directive 92/84/EEC, but may not be more than 50 % lower than the standard national excise duty on alcohol.
Article 4

By 30 June 2010 at the latest, France shall send the Commission a report to enable it to assess whether the reasons which justified the granting of the reduced rate still exist and, if need be, whether the quota needs to be adjusted in the light of developments on the market.
Article 5

This Decision shall apply from 1 January 2007 until 31 December 2012.
Article 6

1.   Decision 2002/166/EC is hereby repealed.

2.   References to the repealed Decision shall be construed as references to this Decision.
Article 7

This Decision is addressed to the French Republic.
THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 299(2) thereof,

Having regard to the proposal from the Commission,

Having regard to the Opinion of the European Parliament(1),

(1) Pursuant to Article 299(2) of the Treaty, the Treaty applies to the French overseas departments, the Azores, Madeira and the Canary Islands. However, taking account of the structural social and economic situation of the French overseas departments, the Azores, Madeira and the Canary Islands, which is compounded by their remoteness, insularity, small size, difficult topography and climate, economic dependence on a few products, the permanence and combination of which severely restrain their development, the Council, acting by a qualified majority on a proposal from the Commission and after consulting the European Parliament, shall adopt specific measures aimed, in particular, at laying down the conditions of application of the Treaty to those regions, including common policies. The Council is required, when adopting such measures, to take into account areas such as fiscal policy. When adopting these measures, it has to take into account the special characteristics and constraints of the outermost regions without undermining the integrity and the coherence of the Community legal order, including the internal market and common policies.

(2) On the basis of these provisions of the Treaty, the Council adopted, in respect of the French overseas departments, Decision 2002/166/EC of 18 February 2002 authorising France to extend the application of a reduced rate of excise duty on ‘traditional’ rum produced in its overseas departments(2). Compared with the rates of taxation applied to similar products not originating in the French overseas departments, the reduced rate may be lower than the minimum rate of excise duty on alcohol set by Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages(3), but may not be more than 50 % lower than the standard national excise duty on alcohol. The Council Decision was to apply until 31 December 2009, with a mid-term report to be drawn up by June 2006 at the latest.

(3) On 27 December 2005 the French Government presented a mid-term report indicating that it was vital that the tax arrangements for traditional rum marketed in mainland France be maintained. Furthermore, in view of developments on the Community market for rum, which are mainly benefiting products originating in third countries, and given the economic and social importance of the sector and the structural nature of the production conditions that diminish the sector’s productivity in the overseas departments and make it difficult to maintain its production on the Community market, France has asked that the volume and duration of the tax arrangements for traditional rum on the mainland market be extended.

(4) Maintaining the cane-sugar-rum sector in the overseas departments is vital to their economic and social balance. In the three departments most affected, Réunion, Guadeloupe and Martinique, the sector produces an annual turnover of over EUR 250 000 000 and provides some 40 000 jobs, including 22 000 direct jobs. It is also advisable to note the positive impact which the cultivation of cane has for the safeguarding of the environment in the overseas departments. Together with the banana sector, this sector is the only significant exporting activity in areas whose exports represent not more than 7 % of the imports. It is therefore necessary and justified for France to maintain, by way of derogation from Article 90 of the Treaty, a reduced rate of excise duty on ‘traditional’ rum produced in its overseas departments in order to avoid endangering their development.

(5) The overhaul of the common organisation of the markets in the sugar sector in February 2006 goes some way towards securing the sector’s future. Thus, there are plans to introduce support measures under the Posei systems (Council Regulation (EC) No 247/2006 of 30 January 2006 laying down specific measures for agriculture in the outermost regions of the Union(4)), in the form of both Community and national aid, in order to improve the competitiveness of the overseas departments’ cane-sugar-rum sector. However, these measures still do not offset the gradual dismantling of customs protection and maintain the overseas departments’ share of the rum market.

(6) Given the small scale of the local market, the overseas departments’ distilleries can continue their activities only if they have sufficient access to the market in mainland France, which is the main outlet for their rum production (over 50 % of the total).

(7) The inability to compete on the Community market, which is mainly the result of increased market prices, originates from cost prices which have increased since 2001. Since that date both production and labour costs have increased substantially in the overseas departments. Moreover, overseas departments’ rums have to comply with Community regulatory standards, which call for significant non-productive investment. Since 2001, investment in the overseas departments has exceeded EUR 45 500 000, over half of which was destined for conservation of the environment, representing 47 % of the total. However, though part of this investment has been covered by structural funds, this is not the case of the resulting operating costs, which, depending on the distillery, can add about 10 to 15 % to the cost price of rum.

(8) All these costs, which have increased significantly since 2001, place overseas departments’ businesses in financial difficulties. The only way to ensure the sector’s long-term survival is to offset these costs against greater output.

(9) Since 2002 the total volume shipped to the Community market has fallen by 12 %, from 176 791 hectolitres of pure alcohol to 155 559 hectolitres of pure alcohol. Only the market in mainland France, where rum from the overseas departments qualifies for special tax arrangements that partially compensate its high cost price, has enabled the overseas departments’ rum industry to survive. Since the competitiveness of traditional rum from the overseas departments needs to be supported on the market in mainland France in order to safeguard the activity of their sugar-cane-rum sector, the quantities of traditional rum originating in the overseas departments eligible for a reduced rate of excise duty when released for consumption on that market should be reviewed.

(10) The tax advantage authorised by the present decision does not go beyond what is necessary to address the high cost of production faced by traditional rum producers.

(11) In order to ensure that the present decision does not undermine the single market, the quantities of rums originating in the overseas departments eligible for this measure may not, as before, exceed the trade flows recorded in recent years for the different sources of supply.

(12) Given the need to create a climate of legal certainty for operators in the cane-sugar-rum sector and in view of the depreciation periods for plant and buildings, and in the interests of consistency with other Community rules for the sector, the derogation should be granted to the end of 2012.

(13) The granting of such a duration must, however, be subject to the condition that a mid-term report be produced so that the Commission can assess whether the reasons which justify the granting of the tax derogation still apply and, if need be, consider whether the duration or quantities concerned should be revised in the light of developments on the Community rum market.

(14) Decision 2002/166/EC should be replaced.

(15) This Decision is without prejudice to the possible application of Articles 87 and 88 of the Treaty,

HAS ADOPTED THIS DECISION:
By way of derogation from Article 90 of the Treaty, France is authorised to extend the application on the French mainland, to ‘traditional’ rum produced in its overseas territories, of a rate of excise duty lower than the full rate for alcohol set by Article 3 of Directive 92/84/EEC.
The derogation referred to in Article 1 shall be confined to rum as defined in Article 1(4)(a) of Council Regulation (EEC) No 1576/89 of 29 May 1989 laying down general rules on the definition, description and presentation of spirit drinks(5), produced in the overseas departments from sugar cane harvested in the place of manufacture, having a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol and an alcoholic strength by volume of 40 % volume or more.
1.   The reduced rate of excise duty applicable to the product referred to in Article 2 shall be confined to an annual quota of 108 000 hectolitres of pure alcohol.

2.   The reduced rate may be lower than the minimum rate of excise duty on alcohol set by Directive 92/84/EEC, but may not be more than 50 % lower than the standard national excise duty on alcohol.
By 30 June 2010 at the latest, France shall send the Commission a report to enable it to assess whether the reasons which justified the granting of the reduced rate still exist and, if need be, whether the quota needs to be adjusted in the light of developments on the market.
This Decision shall apply from 1 January 2007 until 31 December 2012.
1.   Decision 2002/166/EC is hereby repealed.

2.   References to the repealed Decision shall be construed as references to this Decision.
This Decision is addressed to the French Republic.

Pending: 32007D0589

                                January 16, 2026                            

31.8.2007
EN
Official Journal of the European Union
L 229/1

(1)
The complete, consistent, transparent and accurate monitoring and reporting of greenhouse gas emissions in accordance with the guidelines laid down in this Decision are fundamental for the operation of the greenhouse gas emission allowance trading scheme established in Directive 2003/87/EC.

(2)
During the first compliance cycle of the greenhouse gas emissions trading scheme, covering the year 2005, operators, verifiers and competent authorities of Member States have gathered first experience of monitoring, verifying and reporting pursuant to Commission Decision 2004/156/EC of 29 January 2004 establishing guidelines for the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council(2).

(3)
Following the review of Decision 2004/156/EC, it was apparent that the guidelines laid down in that Decision required several changes in order to render them more clear and cost-efficient. Due to the substantial number of amendments it is appropriate to replace Decision 2004/156/EC.

(4)
It is appropriate to facilitate the application of the guidelines for installations with average verified reported emissions of less than 25 000 tonnes of fossil CO2per year during the previous trading period, as well as to achieve further harmonization and clarify technical issues.

(5)
Where applicable, account has been taken of the guidance on the monitoring of greenhouse gases as developed by Intergovernmental Panel on Climate Change (IPCC), the International Standardisation Organisation (ISO), the Greenhouse Gas Protocol Initiative of the World Business Council on Sustainable Development (WBCSD) and the World Resources Institute (WRI).

(6)
The information provided by operators pursuant to this Decision should facilitate the cross-attribution of emissions reported under Directive 2003/87/EC with emissions reported to the European Pollutants Release and Transfer Register (EPRTR) established by Regulation (EC) No 166/2006 of the European Parliament and of the Council of 18 January 2006 concerning the establishment of a European Pollutant Release and Transfer Register and amending Council Directives 91/689/EEC and 96/61/EC(3)as well as with emissions reported in national inventories using the different source categories of the Intergovernmental Panel on Climate Change (IPCC).

(7)
By increasing the overall cost-effectiveness of monitoring methodologies, without compromising the accuracy of reported emission data and the overall integrity of the monitoring systems, operators and competent authorities should generally be able to meet their obligations under Directive 2003/87/EC at significantly reduced costs. This applies in particular to plants using pure biomass fuels and to small emitters.

(8)
The reporting requirements have been aligned with those under Article 21 of Directive 2003/87/EC.

(9)
The requirements for the monitoring plan have been clarified and made more stringent in order to better reflect its importance in ensuring sound reporting and robust verification results.

(10)
Table 1 specifying minimum requirements set out in Annex I should be for permanent use. The specific entries in that Table have been reviewed based on information collected by Member States, operators and verifiers, taking into account the changes made to the provisions regarding combustion emissions from activities listed in Annex I to Directive 2003/87/EC and to the activity specific guidelines and should now reflect an appropriate balance between cost-effectiveness and accuracy.

(11)
A fall-back approach with minimum uncertainty thresholds has been introduced in order to provide an alternative route for the monitoring of emissions from very specific or complex installations exempting those installations from the application of the tier-based approach and enabling the design of a fully customized monitoring methodology.

(12)
The provisions concerning transferred and inherent CO2entering or leaving installations covered by Directive 2003/87/EC as pure substance or fuel have been clarified and made more stringent, in order to improve the consistency with the reporting requirements of Member States under the Kyoto Protocol to the United Nations Framework Convention on Climate Change.

(13)
The list of reference emission factors has been expanded and updated using information from the 2006 Guidelines of the Intergovernmental Panel on Climate Change, hereinafter ‘the IPCC guidelines’. The list has also been extended with reference values for net calorific values for a wide range of fuels based on the IPCC Guidelines.

(14)
The Section on control and verification has been reviewed and revised in order to improve conceptual and linguistic consistency with guidance developed by the European Cooperation for Accreditation (EA), the European Committee for Standardisation (CEN) and ISO.

(15)
As regards the determination of fuel and material properties, the requirements for the use of results from analytical laboratories and online gas analysers have been clarified taking into account the experience from the implementation of the respective requirements across Member States during the first trading period. Additional requirements on sampling methods and frequencies have also been provided.

(16)
To improve the cost-effectiveness for installations with annual emissions of less than 25 000 tonnes of fossil CO2certain exemptions from the specific requirements applying to installations in general have been added.

(17)
The use of oxidation factors for the purposes of the monitoring methodology has been made optional for combustion processes. A mass-balance approach has been added for installations producing carbon black and for gas processing terminals. The uncertainty requirements for the determination of emissions from flares have been lowered in order to reflect the specific technical conditions of these facilities.

(18)
The mass-balance approach should not be part of the activity-specific guidelines for mineral oil refineries as listed in Annex I to Directive 2003/87/EC due to the problems reported during the first reporting in respect to the achievable accuracy. Guidance for catalytic cracker regeneration, other catalyst regeneration and flexi-cokers emissions has been revised to reflect the specific technical conditions of those facilities.

(19)
The provisions and thresholds for the application of the mass-balance approach have been made stricter for installations producing coke, sinter, iron and steel. Emission factors from the IPCC guidelines have been added.

(20)
The terminology and methodologies for installations producing cement clinker and for installations producing lime have been aligned with commercial practices of the sectors covered by this Decision. The use of activity data, emission factor and conversion factor has been made consistent with the other activities covered under Directive 2003/87/EC.

(21)
Additional emission factors have been provided in Annex IX for installations from the glass industry.

(22)
The uncertainty requirements for emissions from the calcination of raw materials for installations from the ceramics industry have been made less stringent to better reflect situations in which clays origin directly from quarries. The purely output-based method should no longer be used because of its limited applicability as observed during the first reporting cycle.

(23)
Specific guidelines for the determination of greenhouse gas emissions by continuous emission measurement systems should be added to facilitate a consistent use of measurement-based monitoring approaches commensurate to Articles 14 and 24 and Annex IV of Directive 2003/87/EC.

(24)
Recognition of activities relating to carbon capture and storage is not provided for in this Decision, but will depend on an amendment of Directive 2003/87/EC or on the inclusion of those activities pursuant to Article 24 of that Directive.

(25)
The guidelines contained in the Annexes to this Decision set out the revised detailed criteria for the monitoring and reporting of greenhouse gas emissions resulting from the activities listed in Annex I of Directive 2003/87/EC. These are specified in relation to those activities, based on the principles for monitoring and reporting set out in Annex IV of that Directive that should apply as of 1 January 2008.

(26)
Article 15 of Directive 2003/87/EC requires Member States to ensure that reports submitted by operators are verified in accordance with the criteria set out in Annex V of that Directive.

(27)
It is envisaged that a further review of the guidelines laid down in this Decision will be carried out within two years of its date of applicability.

(28)
The measures provided for in this Decision are in accordance with the opinion of the Committee established by Article 8 of Decision 93/389/EEC(4),

Annex I
General guidelines
5

Annex II
Guidelines for combustion emissions from activities as listed in Annex I to Directive 2003/87/EC
48

Annex III
Activity-specific guidelines for mineral oil refineries as listed in Annex I to Directive 2003/87/EC
55

Annex IV
Activity-specific guidelines for coke ovens as listed in Annex I to Directive 2003/87/EC
57

Annex V
Activity-specific guidelines for metal ore roasting and sintering installations as listed in Annex I to Directive 2003/87/EC
61

Annex VI
Activity-specific guidelines for installation for the production of pig iron and steel including continuous casting as listed in Annex I to Directive 2003/87/EC
64

Annex VII:
Activity-specific guidelines for installations for the production of cement clinker as listed in Annex I to Directive 2003/87/EC
68

Annex VIII
Activity-specific guidelines for installations for the production of lime as listed in Annex I to Directive 2003/87/EC
73

Annex IX
Activity-specific guidelines for installations for the manufacture of glass as listed in Annex I to Directive 2003/87/EC
76

Annex X
Activity-specific guidelines for installations for the manufacture of ceramic products as listed in Annex I to Directive 2003/87/EC
78

Annex XI
Activity-specific guidelines for pulp and paper producing installations as listed in Annex I to Directive 2003/87/EC
83

Annex XII
Guidelines for determination of greenhouse gas emissions by continuous emission measurement system
85

1.
Introduction
7

2.
Definitions
7

3.
Monitoring and reporting principles
10

4.
Monitoring of greenhouse gas emissions
11

4.1.
Boundaries
11

4.2.
Calculation and measurement based methodologies
11

4.3.
The monitoring plan
12

5.
Calculation-based methodologies for CO2emissions
13

5.1.
Calculation formulae
13

5.2.
Tiers of approaches
14

5.3.
Fall-back approaches
19

5.4.
Activity data
19

5.5.
Emission factors
20

5.6.
Oxidation and conversion factors
20

5.7.
Transferred CO2
21

6.
Measurement-based methodologies
21

6.1.
General
21

6.2.
Tiers for measurement-based methodologies
22

6.3.
Further procedures and requirements
22

7.
Uncertainty assessment
23

7.1.
Calculation
23

7.2.
Measurement
25

8.
Reporting
25

9.
Retention of information
27

10.
Control and verification
28

10.1.
Data acquisition and handling
28

10.2.
Control system
28

10.3.
Control activities
28

10.3.1.
Procedures and responsibilities
28

10.3.2.
Quality assurance
29

10.3.3.
Reviews and validation of data
29

10.3.4.
Outsourced processes
30

10.3.5.
Corrections and corrective action
30

10.3.6.
Records and documentation
30

10.4.
Verification
30

10.4.1.
General principles
30

10.4.2.
Verification methodology
31

11.
Emission factors
33

12.
List of CO2-neutral biomass
34

13.
Determination of activity-specific data and factors
36

13.1.
Determination of net calorific values and emission factors for fuels
36

13.2.
Determination of activity specific oxidation factors
37

13.3.
Determination of process emission factors, conversion factors and composition data
37

13.4.
Determination of a biomass fraction
37

13.5.
Requirements for determination of fuel and material properties
38

13.5.1.
Use of accredited laboratories
38

13.5.2.
Use of non-accredited laboratories
38

13.5.3.
Online gas analyser and gas chromatographs
39

13.6.
Sampling methods and frequency of analyses
39

14.
Reporting format
40

14.1.
Identification of installation
40

14.2.
Overview activities and emissions within an installation
41

14.3.
Combustion emissions (calculation)
42

14.4.
Process emissions (calculation)
42

14.5.
Mass-balance approach
43

14.6.
Measurement approach
43

15.
Reporting categories
43

15.1.
IPCC reporting format
43

15.2.
IPPC source category code of EPRTR Regulation
45

16.
Requirements for installations with low emissions
47

1.
In addition the following basic definitions shall apply:(a)‘activities’ means the activities listed in Annex I to Directive 2003/87/EC;(b)‘competent authority’ means the competent authority or authorities designated in accordance with Article 18 of the Directive 2003/87/EC;(c)‘emission source’ means a separately identifiable part (point or process) of an installation from which relevant greenhouse gases are emitted;(d)‘source stream’ means 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 or production;(e)‘monitoring methodology’ means the sum of approaches used by an operator to determine the emissions of a given installation;(f)‘monitoring plan’ means a detailed, complete and transparent documentation of the monitoring methodology of a specific installation, including documentation of the data acquisition and data handling activities, and the system to control the trueness thereof;(g)‘tier’ means a specific element of a methodology for determining activity data, emission factors and oxidation or conversion factors;(h)‘annual’ means a period of time covering a calendar year from 1 January to 31 December;(i)‘reporting period’ means one calendar year during which emissions have to be monitored and reported;(j)‘trading period’ means a multiple year phase of the emission trading scheme (e.g. 2005-2007 or 2008-2012) for which a national allocation plan is issued by the Member State in accordance with Article 11(1) and (2) of the Directive 2003/87/EC.
(a)
‘activities’ means the activities listed in Annex I to Directive 2003/87/EC;
(b)
‘competent authority’ means the competent authority or authorities designated in accordance with Article 18 of the Directive 2003/87/EC;
(c)
‘emission source’ means a separately identifiable part (point or process) of an installation from which relevant greenhouse gases are emitted;
(d)
‘source stream’ means 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 or production;
(e)
‘monitoring methodology’ means the sum of approaches used by an operator to determine the emissions of a given installation;
(f)
‘monitoring plan’ means a detailed, complete and transparent documentation of the monitoring methodology of a specific installation, including documentation of the data acquisition and data handling activities, and the system to control the trueness thereof;
(g)
‘tier’ means a specific element of a methodology for determining activity data, emission factors and oxidation or conversion factors;
(h)
‘annual’ means a period of time covering a calendar year from 1 January to 31 December;
(i)
‘reporting period’ means one calendar year during which emissions have to be monitored and reported;
(j)
‘trading period’ means a multiple year phase of the emission trading scheme (e.g. 2005-2007 or 2008-2012) for which a national allocation plan is issued by the Member State in accordance with Article 11(1) and (2) of the Directive 2003/87/EC.

(a)
‘activities’ means the activities listed in Annex I to Directive 2003/87/EC;

(b)
‘competent authority’ means the competent authority or authorities designated in accordance with Article 18 of the Directive 2003/87/EC;

(c)
‘emission source’ means a separately identifiable part (point or process) of an installation from which relevant greenhouse gases are emitted;

(d)
‘source stream’ means 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 or production;

(e)
‘monitoring methodology’ means the sum of approaches used by an operator to determine the emissions of a given installation;

(f)
‘monitoring plan’ means a detailed, complete and transparent documentation of the monitoring methodology of a specific installation, including documentation of the data acquisition and data handling activities, and the system to control the trueness thereof;

(g)
‘tier’ means a specific element of a methodology for determining activity data, emission factors and oxidation or conversion factors;

(h)
‘annual’ means a period of time covering a calendar year from 1 January to 31 December;

(i)
‘reporting period’ means one calendar year during which emissions have to be monitored and reported;

(j)
‘trading period’ means a multiple year phase of the emission trading scheme (e.g. 2005-2007 or 2008-2012) for which a national allocation plan is issued by the Member State in accordance with Article 11(1) and (2) of the Directive 2003/87/EC.

(a)
‘activities’ means the activities listed in Annex I to Directive 2003/87/EC;

(b)
‘competent authority’ means the competent authority or authorities designated in accordance with Article 18 of the Directive 2003/87/EC;

(c)
‘emission source’ means a separately identifiable part (point or process) of an installation from which relevant greenhouse gases are emitted;

(d)
‘source stream’ means 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 or production;

(e)
‘monitoring methodology’ means the sum of approaches used by an operator to determine the emissions of a given installation;

(f)
‘monitoring plan’ means a detailed, complete and transparent documentation of the monitoring methodology of a specific installation, including documentation of the data acquisition and data handling activities, and the system to control the trueness thereof;

(g)
‘tier’ means a specific element of a methodology for determining activity data, emission factors and oxidation or conversion factors;

(h)
‘annual’ means a period of time covering a calendar year from 1 January to 31 December;

(i)
‘reporting period’ means one calendar year during which emissions have to be monitored and reported;

(j)
‘trading period’ means a multiple year phase of the emission trading scheme (e.g. 2005-2007 or 2008-2012) for which a national allocation plan is issued by the Member State in accordance with Article 11(1) and (2) of the Directive 2003/87/EC.

2.
The following definitions shall apply in relation to emissions, fuels and materials:(a)‘combustion emissions’ means greenhouse gas emissions occurring during the exothermic reaction of a fuel with oxygen;(b)‘process emissions’ means greenhouse gas emissions other than combustion emissions occurring as a result of intentional and unintentional reactions between substances or their transformation, including the chemical or electrolytic reduction of metal ores, the thermal decomposition of substances, and the formation of substances for use as product or feedstock;(c)‘inherent CO2’ means CO2which is part of a fuel;(d)‘conservative’ means that a set of assumptions is defined in order to ensure that no under-estimation of annual emissions occurs;(e)‘batch’ means an amount of fuel or material representatively sampled and characterised and transferred as one shipment or continuously over a specific period of time;(f)‘commercially traded fuels’ means fuels of specified composition which are frequently and freely traded, if the specific batch has been traded between economically-independent parties, including all commercial standard fuels, natural gas, light and heavy fuel oil, coal, petroleum coke;(g)‘commercially traded materials’ means materials of specified composition which are frequently and freely traded, if the specific batch has been traded between economically independent parties;(h)‘commercial standard fuel’ means the internationally standardised commercial fuels which exhibit a 95 % confidence interval of not more than ± 1 % for their specified calorific value, including gas oil, light fuel oil, gasoline, lamp oil, kerosene, ethane, propane and butane.
(a)
‘combustion emissions’ means greenhouse gas emissions occurring during the exothermic reaction of a fuel with oxygen;
(b)
‘process emissions’ means greenhouse gas emissions other than combustion emissions occurring as a result of intentional and unintentional reactions between substances or their transformation, including the chemical or electrolytic reduction of metal ores, the thermal decomposition of substances, and the formation of substances for use as product or feedstock;
(c)
‘inherent CO2’ means CO2which is part of a fuel;
(d)
‘conservative’ means that a set of assumptions is defined in order to ensure that no under-estimation of annual emissions occurs;
(e)
‘batch’ means an amount of fuel or material representatively sampled and characterised and transferred as one shipment or continuously over a specific period of time;
(f)
‘commercially traded fuels’ means fuels of specified composition which are frequently and freely traded, if the specific batch has been traded between economically-independent parties, including all commercial standard fuels, natural gas, light and heavy fuel oil, coal, petroleum coke;
(g)
‘commercially traded materials’ means materials of specified composition which are frequently and freely traded, if the specific batch has been traded between economically independent parties;
(h)
‘commercial standard fuel’ means the internationally standardised commercial fuels which exhibit a 95 % confidence interval of not more than ± 1 % for their specified calorific value, including gas oil, light fuel oil, gasoline, lamp oil, kerosene, ethane, propane and butane.

(a)
‘combustion emissions’ means greenhouse gas emissions occurring during the exothermic reaction of a fuel with oxygen;

(b)
‘process emissions’ means greenhouse gas emissions other than combustion emissions occurring as a result of intentional and unintentional reactions between substances or their transformation, including the chemical or electrolytic reduction of metal ores, the thermal decomposition of substances, and the formation of substances for use as product or feedstock;

(c)
‘inherent CO2’ means CO2which is part of a fuel;

(d)
‘conservative’ means that a set of assumptions is defined in order to ensure that no under-estimation of annual emissions occurs;

(e)
‘batch’ means an amount of fuel or material representatively sampled and characterised and transferred as one shipment or continuously over a specific period of time;

(f)
‘commercially traded fuels’ means fuels of specified composition which are frequently and freely traded, if the specific batch has been traded between economically-independent parties, including all commercial standard fuels, natural gas, light and heavy fuel oil, coal, petroleum coke;

(g)
‘commercially traded materials’ means materials of specified composition which are frequently and freely traded, if the specific batch has been traded between economically independent parties;

(h)
‘commercial standard fuel’ means the internationally standardised commercial fuels which exhibit a 95 % confidence interval of not more than ± 1 % for their specified calorific value, including gas oil, light fuel oil, gasoline, lamp oil, kerosene, ethane, propane and butane.

(a)
‘combustion emissions’ means greenhouse gas emissions occurring during the exothermic reaction of a fuel with oxygen;

(b)
‘process emissions’ means greenhouse gas emissions other than combustion emissions occurring as a result of intentional and unintentional reactions between substances or their transformation, including the chemical or electrolytic reduction of metal ores, the thermal decomposition of substances, and the formation of substances for use as product or feedstock;

(c)
‘inherent CO2’ means CO2which is part of a fuel;

(d)
‘conservative’ means that a set of assumptions is defined in order to ensure that no under-estimation of annual emissions occurs;

(e)
‘batch’ means an amount of fuel or material representatively sampled and characterised and transferred as one shipment or continuously over a specific period of time;

(f)
‘commercially traded fuels’ means fuels of specified composition which are frequently and freely traded, if the specific batch has been traded between economically-independent parties, including all commercial standard fuels, natural gas, light and heavy fuel oil, coal, petroleum coke;

(g)
‘commercially traded materials’ means materials of specified composition which are frequently and freely traded, if the specific batch has been traded between economically independent parties;

(h)
‘commercial standard fuel’ means the internationally standardised commercial fuels which exhibit a 95 % confidence interval of not more than ± 1 % for their specified calorific value, including gas oil, light fuel oil, gasoline, lamp oil, kerosene, ethane, propane and butane.

3.
The following definitions shall apply in relation to measurement:(a)‘accuracy’ means the closeness of the agreement between the result of a measurement and the true value of the particular quantity (or a reference value determined empirically using internationally accepted and traceable calibration materials and standard methods), taking into account both, random and systematic factors;(b)‘uncertainty’ means a parameter, associated with the result of the determination of a quantity, that characterises the dispersion of the values that could reasonably be attributed to the particular quantity, including the effects of systematic as well as of random factors and expressed in per cent and describes a confidence interval around the mean value comprising 95 % of inferred values taking into account any asymmetry of the distribution of values;(c)‘arithmetic mean’ means the sum of all the members of a set of values divided by the number of items in the set;(d)‘measurement’ means a set of operations having the object of determining the value of a quantity;(e)‘measurement instrument’ means a device intended to be used to make measurements, alone or in conjunction with supplementary device(s);(f)‘measurement system’ means a complete set of measurement instruments and other equipment, like sampling and data processing equipment, used for the determination of variables like the activity data, the carbon content, the calorific value or the emission factor of the CO2emissions;(g)‘calibration’ means the set of operations, which establish, under specified conditions, the relations between values indicated by a measuring instrument or measuring system, or values represented by a material measure or a reference material and the corresponding values of a quantity realised by a reference standard;(h)‘continuous emission measurement’ means a set of operations having the objective of determining the value of a quantity by means of periodic (several per hour) measurements, applying eitherin-situmeasurements in the stack or extractive procedures with a measurement instrument located close to the stack; it does not include measurement approaches based on the collection of individual samples from the stack;(i)‘standard conditions’ means temperature of 273,15 K (i.e. 0oC) and pressure conditions of 101 325 Pa defining normal cubic meters (Nm3).
(a)
‘accuracy’ means the closeness of the agreement between the result of a measurement and the true value of the particular quantity (or a reference value determined empirically using internationally accepted and traceable calibration materials and standard methods), taking into account both, random and systematic factors;
(b)
‘uncertainty’ means a parameter, associated with the result of the determination of a quantity, that characterises the dispersion of the values that could reasonably be attributed to the particular quantity, including the effects of systematic as well as of random factors and expressed in per cent and describes a confidence interval around the mean value comprising 95 % of inferred values taking into account any asymmetry of the distribution of values;
(c)
‘arithmetic mean’ means the sum of all the members of a set of values divided by the number of items in the set;
(d)
‘measurement’ means a set of operations having the object of determining the value of a quantity;
(e)
‘measurement instrument’ means a device intended to be used to make measurements, alone or in conjunction with supplementary device(s);
(f)
‘measurement system’ means a complete set of measurement instruments and other equipment, like sampling and data processing equipment, used for the determination of variables like the activity data, the carbon content, the calorific value or the emission factor of the CO2emissions;
(g)
‘calibration’ means the set of operations, which establish, under specified conditions, the relations between values indicated by a measuring instrument or measuring system, or values represented by a material measure or a reference material and the corresponding values of a quantity realised by a reference standard;
(h)
‘continuous emission measurement’ means a set of operations having the objective of determining the value of a quantity by means of periodic (several per hour) measurements, applying eitherin-situmeasurements in the stack or extractive procedures with a measurement instrument located close to the stack; it does not include measurement approaches based on the collection of individual samples from the stack;
(i)
‘standard conditions’ means temperature of 273,15 K (i.e. 0oC) and pressure conditions of 101 325 Pa defining normal cubic meters (Nm3).

(a)
‘accuracy’ means the closeness of the agreement between the result of a measurement and the true value of the particular quantity (or a reference value determined empirically using internationally accepted and traceable calibration materials and standard methods), taking into account both, random and systematic factors;

(b)
‘uncertainty’ means a parameter, associated with the result of the determination of a quantity, that characterises the dispersion of the values that could reasonably be attributed to the particular quantity, including the effects of systematic as well as of random factors and expressed in per cent and describes a confidence interval around the mean value comprising 95 % of inferred values taking into account any asymmetry of the distribution of values;

(c)
‘arithmetic mean’ means the sum of all the members of a set of values divided by the number of items in the set;

(d)
‘measurement’ means a set of operations having the object of determining the value of a quantity;

(e)
‘measurement instrument’ means a device intended to be used to make measurements, alone or in conjunction with supplementary device(s);

(f)
‘measurement system’ means a complete set of measurement instruments and other equipment, like sampling and data processing equipment, used for the determination of variables like the activity data, the carbon content, the calorific value or the emission factor of the CO2emissions;

(g)
‘calibration’ means the set of operations, which establish, under specified conditions, the relations between values indicated by a measuring instrument or measuring system, or values represented by a material measure or a reference material and the corresponding values of a quantity realised by a reference standard;

(h)
‘continuous emission measurement’ means a set of operations having the objective of determining the value of a quantity by means of periodic (several per hour) measurements, applying eitherin-situmeasurements in the stack or extractive procedures with a measurement instrument located close to the stack; it does not include measurement approaches based on the collection of individual samples from the stack;

(i)
‘standard conditions’ means temperature of 273,15 K (i.e. 0oC) and pressure conditions of 101 325 Pa defining normal cubic meters (Nm3).

(a)
‘accuracy’ means the closeness of the agreement between the result of a measurement and the true value of the particular quantity (or a reference value determined empirically using internationally accepted and traceable calibration materials and standard methods), taking into account both, random and systematic factors;

(b)
‘uncertainty’ means a parameter, associated with the result of the determination of a quantity, that characterises the dispersion of the values that could reasonably be attributed to the particular quantity, including the effects of systematic as well as of random factors and expressed in per cent and describes a confidence interval around the mean value comprising 95 % of inferred values taking into account any asymmetry of the distribution of values;

(c)
‘arithmetic mean’ means the sum of all the members of a set of values divided by the number of items in the set;

(d)
‘measurement’ means a set of operations having the object of determining the value of a quantity;

(e)
‘measurement instrument’ means a device intended to be used to make measurements, alone or in conjunction with supplementary device(s);

(f)
‘measurement system’ means a complete set of measurement instruments and other equipment, like sampling and data processing equipment, used for the determination of variables like the activity data, the carbon content, the calorific value or the emission factor of the CO2emissions;

(g)
‘calibration’ means the set of operations, which establish, under specified conditions, the relations between values indicated by a measuring instrument or measuring system, or values represented by a material measure or a reference material and the corresponding values of a quantity realised by a reference standard;

(h)
‘continuous emission measurement’ means a set of operations having the objective of determining the value of a quantity by means of periodic (several per hour) measurements, applying eitherin-situmeasurements in the stack or extractive procedures with a measurement instrument located close to the stack; it does not include measurement approaches based on the collection of individual samples from the stack;

(i)
‘standard conditions’ means temperature of 273,15 K (i.e. 0oC) and pressure conditions of 101 325 Pa defining normal cubic meters (Nm3).

4.
The following definitions relating to calculation-based methodologies and measurement-based methodologies for CO2emissions shall apply:(a)‘unreasonable costs’ means costs of a measure disproportionate to its overall benefits as established by the competent authority. In respect to the choice of tier levels, the threshold may be defined as the value of the allowances corresponding to an improvement of the level of accuracy. For measures increasing the quality of reported emissions but without direct impact on accuracy, unreasonable cost may correspond to a fraction exceeding an indicative threshold of 1 % of the average value of the available emissions data reported for the previous trading period. For installations without this history, data from representative installations carrying out the same or comparable activities are used as reference and scaled according to their capacity.(b)‘technically feasible’ means that technical resources capable of meeting the needs of a proposed system can be acquired by the operator in the required time;(c)‘de minimissource streams’ means a group of minor source streams selected by the operator and jointly emitting 1 kilotonnes of fossil CO2or less per year, or that contribute less than 2 % (up to a total maximum contribution of 20 kilotonnes of fossil CO2per year) of total annual emissions of fossil CO2of that installation before subtraction of transferred CO2, whichever is the highest in terms of absolute emissions;(d)‘major source streams’ means a group of source streams which do not belong to the group of ‘minor source streams’;(e)‘minor source streams’ means those source streams selected by the operator to jointly emit 5 kilotonnes of fossil CO2or less per year or to contribute less than 10 % (up to a total maximum contribution of 100 kilotonnes of fossil CO2per year), to the total annual emissions of fossil CO2of an installation before subtraction of transferred CO2, whichever is the highest in terms of absolute emissions.(f)‘biomass’ means non-fossilised and biodegradable organic material originating from plants, animals and micro-organisms, including products, by-products, residues and waste from agriculture, forestry and related industries as well as the non-fossilised and biodegradable organic fractions of industrial and municipal wastes, including gases and liquids recovered from the decomposition of non-fossilised and biodegradable organic material;(g)‘pure’ relating to a substance means that a material or fuel consists of at least 97 % (related to mass) of the specified substance or element — corresponding to the commercial classification of ‘purum’. For biomass this relates to the fraction of biomass carbon in the total amount of carbon in the fuel or material;(h)‘energy-balance method’ means a method to estimate the amount of energy used as fuel in a boiler, calculated as sum of utilisable heat and all relevant losses of energy by radiation, transmission and via the flue gas.
(a)
‘unreasonable costs’ means costs of a measure disproportionate to its overall benefits as established by the competent authority. In respect to the choice of tier levels, the threshold may be defined as the value of the allowances corresponding to an improvement of the level of accuracy. For measures increasing the quality of reported emissions but without direct impact on accuracy, unreasonable cost may correspond to a fraction exceeding an indicative threshold of 1 % of the average value of the available emissions data reported for the previous trading period. For installations without this history, data from representative installations carrying out the same or comparable activities are used as reference and scaled according to their capacity.
(b)
‘technically feasible’ means that technical resources capable of meeting the needs of a proposed system can be acquired by the operator in the required time;
(c)
‘de minimissource streams’ means a group of minor source streams selected by the operator and jointly emitting 1 kilotonnes of fossil CO2or less per year, or that contribute less than 2 % (up to a total maximum contribution of 20 kilotonnes of fossil CO2per year) of total annual emissions of fossil CO2of that installation before subtraction of transferred CO2, whichever is the highest in terms of absolute emissions;
(d)
‘major source streams’ means a group of source streams which do not belong to the group of ‘minor source streams’;
(e)
‘minor source streams’ means those source streams selected by the operator to jointly emit 5 kilotonnes of fossil CO2or less per year or to contribute less than 10 % (up to a total maximum contribution of 100 kilotonnes of fossil CO2per year), to the total annual emissions of fossil CO2of an installation before subtraction of transferred CO2, whichever is the highest in terms of absolute emissions.
(f)
‘biomass’ means non-fossilised and biodegradable organic material originating from plants, animals and micro-organisms, including products, by-products, residues and waste from agriculture, forestry and related industries as well as the non-fossilised and biodegradable organic fractions of industrial and municipal wastes, including gases and liquids recovered from the decomposition of non-fossilised and biodegradable organic material;
(g)
‘pure’ relating to a substance means that a material or fuel consists of at least 97 % (related to mass) of the specified substance or element — corresponding to the commercial classification of ‘purum’. For biomass this relates to the fraction of biomass carbon in the total amount of carbon in the fuel or material;
(h)
‘energy-balance method’ means a method to estimate the amount of energy used as fuel in a boiler, calculated as sum of utilisable heat and all relevant losses of energy by radiation, transmission and via the flue gas.

(a)
‘unreasonable costs’ means costs of a measure disproportionate to its overall benefits as established by the competent authority. In respect to the choice of tier levels, the threshold may be defined as the value of the allowances corresponding to an improvement of the level of accuracy. For measures increasing the quality of reported emissions but without direct impact on accuracy, unreasonable cost may correspond to a fraction exceeding an indicative threshold of 1 % of the average value of the available emissions data reported for the previous trading period. For installations without this history, data from representative installations carrying out the same or comparable activities are used as reference and scaled according to their capacity.

(b)
‘technically feasible’ means that technical resources capable of meeting the needs of a proposed system can be acquired by the operator in the required time;

(c)
‘de minimissource streams’ means a group of minor source streams selected by the operator and jointly emitting 1 kilotonnes of fossil CO2or less per year, or that contribute less than 2 % (up to a total maximum contribution of 20 kilotonnes of fossil CO2per year) of total annual emissions of fossil CO2of that installation before subtraction of transferred CO2, whichever is the highest in terms of absolute emissions;

(d)
‘major source streams’ means a group of source streams which do not belong to the group of ‘minor source streams’;

(e)
‘minor source streams’ means those source streams selected by the operator to jointly emit 5 kilotonnes of fossil CO2or less per year or to contribute less than 10 % (up to a total maximum contribution of 100 kilotonnes of fossil CO2per year), to the total annual emissions of fossil CO2of an installation before subtraction of transferred CO2, whichever is the highest in terms of absolute emissions.

(f)
‘biomass’ means non-fossilised and biodegradable organic material originating from plants, animals and micro-organisms, including products, by-products, residues and waste from agriculture, forestry and related industries as well as the non-fossilised and biodegradable organic fractions of industrial and municipal wastes, including gases and liquids recovered from the decomposition of non-fossilised and biodegradable organic material;

(g)
‘pure’ relating to a substance means that a material or fuel consists of at least 97 % (related to mass) of the specified substance or element — corresponding to the commercial classification of ‘purum’. For biomass this relates to the fraction of biomass carbon in the total amount of carbon in the fuel or material;

(h)
‘energy-balance method’ means a method to estimate the amount of energy used as fuel in a boiler, calculated as sum of utilisable heat and all relevant losses of energy by radiation, transmission and via the flue gas.

(a)
‘unreasonable costs’ means costs of a measure disproportionate to its overall benefits as established by the competent authority. In respect to the choice of tier levels, the threshold may be defined as the value of the allowances corresponding to an improvement of the level of accuracy. For measures increasing the quality of reported emissions but without direct impact on accuracy, unreasonable cost may correspond to a fraction exceeding an indicative threshold of 1 % of the average value of the available emissions data reported for the previous trading period. For installations without this history, data from representative installations carrying out the same or comparable activities are used as reference and scaled according to their capacity.

(b)
‘technically feasible’ means that technical resources capable of meeting the needs of a proposed system can be acquired by the operator in the required time;

(c)
‘de minimissource streams’ means a group of minor source streams selected by the operator and jointly emitting 1 kilotonnes of fossil CO2or less per year, or that contribute less than 2 % (up to a total maximum contribution of 20 kilotonnes of fossil CO2per year) of total annual emissions of fossil CO2of that installation before subtraction of transferred CO2, whichever is the highest in terms of absolute emissions;

(d)
‘major source streams’ means a group of source streams which do not belong to the group of ‘minor source streams’;

(e)
‘minor source streams’ means those source streams selected by the operator to jointly emit 5 kilotonnes of fossil CO2or less per year or to contribute less than 10 % (up to a total maximum contribution of 100 kilotonnes of fossil CO2per year), to the total annual emissions of fossil CO2of an installation before subtraction of transferred CO2, whichever is the highest in terms of absolute emissions.

(f)
‘biomass’ means non-fossilised and biodegradable organic material originating from plants, animals and micro-organisms, including products, by-products, residues and waste from agriculture, forestry and related industries as well as the non-fossilised and biodegradable organic fractions of industrial and municipal wastes, including gases and liquids recovered from the decomposition of non-fossilised and biodegradable organic material;

(g)
‘pure’ relating to a substance means that a material or fuel consists of at least 97 % (related to mass) of the specified substance or element — corresponding to the commercial classification of ‘purum’. For biomass this relates to the fraction of biomass carbon in the total amount of carbon in the fuel or material;

(h)
‘energy-balance method’ means a method to estimate the amount of energy used as fuel in a boiler, calculated as sum of utilisable heat and all relevant losses of energy by radiation, transmission and via the flue gas.

5.
the following definitions relating to control and verification shall apply:(a)‘control risks’ means the susceptibility of a parameter in the Annual Emissions Report to material misstatements that will not be prevented or detected and corrected on a timely basis by the control system;(b)‘detection risk’ means the risk that the verifier will not detect a material misstatement or a material non-conformity;(c)‘inherent risk’ means the susceptibility of a parameter in the annual emissions report to material misstatements, assuming that there were no related control activities;(d)‘verification risk’ means the risk that the verifier expresses an inappropriate verification opinion. Verification risk is a function of inherent risks, control risks, and the detection risk;(e)‘reasonable assurance’ means a high but not absolute level of assurance, expressed positively in the verification opinion, whether the emissions report subject to verification is free from material misstatement and whether the installation does not have material non-conformities;(f)‘materiality level’ means the quantitative threshold or cut-off point to be used to determine the appropriate verification opinion on the emission data reported in the annual emissions report;(g)‘level of assurance’ means the degree to which the verifier is confident in the verification conclusions that it has been proved whether or not the information reported in the annual emission report for an installation is free from material misstatement;(h)‘non-conformity’ means any act or omission of an act by the installation being under verification, either intentional or unintentional, that is contrary to the requirements in the monitoring plan approved by the competent authority under the installation's permit;(i)‘material non-conformity’ means that a non-conformity to the requirements in the monitoring plan approved by the competent authority under the installation's permit, could lead to a different treatment of the installation by the competent authority;(j)‘material misstatement’ means a misstatement (omissions, misrepresentations and errors, not considering the permissible uncertainty) in the annual emissions report that, to the professional judgment of the verifier, could affect the treatment of the annual emissions report by the competent authority, e.g. when the misstatement exceeds the materiality level;(k)‘accreditation’ in the context of verification means the issuing of a statement by an accreditation body based on its decision following a detailed assessment related to a verifier conveying formal demonstration of its competence and independence to carry out verification in accordance with specified requirements;(l)‘verification’ means the activities carried out by a verifier to be able to provide a verification opinion as described in Article 15 and Annex V of the Directive 2003/87/EC;(m)‘verifier’ means a competent, independent, accredited verification body or person with responsibility for performing and reporting on the verification process, in accordance with the detailed requirements established by the Member State pursuant to Annex V of the Directive 2003/87/EC.
(a)
‘control risks’ means the susceptibility of a parameter in the Annual Emissions Report to material misstatements that will not be prevented or detected and corrected on a timely basis by the control system;
(b)
‘detection risk’ means the risk that the verifier will not detect a material misstatement or a material non-conformity;
(c)
‘inherent risk’ means the susceptibility of a parameter in the annual emissions report to material misstatements, assuming that there were no related control activities;
(d)
‘verification risk’ means the risk that the verifier expresses an inappropriate verification opinion. Verification risk is a function of inherent risks, control risks, and the detection risk;
(e)
‘reasonable assurance’ means a high but not absolute level of assurance, expressed positively in the verification opinion, whether the emissions report subject to verification is free from material misstatement and whether the installation does not have material non-conformities;
(f)
‘materiality level’ means the quantitative threshold or cut-off point to be used to determine the appropriate verification opinion on the emission data reported in the annual emissions report;
(g)
‘level of assurance’ means the degree to which the verifier is confident in the verification conclusions that it has been proved whether or not the information reported in the annual emission report for an installation is free from material misstatement;
(h)
‘non-conformity’ means any act or omission of an act by the installation being under verification, either intentional or unintentional, that is contrary to the requirements in the monitoring plan approved by the competent authority under the installation's permit;
(i)
‘material non-conformity’ means that a non-conformity to the requirements in the monitoring plan approved by the competent authority under the installation's permit, could lead to a different treatment of the installation by the competent authority;
(j)
‘material misstatement’ means a misstatement (omissions, misrepresentations and errors, not considering the permissible uncertainty) in the annual emissions report that, to the professional judgment of the verifier, could affect the treatment of the annual emissions report by the competent authority, e.g. when the misstatement exceeds the materiality level;
(k)
‘accreditation’ in the context of verification means the issuing of a statement by an accreditation body based on its decision following a detailed assessment related to a verifier conveying formal demonstration of its competence and independence to carry out verification in accordance with specified requirements;
(l)
‘verification’ means the activities carried out by a verifier to be able to provide a verification opinion as described in Article 15 and Annex V of the Directive 2003/87/EC;
(m)
‘verifier’ means a competent, independent, accredited verification body or person with responsibility for performing and reporting on the verification process, in accordance with the detailed requirements established by the Member State pursuant to Annex V of the Directive 2003/87/EC.

(a)
‘control risks’ means the susceptibility of a parameter in the Annual Emissions Report to material misstatements that will not be prevented or detected and corrected on a timely basis by the control system;

(b)
‘detection risk’ means the risk that the verifier will not detect a material misstatement or a material non-conformity;

(c)
‘inherent risk’ means the susceptibility of a parameter in the annual emissions report to material misstatements, assuming that there were no related control activities;

(d)
‘verification risk’ means the risk that the verifier expresses an inappropriate verification opinion. Verification risk is a function of inherent risks, control risks, and the detection risk;

(e)
‘reasonable assurance’ means a high but not absolute level of assurance, expressed positively in the verification opinion, whether the emissions report subject to verification is free from material misstatement and whether the installation does not have material non-conformities;

(f)
‘materiality level’ means the quantitative threshold or cut-off point to be used to determine the appropriate verification opinion on the emission data reported in the annual emissions report;

(g)
‘level of assurance’ means the degree to which the verifier is confident in the verification conclusions that it has been proved whether or not the information reported in the annual emission report for an installation is free from material misstatement;

(h)
‘non-conformity’ means any act or omission of an act by the installation being under verification, either intentional or unintentional, that is contrary to the requirements in the monitoring plan approved by the competent authority under the installation's permit;

(i)
‘material non-conformity’ means that a non-conformity to the requirements in the monitoring plan approved by the competent authority under the installation's permit, could lead to a different treatment of the installation by the competent authority;

(j)
‘material misstatement’ means a misstatement (omissions, misrepresentations and errors, not considering the permissible uncertainty) in the annual emissions report that, to the professional judgment of the verifier, could affect the treatment of the annual emissions report by the competent authority, e.g. when the misstatement exceeds the materiality level;

(k)
‘accreditation’ in the context of verification means the issuing of a statement by an accreditation body based on its decision following a detailed assessment related to a verifier conveying formal demonstration of its competence and independence to carry out verification in accordance with specified requirements;

(l)
‘verification’ means the activities carried out by a verifier to be able to provide a verification opinion as described in Article 15 and Annex V of the Directive 2003/87/EC;

(m)
‘verifier’ means a competent, independent, accredited verification body or person with responsibility for performing and reporting on the verification process, in accordance with the detailed requirements established by the Member State pursuant to Annex V of the Directive 2003/87/EC.

(a)
‘control risks’ means the susceptibility of a parameter in the Annual Emissions Report to material misstatements that will not be prevented or detected and corrected on a timely basis by the control system;

(b)
‘detection risk’ means the risk that the verifier will not detect a material misstatement or a material non-conformity;

(c)
‘inherent risk’ means the susceptibility of a parameter in the annual emissions report to material misstatements, assuming that there were no related control activities;

(d)
‘verification risk’ means the risk that the verifier expresses an inappropriate verification opinion. Verification risk is a function of inherent risks, control risks, and the detection risk;

(e)
‘reasonable assurance’ means a high but not absolute level of assurance, expressed positively in the verification opinion, whether the emissions report subject to verification is free from material misstatement and whether the installation does not have material non-conformities;

(f)
‘materiality level’ means the quantitative threshold or cut-off point to be used to determine the appropriate verification opinion on the emission data reported in the annual emissions report;

(g)
‘level of assurance’ means the degree to which the verifier is confident in the verification conclusions that it has been proved whether or not the information reported in the annual emission report for an installation is free from material misstatement;

(h)
‘non-conformity’ means any act or omission of an act by the installation being under verification, either intentional or unintentional, that is contrary to the requirements in the monitoring plan approved by the competent authority under the installation's permit;

(i)
‘material non-conformity’ means that a non-conformity to the requirements in the monitoring plan approved by the competent authority under the installation's permit, could lead to a different treatment of the installation by the competent authority;

(j)
‘material misstatement’ means a misstatement (omissions, misrepresentations and errors, not considering the permissible uncertainty) in the annual emissions report that, to the professional judgment of the verifier, could affect the treatment of the annual emissions report by the competent authority, e.g. when the misstatement exceeds the materiality level;

(k)
‘accreditation’ in the context of verification means the issuing of a statement by an accreditation body based on its decision following a detailed assessment related to a verifier conveying formal demonstration of its competence and independence to carry out verification in accordance with specified requirements;

(l)
‘verification’ means the activities carried out by a verifier to be able to provide a verification opinion as described in Article 15 and Annex V of the Directive 2003/87/EC;

(m)
‘verifier’ means a competent, independent, accredited verification body or person with responsibility for performing and reporting on the verification process, in accordance with the detailed requirements established by the Member State pursuant to Annex V of the Directive 2003/87/EC.

—
a calculation-based methodology, determining emissions from source streams based on activity data obtained by means of measurement systems and additional parameters from laboratory analyses or standard factors;

—
a measurement-based methodology, determining emissions from an emission source by means of continuous measurement of the concentration of the relevant greenhouse gas in the flue gas and of the flue gas flow.

—
it reliably results in a more accurate value of annual emissions of the installation than an alternative calculation based methodology, while avoiding unreasonable costs; and

—
the comparison between measurement and calculation-based methodology is based on an identical set of emission sources and source streams.

(a)
the description of the installation and activities carried out by the installation to be monitored;

(b)
information on responsibilities for monitoring and reporting within the installation;

(c)
a list of emissions sources and source streams to be monitored for each activity carried out within the installation;

(d)
a description of the calculation-based methodology or measurement-based methodology to be used;

(e)
a list and description of the tiers for activity data, emission factors, oxidation and conversion factors for each of the source streams to be monitored;

(f)
a description of the measurement systems, and the specification and exact location of the measurement instruments to be used for each of the source streams to be monitored;

(g)
evidence demonstrating compliance with the uncertainty thresholds for activity data and other parameters (where applicable) for the applied tiers for each source stream;

(h)
if applicable, a description of the approach to be used for the sampling of fuel and materials for the determination of net calorific value, carbon content, emission factors, oxidation and conversion factor and biomass content for each of the source streams;

(i)
a description of the intended sources or analytical approaches for the determination of the net calorific values, carbon content, emission factor, oxidation factor, conversion factor or biomass fraction for each of the source streams;

(j)
if applicable, a list and description of non-accredited laboratories and relevant analytical procedures including a list of all relevant quality assurance measures, e.g. inter-laboratory comparisons as described in Section 13.5.2;

(k)
if applicable, a description of continuous emission measurement systems to be used for the monitoring of an emission source, i.e. the points of measurement, frequency of measurements, equipment used, calibration procedures, data collection and storage procedures and the approach for corroborating calculation and the reporting of activity data, emission factors and alike;

(l)
if applicable, where the so-called ‘fall-back approach’ (Section 5.3) is applied: a comprehensive description of the approach and the uncertainty analysis, if not already covered by items (a) to (k) of this list;

(m)
a description of the procedures for data acquisition, handling activities and control activities as well as a description of the activities (see Section 10.1-3);

(n)
where applicable, information on relevant links with activities undertaken under the Community eco-management and audit scheme (EMAS) and other environmental management systems (e.g. ISO14001:2004), in particular on procedures and controls with relevance to greenhouse gas emissions monitoring and reporting.

—
a change of the categorisation of the installation as laid down in Table 1,

—
a change between the calculation-based or the measurement-based methodology used to determine emissions,

—
an increase of the uncertainty of the activity data or other parameters (where applicable) which implies a different tier level.

—
accessible data has changed, allowing for higher accuracy in the determination of emissions,

—
previously non-existent emission has started,

—
the range of fuels or relevant raw materials has substantially changed,

—
errors were detected in data resulting from the monitoring methodology,

—
the competent authority has requested a change.

Activity data
Emission factor
Composition data
Oxidation factor
Conversion factor

Fuel flow
Net calorific value

Annex/Activity
A
B
C
A
B
C
A
B
C
A
B
C
A
B
C
A
B
C

II:Combustion
II:
Combustion

II:
Combustion

Commercial standard fuels
2
3
4
2a/2b
2a/2b
2a/2b
2a/2b
2a/2b
2a/2b
n.a.
n.a.
n.a.
1
1
1
n.a.
n.a.
n.a.

Other gaseous and liquid fuels
2
3
4
2a/2b
2a/2b
3
2a/2b
2a/2b
3
n.a.
n.a.
n.a.
1
1
1
n.a.
n.a.
n.a.

Solid fuels
1
2
3
2a/2b
3
3
2a/2b
3
3
n.a.
n.a.
n.a.
1
1
1
n.a.
n.a.
n.a.

Mass-balance approach for carbon black production and gas processing terminals
1
2
3
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
1
2
2
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.

Flares
1
2
3
n.a.
n.a.
n.a.
1
2a/b
3
n.a.
n.a.
n.a.
1
1
1
n.a.
n.a.
n.a.

Scrubbing

Carbonate
1
1
1
n.a.
n.a.
n.a.
1
1
1
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.

Gypsum
1
1
1
n.a.
n.a.
n.a.
1
1
1
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.

II:
Combustion

Activity data
Emission factor
Composition data
Conversion factor

Material flow
Net calorific value

A
B
C
A
B
C
A
B
C
A
B
C
A
B
C

III:Refineries
III:
Refineries

III:
Refineries

Catalytic cracker regeneration
1
1
1
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.

Hydrogen production
1
2
2
n.a.
n.a.
n.a.
1
2
2
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.

IV:Coke ovens
IV:
Coke ovens

IV:
Coke ovens

Mass balance
1
2
3
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
2
3
3
n.a.
n.a.
n.a.

Fuel as process input
1
2
3
2
2
3
2
3
3
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.

V:Metal ore roasting and sintering
V:
Metal ore roasting and sintering

V:
Metal ore roasting and sintering

Mass balance
1
2
3
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
2
3
3
n.a.
n.a.
n.a.

Carbonate Input
1
1
2
n.a.
n.a.
n.a.
1
1
1
n.a.
n.a.
n.a.
1
1
1

VI:Iron and steel
VI:
Iron and steel

VI:
Iron and steel

Mass balance
1
2
3
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
2
3
3
n.a.
n.a.
n.a.

Fuel as process input
1
2
3
2
2
3
2
3
3
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.

VII:Cement
VII:
Cement

VII:
Cement

Kiln input based
1
2
3
n.a.
n.a.
n.a.
1
1
1
n.a.
n.a.
n.a.
1
1
2

Clinker output
1
1
2
n.a.
n.a.
n.a.
1
2
3
n.a.
n.a.
n.a.
1
1
2

CKD
1
1
2
n.a.
n.a.
n.a.
1
2
2
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.

Non-carbonate carbon
1
1
2
n.a.
n.a.
n.a.
1
1
2
n.a.
n.a.
n.a.
1
1
2

VIII:Lime
VIII:
Lime

VIII:
Lime

Carbonates
1
2
3
n.a.
n.a.
n.a.
1
1
1
n.a.
n.a.
n.a.
1
1
2

Alkali earth oxide
1
1
2
n.a.
n.a.
n.a.
1
1
1
n.a.
n.a.
n.a.
1
1
2

IX:Glass
IX:
Glass

IX:
Glass

Carbonates
1
1
2
n.a.
n.a.
n.a.
1
1
1
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.

X:Ceramic
X:
Ceramic

X:
Ceramic

Carbon inputs
1
1
2
n.a.
n.a.
n.a.
1
2
3
n.a.
n.a.
n.a.
1
1
2

Alkali oxide
1
1
2
n.a.
n.a.
n.a.
1
2
3
n.a.
n.a.
n.a.
1
1
2

Scrubbing
1
1
1
n.a.
n.a.
n.a.
1
1
1
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.

XI:Pulp and paper
XI:
Pulp and paper

XI:
Pulp and paper

Standard method
1
1
1
n.a.
n.a.
n.a.
1
1
1
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.

III:
Refineries

IV:
Coke ovens

V:
Metal ore roasting and sintering

VI:
Iron and steel

VII:
Cement

VIII:
Lime

IX:
Glass

X:
Ceramic

XI:
Pulp and paper

Installation category
Uncertainty threshold to be met for total annual emission value

A
±7,5  %

B
±5,0  %

C
±2,5  %

Material C
:
Material processed during the reporting period

Material P
:
Material purchased during the reporting period

Material S
:
Material stock at the beginning of the reporting period

Material E
:
Material stock at the end of the reporting period

Material O
:
Material used for other purposes (transportation or re-sold)

—
data from previous years and correlation with output for the reporting period,or

—
documented methods and respective data in audited financial statements for the reporting period.

—
pure CO2used for the carbonation of beverages,

—
pure CO2used as dry ice for cooling purposes,

—
pure CO2used as fire extinguishing agent, refrigerant or as laboratory gas,

—
pure CO2used for grains disinfestations,

—
pure CO2used as solvent in the food or chemical industry,

—
CO2used and bound in products or feedstocks in the chemical, pulp industry (e.g. for urea or precipitated carbonates),

—
carbonates bound in spray-dried absorption product (SDAP) from semi-dry scrubbing of flue gases.

—
ISO 12039:2001 Stationary source emissions — Determination of carbon monoxide, carbon dioxide and oxygen — Performance characteristics and calibration of an automated measuring method,

—
ISO 10396:2006 Stationary source emission — Sampling for the automated determination of gas concentrations,

—
ISO 14164:1999 Stationary source emissions. Determination of the volume flow rate of gas streams in ducts — automated method.

(a)
calculation of emissions as laid down in the respective Annexes for the respective activities. For the calculation of emissions, lower tiers (i.e. Tier 1 as a minimum) can generally be applied or;

(b)
calculation of emissions as laid down in the 2006 IPCC Guidelines, e.g. Tier 1 methods may be used.

—
the specified uncertainty of continuous measurement equipment,

—
uncertainties associated to the calibration,

—
additional uncertainty connected to how the monitoring equipment is used in practice.

(1)
data identifying the installation, as specified in Annex IV to Directive 2003/87/EC, and its unique permit number;

(2)
for all emissions sources and/or source streams the emission totals, chosen approach (measurement or calculation), chosen tiers and method (if applicable), activity data(7), emission factors(8), and oxidation/conversion factors(9). The following items, which are not accounted for in terms of emissions, shall be reported as memo items: amounts of biomass combusted [TJ] or employed in processes [t or Nm3]; CO2emissions [tCO2] from biomass where measurement is used to determine emissions; CO2transferred from an installation [tCO2]; inherent CO2leaving the installation as part of a fuel;

(3)
if emission factors and activity data for fuels are related to mass instead of energy, the operator shall report supplementary proxy data for the annual average net calorific value and emission factor for each fuel ‘proxy data’ means annual values — substantiated empirically or by accepted sources — used to substitute data for variables (i.e. fuel/material flow, net calorific value or emission, oxidation or conversion factors) required in the default calculation approaches according to Annexes I-XI in order to ensure complete reporting when the monitoring methodology does not generate all required variables;

(4)
if a mass-balance approach is applied operators shall report the mass flow, carbon and energy content for each fuel and material stream into and out of the installation and their stocks;

(5)
if continuous emissions monitoring (Annex XII) is applied, the operator shall report the annual fossil CO2emissions as well the CO2emissions from biomass use. In addition, the operator shall report supplementary proxy data for the annual average net calorific value and emission factor for each fuel or respective other relevant parameters for materials and products as derived by means of the corroborating calculation;

(6)
if a fall-back approach according to Section 5.3 is applied, the operator shall report supplementary proxy data for every parameter for which the approach does not produce the required data according to Annexes I to XI;

(7)
where fuel use occurs, but emissions are calculated as process emissions, the operator shall report supplementary proxy data for the respective variables of the default emission calculation for combustion emissions for these fuels;

(8)
temporal or permanent changes of tiers, reasons for these changes, starting date for changes, and starting and ending dates of temporal changes;

(9)
any other changes in the installation during the reporting period that may be relevant for the emissions report.

(a)
the Common Reporting Format for national greenhouse gas inventory systems as approved by the respective bodies of the United Nations Framework Convention on Climate Change (see Section 15.1 of this Annex);

(b)
the IPPC code of Annex I of Regulation 166/2006 on the European Pollutant Release and Transfer Register (EPRTR) (see Section 15.2 below).

—
the list of all source streams monitored,

—
the activity data used for any calculation of the emissions for each source stream, categorised by process and fuel, or material type,

—
documents justifying the selection of the monitoring methodology and the documents justifying temporal or non-temporal changes of monitoring methodologies and tiers approved by the competent authority,

—
documentation of the monitoring methodology and results from the development of activity-specific emission factors and biomass fractions for specific fuels, and oxidation or conversion factors, and respective proofs of approval from the competent authority,

—
documentation of the process of collection of activity data for the installation and its source streams,

—
the activity data, emission, oxidation or conversion factors submitted to the competent authority for the national allocation plan for years preceding the time period covered by the trading scheme,

—
documentation of the responsibilities in connection to the emissions monitoring,

—
the annual emissions report, and

—
any other information that is identified as required for the verification of the annual emissions report.

—
the list of all emission sources monitored,

—
documentation justifying the selection of a measurement-based methodology,

—
the data used for the uncertainty analysis of emissions from each emission source, categorised by process,

—
the data used for the corroborating calculations,

—
a detailed technical description of the continuous measurement system including the documentation of the approval from the competent authority,

—
raw and aggregated data from the continuous measurement system, including documentation of changes over time, the log-book on tests, down-times, calibrations, servicing and maintenance,

—
documentation of any changes of the continuous measurement system.

(a)
the operator's own assessment process of inherent and control risks to errors, misrepresentations or omissions (misstatements) in the annual emissions report, and non-conformities against the approved monitoring plan, the permit and these guidelines;

(b)
control activities that help to mitigate the identified risks.The operator shall evaluate and improve his control system to ensure that the annual emissions report is not materially misstated or contains a material non-conformity. The evaluations shall include internal audits of the control system and the data reported. The control system may make reference to other procedures and documents, including those in management systems EU Eco-Management and Audit Scheme (EMAS), ISO 14001:2004 (Environmental management systems — Specification with guidance for use), ISO 9001:2000 and financial control systems. When such a reference has been made, the operator shall ensure that the requirements in the approved monitoring plan, the permit and these guidelines are arranged for in the respective applicable system.

—
the sequence and interaction of data acquisition and handling activities according to 10.1, including the methods of calculations or measurement which are used,

—
risk assessment of the definition and evaluations of the control system according to 10.2,

—
management of the necessary competences for the responsibilities assigned according to 10.3.1,

—
quality assurance of the measuring equipment and information technology used (if applicable) according to 10.3.2,

—
internal reviews of reported data according to 10.3.3,

—
outsourced processes according to 10.3.4,

—
corrections and corrective action according to 10.3.5,

—
records and documentation according to 10.3.6.

—
responsibilities,

—
records (electronic and physical, whatever is applicable and suitable),

—
information systems used (if applicable),

—
input and output, and clear linkage with previous and next activity,

—
frequency (if applicable).

—
changes in activity levels,

—
changes concerning fuels or input material,

—
changes concerning the emitting processes (e.g. energy efficiency improvements).

—
comparison of fuel or material purchasing data with data on stock changes (based on information on end stock and begin stock) and data on consumption for the applicable source streams,

—
comparison of emission factors that have been analysed, calculated or obtained from the fuel supplier, to national or international reference emission factors of comparable fuels,

—
comparison of emission factors based on fuel analyses to national or international reference emission factors of comparable fuels,

—
comparison of measured and calculated emissions.

—
verify whether the monitoring plan has been approved by the competent authority and whether it is the right version. If this is not the case, the verifier should not continue the verification except for elements that are obviously not affected by the non-approval,

—
understand each activity undertaken by the installation, the sources, source streams within the installation, the metering equipment used to monitor or measure activity data, the origin and application of emission factors and oxidation/conversion factors, any other data used to calculate or measure the emissions, and the environment in which the installation operates,

—
understand the operator's monitoring plan, data flow, as well as its control system, including the overall organisation with respect to monitoring and reporting,

—
apply the materiality level defined in Table 3 below.Table 3Materiality levelsMateriality levelCategory A and B installations5 %Category C installations2 %

Materiality level
Category A and B installations
5 %
Category C installations
2 %

Materiality level

Category A and B installations
5 %

Category C installations
2 %

Materiality level

Category A and B installations
5 %

Category C installations
2 %

—
analyse the inherent risks and control risks related to the scope and complexity of the operator's activities and emission sources and source streams, and which could lead to a material misstatements and non-conformities,

—
draw up a verification plan which is commensurate with this risk analysis. The verification plan describes the way in which the verification activities are to be carried out. It contains a verification programme and a data sampling plan. The verification programme describes the nature of the activities, at what times they must be carried out and their scope in order for the verification plan to be completed. The data sampling plan sets out what data is to be tested in order to reach a verification opinion.

—
carry out the verification plan by gathering data in accordance with the defined sampling methods, walkthrough tests, document reviews, analytical procedures and data review procedures, including any relevant additional evidence, upon which the verifier's verification opinion will be based,

—
confirm the validity of the information used to calculate the uncertainty level as set in the approved monitoring plan,

—
verify that the approved monitoring plan is implemented and seek understanding whether the monitoring plan is up to date,

—
request the operator to provide any missing data or complete missing sections of audit trails, explain variations in the emissions data, or revise calculations, or adjust reported data, before reaching a final verification opinion. The verifier should, in any form, report all non-conformities and misstatements identified to the operator.

—
the monitoring plan has been implemented to support the determination of non-conformities,

—
there is clear and objective evidence obtained through the gathering of data to support the determination of misstatements.

Fuel type description
Emission factor(tCO2/TJ)
Net calorific value(TJ/Gg)

2006 IPCC guidelines(except biomass)
2006 IPCC guidelines

Crude oil
73,3
42,3

Orimulsion
76,9
27,5

Natural gas liquids
64,1
44,2

Motor gasoline
69,2
44,3

Kerosene
71,8
43,8

Shale oil
73,3
38,1

Gas/diesel oil
74,0
43,0

Residual fuel oil
77,3
40,4

Liquefied petroleum gases
63,0
47,3

Ethane
61,6
46,4

Naphtha
73,3
44,5

Bitumen
80,6
40,2

Lubricants
73,3
40,2

Petroleum coke
97,5
32,5

Refinery feedstocks
73,3
43,0

Refinery gas
51,3
49,5

Paraffin waxes
73,3
40,2

White spirit and SBP
73,3
40,2

Other petroleum products
73,3
40,2

Anthracite
98,2
26,7

Coking coal
94,5
28,2

Other bituminous coal
94,5
25,8

Sub-bituminous coal
96,0
18,9

Lignite
101,1
11,9

Oil shale and tar sands
106,6
8,9

Patent fuel
97,5
20,7

Coke oven coke and lignite coke
107,0
28,2

Gas coke
107,0
28,2

Coal tar
80,6
28,0

Gas works gas
44,7
38,7

Coke oven gas
44,7
38,7

Blast furnace gas
259,4
2,5

Oxygen steel furnace gas
171,8
7,1

Natural gas
56,1
48,0

Industrial wastes
142,9
n.a.

Waste oils
73,3
40,2

Peat
105,9
9,8

Wood/wood waste
0
15,6

Other primary solid biomass
0
11,6

Charcoal
0
29,5

Biogasoline
0
27,0

Biodiesels
0
27,0

Other liquid biofuels
0
27,4

Landfill gas
0
50,4

Sludge gas
0
50,4

Other biogas
0
50,4

Other sources
Other sources

Waste tyres
85,0
n.a.

Carbon monoxide
155,2
10,1

Methane
54,9
50,0

—
straw,

—
hay and grass,

—
leaves, wood, roots, stumps, bark,

—
crops, e.g. maize and triticale.

—
industrial waste wood (waste wood from woodworking and wood processing operations and waste wood from operations in the wood materials industry),

—
used wood (used products made from wood, wood materials) and products and by-products from wood processing operations,

—
wood-based waste from the pulp and paper industries, e.g. black liquor (with only biomass carbon),

—
crude tall oil, tall oil and pitch oil from the production of pulp,

—
forestry residues,

—
lignin from the processing of plants containing ligno-celluose,

—
animal, fish and food meal, fat, oil and tallow,

—
primary residues from the food and beverage production,

—
plant oils and fats,

—
manure,

—
agricultural plant residues,

—
sewage sludge,

—
biogas produced by digestion, fermentation or gasification of biomass,

—
harbour sludge and other waterbody sludges and sediments,

—
landfill gas,

—
charcoal.

—
the biomass fraction of flotsam from waterbody management,

—
the biomass fraction of mixed residues from food and beverage production,

—
the biomass fraction of composites containing wood,

—
the biomass fraction of textile wastes,

—
the biomass fraction of paper, cardboard, pasteboard,

—
the biomass fraction of municipal and industrial waste,

—
the biomass fraction of black liquor containing fossil carbon,

—
the biomass fraction of processed municipal and industrial wastes,

—
the biomass fraction of ethyl-tertiary-butyl-ether (ETBE),

—
the biomass fraction of butanol.

—
bioethanol,

—
biodiesel,

—
etherised bioethanol,

—
biomethanol,

—
biodimethylether,

—
bio-oil (a pyrolysis oil fuel) and bio-gas.

—
EN ISO 6976:2005 Natural gas — Calculation of calorific values, density, relative density, and Wobbe index from composition,

—
EN ISO 4259:1996 Petroleum products — Determination and application of precision data in relation to methods of test.

—
ISO 13909-1,2,3,4:2001 Hard coal and coke — Mechanical sampling,

—
ISO 5069-1,2:1983 Brown coals and lignites — Principles of sampling,

—
ISO 625:1996 Solid mineral fuels — Determination of carbon and hydrogen — Liebig method,

—
ISO 925:1997 Solid mineral fuels — Determination of carbonate carbon content — Gravimetric method,

—
ISO 9300:1990 Measurement of gas flow by means of critical flow Venturi nozzles,

—
ISO 9951:1993/94 Measurement of gas flow in closed conduits — Turbine meters.

—
DIN 51900-1:2000 Testing of solid and liquid fuels — Determination of gross calorific value by the bomb calorimeter and calculation of net calorific value — Part 1: Principles, apparatus, methods,

—
DIN 51857:1997 Gaseous fuels and other gases — Calculation of calorific value, density, relative density and Wobbe index of pure gases and gas mixtures,

—
DIN 51612:1980 Testing of liquefied petroleum gases, calculation of net calorific value,

—
DIN 51721:2001 Testing of solid fuels — Determination of carbon and hydrogen content (also applicable for liquid fuels).

Fuel/material
Frequency of analyses

Natural gas
At least weekly

Process gas (refinery mixed gas, coke oven gas, blast-furnace gas and convertor gas)
At least daily — using appropriate procedures at different parts of the day

Fuel oil
Every 20 000 tonnes and at least six times a year

Coal, coking coal, petroleum coke
Every 20 000 tonnes and at least six times a year

Solid waste (pure fossil or mixed biomass fossil)
Every 5 000 tonnes and at least four times a year

Liquid waste
Every 10 000 tonnes and at least four times a year

Carbonate minerals (e.g. limestone and dolomite)
Every 50 000 tonnes and at least four times a year

Clays and shales
Amounts of material corresponding to 50 000 tonnes of CO2and at least four times a year

Other input and output streams in the mass balance (not applicable for fuels or reducing agents)
Every 20 000 tonne and at least once every month

Other materials
Depending on the type of material and the variation, amounts of material corresponding to 50 000 tonnes of CO2and at least four times a year

Identification of installation
Response

1.Name of company
1.
Name of company

1.
Name of company

2.Operator of installation
2.
Operator of installation

2.
Operator of installation

3.Installation
3.
Installation

3.
Installation

3.1.Name
3.1.
Name

3.1.
Name

3.2.Permit number(11)
3.2.
Permit number(11)

3.2.
Permit number(11)

3.3.Reporting under EPRTR required?
3.3.
Reporting under EPRTR required?
Yes/No

3.3.
Reporting under EPRTR required?

3.4.EPRTR identification number(12)
3.4.
EPRTR identification number(12)

3.4.
EPRTR identification number(12)

3.5.Address/city of the installation
3.5.
Address/city of the installation

3.5.
Address/city of the installation

3.6.Postcode/country
3.6.
Postcode/country

3.6.
Postcode/country

3.7.Coordinates of the location
3.7.
Coordinates of the location

3.7.
Coordinates of the location

4.Contact Person
4.
Contact Person

4.
Contact Person

4.1.Name
4.1.
Name

4.1.
Name

4.2.Address/city/postcode/country
4.2.
Address/city/postcode/country

4.2.
Address/city/postcode/country

4.3.Telephone
4.3.
Telephone

4.3.
Telephone

4.4.Fax
4.4.
Fax

4.4.
Fax

4.5.email
4.5.
email

4.5.
email

5.Reporting year
5.
Reporting year

5.
Reporting year

6.Type of Annex I activities carried out(13)
6.
Type of Annex I activities carried out(13)

6.
Type of Annex I activities carried out(13)

Activity 1

Activity 2

Activity N

1.
Name of company

2.
Operator of installation

3.
Installation

3.1.
Name

3.2.
Permit number(11)

3.3.
Reporting under EPRTR required?

3.4.
EPRTR identification number(12)

3.5.
Address/city of the installation

3.6.
Postcode/country

3.7.
Coordinates of the location

4.
Contact Person

4.1.
Name

4.2.
Address/city/postcode/country

4.3.
Telephone

4.4.
Fax

4.5.
email

5.
Reporting year

6.
Type of Annex I activities carried out(13)

Categories
IPCC CRF category(14)— Combustion emissions
IPCC CRF category(15)– Process emissions
IPPC code of EPRTR category
Tiers changed?Yes/No
Emissions tCO2

Activities

Activity 1

Activity 2

Activity N

Total

Transferred or inherent CO2
Biomass emissions(16)

Amount transferred or inherent
Transferred material or fuel
Type of transfer (inherent into/out of installation, transfer into/out of installation)

Unit
[tCO2]

[tCO2]

Activity 1

Activity 2

Activity N

Activity

Type of fuel:

IEA category

Waste catalogue number (where applicable):

Parameter
Units allowed
Unit used
Value
Tier applied

Amount of fuel consumed
t or Nm3

Net calorific value of fuel
TJ/t or TJ/Nm3

Emission factor
tCO2/TJ ortCO2/t ortCO2/Nm3

Oxidation factor

CO2fossil
tCO2
tCO2

Biomass used
TJ or t or Nm3

Activity

Type of material:

Waste catalogue number (where applicable):

Parameter
Units allowed
Unit used
Value
Tier applied

Activity data
t or Nm3

Emission factor
tCO2/t ortCO2/Nm3

Conversion factor

CO2fossil
tCO2
tCO2

Biomass used
t or Nm3

Parameter

Name of fuel or material

IEA category (where applicable)

Waste catalogue number (where applicable)

Units allowed
Unit used
Value
Tier applied

Activity data (mass or volume): for output streams use negative values
t or Nm3

NCV (where applicable)
TJ/t orTJ/Nm3

Activity data (heat input) = mass or volume * NCV(where applicable)
TJ

Carbon content
tC/t or t C/Nm3

CO2fossil
tCO2
tCO2

Activity

Type of emission source

Parameter
Units allowed
Value
Tier applied
Uncertainty

CO2fossil
tCO2

CO2from biomass
tCO2

(1)
energy;

(2)
industrial processes;

(3)
solvent and other products use;

(4)
agriculture;

(5)
land-use change and forestry;

(6)
waste;

(7)
other.

1.SECTORAL REPORT FOR ENERGY
1.
SECTORAL REPORT FOR ENERGY

1.
SECTORAL REPORT FOR ENERGY

A.Fuel combustion activities (sectoral approach)
A.
Fuel combustion activities (sectoral approach)

A.
Fuel combustion activities (sectoral approach)

1.Energy industries
1.
Energy industries

1.
Energy industries

(a)public electricity and heat production
(a)
public electricity and heat production

(a)
public electricity and heat production

(b)petroleum refining
(b)
petroleum refining

(b)
petroleum refining

(c)manufacture of solid fuels and other energy industries
(c)
manufacture of solid fuels and other energy industries

(c)
manufacture of solid fuels and other energy industries

2.Manufacturing industries and construction
2.
Manufacturing industries and construction

2.
Manufacturing industries and construction

(a)iron and steel
(a)
iron and steel

(a)
iron and steel

(b)non-ferrous metals
(b)
non-ferrous metals

(b)
non-ferrous metals

(c)chemicals
(c)
chemicals

(c)
chemicals

(d)pulp, paper and print
(d)
pulp, paper and print

(d)
pulp, paper and print

(e)food processing, beverages and tobacco
(e)
food processing, beverages and tobacco

(e)
food processing, beverages and tobacco

(f)other
(f)
other

(f)
other

4.Other sectors
4.
Other sectors

4.
Other sectors

(a)commercial/institutional
(a)
commercial/institutional

(a)
commercial/institutional

(b)residential
(b)
residential

(b)
residential

(c)agriculture/forestry/fisheries
(c)
agriculture/forestry/fisheries

(c)
agriculture/forestry/fisheries

5.Other(18)
5.
Other(18)

5.
Other(18)

(a)stationary
(a)
stationary

(a)
stationary

(b)mobile
(b)
mobile

(b)
mobile

B.Fugitive emissions from fuels
B.
Fugitive emissions from fuels

B.
Fugitive emissions from fuels

1.Solid fuels
1.
Solid fuels

1.
Solid fuels

(a)coal mining
(a)
coal mining

(a)
coal mining

(b)solid fuel transformation
(b)
solid fuel transformation

(b)
solid fuel transformation

(c)other
(c)
other

(c)
other

2.Oil and natural gas
2.
Oil and natural gas

2.
Oil and natural gas

(a)oil
(a)
oil

(a)
oil

(b)natural gas
(b)
natural gas

(b)
natural gas

(c)venting and flaring
(c)
venting and flaring

(c)
venting and flaring

venting

flaring

(d)other
(d)
other

(d)
other

2.SECTORAL REPORT FOR INDUSTRIAL PROCESSES
2.
SECTORAL REPORT FOR INDUSTRIAL PROCESSES

2.
SECTORAL REPORT FOR INDUSTRIAL PROCESSES

A.Mineral products
A.
Mineral products

A.
Mineral products

1.Cement production
1.
Cement production

1.
Cement production

2.Lime production
2.
Lime production

2.
Lime production

3.Limestone and dolomite use
3.
Limestone and dolomite use

3.
Limestone and dolomite use

4.Soda ash production and use
4.
Soda ash production and use

4.
Soda ash production and use

5.Asphalt roofing
5.
Asphalt roofing

5.
Asphalt roofing

6.Road paving with asphalt
6.
Road paving with asphalt

6.
Road paving with asphalt

7.Other
7.
Other

7.
Other

B.Chemical industry
B.
Chemical industry

B.
Chemical industry

1.Ammonia production
1.
Ammonia production

1.
Ammonia production

2.Nitric acid production
2.
Nitric acid production

2.
Nitric acid production

3.Adipic acid production
3.
Adipic acid production

3.
Adipic acid production

4.Carbide production
4.
Carbide production

4.
Carbide production

5.Other
5.
Other

5.
Other

C.Metal production
C.
Metal production

C.
Metal production

1.Iron and steel production
1.
Iron and steel production

1.
Iron and steel production

2.Ferroalloys production
2.
Ferroalloys production

2.
Ferroalloys production

3.Aluminium production
3.
Aluminium production

3.
Aluminium production

4.SF6Used in aluminium and magnesium foundries
4.
SF6Used in aluminium and magnesium foundries

4.
SF6Used in aluminium and magnesium foundries

5.Other
5.
Other

5.
Other

6.SECTORAL REPORT FOR WASTE
6.
SECTORAL REPORT FOR WASTE

6.
SECTORAL REPORT FOR WASTE

C.Waste incineration(18)
C.
Waste incineration(18)

C.
Waste incineration(18)

MEMO ITEMS

CO2emissions from biomass

1.
SECTORAL REPORT FOR ENERGY

A.
Fuel combustion activities (sectoral approach)

1.
Energy industries

(a)
public electricity and heat production

(b)
petroleum refining

(c)
manufacture of solid fuels and other energy industries

2.
Manufacturing industries and construction

(a)
iron and steel

(b)
non-ferrous metals

(c)
chemicals

(d)
pulp, paper and print

(e)
food processing, beverages and tobacco

(f)
other

4.
Other sectors

(a)
commercial/institutional

(b)
residential

(c)
agriculture/forestry/fisheries

5.
Other(18)

(a)
stationary

(b)
mobile

B.
Fugitive emissions from fuels

1.
Solid fuels

(a)
coal mining

(b)
solid fuel transformation

(c)
other

2.
Oil and natural gas

(a)
oil

(b)
natural gas

(c)
venting and flaring

(d)
other

2.
SECTORAL REPORT FOR INDUSTRIAL PROCESSES

A.
Mineral products

1.
Cement production

2.
Lime production

3.
Limestone and dolomite use

4.
Soda ash production and use

5.
Asphalt roofing

6.
Road paving with asphalt

7.
Other

B.
Chemical industry

1.
Ammonia production

2.
Nitric acid production

3.
Adipic acid production

4.
Carbide production

5.
Other

C.
Metal production

1.
Iron and steel production

2.
Ferroalloys production

3.
Aluminium production

4.
SF6Used in aluminium and magnesium foundries

5.
Other

6.
SECTORAL REPORT FOR WASTE

C.
Waste incineration(18)

No
Activity

1.
Energy sector

(a)
Mineral oil and gas refineries

(b)
Installations for gasification and liquefaction

(c)
Thermal power stations and other combustion installations

(d)
Coke ovens

(e)
Coal rolling mills

(f)
Installations for the manufacture of coal products and solid smokeless fuel

2.
Production and processing of metals

(a)
Metal ore (including sulphide ore) roasting or sintering installations

(b)
Installations for the production of pig iron or steel (primary or secondary melting) including continuous casting

(c)
Installations for the processing of ferrous metals:(i)hot-rolling mills;(ii)smitheries with hammers;(iii)application of protective fused metal coats.
(i)
hot-rolling mills;
(ii)
smitheries with hammers;
(iii)
application of protective fused metal coats.

(i)
hot-rolling mills;

(ii)
smitheries with hammers;

(iii)
application of protective fused metal coats.

(d)
Ferrous metal foundries

(e)
Installations:(i)for the production of non-ferrous crude metals from ore, concentrates or secondary raw materials by metallurgical, chemical or electrolytic processes;(ii)for the smelting, including the alloying, of non-ferrous metals, including recovered products (refining, foundry casting, etc.).
(i)
for the production of non-ferrous crude metals from ore, concentrates or secondary raw materials by metallurgical, chemical or electrolytic processes;
(ii)
for the smelting, including the alloying, of non-ferrous metals, including recovered products (refining, foundry casting, etc.).

(i)
for the production of non-ferrous crude metals from ore, concentrates or secondary raw materials by metallurgical, chemical or electrolytic processes;

(ii)
for the smelting, including the alloying, of non-ferrous metals, including recovered products (refining, foundry casting, etc.).

(f)
Installations for surface treatment of metals and plastic materials using an electrolytic or chemical process

3.
Mineral industry

(a)
Underground mining and related operations

(b)
Opencast mining

(c)
Installations for the production of:—cement clinker in rotary kilns;—lime in rotary kilns;—cement clinker or lime in other furnaces.
—
cement clinker in rotary kilns;
—
lime in rotary kilns;
—
cement clinker or lime in other furnaces.

—
cement clinker in rotary kilns;

—
lime in rotary kilns;

—
cement clinker or lime in other furnaces.

(d)
Installations for the production of asbestos and the manufacture of asbestos-based products

(e)
Installations for the manufacture of glass, including glass fibre

(f)
Installations for melting mineral substances, including the production of mineral fibres

(g)
Installations for the manufacture of ceramic products by firing, in particular roofing tiles, bricks, refractory bricks, tiles, stoneware or porcelain

4.
Chemical industry

(a)
Chemical installations for the production on an industrial scale of basic organic chemicals, such as:(i)simple hydrocarbons (linear or cyclic, saturated or unsaturated, aliphatic or aromatic);(ii)oxygen-containing hydrocarbons such as alcohols, aldehydes, ketones, carboxylic acids, esters, acetates, ethers, peroxides, epoxy resins;(iii)sulphurous hydrocarbons;(iv)nitrogenous hydrocarbons such as amines, amides, nitrous compounds, nitro compounds or nitrate compounds, nitrile s, cyanates, isocyanates;(v)phosphorus-containing hydrocarbons;(vi)halogenic hydrocarbons;(vii)organometallic compounds;(viii)basic plastic materials (polymers, synthetic fibres and cellulose-based fibres);(ix)synthetic rubbers;(x)dyes and pigments;(xi)surface-active agents and surfactants.
(i)
simple hydrocarbons (linear or cyclic, saturated or unsaturated, aliphatic or aromatic);
(ii)
oxygen-containing hydrocarbons such as alcohols, aldehydes, ketones, carboxylic acids, esters, acetates, ethers, peroxides, epoxy resins;
(iii)
sulphurous hydrocarbons;
(iv)
nitrogenous hydrocarbons such as amines, amides, nitrous compounds, nitro compounds or nitrate compounds, nitrile s, cyanates, isocyanates;
(v)
phosphorus-containing hydrocarbons;
(vi)
halogenic hydrocarbons;
(vii)
organometallic compounds;
(viii)
basic plastic materials (polymers, synthetic fibres and cellulose-based fibres);
(ix)
synthetic rubbers;
(x)
dyes and pigments;
(xi)
surface-active agents and surfactants.

(i)
simple hydrocarbons (linear or cyclic, saturated or unsaturated, aliphatic or aromatic);

(ii)
oxygen-containing hydrocarbons such as alcohols, aldehydes, ketones, carboxylic acids, esters, acetates, ethers, peroxides, epoxy resins;

(iii)
sulphurous hydrocarbons;

(iv)
nitrogenous hydrocarbons such as amines, amides, nitrous compounds, nitro compounds or nitrate compounds, nitrile s, cyanates, isocyanates;

(v)
phosphorus-containing hydrocarbons;

(vi)
halogenic hydrocarbons;

(vii)
organometallic compounds;

(viii)
basic plastic materials (polymers, synthetic fibres and cellulose-based fibres);

(ix)
synthetic rubbers;

(x)
dyes and pigments;

(xi)
surface-active agents and surfactants.

(b)
Chemical installations for the production on an industrial scale of basic inorganic chemicals, such as:(i)gases, such as ammonia, chlorine or hydrogen chloride, fluorine or hydrogen fluoride, carbon oxides, sulphur compounds, nitrogen oxides, hydrogen, sulphur dioxide, carbonyl chloride;(ii)acids, such as chromic acid, hydrofluoric acid, phosphoric acid, nitric acid, hydrochloric acid, sulphuric acid, oleum, sulphurous acids;(iii)bases, such as ammonium hydroxide, potassium hydroxide, sodium hydroxide;(iv)salts, such as ammonium chloride, potassium chlorate, potassium carbonate, sodium carbonate, perborate, silver nitrate;(v)non-metals, metal oxides or other inorganic compounds such as calc ium carbide, silicon, silicon carbide.
(i)
gases, such as ammonia, chlorine or hydrogen chloride, fluorine or hydrogen fluoride, carbon oxides, sulphur compounds, nitrogen oxides, hydrogen, sulphur dioxide, carbonyl chloride;
(ii)
acids, such as chromic acid, hydrofluoric acid, phosphoric acid, nitric acid, hydrochloric acid, sulphuric acid, oleum, sulphurous acids;
(iii)
bases, such as ammonium hydroxide, potassium hydroxide, sodium hydroxide;
(iv)
salts, such as ammonium chloride, potassium chlorate, potassium carbonate, sodium carbonate, perborate, silver nitrate;
(v)
non-metals, metal oxides or other inorganic compounds such as calc ium carbide, silicon, silicon carbide.

(i)
gases, such as ammonia, chlorine or hydrogen chloride, fluorine or hydrogen fluoride, carbon oxides, sulphur compounds, nitrogen oxides, hydrogen, sulphur dioxide, carbonyl chloride;

(ii)
acids, such as chromic acid, hydrofluoric acid, phosphoric acid, nitric acid, hydrochloric acid, sulphuric acid, oleum, sulphurous acids;

(iii)
bases, such as ammonium hydroxide, potassium hydroxide, sodium hydroxide;

(iv)
salts, such as ammonium chloride, potassium chlorate, potassium carbonate, sodium carbonate, perborate, silver nitrate;

(v)
non-metals, metal oxides or other inorganic compounds such as calc ium carbide, silicon, silicon carbide.

(c)
Chemical installations for the production on an industrial scale of phosphorous-, nitrogen- or potassium-based fertilizers (simple or compound fertilizers)

(d)
Chemical installations for the production on an industrial scale of basic plant health products and of biocides

(e)
Installations using a chemical or biological process for the production on an industrial scale of basic pharmaceutical products

(f)
Installations for the production on an industrial scale of explosives and pyrotechnic products

5.
Waste and waste-water management

(a)
Installations for the incineration, pyrolysis, recovery, chemical treatment or landfilling of hazardous waste

(b)
Installations for the incineration of municipal waste

(c)
Installations for the disposal of non-hazardous waste

(d)
Landfills (excluding landfills of inert waste)

(e)
Installations for the disposal or recycling of animal carcasses and animal waste

(f)
Municipal waste-water treatment plants

(g)
Independently operated industrial waste-water treatment plants which serve one or more activities of this Annex

6.
Paper and wood production and processing

(a)
Industrial plants for the production of pulp from timber or similar fibrous materials

(b)
Industrial plants for the production of paper and board and other primary wood products (such as chipboard, fibreboard and plywood)

(c)
Industrial plants for the preservation of wood and wood products with chemicals

7.
Intensive livestock production and aquaculture

(a)
Installations for the intensive rearing of poultry or pigs

(b)
Intensive aquaculture

8.
Animal and vegetable products from the food and beverage sector

(a)
Slaughterhouses

(b)
Treatment and processing intended for the production of food and beverage products from:—Animal raw materials (other than milk)—Vegetable raw materials
—
Animal raw materials (other than milk)
—
Vegetable raw materials

—
Animal raw materials (other than milk)

—
Vegetable raw materials

(c)
Treatment and processing of milk

9.
Other activities

(a)
Plants for the pretreatment (operations such as washing, bleaching, mercerization) or dyeing of fibres or textiles

(b)
Plants for the tanning of hides and skins

(c)
Installations for the surface treatment of substances, objects or products using organic solvents, in particular for dressing, printing, coating, degreasing, waterproofing, sizing, painting, cleaning or impregnating

(d)
Installations for the production of carbon (hard-burnt coal) or electrographite by means of incineration or graphitization

(e)
Installations for the building of, and painting or removal of paint from ships

(i)
hot-rolling mills;

(ii)
smitheries with hammers;

(iii)
application of protective fused metal coats.

(i)
for the production of non-ferrous crude metals from ore, concentrates or secondary raw materials by metallurgical, chemical or electrolytic processes;

(ii)
for the smelting, including the alloying, of non-ferrous metals, including recovered products (refining, foundry casting, etc.).

—
cement clinker in rotary kilns;

—
lime in rotary kilns;

—
cement clinker or lime in other furnaces.

(i)
simple hydrocarbons (linear or cyclic, saturated or unsaturated, aliphatic or aromatic);

(ii)
oxygen-containing hydrocarbons such as alcohols, aldehydes, ketones, carboxylic acids, esters, acetates, ethers, peroxides, epoxy resins;

(iii)
sulphurous hydrocarbons;

(iv)
nitrogenous hydrocarbons such as amines, amides, nitrous compounds, nitro compounds or nitrate compounds, nitrile s, cyanates, isocyanates;

(v)
phosphorus-containing hydrocarbons;

(vi)
halogenic hydrocarbons;

(vii)
organometallic compounds;

(viii)
basic plastic materials (polymers, synthetic fibres and cellulose-based fibres);

(ix)
synthetic rubbers;

(x)
dyes and pigments;

(xi)
surface-active agents and surfactants.

(i)
gases, such as ammonia, chlorine or hydrogen chloride, fluorine or hydrogen fluoride, carbon oxides, sulphur compounds, nitrogen oxides, hydrogen, sulphur dioxide, carbonyl chloride;

(ii)
acids, such as chromic acid, hydrofluoric acid, phosphoric acid, nitric acid, hydrochloric acid, sulphuric acid, oleum, sulphurous acids;

(iii)
bases, such as ammonium hydroxide, potassium hydroxide, sodium hydroxide;

(iv)
salts, such as ammonium chloride, potassium chlorate, potassium carbonate, sodium carbonate, perborate, silver nitrate;

(v)
non-metals, metal oxides or other inorganic compounds such as calc ium carbide, silicon, silicon carbide.

—
Animal raw materials (other than milk)

—
Vegetable raw materials

—
where necessary, the operator may use information as specified by the supplier of relevant measurement instruments irrespective of specific use conditions to estimate the uncertainty of activity data,

—
Member States may waive the need of proof of compliance with the requirements regarding calibration in Section 10.3.2 of this Annex,

—
Member States may permit the use of lower tier approaches (with Tier 1 as minimum level) for all source streams and relevant variables,

—
Member States may permit the use of simplified monitoring plans which contain at least the elements listed under items (a), (b), (c), (e), (f), (k) and (l) as listed in Section 4.3 of this Annex,

—
Member States may waive requirements regarding the accreditation against EN ISO 17025:2005 if the laboratory in question:—provides conclusive evidence that it is technically competent and is able to generate technically valid results using the relevant analytical procedures, and—participates annually in inter-laboratory comparisons and subsequently undertakes corrective measures if necessary,
—
provides conclusive evidence that it is technically competent and is able to generate technically valid results using the relevant analytical procedures, and
—
participates annually in inter-laboratory comparisons and subsequently undertakes corrective measures if necessary,

—
provides conclusive evidence that it is technically competent and is able to generate technically valid results using the relevant analytical procedures, and

—
participates annually in inter-laboratory comparisons and subsequently undertakes corrective measures if necessary,

—
provides conclusive evidence that it is technically competent and is able to generate technically valid results using the relevant analytical procedures, and

—
participates annually in inter-laboratory comparisons and subsequently undertakes corrective measures if necessary,

—
the uses of fuels or materials can be determined based on purchasing records and estimated stock changes without further consideration of uncertainties.

—
boilers,

—
burners,

—
turbines,

—
heaters,

—
furnaces,

—
incinerators,

—
kilns,

—
ovens,

—
dryers,

—
engines,

—
flares,

—
scrubbers (process emissions),

—
any other equipment or machinery that uses fuel, excluding equipment or machinery with combustion engines that is used for transportation purposes.

—
density measurement of specific oils or gases common, e.g. to the refinery or steel industry, and

—
net calorific value for specific coals types.

—
input [tC]: all carbon entering the boundaries of the installation,

—
products [tC]: all carbon in products and materials, including by-products, leaving the boundaries of the installation,

—
export [tC]: carbon exported from the boundaries of the installation, e.g. discharged to sewer, deposited into landfill or through losses. Export does not include the release of greenhouse gases into the atmosphere,

—
stock changes [tC]: stock increases of carbon within the boundaries of the installation.

Carbonate
Ratio[tCO2/t Ca-, Mg- or other carbonate]
Remarks

CaCO3
0,440

MgCO3
0,522

General:XY(CO3)Z
Emission factor = [MCO2]/{Y * [Mx] + Z *[MCO32-]}
X = alkali earth or alkali metalMx= molecular weight of X in [g/mol]MCO2= molecular weight of CO2= 44 [g/mol]MCO3-= molecular weight of CO32-= 60 [g/mol]Y= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)Z = stoichiometric number of CO32-= 1
Y
= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)

Y
= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)

Y
= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)

(a)
Energy related combustion:—boilers,—process heaters/treaters,—internal combustion engines/turbines,—catalytic and thermal oxidizers,—coke calcining kilns,—firewater pumps,—emergency/standby generators,—flares,—incinerators,—crackers.
—
boilers,
—
process heaters/treaters,
—
internal combustion engines/turbines,
—
catalytic and thermal oxidizers,
—
coke calcining kilns,
—
firewater pumps,
—
emergency/standby generators,
—
flares,
—
incinerators,
—
crackers.

—
boilers,

—
process heaters/treaters,

—
internal combustion engines/turbines,

—
catalytic and thermal oxidizers,

—
coke calcining kilns,

—
firewater pumps,

—
emergency/standby generators,

—
flares,

—
incinerators,

—
crackers.

—
boilers,

—
process heaters/treaters,

—
internal combustion engines/turbines,

—
catalytic and thermal oxidizers,

—
coke calcining kilns,

—
firewater pumps,

—
emergency/standby generators,

—
flares,

—
incinerators,

—
crackers.

(b)
Process:—hydrogen production installations,—catalytic regeneration (from catalytic cracking and other catalytic processes),—cokers (flexi-coking, delayed coking).
—
hydrogen production installations,
—
catalytic regeneration (from catalytic cracking and other catalytic processes),
—
cokers (flexi-coking, delayed coking).

—
hydrogen production installations,

—
catalytic regeneration (from catalytic cracking and other catalytic processes),

—
cokers (flexi-coking, delayed coking).

—
hydrogen production installations,

—
catalytic regeneration (from catalytic cracking and other catalytic processes),

—
cokers (flexi-coking, delayed coking).

—
raw materials (coal or petrol coke),

—
conventional fuels (e.g. natural gas),

—
process gases (e.g. blast furnace gas (BFG)),

—
other fuels,

—
waste gas scrubbing.

(a)
for the integrated steelworks as a whole, using the mass-balance approach, or;

(b)
for the coke oven as individual activity of the integrated steelworks.

—
input [tC]:all carbon entering the boundaries of the installation,

—
products [tC]:all carbon in products and materials, including by-products, leaving the boundaries of the installation,

—
export [tC]:carbon exported from the boundaries of the installation, e.g. discharged to sewer, deposited into landfill or through losses. Export does not include the release of greenhouse gases into the atmosphere,

—
stock changes [tC]:stock increases of carbon within the boundaries of the installation.

—
raw materials (calcination of limestone, dolomite and carbonatic iron ores, e.g. FeCO3),

—
conventional fuels (natural gas and coke/coke breeze),

—
process gases (e.g. coke oven gas (COG) and blast furnace gas (BFG)),

—
process residues used as input material including filtered dust from the sintering plant, the converter and the blast furnace,

—
other fuels,

—
waste gas scrubbing.

(a)
for the integrated steelworks as a whole, using the mass-balance approach; or

(b)
for the ore roasting, sintering or pelletisation installation as individual activity of the integrated steelworks.

—
input [tC]: all carbon entering the boundaries of the installation,

—
products [tC]: all carbon in products and materials, including by-products, leaving the boundaries of the installation,

—
export [tC]: carbon exported from the boundaries of the installation, e.g. discharged to sewer, deposited into landfill or through losses. Export does not include the release of greenhouse gases into the atmosphere,

—
stock changes [tC]: stock increases of carbon within the boundaries of the installation.

Emission factor

CaCO3
0,440 tCO2/t CaCO3

MgCO3
0,522 tCO2/t MgCO3

FeCO3
0,380 tCO2/t FeCO3

—
raw materials (calcination of limestone, dolomite and carbonatic iron ores, e.g. FeCO3),

—
conventional fuels (natural gas, coal and coke),

—
reducing agents (coke, coal, plastics, etc.),

—
process gases (coke oven gas (COG), blast furnace gas (BFG) and basic oxygen furnace gas (BOFG)),

—
consumption of graphite electrodes,

—
other fuels,

—
waste gas scrubbing.

(a)
for the integrated steelworks as a whole, using the mass-balance approach; or

(b)
the installation for the production of pig iron and steel as individual activity of the integrated steelworks.

—
input [tC]:all carbon entering the boundaries of the installation,

—
products [tC]:all carbon in products and materials, including by-products, leaving the boundaries of the installation,

—
export [tC]:carbon exported from the boundaries of the installation, e.g. discharged to sewer, deposited into landfill or through losses. Export does not include the release of greenhouse gases into the atmosphere,

—
stock changes [tC]:stock increases of carbon within the boundaries of the mass balance.

Emission factor
Value
Unit
Source of emission factor

CaCO3
0,440
tCO2/t CaCO3
Stoichiometric ratio

CaCO3-MgCO3
0,477
tCO2/t CaCO3-MgCO3
Stoichiometric ratio

FeCO3
0,380
tCO2/t FeCO3
Stoichiometric ratio

Direct reduced iron (DRI)
0,07
tCO2/t
IPCC GL 2006

EAF carbon Electrodes
3,00
tCO2/t
IPCC GL 2006

EAF charge carbon
3,04
tCO2/t
IPCC GL 2006

Hot briquetted iron
0,07
tCO2/t
IPCC GL 2006

Oxygen steel furnace gas
1,28
tCO2/t
IPCC GL 2006

Petroleum coke
3,19
tCO2/t
IPCC GL 2006

Purchased pig iron
0,15
tCO2/t
IPCC GL 2006

Scrap iron
0,15
tCO2/t
IPCC GL 2006

Steel
0,04
tCO2/t
IPCC GL 2006

—
calcination of limestone in the raw materials,

—
conventional fossil kiln fuels,

—
alternative fossil-based kiln fuels and raw materials,

—
biomass kiln fuels (biomass wastes),

—
non-kiln fuels,

—
organic carbon content of limestone and shales,

—
raw materials used for waste gas scrubbing.

Substance
Stoichiometric ratios

CaCO3
0,440 [tCO2/t CaCO3]

MgCO3
0,522 [tCO2/t MgCO3]

FeCO3
0,380 [tCO2/t FeCO3]

C
3,664 [tCO2/t C]

—
by direct weighing of clinker or,

—
based on cement deliveries using the following formula (material balance taking into account dispatch of clinker, clinker supplies as well as clinker stock variation):

Oxide
Stoichiometric ratios[tCO2]/[tearth alkali oxide]

CaO
0,785

MgO
1,092

EFCKD
=
emission factor of partially calcined cement kiln dust [tCO2/t CKD]

EFCli
=
installation specific emission factor of clinker [CO2/t clinker]

d
=
degree of CKD calcination (released CO2as % of total carbonate CO2in the raw mix)

—
calcination of limestone and dolomite in the raw materials,

—
conventional fossil kiln fuels,

—
alternative fossil-based kiln fuels and raw materials,

—
biomass kiln fuels (biomass wastes),

—
other fuels.

Substance
Stoichiometric ratios

CaCO3
0,440 [tCO2/t CaCO3]

MgCO3
0,522 [tCO2/t MgCO3]

Oxide
Stoichiometric ratios [tCO2]/[tearth alkali oxide]

CaO
0,785

MgO
1,092

—
decomposition of alkali- and earth alkali carbonates during melting of the raw material,

—
conventional fossil fuels,

—
alternative fossil-based fuels and raw materials,

—
biomass fuels (biomass wastes),

—
other fuels,

—
carbon containing additives including coke and coal dust,

—
waste gas scrubbing.

Carbonate
Emission factor[tCO2/t carbonate]
Remarks

CaCO3
0,440

MgCO3
0,522

Na2CO3
0,415

BaCO3
0,223

Li2CO3
0,596

K2CO3
0,318

SrC03
0,298

NaHCO3
0,524

General:XY(CO3)Z
Emission factor =[MCO2]/{Y * [Mx] + Z * [MCO32-]}
X = alkali earth or alkali metalMx= molecular weight of X in [g/mol]MCO2= molecular weight of CO2= 44 [g/mol]MCO3-= molecular weight of CO32-= 60 [g/mol]Y= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)Z = stoichiometric number of CO32-= 1
Y
= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)

Y
= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)

Y
= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)

—
conventional fossil kiln fuels,

—
alternative fossil-based kiln fuels,

—
biomass kiln fuels,

—
calcination of limestone/dolomite and other carbonates in the raw material,

—
limestone and other carbonates for reducing air pollutants and other flue gas cleaning,

—
fossil/biomass additives used to induce porosity, e.g. polystyrol, residues from paper production or sawdust,

—
fossil organic material in the clay and other raw materials.

Carbonates
Stoichiometric ratios

CaCO3
0,440 [tCO2/t CaCO3]

MgCO3
0,522 [tCO2/t MgCO3]

BaCO3
0,223 [tCO2/t BaCO3]

General:XY(CO3)Z
Emission factor = [MCO2]/{Y * [Mx] + Z * [MCO32-]}
X = alkali earth or alkali metalMx= molecular weight of X in [g/mol]MCO2= molecular weight of CO2= 44 [g/mol]MCO3-= molecular weight of CO32-= 60 [g/mol]Y= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)Z = stoichiometric number of CO32-= 1
Y
= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)

Y
= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)

Y
= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)

Oxide
Stoichiometric ratios
Remarks

CaO
0,785 [tonne CO2per tonne of oxide]

MgO
1,092 [tonne CO2per tonne of oxide]

BaO
0,287 [tonne CO2per tonne of oxide]

General:XY(O)Z
Emission factor = [MCO2]/{Y * [Mx] + Z * [MO]}
X = alkali earth or alkali metalMx= molecular weight of X in [g/mol]MCO2= molecular weight of CO2= 44 [g/mol]MO= molecular weight of O = 16 [g/mol]Y= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)Z = stoichiometric number of O = 1
Y
= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)

Y
= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)

Y
= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)

—
power boilers, gas turbines, and other combustion devices producing steam or power for the mill,

—
recovery boilers and other devices burning spent pulping liquors,

—
incinerators,

—
lime kilns and calciners,

—
waste gas scrubbing,

—
fossil fuel-fired dryers (such as infrared dryers).

Carbonate type and origin
Emission factor[tCO2/t carbonate]

Pulp mill make-up CaCO3
0,440

Pulp mill make-up Na2CO3
0,415

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC(1), and in particular Article 14(1) thereof,

(1) The complete, consistent, transparent and accurate monitoring and reporting of greenhouse gas emissions in accordance with the guidelines laid down in this Decision are fundamental for the operation of the greenhouse gas emission allowance trading scheme established in Directive 2003/87/EC.

(2) During the first compliance cycle of the greenhouse gas emissions trading scheme, covering the year 2005, operators, verifiers and competent authorities of Member States have gathered first experience of monitoring, verifying and reporting pursuant to Commission Decision 2004/156/EC of 29 January 2004 establishing guidelines for the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council(2).

(3) Following the review of Decision 2004/156/EC, it was apparent that the guidelines laid down in that Decision required several changes in order to render them more clear and cost-efficient. Due to the substantial number of amendments it is appropriate to replace Decision 2004/156/EC.

(4) It is appropriate to facilitate the application of the guidelines for installations with average verified reported emissions of less than 25 000 tonnes of fossil CO2per year during the previous trading period, as well as to achieve further harmonization and clarify technical issues.

(5) Where applicable, account has been taken of the guidance on the monitoring of greenhouse gases as developed by Intergovernmental Panel on Climate Change (IPCC), the International Standardisation Organisation (ISO), the Greenhouse Gas Protocol Initiative of the World Business Council on Sustainable Development (WBCSD) and the World Resources Institute (WRI).

(6) The information provided by operators pursuant to this Decision should facilitate the cross-attribution of emissions reported under Directive 2003/87/EC with emissions reported to the European Pollutants Release and Transfer Register (EPRTR) established by Regulation (EC) No 166/2006 of the European Parliament and of the Council of 18 January 2006 concerning the establishment of a European Pollutant Release and Transfer Register and amending Council Directives 91/689/EEC and 96/61/EC(3)as well as with emissions reported in national inventories using the different source categories of the Intergovernmental Panel on Climate Change (IPCC).

(7) By increasing the overall cost-effectiveness of monitoring methodologies, without compromising the accuracy of reported emission data and the overall integrity of the monitoring systems, operators and competent authorities should generally be able to meet their obligations under Directive 2003/87/EC at significantly reduced costs. This applies in particular to plants using pure biomass fuels and to small emitters.

(8) The reporting requirements have been aligned with those under Article 21 of Directive 2003/87/EC.

(9) The requirements for the monitoring plan have been clarified and made more stringent in order to better reflect its importance in ensuring sound reporting and robust verification results.

(10) Table 1 specifying minimum requirements set out in Annex I should be for permanent use. The specific entries in that Table have been reviewed based on information collected by Member States, operators and verifiers, taking into account the changes made to the provisions regarding combustion emissions from activities listed in Annex I to Directive 2003/87/EC and to the activity specific guidelines and should now reflect an appropriate balance between cost-effectiveness and accuracy.

(11) A fall-back approach with minimum uncertainty thresholds has been introduced in order to provide an alternative route for the monitoring of emissions from very specific or complex installations exempting those installations from the application of the tier-based approach and enabling the design of a fully customized monitoring methodology.

(12) The provisions concerning transferred and inherent CO2entering or leaving installations covered by Directive 2003/87/EC as pure substance or fuel have been clarified and made more stringent, in order to improve the consistency with the reporting requirements of Member States under the Kyoto Protocol to the United Nations Framework Convention on Climate Change.

(13) The list of reference emission factors has been expanded and updated using information from the 2006 Guidelines of the Intergovernmental Panel on Climate Change, hereinafter ‘the IPCC guidelines’. The list has also been extended with reference values for net calorific values for a wide range of fuels based on the IPCC Guidelines.

(14) The Section on control and verification has been reviewed and revised in order to improve conceptual and linguistic consistency with guidance developed by the European Cooperation for Accreditation (EA), the European Committee for Standardisation (CEN) and ISO.

(15) As regards the determination of fuel and material properties, the requirements for the use of results from analytical laboratories and online gas analysers have been clarified taking into account the experience from the implementation of the respective requirements across Member States during the first trading period. Additional requirements on sampling methods and frequencies have also been provided.

(16) To improve the cost-effectiveness for installations with annual emissions of less than 25 000 tonnes of fossil CO2certain exemptions from the specific requirements applying to installations in general have been added.

(17) The use of oxidation factors for the purposes of the monitoring methodology has been made optional for combustion processes. A mass-balance approach has been added for installations producing carbon black and for gas processing terminals. The uncertainty requirements for the determination of emissions from flares have been lowered in order to reflect the specific technical conditions of these facilities.

(18) The mass-balance approach should not be part of the activity-specific guidelines for mineral oil refineries as listed in Annex I to Directive 2003/87/EC due to the problems reported during the first reporting in respect to the achievable accuracy. Guidance for catalytic cracker regeneration, other catalyst regeneration and flexi-cokers emissions has been revised to reflect the specific technical conditions of those facilities.

(19) The provisions and thresholds for the application of the mass-balance approach have been made stricter for installations producing coke, sinter, iron and steel. Emission factors from the IPCC guidelines have been added.

(20) The terminology and methodologies for installations producing cement clinker and for installations producing lime have been aligned with commercial practices of the sectors covered by this Decision. The use of activity data, emission factor and conversion factor has been made consistent with the other activities covered under Directive 2003/87/EC.

(21) Additional emission factors have been provided in Annex IX for installations from the glass industry.

(22) The uncertainty requirements for emissions from the calcination of raw materials for installations from the ceramics industry have been made less stringent to better reflect situations in which clays origin directly from quarries. The purely output-based method should no longer be used because of its limited applicability as observed during the first reporting cycle.

(23) Specific guidelines for the determination of greenhouse gas emissions by continuous emission measurement systems should be added to facilitate a consistent use of measurement-based monitoring approaches commensurate to Articles 14 and 24 and Annex IV of Directive 2003/87/EC.

(24) Recognition of activities relating to carbon capture and storage is not provided for in this Decision, but will depend on an amendment of Directive 2003/87/EC or on the inclusion of those activities pursuant to Article 24 of that Directive.

(25) The guidelines contained in the Annexes to this Decision set out the revised detailed criteria for the monitoring and reporting of greenhouse gas emissions resulting from the activities listed in Annex I of Directive 2003/87/EC. These are specified in relation to those activities, based on the principles for monitoring and reporting set out in Annex IV of that Directive that should apply as of 1 January 2008.

(26) Article 15 of Directive 2003/87/EC requires Member States to ensure that reports submitted by operators are verified in accordance with the criteria set out in Annex V of that Directive.

(27) It is envisaged that a further review of the guidelines laid down in this Decision will be carried out within two years of its date of applicability.

(28) The measures provided for in this Decision are in accordance with the opinion of the Committee established by Article 8 of Decision 93/389/EEC(4),

HAS ADOPTED THIS DECISION:
Article 1

The guidelines for the monitoring and reporting of greenhouse gas emissions from the activities listed in Annex I to Directive 2003/87/EC are set out in the Annexes to this Decision.

Those guidelines are based on the principles set out in Annex IV to that Directive.
Article 2

Decision 2004/156/EC is repealed from the date referred to in Article 3.
Article 3

This Decision shall apply from 1 January 2008.
Article 4

This Decision is addressed to the Member States.
THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC(1), and in particular Article 14(1) thereof,

(1) The complete, consistent, transparent and accurate monitoring and reporting of greenhouse gas emissions in accordance with the guidelines laid down in this Decision are fundamental for the operation of the greenhouse gas emission allowance trading scheme established in Directive 2003/87/EC.

(2) During the first compliance cycle of the greenhouse gas emissions trading scheme, covering the year 2005, operators, verifiers and competent authorities of Member States have gathered first experience of monitoring, verifying and reporting pursuant to Commission Decision 2004/156/EC of 29 January 2004 establishing guidelines for the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council(2).

(3) Following the review of Decision 2004/156/EC, it was apparent that the guidelines laid down in that Decision required several changes in order to render them more clear and cost-efficient. Due to the substantial number of amendments it is appropriate to replace Decision 2004/156/EC.

(4) It is appropriate to facilitate the application of the guidelines for installations with average verified reported emissions of less than 25 000 tonnes of fossil CO2per year during the previous trading period, as well as to achieve further harmonization and clarify technical issues.

(5) Where applicable, account has been taken of the guidance on the monitoring of greenhouse gases as developed by Intergovernmental Panel on Climate Change (IPCC), the International Standardisation Organisation (ISO), the Greenhouse Gas Protocol Initiative of the World Business Council on Sustainable Development (WBCSD) and the World Resources Institute (WRI).

(6) The information provided by operators pursuant to this Decision should facilitate the cross-attribution of emissions reported under Directive 2003/87/EC with emissions reported to the European Pollutants Release and Transfer Register (EPRTR) established by Regulation (EC) No 166/2006 of the European Parliament and of the Council of 18 January 2006 concerning the establishment of a European Pollutant Release and Transfer Register and amending Council Directives 91/689/EEC and 96/61/EC(3)as well as with emissions reported in national inventories using the different source categories of the Intergovernmental Panel on Climate Change (IPCC).

(7) By increasing the overall cost-effectiveness of monitoring methodologies, without compromising the accuracy of reported emission data and the overall integrity of the monitoring systems, operators and competent authorities should generally be able to meet their obligations under Directive 2003/87/EC at significantly reduced costs. This applies in particular to plants using pure biomass fuels and to small emitters.

(8) The reporting requirements have been aligned with those under Article 21 of Directive 2003/87/EC.

(9) The requirements for the monitoring plan have been clarified and made more stringent in order to better reflect its importance in ensuring sound reporting and robust verification results.

(10) Table 1 specifying minimum requirements set out in Annex I should be for permanent use. The specific entries in that Table have been reviewed based on information collected by Member States, operators and verifiers, taking into account the changes made to the provisions regarding combustion emissions from activities listed in Annex I to Directive 2003/87/EC and to the activity specific guidelines and should now reflect an appropriate balance between cost-effectiveness and accuracy.

(11) A fall-back approach with minimum uncertainty thresholds has been introduced in order to provide an alternative route for the monitoring of emissions from very specific or complex installations exempting those installations from the application of the tier-based approach and enabling the design of a fully customized monitoring methodology.

(12) The provisions concerning transferred and inherent CO2entering or leaving installations covered by Directive 2003/87/EC as pure substance or fuel have been clarified and made more stringent, in order to improve the consistency with the reporting requirements of Member States under the Kyoto Protocol to the United Nations Framework Convention on Climate Change.

(13) The list of reference emission factors has been expanded and updated using information from the 2006 Guidelines of the Intergovernmental Panel on Climate Change, hereinafter ‘the IPCC guidelines’. The list has also been extended with reference values for net calorific values for a wide range of fuels based on the IPCC Guidelines.

(14) The Section on control and verification has been reviewed and revised in order to improve conceptual and linguistic consistency with guidance developed by the European Cooperation for Accreditation (EA), the European Committee for Standardisation (CEN) and ISO.

(15) As regards the determination of fuel and material properties, the requirements for the use of results from analytical laboratories and online gas analysers have been clarified taking into account the experience from the implementation of the respective requirements across Member States during the first trading period. Additional requirements on sampling methods and frequencies have also been provided.

(16) To improve the cost-effectiveness for installations with annual emissions of less than 25 000 tonnes of fossil CO2certain exemptions from the specific requirements applying to installations in general have been added.

(17) The use of oxidation factors for the purposes of the monitoring methodology has been made optional for combustion processes. A mass-balance approach has been added for installations producing carbon black and for gas processing terminals. The uncertainty requirements for the determination of emissions from flares have been lowered in order to reflect the specific technical conditions of these facilities.

(18) The mass-balance approach should not be part of the activity-specific guidelines for mineral oil refineries as listed in Annex I to Directive 2003/87/EC due to the problems reported during the first reporting in respect to the achievable accuracy. Guidance for catalytic cracker regeneration, other catalyst regeneration and flexi-cokers emissions has been revised to reflect the specific technical conditions of those facilities.

(19) The provisions and thresholds for the application of the mass-balance approach have been made stricter for installations producing coke, sinter, iron and steel. Emission factors from the IPCC guidelines have been added.

(20) The terminology and methodologies for installations producing cement clinker and for installations producing lime have been aligned with commercial practices of the sectors covered by this Decision. The use of activity data, emission factor and conversion factor has been made consistent with the other activities covered under Directive 2003/87/EC.

(21) Additional emission factors have been provided in Annex IX for installations from the glass industry.

(22) The uncertainty requirements for emissions from the calcination of raw materials for installations from the ceramics industry have been made less stringent to better reflect situations in which clays origin directly from quarries. The purely output-based method should no longer be used because of its limited applicability as observed during the first reporting cycle.

(23) Specific guidelines for the determination of greenhouse gas emissions by continuous emission measurement systems should be added to facilitate a consistent use of measurement-based monitoring approaches commensurate to Articles 14 and 24 and Annex IV of Directive 2003/87/EC.

(24) Recognition of activities relating to carbon capture and storage is not provided for in this Decision, but will depend on an amendment of Directive 2003/87/EC or on the inclusion of those activities pursuant to Article 24 of that Directive.

(25) The guidelines contained in the Annexes to this Decision set out the revised detailed criteria for the monitoring and reporting of greenhouse gas emissions resulting from the activities listed in Annex I of Directive 2003/87/EC. These are specified in relation to those activities, based on the principles for monitoring and reporting set out in Annex IV of that Directive that should apply as of 1 January 2008.

(26) Article 15 of Directive 2003/87/EC requires Member States to ensure that reports submitted by operators are verified in accordance with the criteria set out in Annex V of that Directive.

(27) It is envisaged that a further review of the guidelines laid down in this Decision will be carried out within two years of its date of applicability.

(28) The measures provided for in this Decision are in accordance with the opinion of the Committee established by Article 8 of Decision 93/389/EEC(4),

HAS ADOPTED THIS DECISION:
The guidelines for the monitoring and reporting of greenhouse gas emissions from the activities listed in Annex I to Directive 2003/87/EC are set out in the Annexes to this Decision.

Those guidelines are based on the principles set out in Annex IV to that Directive.
Decision 2004/156/EC is repealed from the date referred to in Article 3.
This Decision shall apply from 1 January 2008.
This Decision is addressed to the Member States.
1.   INTRODUCTIONANNEX IGENERAL GUIDELINESCONTENTS

1. | Introduction | 7

2. | Definitions | 7

3. | Monitoring and reporting principles | 10

4. | Monitoring of greenhouse gas emissions | 11

4.1. | Boundaries | 11

4.2. | Calculation and measurement based methodologies | 11

4.3. | The monitoring plan | 12

5. | Calculation-based methodologies for CO2emissions | 13

5.1. | Calculation formulae | 13

5.2. | Tiers of approaches | 14

5.3. | Fall-back approaches | 19

5.4. | Activity data | 19

5.5. | Emission factors | 20

5.6. | Oxidation and conversion factors | 20

5.7. | Transferred CO2 | 21

6. | Measurement-based methodologies | 21

6.1. | General | 21

6.2. | Tiers for measurement-based methodologies | 22

6.3. | Further procedures and requirements | 22

7. | Uncertainty assessment | 23

7.1. | Calculation | 23

7.2. | Measurement | 25

8. | Reporting | 25

9. | Retention of information | 27

10. | Control and verification | 28

10.1. | Data acquisition and handling | 28

10.2. | Control system | 28

10.3. | Control activities | 28

10.3.1. | Procedures and responsibilities | 28

10.3.2. | Quality assurance | 29

10.3.3. | Reviews and validation of data | 29

10.3.4. | Outsourced processes | 30

10.3.5. | Corrections and corrective action | 30

10.3.6. | Records and documentation | 30

10.4. | Verification | 30

10.4.1. | General principles | 30

10.4.2. | Verification methodology | 31

11. | Emission factors | 33

12. | List of CO2-neutral biomass | 34

13. | Determination of activity-specific data and factors | 36

13.1. | Determination of net calorific values and emission factors for fuels | 36

13.2. | Determination of activity specific oxidation factors | 37

13.3. | Determination of process emission factors, conversion factors and composition data | 37

13.4. | Determination of a biomass fraction | 37

13.5. | Requirements for determination of fuel and material properties | 38

13.5.1. | Use of accredited laboratories | 38

13.5.2. | Use of non-accredited laboratories | 38

13.5.3. | Online gas analyser and gas chromatographs | 39

13.6. | Sampling methods and frequency of analyses | 39

14. | Reporting format | 40

14.1. | Identification of installation | 40

14.2. | Overview activities and emissions within an installation | 41

14.3. | Combustion emissions (calculation) | 42

14.4. | Process emissions (calculation) | 42

14.5. | Mass-balance approach | 43

14.6. | Measurement approach | 43

15. | Reporting categories | 43

15.1. | IPCC reporting format | 43

15.2. | IPPC source category code of EPRTR Regulation | 45

16. | Requirements for installations with low emissions | 47This Annex contains the general guidelines for the monitoring and reporting of emissions from the activities listed in Annex I to Directive 2003/87/ECof greenhouse gases specified in relation to those activities. Additional guidelines on activity-specific emissions are set out in Annexes II-XI.

2.   DEFINITIONSFor the purposes of this Annex and Annexes II to XII the definitions of Directive 2003/87/EC shall apply.
1. | In addition the following basic definitions shall apply:(a)‘activities’ means the activities listed in Annex I to Directive 2003/87/EC;(b)‘competent authority’ means the competent authority or authorities designated in accordance with Article 18 of the Directive 2003/87/EC;(c)‘emission source’ means a separately identifiable part (point or process) of an installation from which relevant greenhouse gases are emitted;(d)‘source stream’ means 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 or production;(e)‘monitoring methodology’ means the sum of approaches used by an operator to determine the emissions of a given installation;(f)‘monitoring plan’ means a detailed, complete and transparent documentation of the monitoring methodology of a specific installation, including documentation of the data acquisition and data handling activities, and the system to control the trueness thereof;(g)‘tier’ means a specific element of a methodology for determining activity data, emission factors and oxidation or conversion factors;(h)‘annual’ means a period of time covering a calendar year from 1 January to 31 December;(i)‘reporting period’ means one calendar year during which emissions have to be monitored and reported;(j)‘trading period’ means a multiple year phase of the emission trading scheme (e.g. 2005-2007 or 2008-2012) for which a national allocation plan is issued by the Member State in accordance with Article 11(1) and (2) of the Directive 2003/87/EC. | (a) | ‘activities’ means the activities listed in Annex I to Directive 2003/87/EC; | (b) | ‘competent authority’ means the competent authority or authorities designated in accordance with Article 18 of the Directive 2003/87/EC; | (c) | ‘emission source’ means a separately identifiable part (point or process) of an installation from which relevant greenhouse gases are emitted; | (d) | ‘source stream’ means 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 or production; | (e) | ‘monitoring methodology’ means the sum of approaches used by an operator to determine the emissions of a given installation; | (f) | ‘monitoring plan’ means a detailed, complete and transparent documentation of the monitoring methodology of a specific installation, including documentation of the data acquisition and data handling activities, and the system to control the trueness thereof; | (g) | ‘tier’ means a specific element of a methodology for determining activity data, emission factors and oxidation or conversion factors; | (h) | ‘annual’ means a period of time covering a calendar year from 1 January to 31 December; | (i) | ‘reporting period’ means one calendar year during which emissions have to be monitored and reported; | (j) | ‘trading period’ means a multiple year phase of the emission trading scheme (e.g. 2005-2007 or 2008-2012) for which a national allocation plan is issued by the Member State in accordance with Article 11(1) and (2) of the Directive 2003/87/EC.

(a) | ‘activities’ means the activities listed in Annex I to Directive 2003/87/EC;

(b) | ‘competent authority’ means the competent authority or authorities designated in accordance with Article 18 of the Directive 2003/87/EC;

(c) | ‘emission source’ means a separately identifiable part (point or process) of an installation from which relevant greenhouse gases are emitted;

(d) | ‘source stream’ means 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 or production;

(e) | ‘monitoring methodology’ means the sum of approaches used by an operator to determine the emissions of a given installation;

(f) | ‘monitoring plan’ means a detailed, complete and transparent documentation of the monitoring methodology of a specific installation, including documentation of the data acquisition and data handling activities, and the system to control the trueness thereof;

(g) | ‘tier’ means a specific element of a methodology for determining activity data, emission factors and oxidation or conversion factors;

(h) | ‘annual’ means a period of time covering a calendar year from 1 January to 31 December;

(i) | ‘reporting period’ means one calendar year during which emissions have to be monitored and reported;

(j) | ‘trading period’ means a multiple year phase of the emission trading scheme (e.g. 2005-2007 or 2008-2012) for which a national allocation plan is issued by the Member State in accordance with Article 11(1) and (2) of the Directive 2003/87/EC.

2. | The following definitions shall apply in relation to emissions, fuels and materials:(a)‘combustion emissions’ means greenhouse gas emissions occurring during the exothermic reaction of a fuel with oxygen;(b)‘process emissions’ means greenhouse gas emissions other than combustion emissions occurring as a result of intentional and unintentional reactions between substances or their transformation, including the chemical or electrolytic reduction of metal ores, the thermal decomposition of substances, and the formation of substances for use as product or feedstock;(c)‘inherent CO2’ means CO2which is part of a fuel;(d)‘conservative’ means that a set of assumptions is defined in order to ensure that no under-estimation of annual emissions occurs;(e)‘batch’ means an amount of fuel or material representatively sampled and characterised and transferred as one shipment or continuously over a specific period of time;(f)‘commercially traded fuels’ means fuels of specified composition which are frequently and freely traded, if the specific batch has been traded between economically-independent parties, including all commercial standard fuels, natural gas, light and heavy fuel oil, coal, petroleum coke;(g)‘commercially traded materials’ means materials of specified composition which are frequently and freely traded, if the specific batch has been traded between economically independent parties;(h)‘commercial standard fuel’ means the internationally standardised commercial fuels which exhibit a 95 % confidence interval of not more than ± 1 % for their specified calorific value, including gas oil, light fuel oil, gasoline, lamp oil, kerosene, ethane, propane and butane. | (a) | ‘combustion emissions’ means greenhouse gas emissions occurring during the exothermic reaction of a fuel with oxygen; | (b) | ‘process emissions’ means greenhouse gas emissions other than combustion emissions occurring as a result of intentional and unintentional reactions between substances or their transformation, including the chemical or electrolytic reduction of metal ores, the thermal decomposition of substances, and the formation of substances for use as product or feedstock; | (c) | ‘inherent CO2’ means CO2which is part of a fuel; | (d) | ‘conservative’ means that a set of assumptions is defined in order to ensure that no under-estimation of annual emissions occurs; | (e) | ‘batch’ means an amount of fuel or material representatively sampled and characterised and transferred as one shipment or continuously over a specific period of time; | (f) | ‘commercially traded fuels’ means fuels of specified composition which are frequently and freely traded, if the specific batch has been traded between economically-independent parties, including all commercial standard fuels, natural gas, light and heavy fuel oil, coal, petroleum coke; | (g) | ‘commercially traded materials’ means materials of specified composition which are frequently and freely traded, if the specific batch has been traded between economically independent parties; | (h) | ‘commercial standard fuel’ means the internationally standardised commercial fuels which exhibit a 95 % confidence interval of not more than ± 1 % for their specified calorific value, including gas oil, light fuel oil, gasoline, lamp oil, kerosene, ethane, propane and butane.

(a) | ‘combustion emissions’ means greenhouse gas emissions occurring during the exothermic reaction of a fuel with oxygen;

(b) | ‘process emissions’ means greenhouse gas emissions other than combustion emissions occurring as a result of intentional and unintentional reactions between substances or their transformation, including the chemical or electrolytic reduction of metal ores, the thermal decomposition of substances, and the formation of substances for use as product or feedstock;

(c) | ‘inherent CO2’ means CO2which is part of a fuel;

(d) | ‘conservative’ means that a set of assumptions is defined in order to ensure that no under-estimation of annual emissions occurs;

(e) | ‘batch’ means an amount of fuel or material representatively sampled and characterised and transferred as one shipment or continuously over a specific period of time;

(f) | ‘commercially traded fuels’ means fuels of specified composition which are frequently and freely traded, if the specific batch has been traded between economically-independent parties, including all commercial standard fuels, natural gas, light and heavy fuel oil, coal, petroleum coke;

(g) | ‘commercially traded materials’ means materials of specified composition which are frequently and freely traded, if the specific batch has been traded between economically independent parties;

(h) | ‘commercial standard fuel’ means the internationally standardised commercial fuels which exhibit a 95 % confidence interval of not more than ± 1 % for their specified calorific value, including gas oil, light fuel oil, gasoline, lamp oil, kerosene, ethane, propane and butane.

3. | The following definitions shall apply in relation to measurement:(a)‘accuracy’ means the closeness of the agreement between the result of a measurement and the true value of the particular quantity (or a reference value determined empirically using internationally accepted and traceable calibration materials and standard methods), taking into account both, random and systematic factors;(b)‘uncertainty’ means a parameter, associated with the result of the determination of a quantity, that characterises the dispersion of the values that could reasonably be attributed to the particular quantity, including the effects of systematic as well as of random factors and expressed in per cent and describes a confidence interval around the mean value comprising 95 % of inferred values taking into account any asymmetry of the distribution of values;(c)‘arithmetic mean’ means the sum of all the members of a set of values divided by the number of items in the set;(d)‘measurement’ means a set of operations having the object of determining the value of a quantity;(e)‘measurement instrument’ means a device intended to be used to make measurements, alone or in conjunction with supplementary device(s);(f)‘measurement system’ means a complete set of measurement instruments and other equipment, like sampling and data processing equipment, used for the determination of variables like the activity data, the carbon content, the calorific value or the emission factor of the CO2emissions;(g)‘calibration’ means the set of operations, which establish, under specified conditions, the relations between values indicated by a measuring instrument or measuring system, or values represented by a material measure or a reference material and the corresponding values of a quantity realised by a reference standard;(h)‘continuous emission measurement’ means a set of operations having the objective of determining the value of a quantity by means of periodic (several per hour) measurements, applying eitherin-situmeasurements in the stack or extractive procedures with a measurement instrument located close to the stack; it does not include measurement approaches based on the collection of individual samples from the stack;(i)‘standard conditions’ means temperature of 273,15 K (i.e. 0oC) and pressure conditions of 101 325 Pa defining normal cubic meters (Nm3). | (a) | ‘accuracy’ means the closeness of the agreement between the result of a measurement and the true value of the particular quantity (or a reference value determined empirically using internationally accepted and traceable calibration materials and standard methods), taking into account both, random and systematic factors; | (b) | ‘uncertainty’ means a parameter, associated with the result of the determination of a quantity, that characterises the dispersion of the values that could reasonably be attributed to the particular quantity, including the effects of systematic as well as of random factors and expressed in per cent and describes a confidence interval around the mean value comprising 95 % of inferred values taking into account any asymmetry of the distribution of values; | (c) | ‘arithmetic mean’ means the sum of all the members of a set of values divided by the number of items in the set; | (d) | ‘measurement’ means a set of operations having the object of determining the value of a quantity; | (e) | ‘measurement instrument’ means a device intended to be used to make measurements, alone or in conjunction with supplementary device(s); | (f) | ‘measurement system’ means a complete set of measurement instruments and other equipment, like sampling and data processing equipment, used for the determination of variables like the activity data, the carbon content, the calorific value or the emission factor of the CO2emissions; | (g) | ‘calibration’ means the set of operations, which establish, under specified conditions, the relations between values indicated by a measuring instrument or measuring system, or values represented by a material measure or a reference material and the corresponding values of a quantity realised by a reference standard; | (h) | ‘continuous emission measurement’ means a set of operations having the objective of determining the value of a quantity by means of periodic (several per hour) measurements, applying eitherin-situmeasurements in the stack or extractive procedures with a measurement instrument located close to the stack; it does not include measurement approaches based on the collection of individual samples from the stack; | (i) | ‘standard conditions’ means temperature of 273,15 K (i.e. 0oC) and pressure conditions of 101 325 Pa defining normal cubic meters (Nm3).

(a) | ‘accuracy’ means the closeness of the agreement between the result of a measurement and the true value of the particular quantity (or a reference value determined empirically using internationally accepted and traceable calibration materials and standard methods), taking into account both, random and systematic factors;

(b) | ‘uncertainty’ means a parameter, associated with the result of the determination of a quantity, that characterises the dispersion of the values that could reasonably be attributed to the particular quantity, including the effects of systematic as well as of random factors and expressed in per cent and describes a confidence interval around the mean value comprising 95 % of inferred values taking into account any asymmetry of the distribution of values;

(c) | ‘arithmetic mean’ means the sum of all the members of a set of values divided by the number of items in the set;

(d) | ‘measurement’ means a set of operations having the object of determining the value of a quantity;

(e) | ‘measurement instrument’ means a device intended to be used to make measurements, alone or in conjunction with supplementary device(s);

(f) | ‘measurement system’ means a complete set of measurement instruments and other equipment, like sampling and data processing equipment, used for the determination of variables like the activity data, the carbon content, the calorific value or the emission factor of the CO2emissions;

(g) | ‘calibration’ means the set of operations, which establish, under specified conditions, the relations between values indicated by a measuring instrument or measuring system, or values represented by a material measure or a reference material and the corresponding values of a quantity realised by a reference standard;

(h) | ‘continuous emission measurement’ means a set of operations having the objective of determining the value of a quantity by means of periodic (several per hour) measurements, applying eitherin-situmeasurements in the stack or extractive procedures with a measurement instrument located close to the stack; it does not include measurement approaches based on the collection of individual samples from the stack;

(i) | ‘standard conditions’ means temperature of 273,15 K (i.e. 0oC) and pressure conditions of 101 325 Pa defining normal cubic meters (Nm3).

4. | The following definitions relating to calculation-based methodologies and measurement-based methodologies for CO2emissions shall apply:(a)‘unreasonable costs’ means costs of a measure disproportionate to its overall benefits as established by the competent authority. In respect to the choice of tier levels, the threshold may be defined as the value of the allowances corresponding to an improvement of the level of accuracy. For measures increasing the quality of reported emissions but without direct impact on accuracy, unreasonable cost may correspond to a fraction exceeding an indicative threshold of 1 % of the average value of the available emissions data reported for the previous trading period. For installations without this history, data from representative installations carrying out the same or comparable activities are used as reference and scaled according to their capacity.(b)‘technically feasible’ means that technical resources capable of meeting the needs of a proposed system can be acquired by the operator in the required time;(c)‘de minimissource streams’ means a group of minor source streams selected by the operator and jointly emitting 1 kilotonnes of fossil CO2or less per year, or that contribute less than 2 % (up to a total maximum contribution of 20 kilotonnes of fossil CO2per year) of total annual emissions of fossil CO2of that installation before subtraction of transferred CO2, whichever is the highest in terms of absolute emissions;(d)‘major source streams’ means a group of source streams which do not belong to the group of ‘minor source streams’;(e)‘minor source streams’ means those source streams selected by the operator to jointly emit 5 kilotonnes of fossil CO2or less per year or to contribute less than 10 % (up to a total maximum contribution of 100 kilotonnes of fossil CO2per year), to the total annual emissions of fossil CO2of an installation before subtraction of transferred CO2, whichever is the highest in terms of absolute emissions.(f)‘biomass’ means non-fossilised and biodegradable organic material originating from plants, animals and micro-organisms, including products, by-products, residues and waste from agriculture, forestry and related industries as well as the non-fossilised and biodegradable organic fractions of industrial and municipal wastes, including gases and liquids recovered from the decomposition of non-fossilised and biodegradable organic material;(g)‘pure’ relating to a substance means that a material or fuel consists of at least 97 % (related to mass) of the specified substance or element — corresponding to the commercial classification of ‘purum’. For biomass this relates to the fraction of biomass carbon in the total amount of carbon in the fuel or material;(h)‘energy-balance method’ means a method to estimate the amount of energy used as fuel in a boiler, calculated as sum of utilisable heat and all relevant losses of energy by radiation, transmission and via the flue gas. | (a) | ‘unreasonable costs’ means costs of a measure disproportionate to its overall benefits as established by the competent authority. In respect to the choice of tier levels, the threshold may be defined as the value of the allowances corresponding to an improvement of the level of accuracy. For measures increasing the quality of reported emissions but without direct impact on accuracy, unreasonable cost may correspond to a fraction exceeding an indicative threshold of 1 % of the average value of the available emissions data reported for the previous trading period. For installations without this history, data from representative installations carrying out the same or comparable activities are used as reference and scaled according to their capacity. | (b) | ‘technically feasible’ means that technical resources capable of meeting the needs of a proposed system can be acquired by the operator in the required time; | (c) | ‘de minimissource streams’ means a group of minor source streams selected by the operator and jointly emitting 1 kilotonnes of fossil CO2or less per year, or that contribute less than 2 % (up to a total maximum contribution of 20 kilotonnes of fossil CO2per year) of total annual emissions of fossil CO2of that installation before subtraction of transferred CO2, whichever is the highest in terms of absolute emissions; | (d) | ‘major source streams’ means a group of source streams which do not belong to the group of ‘minor source streams’; | (e) | ‘minor source streams’ means those source streams selected by the operator to jointly emit 5 kilotonnes of fossil CO2or less per year or to contribute less than 10 % (up to a total maximum contribution of 100 kilotonnes of fossil CO2per year), to the total annual emissions of fossil CO2of an installation before subtraction of transferred CO2, whichever is the highest in terms of absolute emissions. | (f) | ‘biomass’ means non-fossilised and biodegradable organic material originating from plants, animals and micro-organisms, including products, by-products, residues and waste from agriculture, forestry and related industries as well as the non-fossilised and biodegradable organic fractions of industrial and municipal wastes, including gases and liquids recovered from the decomposition of non-fossilised and biodegradable organic material; | (g) | ‘pure’ relating to a substance means that a material or fuel consists of at least 97 % (related to mass) of the specified substance or element — corresponding to the commercial classification of ‘purum’. For biomass this relates to the fraction of biomass carbon in the total amount of carbon in the fuel or material; | (h) | ‘energy-balance method’ means a method to estimate the amount of energy used as fuel in a boiler, calculated as sum of utilisable heat and all relevant losses of energy by radiation, transmission and via the flue gas.

(a) | ‘unreasonable costs’ means costs of a measure disproportionate to its overall benefits as established by the competent authority. In respect to the choice of tier levels, the threshold may be defined as the value of the allowances corresponding to an improvement of the level of accuracy. For measures increasing the quality of reported emissions but without direct impact on accuracy, unreasonable cost may correspond to a fraction exceeding an indicative threshold of 1 % of the average value of the available emissions data reported for the previous trading period. For installations without this history, data from representative installations carrying out the same or comparable activities are used as reference and scaled according to their capacity.

(b) | ‘technically feasible’ means that technical resources capable of meeting the needs of a proposed system can be acquired by the operator in the required time;

(c) | ‘de minimissource streams’ means a group of minor source streams selected by the operator and jointly emitting 1 kilotonnes of fossil CO2or less per year, or that contribute less than 2 % (up to a total maximum contribution of 20 kilotonnes of fossil CO2per year) of total annual emissions of fossil CO2of that installation before subtraction of transferred CO2, whichever is the highest in terms of absolute emissions;

(d) | ‘major source streams’ means a group of source streams which do not belong to the group of ‘minor source streams’;

(e) | ‘minor source streams’ means those source streams selected by the operator to jointly emit 5 kilotonnes of fossil CO2or less per year or to contribute less than 10 % (up to a total maximum contribution of 100 kilotonnes of fossil CO2per year), to the total annual emissions of fossil CO2of an installation before subtraction of transferred CO2, whichever is the highest in terms of absolute emissions.

(f) | ‘biomass’ means non-fossilised and biodegradable organic material originating from plants, animals and micro-organisms, including products, by-products, residues and waste from agriculture, forestry and related industries as well as the non-fossilised and biodegradable organic fractions of industrial and municipal wastes, including gases and liquids recovered from the decomposition of non-fossilised and biodegradable organic material;

(g) | ‘pure’ relating to a substance means that a material or fuel consists of at least 97 % (related to mass) of the specified substance or element — corresponding to the commercial classification of ‘purum’. For biomass this relates to the fraction of biomass carbon in the total amount of carbon in the fuel or material;

(h) | ‘energy-balance method’ means a method to estimate the amount of energy used as fuel in a boiler, calculated as sum of utilisable heat and all relevant losses of energy by radiation, transmission and via the flue gas.

5. | the following definitions relating to control and verification shall apply:(a)‘control risks’ means the susceptibility of a parameter in the Annual Emissions Report to material misstatements that will not be prevented or detected and corrected on a timely basis by the control system;(b)‘detection risk’ means the risk that the verifier will not detect a material misstatement or a material non-conformity;(c)‘inherent risk’ means the susceptibility of a parameter in the annual emissions report to material misstatements, assuming that there were no related control activities;(d)‘verification risk’ means the risk that the verifier expresses an inappropriate verification opinion. Verification risk is a function of inherent risks, control risks, and the detection risk;(e)‘reasonable assurance’ means a high but not absolute level of assurance, expressed positively in the verification opinion, whether the emissions report subject to verification is free from material misstatement and whether the installation does not have material non-conformities;(f)‘materiality level’ means the quantitative threshold or cut-off point to be used to determine the appropriate verification opinion on the emission data reported in the annual emissions report;(g)‘level of assurance’ means the degree to which the verifier is confident in the verification conclusions that it has been proved whether or not the information reported in the annual emission report for an installation is free from material misstatement;(h)‘non-conformity’ means any act or omission of an act by the installation being under verification, either intentional or unintentional, that is contrary to the requirements in the monitoring plan approved by the competent authority under the installation’s permit;(i)‘material non-conformity’ means that a non-conformity to the requirements in the monitoring plan approved by the competent authority under the installation’s permit, could lead to a different treatment of the installation by the competent authority;(j)‘material misstatement’ means a misstatement (omissions, misrepresentations and errors, not considering the permissible uncertainty) in the annual emissions report that, to the professional judgment of the verifier, could affect the treatment of the annual emissions report by the competent authority, e.g. when the misstatement exceeds the materiality level;(k)‘accreditation’ in the context of verification means the issuing of a statement by an accreditation body based on its decision following a detailed assessment related to a verifier conveying formal demonstration of its competence and independence to carry out verification in accordance with specified requirements;(l)‘verification’ means the activities carried out by a verifier to be able to provide a verification opinion as described in Article 15 and Annex V of the Directive 2003/87/EC;(m)‘verifier’ means a competent, independent, accredited verification body or person with responsibility for performing and reporting on the verification process, in accordance with the detailed requirements established by the Member State pursuant to Annex V of the Directive 2003/87/EC. | (a) | ‘control risks’ means the susceptibility of a parameter in the Annual Emissions Report to material misstatements that will not be prevented or detected and corrected on a timely basis by the control system; | (b) | ‘detection risk’ means the risk that the verifier will not detect a material misstatement or a material non-conformity; | (c) | ‘inherent risk’ means the susceptibility of a parameter in the annual emissions report to material misstatements, assuming that there were no related control activities; | (d) | ‘verification risk’ means the risk that the verifier expresses an inappropriate verification opinion. Verification risk is a function of inherent risks, control risks, and the detection risk; | (e) | ‘reasonable assurance’ means a high but not absolute level of assurance, expressed positively in the verification opinion, whether the emissions report subject to verification is free from material misstatement and whether the installation does not have material non-conformities; | (f) | ‘materiality level’ means the quantitative threshold or cut-off point to be used to determine the appropriate verification opinion on the emission data reported in the annual emissions report; | (g) | ‘level of assurance’ means the degree to which the verifier is confident in the verification conclusions that it has been proved whether or not the information reported in the annual emission report for an installation is free from material misstatement; | (h) | ‘non-conformity’ means any act or omission of an act by the installation being under verification, either intentional or unintentional, that is contrary to the requirements in the monitoring plan approved by the competent authority under the installation’s permit; | (i) | ‘material non-conformity’ means that a non-conformity to the requirements in the monitoring plan approved by the competent authority under the installation’s permit, could lead to a different treatment of the installation by the competent authority; | (j) | ‘material misstatement’ means a misstatement (omissions, misrepresentations and errors, not considering the permissible uncertainty) in the annual emissions report that, to the professional judgment of the verifier, could affect the treatment of the annual emissions report by the competent authority, e.g. when the misstatement exceeds the materiality level; | (k) | ‘accreditation’ in the context of verification means the issuing of a statement by an accreditation body based on its decision following a detailed assessment related to a verifier conveying formal demonstration of its competence and independence to carry out verification in accordance with specified requirements; | (l) | ‘verification’ means the activities carried out by a verifier to be able to provide a verification opinion as described in Article 15 and Annex V of the Directive 2003/87/EC; | (m) | ‘verifier’ means a competent, independent, accredited verification body or person with responsibility for performing and reporting on the verification process, in accordance with the detailed requirements established by the Member State pursuant to Annex V of the Directive 2003/87/EC.

(a) | ‘control risks’ means the susceptibility of a parameter in the Annual Emissions Report to material misstatements that will not be prevented or detected and corrected on a timely basis by the control system;

(b) | ‘detection risk’ means the risk that the verifier will not detect a material misstatement or a material non-conformity;

(c) | ‘inherent risk’ means the susceptibility of a parameter in the annual emissions report to material misstatements, assuming that there were no related control activities;

(d) | ‘verification risk’ means the risk that the verifier expresses an inappropriate verification opinion. Verification risk is a function of inherent risks, control risks, and the detection risk;

(e) | ‘reasonable assurance’ means a high but not absolute level of assurance, expressed positively in the verification opinion, whether the emissions report subject to verification is free from material misstatement and whether the installation does not have material non-conformities;

(f) | ‘materiality level’ means the quantitative threshold or cut-off point to be used to determine the appropriate verification opinion on the emission data reported in the annual emissions report;

(g) | ‘level of assurance’ means the degree to which the verifier is confident in the verification conclusions that it has been proved whether or not the information reported in the annual emission report for an installation is free from material misstatement;

(h) | ‘non-conformity’ means any act or omission of an act by the installation being under verification, either intentional or unintentional, that is contrary to the requirements in the monitoring plan approved by the competent authority under the installation’s permit;

(i) | ‘material non-conformity’ means that a non-conformity to the requirements in the monitoring plan approved by the competent authority under the installation’s permit, could lead to a different treatment of the installation by the competent authority;

(j) | ‘material misstatement’ means a misstatement (omissions, misrepresentations and errors, not considering the permissible uncertainty) in the annual emissions report that, to the professional judgment of the verifier, could affect the treatment of the annual emissions report by the competent authority, e.g. when the misstatement exceeds the materiality level;

(k) | ‘accreditation’ in the context of verification means the issuing of a statement by an accreditation body based on its decision following a detailed assessment related to a verifier conveying formal demonstration of its competence and independence to carry out verification in accordance with specified requirements;

(l) | ‘verification’ means the activities carried out by a verifier to be able to provide a verification opinion as described in Article 15 and Annex V of the Directive 2003/87/EC;

(m) | ‘verifier’ means a competent, independent, accredited verification body or person with responsibility for performing and reporting on the verification process, in accordance with the detailed requirements established by the Member State pursuant to Annex V of the Directive 2003/87/EC.3.   MONITORING AND REPORTING PRINCIPLESTo ensure the accurate and verifiable monitoring and reporting of greenhouse gas emissions under Directive 2003/87/EC, monitoring and reporting shall be based on the following principles:

Completeness.Monitoring and reporting for an installation shall cover all process and combustion emissions from all emission sources and source streams belonging to activities listed in Annex I to Directive 2003/87/EC and of all greenhouse gases specified in relation to those activities while avoiding double-counting.

Consistency.Monitored and reported emissions shall be comparable over time, using the same monitoring methodologies and data sets. Monitoring methodologies can be changed in accordance with the provisions of these Guidelines if the accuracy of the reported data is improved. Changes in monitoring methodologies shall be subject to approval from the competent authority and shall be fully documented in accordance with these guidelines.

Transparency.Monitoring data, including assumptions, references, activity data, emission factors, oxidation factors and conversion factors shall be obtained, recorded, compiled, analysed and documented in a manner that enables the reproduction of the determination of emissions by the verifier and the competent authority.

Trueness.It shall be ensured that the emission determination is systematically neither over nor under true emissions. Sources of uncertainties shall be identified and reduced as far as practicable. Due diligence shall be exercised to ensure that the calculation and measurement of emissions exhibit highest achievable accuracy. The operator shall enable reasonable assurance of the integrity of reported emissions to be determined. Emissions shall be determined using the appropriate monitoring methodologies set out in these Guidelines. All metering or other testing equipment used to report monitoring data shall be appropriately applied, maintained and calibrated, and checked. Spreadsheets and other tools used to store and manipulate monitoring data shall be free from error. Reported emissions and related disclosures shall be free from material misstatement, avoid bias in the selection and presentation of information, and provide a credible and balanced account of an installation’s emissions.

Cost effectiveness.In selecting a monitoring methodology, the improvements from greater accuracy shall be balanced against the additional costs. Hence, monitoring and reporting of emissions shall aim for the highest achievable accuracy, unless this is technically not feasible or will lead to unreasonably high costs. The monitoring methodology itself shall describe the instructions to the operator in a logical and simple manner, avoiding duplication of effort and taking into account the existing systems in place at the installation.

Faithfulness.A verified emissions report shall be capable of being depended upon by users to represent faithfully that which it either purports to represent or could reasonably be expected to represent.

Improvement of performance in monitoring and reporting emissions.The process of verifying the emission reports shall be an effective and reliable tool in its support of quality assurance and quality control procedures, providing information upon which an operator can act to improve its performance in monitoring and reporting emissions.

4.   MONITORING OF GREENHOUSE GAS EMISSIONS4.1.   BOUNDARIESThe monitoring and reporting process for an installation shall include all relevant greenhouse gas emissions from all emission sources and/or source streams belonging to activities carried out at the installation and listed in Annex I to Directive 2003/87/EC, as well as from activities and greenhouse gases included by a Member State pursuant Article 24 of Directive 2003/87/EC.

Article 6(2)(b) of Directive 2003/87/EC requires that greenhouse gas emissions permits shall contain a description of the activities and emissions from the installation. Therefore, all emission sources and source streams from activities listed in Annex I to Directive 2003/87/EC that are to be monitored and reported shall be listed in the permit. Article 6(2)(c) of Directive 2003/87/EC requires that greenhouse gas emissions permits shall contain monitoring requirements, specifying monitoring methodology and frequency.

Emissions from mobile internal combustion engines for transportation purposes shall be excluded from the emission estimates.

The monitoring of emissions shall include emissions from regular operations and abnormal events including start-up and shut-down, and emergency situations over the reporting period.

If the separate or combined production capacities, or outputs of one or several activities belonging to the same activity subheading in Annex I to Directive 2003/87/EC exceed the respective threshold defined in that Annex in one installation or on one site, all emissions from all emission sources and/or source streams of all activities listed in that Annex in the respective installation or site shall be monitored and reported.

Whether an additional combustion installation, such as a combined heat and power installation, is regarded as part of an installation carrying out another Annex I activity or as a separate installation depends on local circumstances and shall be established in the installation’s greenhouse gas emission permit.

All emissions from an installation shall be assigned to that installation, regardless of exports of heat or electricity to other installations. Emissions associated with the production of heat or electricity imported from other installations shall not be assigned to the importing installation.

4.2.   CALCULATION AND MEASUREMENT-BASED METHODOLOGIESAnnex IV to Directive 2003/87/EC permits a determination of emissions using either:
— | a calculation-based methodology, determining emissions from source streams based on activity data obtained by means of measurement systems and additional parameters from laboratory analyses or standard factors;

— | a measurement-based methodology, determining emissions from an emission source by means of continuous measurement of the concentration of the relevant greenhouse gas in the flue gas and of the flue gas flow.The operator may propose to use a measurement based methodology if he can demonstrate that:
— | it reliably results in a more accurate value of annual emissions of the installation than an alternative calculation based methodology, while avoiding unreasonable costs; and

— | the comparison between measurement and calculation-based methodology is based on an identical set of emission sources and source streams.The use of a measurement-based methodology shall be subject to the approval of the competent authority. For each reporting period the operator shall corroborate the measured emissions by means of calculation-based methodology in accordance with the provisions of Section 6.3(c).

The operator may, with the approval of the competent authority, combine measurement and calculation-based methodologies for different emission sources and source streams belonging to one installation. The operator shall ensure and demonstrate that neither gaps nor double counting concerning emissions occur.

4.3.   THE MONITORING PLANPursuant to Article 6(2)(c) of Directive 2003/87/EC greenhouse gas emissions permits shall contain monitoring requirements, specifying monitoring methodology and frequency.

The monitoring methodology is part of the monitoring plan which shall be approved by the competent authority in accordance with the criteria set out in this Section and its subsections. The Member State or its competent authorities shall ensure that the monitoring methodology to be applied by installations shall be specified either under the conditions of the permit or, where consistent with Directive 2003/87/EC, in general binding rules.

The competent authority shall check and approve the monitoring plan prepared by the operator before the start of the reporting period, and again after any substantial changes to the monitoring methodology are applied to an installation as listed three paragraphs below.

Subject to Section 16, the monitoring plan shall contain the following contents:
(a) | the description of the installation and activities carried out by the installation to be monitored;

(b) | information on responsibilities for monitoring and reporting within the installation;

(c) | a list of emissions sources and source streams to be monitored for each activity carried out within the installation;

(d) | a description of the calculation-based methodology or measurement-based methodology to be used;

(e) | a list and description of the tiers for activity data, emission factors, oxidation and conversion factors for each of the source streams to be monitored;

(f) | a description of the measurement systems, and the specification and exact location of the measurement instruments to be used for each of the source streams to be monitored;

(g) | evidence demonstrating compliance with the uncertainty thresholds for activity data and other parameters (where applicable) for the applied tiers for each source stream;

(h) | if applicable, a description of the approach to be used for the sampling of fuel and materials for the determination of net calorific value, carbon content, emission factors, oxidation and conversion factor and biomass content for each of the source streams;

(i) | a description of the intended sources or analytical approaches for the determination of the net calorific values, carbon content, emission factor, oxidation factor, conversion factor or biomass fraction for each of the source streams;

(j) | if applicable, a list and description of non-accredited laboratories and relevant analytical procedures including a list of all relevant quality assurance measures, e.g. inter-laboratory comparisons as described in Section 13.5.2;

(k) | if applicable, a description of continuous emission measurement systems to be used for the monitoring of an emission source, i.e. the points of measurement, frequency of measurements, equipment used, calibration procedures, data collection and storage procedures and the approach for corroborating calculation and the reporting of activity data, emission factors and alike;

(l) | if applicable, where the so-called ‘fall-back approach’ (Section 5.3) is applied: a comprehensive description of the approach and the uncertainty analysis, if not already covered by items (a) to (k) of this list;

(m) | a description of the procedures for data acquisition, handling activities and control activities as well as a description of the activities (see Section 10.1-3);

(n) | where applicable, information on relevant links with activities undertaken under the Community eco-management and audit scheme (EMAS) and other environmental management systems (e.g. ISO14001:2004), in particular on procedures and controls with relevance to greenhouse gas emissions monitoring and reporting.The monitoring methodology shall be changed if this improves the accuracy of the reported data, unless this is technically not feasible or would lead to unreasonably high costs.

A substantial change to the monitoring methodology as part of the monitoring plan shall be subject to the approval of the competent authority if it concerns:
— | a change of the categorisation of the installation as laid down in Table 1,

— | a change between the calculation-based or the measurement-based methodology used to determine emissions,

— | an increase of the uncertainty of the activity data or other parameters (where applicable) which implies a different tier level.All other changes and proposed changes in monitoring methodology or the underlying data sets shall be notified to the competent authority without undue delay after the operator has become aware of it or could in all reasonableness have become aware of it, unless otherwise specified in the monitoring plan.

Changes to the monitoring plan shall be clearly stated, justified and fully documented in internal records of the operator.

A competent authority shall require the operator to change its monitoring plan if its monitoring plan is no longer in conformity with the rules laid down in these Guidelines.

To exchange information between the competent authorities and the Commission on monitoring, reporting and verification under these guidelines and its coherent application Member States shall facilitate an annual quality assurance and evaluation process of monitoring, reporting and verification initiated by the Commission pursuant to Article 21(3) of Directive 2003/87/EC.

5.   CALCULATION-BASED METHODOLOGIES FOR CO2 EMISSIONS5.1.   CALCULATION FORMULAECalculation of CO2emissions shall be based either on the following formula:

CO2emissions = activity data * emission factor * oxidation factor

or on an alternative approach if defined in the activity-specific guidelines.

The expressions within this formula are specified for combustion emission and process emissions as follows:

Combustion emissionsActivity data shall be based on fuel consumption. The quantity of fuel used shall be expressed in terms of energy content as TJ, unless otherwise indicated in these guidelines. The emission factor shall be expressed as tCO2/TJ, unless otherwise indicated in these guidelines. When a fuel is consumed not all of the carbon in the fuel is oxidised to CO2. Incomplete oxidation occurs due to inefficiencies in the combustion process that leave some of the carbon unburned or partly oxidised as soot or ash. Un-oxidised or partially oxidized carbon is taken into account in the oxidation factor which shall be expressed as a fraction. The oxidation factor shall be expressed as a fraction of one. The resulting calculation formula is:

CO2emissions = fuel flow [t or Nm3] * net calorific value [TJ/t or TJ/Nm3] * emission factor [tCO2/TJ] * oxidation factor

The calculation of combustion emissions is further specified in Annex II.

Process emissionsActivity data shall be based on material consumption, throughput or production output and expressed in t or Nm3. The emission factor shall be expressed in [tCO2/t or tCO2/Nm3]. Carbon contained in input materials, which is not converted to CO2during the process, is taken into account in the conversion factor which shall be expressed as a fraction. In the event that a conversion factor is taken into account in the emission factor, a separate conversion factor shall not be applied. The quantity of input material used shall be expressed in terms of mass or volume [t or Nm3]. The resulting calculation formula is:

CO2emissions = activity data [t or Nm3] * emission factor [tCO2/t or Nm3] * conversion factor

The calculation of process emissions is further specified in the activity-specific guidelines in the Annexes II-XI. Not all calculation methods in Annexes II-XI use a conversion factor.

5.2.   TIERS OF APPROACHESThe activity-specific guidelines set out in Annexes II to XI contain specific methodologies for determining the following variables: activity data (consisting of the two variables fuel/material flow and net calorific value), emission factors, composition data, oxidation and conversion factors. These different approaches are referred to as tiers. The increasing numbering of tiers from one upwards reflects increasing levels of accuracy, with the highest numbered tier as the preferred tier.

The operator may apply different approved tier levels to the different variables fuel/material flow, net calorific value, emission factors, composition data, oxidation or conversion factors used within a single calculation. The choice of tiers shall be subject to approval by the competent authority (see Section 4.3).

Equivalent tiers are referred to with the same tier number and a specific alphabetic character (e.g. Tier 2a and 2b). For those activities where alternative calculation methods are provided within these guidelines (e.g. in Annex VII, ‘Method A — kiln input based’ and ‘Method B — clinker output based’) an operator may only change from one method to the other if he can demonstrate to the satisfaction of the competent authority that such change will lead to a more accurate monitoring and reporting of the emissions of the relevant activity.

The highest tier approach shall be used by all operators to determine all variables for all source streams for all category B or C installations. Only if it is shown to the satisfaction of the competent authority that the highest tier approach is technically not feasible or will lead to unreasonably high costs, may a next lower tier be used for that variable within a monitoring methodology. For installations with emissions of more than 500 kilotonnes of fossil CO2annually (i.e. the ‘Category C installations’), the Member State shall notify to the Commission pursuant to Article 21 of Directive 2003/87/EC if the application of a combination of highest tier approaches for all major source streams does not take place.

Subject to Section 16 Member States shall ensure that operators apply for all major source streams, as a minimum the tiers as set out in Table 1 below, unless this is technically not feasible.

Both subject to approval by the competent authority, the operator may select as a minimum the Tier 1 level for the variables used to calculate emissions from minor source streams and apply approaches for monitoring and reporting using his own no-tier estimation method forde minimissource streams.

The operator shall without undue delay propose changes to the tiers applied when:
— | accessible data has changed, allowing for higher accuracy in the determination of emissions,

— | previously non-existent emission has started,

— | the range of fuels or relevant raw materials has substantially changed,

— | errors were detected in data resulting from the monitoring methodology,

— | the competent authority has requested a change.For biomass fuel and materials qualifying as pure, no-tier approaches may be applied for installations, or technically identifiable parts thereof, unless the respective value is to be used for the subtraction of biomass derived CO2from emissions determined by means of continuous emission measurement. These no-tier approaches include the energy-balance method. Emissions of CO2from fossil contaminants to fuels and materials qualifying as pure biomass shall be reported under the biomass source stream and may be estimated using no-tier approaches. Mixed fuels and materials containing biomass shall be characterised applying the provisions of Section 13.4 of this Annex, unless the source stream qualifies asde minimis.

If the highest tier methodology or the variable-specific agreed tier is temporarily not feasible for technical reasons an operator may apply the highest achievable tier until such time as the conditions for application of the former tier have been restored. The operator shall, without undue delay, provide proof of the necessity for a change of tiers to the competent authority and details of the interim monitoring methodology. The operator shall take all necessary action to allow the prompt restoration of the original tier for monitoring and reporting purposes.

Changes of tiers shall be fully documented. The treatment of minor data gaps which result from downtimes of measurement systems shall follow good professional practice ensuring a conservative estimation of emissions, considering the provisions of the Integrated Pollution Prevention and Control (IPPC) Reference Document on the General Principles of Monitoring of July 2003(1). When tiers are changed within a reporting period the results for the affected activity shall be calculated and reported as separate sections of the annual report to the competent authority for the respective parts of the reporting period.

Table 1Minimum requirements

(‘n.a.’ means ‘not applicable’)

Column A for ‘category A installations’ (means installations with average reported annual emissions over the previous trading period (or a conservative estimate or projection if reported emissions are not available or no longer applicable) equal to or less than 50 kilotonnes of fossil CO2before subtraction of transferred CO2),

Column B for ‘category B installations’ (means installations with average reported annual emissions over the previous trading period (or a conservative estimate or projection if reported emissions are not available or no longer applicable) of greater 50 kilotonnes and equal to or less than 500 kilotonnes of fossil CO2before subtraction of transferred CO2) and,

Column C for ‘category C installations’ (means installations with average reported annual emissions over the previous trading period (or a conservative estimate or projection if reported emissions are not available or no longer applicable) of greater than 500 kilotonnes of fossil CO2before subtraction of transferred CO2).
 | Activity data | Emission factor | Composition data | Oxidation factor | Conversion factor

Fuel flow | Net calorific value

Annex/Activity | A | B | C | A | B | C | A | B | C | A | B | C | A | B | C | A | B | C

II:Combustion | II: | Combustion |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 

II: | Combustion

Commercial standard fuels | 2 | 3 | 4 | 2a/2b | 2a/2b | 2a/2b | 2a/2b | 2a/2b | 2a/2b | n.a. | n.a. | n.a. | 1 | 1 | 1 | n.a. | n.a. | n.a.

Other gaseous and liquid fuels | 2 | 3 | 4 | 2a/2b | 2a/2b | 3 | 2a/2b | 2a/2b | 3 | n.a. | n.a. | n.a. | 1 | 1 | 1 | n.a. | n.a. | n.a.

Solid fuels | 1 | 2 | 3 | 2a/2b | 3 | 3 | 2a/2b | 3 | 3 | n.a. | n.a. | n.a. | 1 | 1 | 1 | n.a. | n.a. | n.a.

Mass-balance approach for carbon black production and gas processing terminals | 1 | 2 | 3 | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 1 | 2 | 2 | n.a. | n.a. | n.a. | n.a. | n.a. | n.a.

Flares | 1 | 2 | 3 | n.a. | n.a. | n.a. | 1 | 2a/b | 3 | n.a. | n.a. | n.a. | 1 | 1 | 1 | n.a. | n.a. | n.a.

Scrubbing |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 

Carbonate | 1 | 1 | 1 | n.a. | n.a. | n.a. | 1 | 1 | 1 | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a.

Gypsum | 1 | 1 | 1 | n.a. | n.a. | n.a. | 1 | 1 | 1 | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a.
 | Activity data | Emission factor | Composition data | Conversion factor

Material flow | Net calorific value

 | A | B | C | A | B | C | A | B | C | A | B | C | A | B | C

III:Refineries | III: | Refineries |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 

III: | Refineries

Catalytic cracker regeneration | 1 | 1 | 1 | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | n.a.

Hydrogen production | 1 | 2 | 2 | n.a. | n.a. | n.a. | 1 | 2 | 2 | n.a. | n.a. | n.a. | n.a. | n.a. | n.a.

IV:Coke ovens | IV: | Coke ovens |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 

IV: | Coke ovens

Mass balance | 1 | 2 | 3 | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 2 | 3 | 3 | n.a. | n.a. | n.a.

Fuel as process input | 1 | 2 | 3 | 2 | 2 | 3 | 2 | 3 | 3 | n.a. | n.a. | n.a. | n.a. | n.a. | n.a.

V:Metal ore roasting and sintering | V: | Metal ore roasting and sintering |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 

V: | Metal ore roasting and sintering

Mass balance | 1 | 2 | 3 | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 2 | 3 | 3 | n.a. | n.a. | n.a.

Carbonate Input | 1 | 1 | 2 | n.a. | n.a. | n.a. | 1 | 1 | 1 | n.a. | n.a. | n.a. | 1 | 1 | 1

VI:Iron and steel | VI: | Iron and steel |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 

VI: | Iron and steel

Mass balance | 1 | 2 | 3 | n.a. | n.a. | n.a. | n.a. | n.a. | n.a. | 2 | 3 | 3 | n.a. | n.a. | n.a.

Fuel as process input | 1 | 2 | 3 | 2 | 2 | 3 | 2 | 3 | 3 | n.a. | n.a. | n.a. | n.a. | n.a. | n.a.

VII:Cement | VII: | Cement |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 

VII: | Cement

Kiln input based | 1 | 2 | 3 | n.a. | n.a. | n.a. | 1 | 1 | 1 | n.a. | n.a. | n.a. | 1 | 1 | 2

Clinker output | 1 | 1 | 2 | n.a. | n.a. | n.a. | 1 | 2 | 3 | n.a. | n.a. | n.a. | 1 | 1 | 2

CKD | 1 | 1 | 2 | n.a. | n.a. | n.a. | 1 | 2 | 2 | n.a. | n.a. | n.a. | n.a. | n.a. | n.a.

Non-carbonate carbon | 1 | 1 | 2 | n.a. | n.a. | n.a. | 1 | 1 | 2 | n.a. | n.a. | n.a. | 1 | 1 | 2

VIII:Lime | VIII: | Lime |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 

VIII: | Lime

Carbonates | 1 | 2 | 3 | n.a. | n.a. | n.a. | 1 | 1 | 1 | n.a. | n.a. | n.a. | 1 | 1 | 2

Alkali earth oxide | 1 | 1 | 2 | n.a. | n.a. | n.a. | 1 | 1 | 1 | n.a. | n.a. | n.a. | 1 | 1 | 2

IX:Glass | IX: | Glass |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 

IX: | Glass

Carbonates | 1 | 1 | 2 | n.a. | n.a. | n.a. | 1 | 1 | 1 | n.a. | n.a. | n.a. | n.a. | n.a. | n.a.

X:Ceramic | X: | Ceramic |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 

X: | Ceramic

Carbon inputs | 1 | 1 | 2 | n.a. | n.a. | n.a. | 1 | 2 | 3 | n.a. | n.a. | n.a. | 1 | 1 | 2

Alkali oxide | 1 | 1 | 2 | n.a. | n.a. | n.a. | 1 | 2 | 3 | n.a. | n.a. | n.a. | 1 | 1 | 2

Scrubbing | 1 | 1 | 1 | n.a. | n.a. | n.a. | 1 | 1 | 1 | n.a. | n.a. | n.a. | n.a. | n.a. | n.a.

XI:Pulp and paper | XI: | Pulp and paper |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 

XI: | Pulp and paper

Standard method | 1 | 1 | 1 | n.a. | n.a. | n.a. | 1 | 1 | 1 | n.a. | n.a. | n.a. | n.a. | n.a. | n.a.5.3.   FALL-BACK APPROACHESIn cases for which it is technically not feasible or would lead to unreasonable costs to apply at least Tier 1 requirements for all (except thede minimis) source streams, the operator shall apply a so-called ‘fall-back approach’. This exempts the operator from the application of Section 5.2 of this Annex and permits the design of a fully customized monitoring methodology. The operator shall demonstrate to the satisfaction of the competent authority that by applying this alternative monitoring methodology for the whole installation, the overall uncertainty thresholds given in Table 2 for the annual level of greenhouse gas emissions for the whole installation are met.

The uncertainty analysis shall quantify the uncertainties of all variables and parameters used for the calculation of the annual emission level taking into account the ISO — Guide to the Expression of Uncertainty in Measurement (1995)(2)and ISO 5168:2005. The analysis shall be carried out before approval of the monitoring plan by the competent authority on the basis of previous year data and shall be updated on an annual basis. This annual update shall be prepared together with the annual emissions report and be subject to verification.

Respective installations applying the fall-back approach are to be notified by Member States to the Commission pursuant to Article 21 of Directive 2003/87/EC. The operator shall determine and report in the annual emission report, data where available, or best estimates of activity data, net calorific values, emission factors, oxidation factors and other parameters — using laboratory analyses where appropriate. The respective approaches shall be laid down in the monitoring plan and be approved by the competent authority. Table 2 does not apply for installations determining their greenhouse gas emissions using continuous emission monitoring systems applying Annex XII.

Table 2Fall-back overall uncertainty thresholds

Installation category | Uncertainty threshold to be met for total annual emission value

A | ±7,5  %

B | ±5,0  %

C | ±2,5  %5.4.   ACTIVITY DATAActivity data represents information on material flow, consumption of fuel, input material or production output expressed as energy [TJ] (in exceptional cases also as mass or volume [t or Nm3], see Section 5.5) in the case of fuels and mass or volume in the case of raw materials or products [t or Nm3].

The determination of activity data by the operator can be based on the invoiced amount of fuel or material determined in compliance with Annex I and the approved tiers of Annexes II to XI.

Where activity data for the calculation of emissions cannot be determined directly, the activity data shall be determined via an assessment of stock changes:

Material C = Material P + (Material S – Material E) – Material O

Where:
Material C | : | Material processed during the reporting period

Material P | : | Material purchased during the reporting period

Material S | : | Material stock at the beginning of the reporting period

Material E | : | Material stock at the end of the reporting period

Material O | : | Material used for other purposes (transportation or re-sold)In cases in which it is technically not feasible or would lead to unreasonably high costs to determine ‘Material S’ and ‘Material E’ by direct measurement, the operator may estimate these two quantities based on
— | data from previous years and correlation with output for the reporting period,or

— | documented methods and respective data in audited financial statements for the reporting period.In cases in which a determination of annual activity data for precisely a whole calendar year is technically not feasible or would lead to unreasonable costs, the operator may choose the next appropriate working day to separate a reporting year from the following one. The deviations which could apply to one or several source streams, shall be clearly recorded, form the basis of a value representative for the calendar year and be considered consistently for the subsequent year.

5.5.   EMISSION FACTORSEmission factors are based on the carbon content of fuels or input materials and expressed as tCO2/TJ (combustion emissions), or tCO2/t or tCO2/Nm3(process emissions).

In order to achieve highest transparency and widest possible consistency with national greenhouse gas inventories, the use of emission factors for a fuel expressed as tCO2/t rather than tCO2/TJ for combustion emissions is restricted to cases where unreasonable costs would otherwise be incurred by the operator.

For the conversion of carbon into the respective value for CO2the factor(3)of 3,664 [tCO2/t C] shall be used.

Emission factors and provisions for the development of activity-specific emission factors are set out below in Section 11 and 13 of this Annex.

Biomass is considered as CO2neutral. An emission factor of 0 [tCO2/TJ or t or Nm3] shall be applied to biomass. An exemplary list of different types of materials accepted as biomass is given in Section 12 of this Annex.

For fuels or materials containing both fossil and biomass carbon, a weighted emission factor shall be applied, based on the proportion of the fossil carbon in the fuel’s overall carbon content. This calculation shall be transparent and documented in accordance with the rules and procedures of Section 13 of this Annex.

Inherent CO2which is transferred into an installation under the EU-ETS as part of a fuel (e.g. blast furnace gas, coke oven gas or natural gas) shall be included in the emission factor for that fuel.

Subject to approval by the competent authority, inherent CO2originating from a source stream but subsequently being transferred out of an installation as part of a fuel may be deducted from the emissions of that installation — independently of whether it is supplied to another EU-ETS installation or not. In any case, it shall be reported as a memo item. Installations concerned are to be notified by Member States to the Commission under the obligations of Article 21 of Directive 2003/87/EC.

5.6.   OXIDATION AND CONVERSION FACTORSAn oxidation factor for combustion emissions or a conversion factor for process emissions shall be used to reflect the proportion of carbon which is not oxidised or converted in the process. For oxidation factors the requirement to apply the highest tier is waived. If different fuels are used within an installation and activity specific oxidation factors are calculated, subject to approval by the competent authority, the operator may determine one aggregate oxidation factor for the activity and apply it to all fuels, or unless biomass is used, attribute incomplete oxidation to one major fuel stream and use a value of 1 for the others.

5.7.   TRANSFERRED CO2

Subject to approval by the competent authority, the operator may subtract from the calculated level of emissions of the installation any CO2which is not emitted from the installation but transferred out of the installation as pure substance, or directly used and bound in products or as feedstock, provided the subtraction is mirrored by a respective reduction for the activity and installation which the respective Member State reports in its national inventory submission to the Secretariat of the United Nations Framework Convention on Climate Change. The respective amount of CO2shall be reported as a memo item. Respective installations are to be notified by Member States to the EU Commission under the obligations of Article 21 of Directive 2003/87/EC. Potential cases of ‘transferred CO2’ out of an installation include,inter alia:
— | pure CO2used for the carbonation of beverages,

— | pure CO2used as dry ice for cooling purposes,

— | pure CO2used as fire extinguishing agent, refrigerant or as laboratory gas,

— | pure CO2used for grains disinfestations,

— | pure CO2used as solvent in the food or chemical industry,

— | CO2used and bound in products or feedstocks in the chemical, pulp industry (e.g. for urea or precipitated carbonates),

— | carbonates bound in spray-dried absorption product (SDAP) from semi-dry scrubbing of flue gases.The mass of annually transferred CO2or carbonate shall be determined with a maximum uncertainty of less than 1,5 % either directly by using volume or mass flow meters, weighing or indirectly from the mass of the respective product (e.g. carbonates or urea) where relevant and if appropriate.

In instances, in which part of the transferred CO2was generated from biomass, or whenever an installation is only partially covered by Directive 2003/87/EC, the operator shall subtract only the respective fraction of mass of transferred CO2which originates from fossil fuels and materials in activities covered by the Directive. Respective attribution methods shall be conservative and are subject to approval by the competent authority.

6.   MEASUREMENT-BASED METHODOLOGIES6.1.   GENERALAs set out in Section 4.2, greenhouse gas emissions may be determined by a measurement-based methodology using continuous emission measurement systems (CEMS) from all or selected emission sources using standardised or accepted methods once the operator has received approval from the competent authority before the reporting period that using a CEMS achieves greater accuracy than the calculation of emissions using the most accurate tier approach. Specific approaches for measurement based methodologies are laid down in Annex XII of these guidelines. Installations applying CEMS as part of their monitoring system are to be notified by Member States to the EU Commission pursuant to Article 21 of Directive 2003/87/EC.

The procedures applied for the measurement of concentrations, as well as for mass or volume flows shall, where available, be according to a standardised method that limits sampling and measurement bias and has a known measurement uncertainty. CEN standards (i.e. those issued by the European Committee for Standardisation) shall be used, if available. If CEN standards are not available, suitable ISO standards (i.e. those issued by the International Standardisation Organisation) or national standards shall apply. Where no applicable standards exist, procedures can be carried out where possible in accordance with suitable draft standards or industry best practice guidelines.

Relevant ISO standards include,inter alia:
— | ISO 12039:2001 Stationary source emissions — Determination of carbon monoxide, carbon dioxide and oxygen — Performance characteristics and calibration of an automated measuring method,

— | ISO 10396:2006 Stationary source emission — Sampling for the automated determination of gas concentrations,

— | ISO 14164:1999 Stationary source emissions. Determination of the volume flow rate of gas streams in ducts — automated method.The biomass fraction of measured CO2emissions shall be subtracted based on the calculation approach and shall be reported as a memo item (see Section 14 of this Annex).

6.2.   TIERS FOR MEASUREMENT-BASED METHODOLOGIESThe highest tier level pursuant to Annex XII shall be used by the operator of an installation for each emission source which is listed in the greenhouse gas emissions permit and for which relevant greenhouse gas emissions are determined applying CEMS.

Only if it is shown to the satisfaction of the competent authority that the highest tier approach is technically not feasible or will lead to unreasonably high costs, may a next lower tier be used for the relevant emission source. Therefore, the selected tier shall reflect for each emission source the highest level of accuracy that is technically feasible and does not lead to unreasonably high costs. The choice of tiers shall be subject to approval by the competent authority (see Section 4.3).

For the reporting periods 2008-2012 as a minimum Tier 2 in Annex XII shall be applied unless technically not feasible.

6.3.   FURTHER PROCEDURES AND REQUIREMENTS(a)   Sampling ratesHourly averages (a valid hour of data) shall be computed for all elements of the emission determination (as applicable) — as laid out in Annex XII — by using all data points available for that specific hour. In case of equipment being out of control or out of operation for part of the hour, the hourly average shall be calculated pro rata to the remaining data points for that specific hour. In case a valid hour of data cannot be computed for an element of emission determination, as less than 50 % of the maximum number of hourly data points(4)are available, the hour is lost. For each instance where a valid hour of data cannot be computed, values for substitution according to the provisions of this Section shall be calculated.

(b)   Missing dataWhere a valid hour of data cannot be provided for one or more elements of emission calculation due to the equipment being out of control (e.g. in case of calibration or interference errors) or out of operation, the operator shall determine values for substitution for each missing hour of data as shown below.

(i)   ConcentrationsIn case a valid hour of data cannot be provided for a parameter directly measured as concentration (e.g. GHGs, O2), a substitution valueC*substfor that hour shall be calculated as follows:

With:

the arithmetic mean of the concentration of the specific parameter,

σC_the best estimate of the standard deviation of the concentration of the specific parameter.

Arithmetic mean and standard deviation are to be calculated at the end of the reporting period from the whole set of emission data measured during the reporting period. If such a period is not applicable due to essential technical changes at the installation, a representative timeframe, if possible with a duration of one year, shall be agreed with the competent authority.

The calculation of arithmetic mean and standard deviation shall be presented to the verifier;

(ii)   Other parametersIn case a valid hour of data cannot be provided for the parameters not directly measured as concentrations, substitute values of these parameters shall be obtained through a mass balance model or the energy balance approach of process. The remaining measured elements of emission calculation shall be used to validate the results.

The mass or energy balance model and underlying assumptions shall be clearly documented and presented to the verifier together with the calculated results.

(c)   Corroborating calculation of emissionsParallel to emission determination by a measurement based methodology, annual emissions of each considered GHG shall be determined by calculation based on one of the following options:
(a) | calculation of emissions as laid down in the respective Annexes for the respective activities. For the calculation of emissions, lower tiers (i.e. Tier 1 as a minimum) can generally be applied or;

(b) | calculation of emissions as laid down in the 2006 IPCC Guidelines, e.g. Tier 1 methods may be used.Deviations between the results from the measurement and the calculation approach can occur. The operator shall explore the correlation between results from the measurement and the calculation approach, taking into account that a generic deviation resulting from the two different approaches might exist. Taking this correlation into account, the operator shall use the results of the calculation approach to cross-check results from the measurement approach.

The operator shall determine and report in the annual emission report, relevant data where available or best estimates of activity data, net calorific values, emission factors, oxidation factors and other parameters used for the determination of emissions according to Annexes II to XI — using laboratory analyses where appropriate. Respective approaches as well as the chosen method for the corroborating calculation shall be laid down in the monitoring plan and be approved by the competent authority.

Where comparison with results of the calculation approach clearly indicates that results of the measurement approach are not valid, the operator shall use substitution values as described under this Section.

7.   UNCERTAINTY ASSESSMENT7.1.   CALCULATIONThis Section is subject to Section 16 of this Annex. The operator shall have an understanding of main sources of uncertainty when calculating emissions.

Under the calculation-based methodology following the provisions of Section 5.2, the competent authority will have approved the combination of tiers for each source stream in an installation plus approved all other details of the monitoring methodology for that installation as contained within the installation’s permit. In doing so, the competent authority has authorised the uncertainty directly resulting from correct application of the approved monitoring methodology, and the evidence of that approval is the content of the permit. Stating the combination of tiers in the emissions report shall constitute reporting uncertainty for the purposes of Directive 2003/87/EC. Hence there is no further requirement to report on uncertainty if the calculation-based methodology is applied.

The uncertainty determined for the measurement system within the tier system shall comprise the specified uncertainty of the applied measurement instruments, uncertainty associated with the calibration and any additional uncertainty connected to how the measurement instruments are used in practice. The stated threshold values within the tier system refer to the uncertainty associated to the value for one reporting period.

As regards commercially traded fuels or materials, competent authorities may permit the determination of the annual fuel/material flow by the operator based solely on the invoiced amount of fuel or material without further individual proof of associated uncertainties, provided that national legislation or the demonstrated application of relevant national or international standards ensures that respective uncertainty requirements for activity data are met for commercial transactions.

In all other cases, the operator shall provide written proof of the uncertainty level associated with the determination of activity data for each source stream in order to demonstrate compliance with the uncertainty thresholds defined in Annexes II-XI of these guidelines. The operator shall base the calculation on the specifications as provided by the supplier of the measurement instruments. If the specifications are not available, the operator shall provide for an uncertainty assessment of the measurement instrument. In both cases, he shall take into account necessary corrections of these specifications from effects resulting from the actual use conditions like ageing, conditions of the physical environment, calibration and maintenance. These corrections may involve conservative expert judgement.

If measurement systems are applied, the operator shall take into account the cumulative effect of all components of the measurement system on the uncertainty of the annual activity data using the error propagation law(5)which yields two convenient rules for combining uncorrelated uncertainties under addition and multiplication or respective conservative approximations if interdependent uncertainties occur:

(a)   for uncertainty of a sum (e.g. of individual contributions to an annual value):for uncorrelated uncertainties:

for interdependent uncertainties:

Where:

Utotalis the uncertainty of the sum, expressed as a percentage;

xiand Uiare the uncertain quantities and the percentage uncertainties associated with them, respectively;

(b)   for uncertainty of a product (e.g. of different parameters used to convert a meter reading into mass flow data):for uncorrelated uncertainties:

for interdependent uncertainties:

Where:

Utotalis the uncertainty of the product, expressed as a percentage;

Uiare the percentage uncertainties associated with each of the quantities.

The operator, via the quality assurance and control process, shall manage and reduce the remaining uncertainties of the emissions data in his emissions report. During the verification process, the verifier shall check the correct application of the approved monitoring methodology, and shall assess the management and reduction of remaining uncertainties via the operator’s quality assurance and control procedures.

7.2.   MEASUREMENTAs set out in Section 4.2, an operator can justify the use of measurement-based methodology if it reliably results in a lower uncertainty than the relevant calculation-based methodology (compare Section 4.2). In order to provide this justification to the competent authority, the operator shall report the quantitative results of a more comprehensive uncertainty analysis considering the following sources of uncertainty taking into account EN 14181.
— | the specified uncertainty of continuous measurement equipment,

— | uncertainties associated to the calibration,

— | additional uncertainty connected to how the monitoring equipment is used in practice.On the basis of the operator’s justification, the competent authority may approve the operator’s use of a continuous emission measurement system for selected or all emission sources in an installation plus approve all other details of the monitoring methodology for those emission sources, as to be contained within the installation’s permit. In doing so, the competent authority has authorised the uncertainty directly resulting from correct application of the approved monitoring methodology, and the evidence of that approval is the content of the permit.

The operator shall state the uncertainty figure resulting from this initial comprehensive uncertainty analysis in his annual emissions report to the competent authority for the relevant emission sources and source streams, until such point that the competent authority reviews the choice of measurement over calculation and requests that the uncertainty figure be re-calculated. Stating this uncertainty figure in the emissions report shall constitute reporting uncertainty for the purposes of Directive 2003/87/EC.

The operator, via the quality assurance and control process, shall manage and reduce the remaining uncertainties of the emissions data in his emissions report. During the verification process, the verifier shall check the correct application of the approved monitoring methodology, and shall assess the management and reduction of remaining uncertainties via the operator’s quality assurance and control procedures.

8.   REPORTINGAnnex IV to Directive 2003/87/EC sets out the reporting requirements for installations. The reporting format set out in Section 14 of this Annex and the information required therein shall be used as a basis for reporting of the quantitative data unless an equivalent electronic standard protocol for annual reporting has been published by the EU Commission.

The emission report covers annual emissions of a calendar year in a reporting period.

The report shall be verified in accordance with the detailed requirements established by the Member State pursuant to Annex V to Directive 2003/87/EC. The operator shall submit the verified report to the competent authority by 31 March each year for emissions during the preceding year.

Emission reports held by the competent authority shall be made available to the public by that authority subject to the rules laid down in Directive 2003/4/EC of the European Parliament and of the Council of 28 January 2003 on public access to environmental information and repealing Council Directive 90/313/EEC(6). With regard to the application of the exception laid down in Article 4(2)(d) of that Directive, operators may indicate in their report which information they consider commercially sensitive.

Each operator shall include the following information in the report for an installation:
(1) | data identifying the installation, as specified in Annex IV to Directive 2003/87/EC, and its unique permit number;

(2) | for all emissions sources and/or source streams the emission totals, chosen approach (measurement or calculation), chosen tiers and method (if applicable), activity data(7), emission factors(8), and oxidation/conversion factors(9). The following items, which are not accounted for in terms of emissions, shall be reported as memo items: amounts of biomass combusted [TJ] or employed in processes [t or Nm3]; CO2emissions [tCO2] from biomass where measurement is used to determine emissions; CO2transferred from an installation [tCO2]; inherent CO2leaving the installation as part of a fuel;

(3) | if emission factors and activity data for fuels are related to mass instead of energy, the operator shall report supplementary proxy data for the annual average net calorific value and emission factor for each fuel ‘proxy data’ means annual values — substantiated empirically or by accepted sources — used to substitute data for variables (i.e. fuel/material flow, net calorific value or emission, oxidation or conversion factors) required in the default calculation approaches according to Annexes I-XI in order to ensure complete reporting when the monitoring methodology does not generate all required variables;

(4) | if a mass-balance approach is applied operators shall report the mass flow, carbon and energy content for each fuel and material stream into and out of the installation and their stocks;

(5) | if continuous emissions monitoring (Annex XII) is applied, the operator shall report the annual fossil CO2emissions as well the CO2emissions from biomass use. In addition, the operator shall report supplementary proxy data for the annual average net calorific value and emission factor for each fuel or respective other relevant parameters for materials and products as derived by means of the corroborating calculation;

(6) | if a fall-back approach according to Section 5.3 is applied, the operator shall report supplementary proxy data for every parameter for which the approach does not produce the required data according to Annexes I to XI;

(7) | where fuel use occurs, but emissions are calculated as process emissions, the operator shall report supplementary proxy data for the respective variables of the default emission calculation for combustion emissions for these fuels;

(8) | temporal or permanent changes of tiers, reasons for these changes, starting date for changes, and starting and ending dates of temporal changes;

(9) | any other changes in the installation during the reporting period that may be relevant for the emissions report.Information to be provided under (8) and (9) and supplementary information to be provided under (2) is not suitable for presentation in the tabulated form of the reporting format and shall therefore be included in the annual emission report as plain text.

Fuels and resulting emissions shall be reported using the IPCC fuel categories (see Section 11 of this Annex) which are based on the definitions of the International Energy Agency. In the event that the Member State relevant to the operator has published a list of fuel categories including definitions and emission factors consistent with its latest national inventory submitted to the Secretariat of the United Nations Framework Convention on Climate Change these categories and their emissions factors shall be used if approved under the relevant monitoring methodology.

In addition, waste types and emissions resulting from their use as fuels or input materials shall be reported. The waste types shall be reported using the classification of the Community list of wastes specified in Commission Decision 2000/532/EC of 3 May 2000 replacing Decision 94/3/EC establishing a list of wastes pursuant to Article 1(a) of Council Directive 75/442/EEC on waste and Council Decision 94/904/EC establishing a list of hazardous waste pursuant to Article 1(4) of Council Directive 91/689/EEC on hazardous waste(10). The respective six-digit codes shall be added to the names of the relevant waste types used in the installation.

Emissions occurring from different emission sources or source streams of the same type of a single installation belonging to the same type of activity may be reported in an aggregate manner for the type of activity.

Emissions shall be reported as rounded tonnes of CO2(for example 1 245 978 tonnes). Activity data, emission factors and oxidation or conversion factors shall be rounded to include only significant digits both for emission calculations and reporting purposes.

In order to achieve consistency between data reported under Directive 2003/87/EC and data reported by Member States under the UN Framework Convention on Climate Change and other emission data reported for the European Pollutant Release and Transfer Register (EPRTR), each activity carried out by an installation shall be labelled applying the codes from the following two reporting schemes:
(a) | the Common Reporting Format for national greenhouse gas inventory systems as approved by the respective bodies of the United Nations Framework Convention on Climate Change (see Section 15.1 of this Annex);

(b) | the IPPC code of Annex I of Regulation 166/2006 on the European Pollutant Release and Transfer Register (EPRTR) (see Section 15.2 below).9.   RETENTION OF INFORMATIONAn operator of an installation shall document and archive monitoring data for the installation’s emissions from all emission sources and/or source streams belonging to activities listed in Annex I to Directive 2003/87/EC of greenhouse gases specified in relation to those activities.

The documented and archived monitoring data shall be sufficient to allow for the verification of the annual emissions report of an installation’s emissions submitted by the operator pursuant to Article 14(3) of Directive 2003/87/EC, in accordance with the criteria set out in Annex V to that Directive.

Data that are not part of the annual emissions report shall not be required to be reported or made public otherwise.

To allow reproducibility of the determination of emissions by the verifier or another third party, an operator of an installation shall retain the following information for at least ten years after the submission of the report pursuant to Article 14(3) of Directive 2003/87/EC for each reporting year:

For calculation-based methodologies:
— | the list of all source streams monitored,

— | the activity data used for any calculation of the emissions for each source stream, categorised by process and fuel, or material type,

— | documents justifying the selection of the monitoring methodology and the documents justifying temporal or non-temporal changes of monitoring methodologies and tiers approved by the competent authority,

— | documentation of the monitoring methodology and results from the development of activity-specific emission factors and biomass fractions for specific fuels, and oxidation or conversion factors, and respective proofs of approval from the competent authority,

— | documentation of the process of collection of activity data for the installation and its source streams,

— | the activity data, emission, oxidation or conversion factors submitted to the competent authority for the national allocation plan for years preceding the time period covered by the trading scheme,

— | documentation of the responsibilities in connection to the emissions monitoring,

— | the annual emissions report, and

— | any other information that is identified as required for the verification of the annual emissions report.The following additional information shall be retained for measurement-based methodologies:
— | the list of all emission sources monitored,

— | documentation justifying the selection of a measurement-based methodology,

— | the data used for the uncertainty analysis of emissions from each emission source, categorised by process,

— | the data used for the corroborating calculations,

— | a detailed technical description of the continuous measurement system including the documentation of the approval from the competent authority,

— | raw and aggregated data from the continuous measurement system, including documentation of changes over time, the log-book on tests, down-times, calibrations, servicing and maintenance,

— | documentation of any changes of the continuous measurement system.10.   CONTROL AND VERIFICATIONThe control and verification of emissions is subject to Section 16 of this Annex.

10.1.   DATA ACQUISITION AND HANDLINGThe operator shall establish, document, implement and maintain effective data acquisition and handling activities (hereinafter referred to as data flow activities) for the monitoring and reporting of greenhouse gas emissions in accordance with the approved monitoring plan, the permit and these guidelines. These data flow activities include measuring, monitoring, analyzing, recording, processing and calculating parameters in order to be able to report on the greenhouse gas emissions.

10.2.   CONTROL SYSTEMThe operator shall establish, document, implement and maintain an effective control system to ensure that the annual emissions report, resulting from the data flow activities does not contain misstatements and is in conformance with the approved monitoring plan, the permit and these guidelines.

The operator’s control system is made up of the processes aimed at effective monitoring and reporting as designed and implemented by those in charge of annual emissions reporting. The control system consists of the following components:
(a) | the operator’s own assessment process of inherent and control risks to errors, misrepresentations or omissions (misstatements) in the annual emissions report, and non-conformities against the approved monitoring plan, the permit and these guidelines;

(b) | control activities that help to mitigate the identified risks.The operator shall evaluate and improve his control system to ensure that the annual emissions report is not materially misstated or contains a material non-conformity. The evaluations shall include internal audits of the control system and the data reported. The control system may make reference to other procedures and documents, including those in management systems EU Eco-Management and Audit Scheme (EMAS), ISO 14001:2004 (Environmental management systems — Specification with guidance for use), ISO 9001:2000 and financial control systems. When such a reference has been made, the operator shall ensure that the requirements in the approved monitoring plan, the permit and these guidelines are arranged for in the respective applicable system.10.3.   CONTROL ACTIVITIESFor the purposes of controlling and mitigating the inherent and control risks pursuant to Chapter 10.2 the operator shall identify and implement control activities in accordance with the following Sections 10.3.1 to 10.3.6.

10.3.1.   PROCEDURES AND RESPONSIBILITIESThe operator shall assign responsibilities to all data flow activities and to all control activities. Conflicting duties shall be segregated, including handling and control activities, where possible and otherwise alternative controls shall be put in place.

The operator shall document the data flow activities pursuant to Section 10.1 and the control activities pursuant to Sections 10.3.2 to 10.3.6 in written procedures, including:
— | the sequence and interaction of data acquisition and handling activities according to 10.1, including the methods of calculations or measurement which are used,

— | risk assessment of the definition and evaluations of the control system according to 10.2,

— | management of the necessary competences for the responsibilities assigned according to 10.3.1,

— | quality assurance of the measuring equipment and information technology used (if applicable) according to 10.3.2,

— | internal reviews of reported data according to 10.3.3,

— | outsourced processes according to 10.3.4,

— | corrections and corrective action according to 10.3.5,

— | records and documentation according to 10.3.6.Each of these procedures shall address (where appropriate) the following elements:
— | responsibilities,

— | records (electronic and physical, whatever is applicable and suitable),

— | information systems used (if applicable),

— | input and output, and clear linkage with previous and next activity,

— | frequency (if applicable).The procedures shall be suitable to mitigate the identified risks.

10.3.2.   QUALITY ASSURANCEThe operator shall ensure that relevant measuring equipment is calibrated, adjusted and checked at regular intervals including prior to use, and checked against measurement standards traceable to international measurement standards where available, in accordance with the risks identified according to 10.2. The operator shall identify in the monitoring plan if components of the measurement instrument cannot be calibrated, and propose alternative control activities, which need approval of the competent authority. When the equipment is found not to conform to requirements, the operator shall promptly take necessary remedial action. Records of the results of calibration and authentication shall be retained for the period of 10 years.

If the operator uses information technology, including process-control computer technology, it shall be designed, documented, tested, implemented, controlled and maintained as a way to ensure reliable, accurate and timely processing of data in accordance with the risks identified according to 10.2. This includes the proper use of calculation formulae contained in the monitoring plan. The control of information technology shall include access control, back up, recovery, continuity planning and security.

10.3.3.   REVIEWS AND VALIDATION OF DATAFor managing the data flow, the operator shall design and implement reviews and validation of data in accordance with the risks identified according to 10.2. These validations may be conducted either manually or electronically. They shall be designed in such a way that boundaries for rejecting the data are clear upfront, where possible.

Simple and effective data reviews may be performed at the operational level by comparisons of monitored values using vertical and horizontal approaches.

A vertical approach compares emissions data monitored for the same installation in different years. A monitoring error is likely if differences between annual data cannot be explained by:
— | changes in activity levels,

— | changes concerning fuels or input material,

— | changes concerning the emitting processes (e.g. energy efficiency improvements).A horizontal approach compares values resulting from different operational data collection systems, including:
— | comparison of fuel or material purchasing data with data on stock changes (based on information on end stock and begin stock) and data on consumption for the applicable source streams,

— | comparison of emission factors that have been analysed, calculated or obtained from the fuel supplier, to national or international reference emission factors of comparable fuels,

— | comparison of emission factors based on fuel analyses to national or international reference emission factors of comparable fuels,

— | comparison of measured and calculated emissions.10.3.4.   OUTSOURCED PROCESSESWhere an operator chooses to outsource any process in the data flow, the operator shall control the quality of these processes in accordance with the risks identified according to 10.2. The operator shall define appropriate requirements for outputs and methods, and review the quality delivered.

10.3.5.   CORRECTIONS AND CORRECTIVE ACTIONWhen any part of the data flow activities or control activities (device, equipment, staff member, supplier, procedure or other) is found not to function effectively or to function outside set boundaries, the operator shall promptly take appropriate corrections and the rejected data shall be corrected. The operator shall assess the validity of the outputs of the applicable steps, determine the root cause of the malfunctioning or error, and take appropriate corrective action.

The activities in this Section shall be performed in accordance with the risk-based approach according to 10.2.

10.3.6.   RECORDS AND DOCUMENTATIONTo be able to show and ensure compliance, and to be able to reconstruct emissions data reported, the operator shall keep records of all control activities (including quality assurance/quality control of equipment and information technology, review and validation of data and corrections) and all information listed under Section 9 of this Annex for at least 10 years.

The operator shall ensure that relevant documents are available when and where they are needed to perform the data flow activities as well as the control activities. The operator shall have a procedure to identify, produce, distribute and control the version of these documents.

The activities in this Section shall be performed in accordance with the risk-based approach according to 10.2.

10.4.   VERIFICATION10.4.1.   GENERAL PRINCIPLESThe objective of the verification is to ensure that emissions have been monitored in accordance with the guidelines and that reliable and correct emissions data will be reported pursuant to Article 14(3) of Directive 2003/87/EC. Member States shall consider respective guidance issued by the European Cooperation for Accreditation (EA).

Subject to Chapter 10.4.2(e), a verification shall come to a verification opinion that states with reasonable assurance whether the data in the emissions report is free from material misstatements and whether there are no material non-conformities.

The operator shall submit the emissions report, a copy of its approved monitoring plan for each of its installations, and any other relevant information to the verifier.

The scope of the verification is defined by the tasks the verifier needs to perform to achieve the above objective. As a minimum the verifier shall perform the activities in accordance with the subsequent Section 10.4.2.

10.4.2.   VERIFICATION METHODOLOGYThe verifier shall plan and perform verification with an attitude of professional scepticism recognizing that circumstances may exist that cause the information contained in the Annual Emissions Report to be materially misstated.

As part of the verification process, the verifier shall carry out the following steps:

(a)   strategic analysisThe verifier shall:
— | verify whether the monitoring plan has been approved by the competent authority and whether it is the right version. If this is not the case, the verifier should not continue the verification except for elements that are obviously not affected by the non-approval,

— | understand each activity undertaken by the installation, the sources, source streams within the installation, the metering equipment used to monitor or measure activity data, the origin and application of emission factors and oxidation/conversion factors, any other data used to calculate or measure the emissions, and the environment in which the installation operates,

— | understand the operator’s monitoring plan, data flow, as well as its control system, including the overall organisation with respect to monitoring and reporting,

— | apply the materiality level defined in Table 3 below.Table 3Materiality levelsMateriality levelCategory A and B installations5 %Category C installations2 % |  | Materiality level | Category A and B installations | 5 % | Category C installations | 2 %

 | Materiality level

Category A and B installations | 5 %

Category C installations | 2 %The verifier shall perform the strategic analysis in such a way that the verifier is able to conduct the risk analysis as set out below. When necessary this shall include a site visit.

(b)   risk analysisThe verifier shall:
— | analyse the inherent risks and control risks related to the scope and complexity of the operator’s activities and emission sources and source streams, and which could lead to a material misstatements and non-conformities,

— | draw up a verification plan which is commensurate with this risk analysis. The verification plan describes the way in which the verification activities are to be carried out. It contains a verification programme and a data sampling plan. The verification programme describes the nature of the activities, at what times they must be carried out and their scope in order for the verification plan to be completed. The data sampling plan sets out what data is to be tested in order to reach a verification opinion.(c)   verificationIn carrying out the verification, the verifier shall conduct a site visit, when appropriate, to inspect the operation of meters and monitoring systems, conduct interviews, and collect sufficient information and evidence.

Moreover, the verifier shall:
— | carry out the verification plan by gathering data in accordance with the defined sampling methods, walkthrough tests, document reviews, analytical procedures and data review procedures, including any relevant additional evidence, upon which the verifier’s verification opinion will be based,

— | confirm the validity of the information used to calculate the uncertainty level as set in the approved monitoring plan,

— | verify that the approved monitoring plan is implemented and seek understanding whether the monitoring plan is up to date,

— | request the operator to provide any missing data or complete missing sections of audit trails, explain variations in the emissions data, or revise calculations, or adjust reported data, before reaching a final verification opinion. The verifier should, in any form, report all non-conformities and misstatements identified to the operator.The operator shall correct any reported misstatements. The entire population from which a sample was taken shall be corrected.

Throughout the verification process, the verifier shall determine misstatements and non-conformities by assessing whether:
— | the monitoring plan has been implemented to support the determination of non-conformities,

— | there is clear and objective evidence obtained through the gathering of data to support the determination of misstatements.(d)   internal verification reportAt the end of the verification process, the verifier shall prepare an internal verification report. The verification report shall record evidence showing that the strategic analysis, the risk analysis and the verification plan has been performed in full, and provide sufficient information to support verification opinions. The internal verification report should as well facilitate a potential evaluation of the audit by the competent authority and accreditation body.

Based on the findings contained in the internal verification report, the verifier shall make a judgment with respect to whether the annual emissions report contains any material misstatement as compared to the materiality threshold, and whether there are material non-conformities or other issues relevant for the verification opinion.

(e)   verification reportThe verifier shall present the verification methodology, his findings and verification opinion in a verification report, addressed to the operator, to be submitted by the operator with the annual emission report to the competent authority. An annual emissions report is verified as satisfactory if the total emissions are not materially misstated, and if, in the opinion of the verifier, there are no material non-conformities. In the case of non-material non-conformities or non-material misstatements, the verifier may include these in the verification report (verified as satisfactory with non-material non-conformities or non-material misstatements). The verifier may also report these in a separate management letter.

The verifier may conclude an annual emissions report is not verified as satisfactory, if the verifier finds material non-conformities or material misstatements (with or without material non-conformities). The verifier may conclude an annual emissions report is not verified when there was a limitation of scope (when circumstances prevent, or a restriction was imposed that prevents, the verifier from obtaining evidence required to reduce the verification risk to the reasonable level) and/or material uncertainties.

Member States shall ensure that the operator addresses non-conformities and misstatements after consultation of the competent authority in a timeframe set by the competent authority. In addition, all divergences of opinion between operators, verifiers and competent authorities shall not affect proper reporting and shall be settled in accordance with Directive 2003/87/EC, these guidelines, and the requirements established by the Member States pursuant to Annex V to that Directive, and relevant national procedures.

11.   EMISSION FACTORSThis Section contains reference emission factors for the Tier 1 level that permit the use of non-activity-specific emission factors for the combustion of fuel. If a fuel does not belong to an existing fuel category the operator shall use his expert judgement to assign the fuel used to a related fuel category, subject to the approval of the competent authority.

Table 4Fuel emission factors related to net calorific value (NCV) and net calorific values per mass of fuel

Fuel type description | Emission factor(tCO2/TJ) | Net calorific value(TJ/Gg)

 | 2006 IPCC guidelines(except biomass) | 2006 IPCC guidelines

Crude oil | 73,3 | 42,3

Orimulsion | 76,9 | 27,5

Natural gas liquids | 64,1 | 44,2

Motor gasoline | 69,2 | 44,3

Kerosene | 71,8 | 43,8

Shale oil | 73,3 | 38,1

Gas/diesel oil | 74,0 | 43,0

Residual fuel oil | 77,3 | 40,4

Liquefied petroleum gases | 63,0 | 47,3

Ethane | 61,6 | 46,4

Naphtha | 73,3 | 44,5

Bitumen | 80,6 | 40,2

Lubricants | 73,3 | 40,2

Petroleum coke | 97,5 | 32,5

Refinery feedstocks | 73,3 | 43,0

Refinery gas | 51,3 | 49,5

Paraffin waxes | 73,3 | 40,2

White spirit and SBP | 73,3 | 40,2

Other petroleum products | 73,3 | 40,2

Anthracite | 98,2 | 26,7

Coking coal | 94,5 | 28,2

Other bituminous coal | 94,5 | 25,8

Sub-bituminous coal | 96,0 | 18,9

Lignite | 101,1 | 11,9

Oil shale and tar sands | 106,6 | 8,9

Patent fuel | 97,5 | 20,7

Coke oven coke and lignite coke | 107,0 | 28,2

Gas coke | 107,0 | 28,2

Coal tar | 80,6 | 28,0

Gas works gas | 44,7 | 38,7

Coke oven gas | 44,7 | 38,7

Blast furnace gas | 259,4 | 2,5

Oxygen steel furnace gas | 171,8 | 7,1

Natural gas | 56,1 | 48,0

Industrial wastes | 142,9 | n.a.

Waste oils | 73,3 | 40,2

Peat | 105,9 | 9,8

Wood/wood waste | 0 | 15,6

Other primary solid biomass | 0 | 11,6

Charcoal | 0 | 29,5

Biogasoline | 0 | 27,0

Biodiesels | 0 | 27,0

Other liquid biofuels | 0 | 27,4

Landfill gas | 0 | 50,4

Sludge gas | 0 | 50,4

Other biogas | 0 | 50,4

 | Other sources | Other sources

Waste tyres | 85,0 | n.a.

Carbon monoxide | 155,2 | 10,1

Methane | 54,9 | 50,012.   LIST OF CO2-NEUTRAL BIOMASSThis list contains materials, which are considered biomass for the application of these guidelines and shall be weighted with an emission factor of 0 [tCO2/TJ or t or Nm3]. Peat and fossil fractions of the materials listed below shall not be considered biomass. Unless a contamination with other materials or fuels is apparent based on visual or olfactory evidence, no analytical procedures need to be applied to demonstrate the purity of members of Group 1 and 2 below:

Group 1 — Plants and parts of plants:

— | straw,

— | hay and grass,

— | leaves, wood, roots, stumps, bark,

— | crops, e.g. maize and triticale.Group 2 — Biomass wastes, products and by-products:

— | industrial waste wood (waste wood from woodworking and wood processing operations and waste wood from operations in the wood materials industry),

— | used wood (used products made from wood, wood materials) and products and by-products from wood processing operations,

— | wood-based waste from the pulp and paper industries, e.g. black liquor (with only biomass carbon),

— | crude tall oil, tall oil and pitch oil from the production of pulp,

— | forestry residues,

— | lignin from the processing of plants containing ligno-celluose,

— | animal, fish and food meal, fat, oil and tallow,

— | primary residues from the food and beverage production,

— | plant oils and fats,

— | manure,

— | agricultural plant residues,

— | sewage sludge,

— | biogas produced by digestion, fermentation or gasification of biomass,

— | harbour sludge and other waterbody sludges and sediments,

— | landfill gas,

— | charcoal.Group 3 — Biomass fractions of mixed materials:

— | the biomass fraction of flotsam from waterbody management,

— | the biomass fraction of mixed residues from food and beverage production,

— | the biomass fraction of composites containing wood,

— | the biomass fraction of textile wastes,

— | the biomass fraction of paper, cardboard, pasteboard,

— | the biomass fraction of municipal and industrial waste,

— | the biomass fraction of black liquor containing fossil carbon,

— | the biomass fraction of processed municipal and industrial wastes,

— | the biomass fraction of ethyl-tertiary-butyl-ether (ETBE),

— | the biomass fraction of butanol.Group 4 — Fuels whose components and intermediate products have all been produced from biomass:

— | bioethanol,

— | biodiesel,

— | etherised bioethanol,

— | biomethanol,

— | biodimethylether,

— | bio-oil (a pyrolysis oil fuel) and bio-gas.13.   DETERMINATION OF ACTIVITY-SPECIFIC DATA AND FACTORSThis Section is mandatory only for those parts of these guidelines with explicit reference to Section 13 of Annex I. The provisions in this Section are subject to those set out in Section 16 of this Annex.

13.1.   DETERMINATION OF NET CALORIFIC VALUES AND EMISSION FACTORS FOR FUELSThe specific procedure to determine the activity specific emission factor including the sampling procedure for a specific fuel type shall be agreed with the competent authority before the start of respective reporting period in which it will be applied.

The procedures applied to sample the fuel and to determine its net calorific value, carbon content and emission factor shall, where available, be according to a standardised method that limits sampling and measurement bias and has a known measurement uncertainty. CEN standards shall be used if available. If CEN standards are not available, suitable ISO standards or national standards shall apply. Where no applicable standards exist, procedures can be carried out where possible in accordance with suitable draft standards or industry best practice guidelines.

Relevant CEN standards are the following:
— | EN ISO 6976:2005 Natural gas — Calculation of calorific values, density, relative density, and Wobbe index from composition,

— | EN ISO 4259:1996 Petroleum products — Determination and application of precision data in relation to methods of test.Relevant ISO standards are the following:
— | ISO 13909-1,2,3,4:2001 Hard coal and coke — Mechanical sampling,

— | ISO 5069-1,2:1983 Brown coals and lignites — Principles of sampling,

— | ISO 625:1996 Solid mineral fuels — Determination of carbon and hydrogen — Liebig method,

— | ISO 925:1997 Solid mineral fuels — Determination of carbonate carbon content — Gravimetric method,

— | ISO 9300:1990 Measurement of gas flow by means of critical flow Venturi nozzles,

— | ISO 9951:1993/94 Measurement of gas flow in closed conduits — Turbine meters.Supplemental national standards for the characterization of fuels are as follows:
— | DIN 51900-1:2000 Testing of solid and liquid fuels — Determination of gross calorific value by the bomb calorimeter and calculation of net calorific value — Part 1: Principles, apparatus, methods,

— | DIN 51857:1997 Gaseous fuels and other gases — Calculation of calorific value, density, relative density and Wobbe index of pure gases and gas mixtures,

— | DIN 51612:1980 Testing of liquefied petroleum gases, calculation of net calorific value,

— | DIN 51721:2001 Testing of solid fuels — Determination of carbon and hydrogen content (also applicable for liquid fuels).The laboratory used to determine the emission factor, carbon content and net calorific value shall comply with requirements laid down in Section 13.5 of this Annex. It is important to note that to achieve appropriate accuracy of the activity specific emission factor (in addition to the precision of the analytical procedure for the determination of the carbon content and the net calorific value) the sampling frequency, the sampling procedure and the sample preparation are critical. They depend greatly on the state and homogeneity of the fuel/material. The required number of samples will be larger for very heterogeneous materials such as municipal solid waste and be much smaller for most commercial gaseous or liquid fuels.

The sampling procedure and frequency of analyses for the determination of the carbon content, net calorific values and emission factors shall comply with the requirements of Section 13.6.

The full documentation of the procedures used in the respective laboratory for the determination of the emission factor and the full set of results shall be retained and made available to the verifier of the emissions report.

13.2.   DETERMINATION OF ACTIVITY-SPECIFIC OXIDATION FACTORSThe specific procedure to determine the activity-specific oxidation factor including the sampling procedure for a specific fuel type and installation shall be agreed with the competent authority before the start of respective reporting period in which it will be applied.

The procedures applied to determine a representative activity-specific oxidation factors (e.g. via the carbon content of soot, ashes, effluents and other wastes or by-products) for a specific activity shall, where available, be according to a standardised method that limits sampling and measurement bias and has a known measurement uncertainty. CEN standards shall be used if available. If CEN standards are not available, suitable ISO standards or national standards shall apply. Where no applicable standards exist, procedures can be carried out where possible in accordance with suitable draft standards or industry best practice guidelines.

The laboratory used to determine the oxidation factor or the underlying data shall comply with requirements set out in Section 13.5 of this Annex. The sampling procedure and frequency of analyses for the determination of relevant variables (e.g. the carbon content of ash) used for the calculation of oxidation factors shall comply with the requirements of Section 13.6.

The full documentation of the procedures used by the organisation for the determination of the oxidation factor and the full set of results shall be retained and made available to the verifier of the emissions report.

13.3.   DETERMINATION OF PROCESS EMISSION FACTORS, CONVERSION FACTORS AND COMPOSITION DATAThe specific procedure to determine the activity-specific emission factor, conversion factor or composition data including the sampling procedure for a specific material shall be agreed with the competent authority before the start of respective reporting period in which it will be applied.

The procedures applied to sample and determine the composition of the relevant material or derive a process emission factor shall, where available, be according to a standardised method that limits sampling and measurement bias and has a known measurement uncertainty. CEN standards shall be used if available. If CEN standards are not available suitable ISO standards or national standards shall apply. Where no applicable standards exist, procedures can be carried out where possible in accordance with suitable draft standards or industry best practice guidelines.

The laboratory used shall comply with requirements laid down in Section 13.5 of this Annex. The sampling procedure and frequency of analyses shall comply with the requirements of Section 13.6.

The full documentation of the procedures used by the organisation and the full set of results shall be retained and made available to the verifier of the emissions report.

13.4.   DETERMINATION OF A BIOMASS FRACTIONThe term ‘biomass fraction’ for the purpose of these guidelines refers to the mass percentage of biomass carbon according to the biomass definition (see Sections 2 and 12 of this Annex) out of the total mass of carbon in a sample.

Fuel or material shall qualify as pure biomass with simplified provisions for the monitoring and reporting as set out in Section 5.2, if the non-biomass content accounts to no more than 3 % of the total quantity of the fuel or material concerned.

The specific procedure to determine the biomass fraction of a specific fuel or material including the sampling procedure shall be agreed with the competent authority before the start of the reporting period in which it will be applied.

The procedures applied to sample the fuel or material and to determine the biomass fraction shall, where available, be according to a standardised method that limits sampling and measurement bias and has a known measurement uncertainty. CEN standards shall be used if available. If CEN standards are not available suitable ISO standards or national standards shall apply. Where no applicable standards exist, procedures can be carried out where possible in accordance with suitable draft standards or industry best practice guidelines.

Methods applicable to determine the biomass fraction in a fuel or material could range from the manual sorting of components of mixed materials, to differential methods determining heating values of a binary mixture and its two pure components to an isotopic analysis of carbon-14 — depending on the specific nature of the respective fuel mixture. For fuels or materials originating from a production process with defined and traceable input streams, the operator may alternatively base the determination of the biomass fraction on a mass-balance of fossil and biomass carbon entering and leaving the process. The respective methods are to be approved by the competent authority.

The laboratory used to determine the biomass fraction shall comply with requirements laid down in Section 13.5 of this Annex.

The sampling procedure and frequency of analyses for the determination of the biomass fraction of fuels and materials shall comply with the requirements of Section 13.6.

The full documentation of the procedures used in the respective laboratory for the determination of the biomass fraction and the full set of results shall be retained and made available to the verifier of the emissions report.

If the determination of the biomass fraction in a mixed fuel is technically not feasible or would lead to unreasonably high costs the operator shall either assume a 0 % biomass share (i.e. complete fossil origin of all carbon in that particular fuel) or propose an estimation method for approval by the competent authority.

13.5.   REQUIREMENTS FOR DETERMINATION OF FUEL AND MATERIAL PROPERTIES13.5.1.   USE OF ACCREDITED LABORATORIESThe laboratory used to determine the emission factor, net calorific value, oxidation factor, carbon content, the biomass fraction or composition data should be accredited according to EN ISO 17025:2005 (General requirements for the competence of testing and calibration laboratories).

13.5.2.   USE OF NON-ACCREDITED LABORATORIESPreference is for use of laboratories accredited according to EN ISO 17025:2005. The use of non-accredited laboratories shall be limited to situations in which the operator can demonstrate to the competent authority that the laboratory meets equivalent requirements to those laid out in EN ISO 17025:2005. The respective laboratories and relevant analytical procedures shall be listed in the monitoring plan for the installation. Equivalence in respect to quality management could be demonstrated by an accredited certification of the laboratory against EN ISO 9001:2000. Additional evidence shall be provided that the laboratory is technically competent and able to generate technically valid results using the relevant analytical procedures.

Under the responsibility of the operator, each non-accredited laboratory used by the operator to determine results used for the calculation of emissions shall take the following measures:

(a)   validationA validation of each relevant analytical method to be carried out by the non-accredited laboratory against the reference method shall be carried out by a laboratory accredited according to EN ISO 17025:2005. The validation procedure is carried out before or at the beginning of the contract relationship between operator and laboratory. It includes a sufficient number of repetitions of the analysis of a set of at least five samples representative for the expected value range including a blank sample for each relevant parameter and fuel or material in order to characterise the repeatability of the method and to derive the calibration curve of the instrument;

(b)   inter-comparisonAn inter-comparison of the results of analytical methods shall be executed once a year by a laboratory accredited according to EN ISO 17025:2005 involving at least a fivefold repetition of the analysis of a representative sample using the reference method for each relevant parameter and fuel or material;

The operator shall apply conservative adjustments (i.e. avoiding under-estimation of emissions) to all relevant data of the respective year in cases in which a difference is observed between the results derived by the non-accredited and the accredited laboratory which might lead to an under-estimation of emissions. Any statistically significant (2σ) differences between the end results (e.g. the composition data) derived by the non-accredited and the accredited laboratory shall be notified to the competent authority and be immediately resolved under supervision of a laboratory accredited according to EN ISO 17025:2005.

13.5.3.   ONLINE GAS ANALYSERS AND GAS CHROMATOGRAPHSThe use of online gas chromatographs and extractive or non-extractive gas analysers for emission determination under these guidelines is subject to approval by the competent authority. The use of these systems is limited to the determination of composition data of gaseous fuels and materials. The operator operating the systems shall meet the requirements of EN ISO 9001:2000. Evidence that the system is meeting those requirements can be demonstrated by an accredited certification of the system. Calibration services and the suppliers of calibration gases shall be accredited against EN ISO 17025:2005.

Where applicable an initial and annually repeated validation of the instrument shall be carried out by a laboratory accredited against EN ISO 17025:2005 using EN ISO 10723:1995 Natural gas — Performance evaluation for online analytical systems. In all other cases, the operator shall commission an initial validation and annual inter-comparison:

(a)   initial validationThe validation shall be carried out before 31 January 2008 or as part of the commissioning of a new system. It includes an appropriate number of repetitions of the analysis of a set of at least five samples representative for the expected value range including a blank sample for each relevant parameter and fuel or material in order to characterise the repeatability of the method and to derive the calibration curve of the instrument;

(b)   annual inter-comparisonThe inter comparison of the results of analytical methods shall be executed once a year by a laboratory accredited according to EN ISO 17025:2005 involving an appropriate number of repetitions of the analysis of a representative sample using the reference method for each relevant parameter and fuel or material;

The operator shall apply conservative adjustments (i.e. avoiding under-estimation of emissions) to all relevant data of the respective year in cases in which a difference is observed between the results derived by the results of the gas analyser or gas chromatograph and the accredited laboratory which might lead to an under-estimation of emissions. Any statistically significant (2σ) differences between the end results (e.g. the composition data) of the gas analyser or gas chromatograph, and the accredited laboratory shall be notified to the competent authority and be immediately resolved under supervision of a laboratory accredited according to EN ISO 17025:2005.

13.6.   SAMPLING METHODS AND FREQUENCY OF ANALYSESThe determination of the relevant emission factor, net calorific value, oxidation factor, conversion factor, carbon content, biomass fraction or composition data shall follow generally accepted practice for representative sampling. The operator shall provide evidence that the derived samples are representative and free of bias. The respective value shall be used only for the delivery period or batch of fuel or material for which it was intended to be representative.

Generally, the analysis will be carried out on a sample which is the mixture of a larger number (e.g. 10-100) of samples collected over a period of time (e.g. from a day to several months) provided that the sampled fuel or material can be stored without changes of its composition.

The sampling procedure and frequency of analyses shall be designed to ensure that the annual average of the relevant parameter is determined with a maximum uncertainty of less than 1/3 of the maximum uncertainty which is required by the approved tier level for the activity data for the same source stream.

If the operator is not able to meet the allowed maximum uncertainty for the annual value or unable to demonstrate compliance with the thresholds, he shall apply the frequency of analyses as laid down in Table 5 as a minimum, if applicable. In all other cases the competent authority shall define the frequency of analyses.

Table 5Indicative minimum frequency of analyses

Fuel/material | Frequency of analyses

Natural gas | At least weekly

Process gas (refinery mixed gas, coke oven gas, blast-furnace gas and convertor gas) | At least daily — using appropriate procedures at different parts of the day

Fuel oil | Every 20 000  tonnes and at least six times a year

Coal, coking coal, petroleum coke | Every 20 000  tonnes and at least six times a year

Solid waste (pure fossil or mixed biomass fossil) | Every 5 000  tonnes and at least four times a year

Liquid waste | Every 10 000  tonnes and at least four times a year

Carbonate minerals (e.g. limestone and dolomite) | Every 50 000  tonnes and at least four times a year

Clays and shales | Amounts of material corresponding to 50 000  tonnes of CO2and at least four times a year

Other input and output streams in the mass balance (not applicable for fuels or reducing agents) | Every 20 000  tonne and at least once every month

Other materials | Depending on the type of material and the variation, amounts of material corresponding to 50 000  tonnes of CO2and at least four times a year14.   REPORTING FORMATThe following tables shall be used as a basis for reporting and may be adapted corresponding to the number of activities, type of installation, fuels and processes monitored. The grey-shaded cells mark fields into which information is to be filled in.

14.1.   IDENTIFICATION OF INSTALLATION

Identification of installation | Response

1.Name of company | 1. | Name of company | 

1. | Name of company

2.Operator of installation | 2. | Operator of installation | 

2. | Operator of installation

3.Installation | 3. | Installation | 

3. | Installation

3.1.Name | 3.1. | Name | 

3.1. | Name

3.2.Permit number(11) | 3.2. | Permit number(11) | 

3.2. | Permit number(11)

3.3.Reporting under EPRTR required? | 3.3. | Reporting under EPRTR required? | Yes/No

3.3. | Reporting under EPRTR required?

3.4.EPRTR identification number(12) | 3.4. | EPRTR identification number(12) | 

3.4. | EPRTR identification number(12)

3.5.Address/city of the installation | 3.5. | Address/city of the installation | 

3.5. | Address/city of the installation

3.6.Postcode/country | 3.6. | Postcode/country | 

3.6. | Postcode/country

3.7.Coordinates of the location | 3.7. | Coordinates of the location | 

3.7. | Coordinates of the location

4.Contact Person | 4. | Contact Person | 

4. | Contact Person

4.1.Name | 4.1. | Name | 

4.1. | Name

4.2.Address/city/postcode/country | 4.2. | Address/city/postcode/country | 

4.2. | Address/city/postcode/country

4.3.Telephone | 4.3. | Telephone | 

4.3. | Telephone

4.4.Fax | 4.4. | Fax | 

4.4. | Fax

4.5.email | 4.5. | email | 

4.5. | email

5.Reporting year | 5. | Reporting year | 

5. | Reporting year

6.Type of Annex I activities carried out(13) | 6. | Type of Annex I activities carried out(13) | 

6. | Type of Annex I activities carried out(13)

Activity 1 | 

Activity 2 | 

Activity N | 14.2.   OVERVIEW OF ACTIVITIESEmissions of Annex I activities

Categories | IPCC CRF category(14)— Combustion emissions | IPCC CRF category(15)– Process emissions | IPPC code of EPRTR category | Tiers changed?Yes/No | Emissions tCO2

Activities |  |  |  |  | 

Activity 1 |  |  |  |  | 

Activity 2 |  |  |  |  | 

Activity N |  |  |  |  | 

Total |  | 

Memo items

 | Transferred or inherent CO2 | Biomass emissions(16)

Amount transferred or inherent | Transferred material or fuel | Type of transfer (inherent into/out of installation, transfer into/out of installation)

Unit | [tCO2] |  |  | [tCO2]

Activity 1 |  |  |  | 

Activity 2 |  |  |  | 

Activity N |  |  |  | 14.3.   COMBUSTION EMISSIONS (CALCULATION)

Activity | 

Type of fuel: | 

IEA category | 

Waste catalogue number (where applicable): | 

Parameter | Units allowed | Unit used | Value | Tier applied

Amount of fuel consumed | t or Nm3 |  |  | 

Net calorific value of fuel | TJ/t or TJ/Nm3 |  |  | 

Emission factor | tCO2/TJ ortCO2/t ortCO2/Nm3 |  |  | 

Oxidation factor |  |  |  | 

CO2fossil | tCO2 | tCO2 |  | 

Biomass used | TJ or t or Nm3 |  |  | 14.4.   PROCESS EMISSIONS (CALCULATION)

Activity | 

Type of material: | 

Waste catalogue number (where applicable): | 

Parameter | Units allowed | Unit used | Value | Tier applied

Activity data | t or Nm3 |  |  | 

Emission factor | tCO2/t ortCO2/Nm3 |  |  | 

Conversion factor |  |  |  | 

CO2fossil | tCO2 | tCO2 |  | 

Biomass used | t or Nm3 |  |  | 14.5.   MASS-BALANCE APPROACH

Parameter | 

Name of fuel or material | 

IEA category (where applicable) | 

Waste catalogue number (where applicable) | 

 | Units allowed | Unit used | Value | Tier applied

Activity data (mass or volume): for output streams use negative values | t or Nm3 |  |  | 

NCV (where applicable) | TJ/t orTJ/Nm3 |  |  | 

Activity data (heat input) = mass or volume * NCV(where applicable) | TJ |  |  | 

Carbon content | tC/t or t C/Nm3 |  |  | 

CO2fossil | tCO2 | tCO2 |  | 14.6.   MEASUREMENT APPROACH

Activity | 

Type of emission source | 

Parameter | Units allowed | Value | Tier applied | Uncertainty

CO2fossil | tCO2 |  |  | 

CO2from biomass | tCO2 |  |  | 15.   REPORTING CATEGORIESEmissions shall be reported according to the following categories of the Reporting Format and the IPPC code of Annex I of the EPRTR Regulation EC 166/2006 (see Section 15.2 of this Annex). The specific categories of both reporting formats are shown below. Where an activity could be classified under two or more categories the selected classification shall reflect the primary purpose of the activity.

15.1.   IPCC REPORTING FORMATThe table below is an excerpt of the Common Reporting Format (CRF) part of the UNFCCC reporting guidelines on annual inventories(17). In the CRF emissions are attributed to seven major categories:
(1) | energy;

(2) | industrial processes;

(3) | solvent and other products use;

(4) | agriculture;

(5) | land-use change and forestry;

(6) | waste;

(7) | other.Categories 1 and 2 and 6 of the following table of the CRF, which are the categories relevant for Directive 2003/87/EC, are reproduced below together with their relevant subcategories.
1.SECTORAL REPORT FOR ENERGY | 1. | SECTORAL REPORT FOR ENERGY

1. | SECTORAL REPORT FOR ENERGY

A.Fuel combustion activities (sectoral approach) | A. | Fuel combustion activities (sectoral approach)

A. | Fuel combustion activities (sectoral approach)

1.Energy industries | 1. | Energy industries

1. | Energy industries

(a)public electricity and heat production | (a) | public electricity and heat production

(a) | public electricity and heat production

(b)petroleum refining | (b) | petroleum refining

(b) | petroleum refining

(c)manufacture of solid fuels and other energy industries | (c) | manufacture of solid fuels and other energy industries

(c) | manufacture of solid fuels and other energy industries

2.Manufacturing industries and construction | 2. | Manufacturing industries and construction

2. | Manufacturing industries and construction

(a)iron and steel | (a) | iron and steel

(a) | iron and steel

(b)non-ferrous metals | (b) | non-ferrous metals

(b) | non-ferrous metals

(c)chemicals | (c) | chemicals

(c) | chemicals

(d)pulp, paper and print | (d) | pulp, paper and print

(d) | pulp, paper and print

(e)food processing, beverages and tobacco | (e) | food processing, beverages and tobacco

(e) | food processing, beverages and tobacco

(f)other | (f) | other

(f) | other

4.Other sectors | 4. | Other sectors

4. | Other sectors

(a)commercial/institutional | (a) | commercial/institutional

(a) | commercial/institutional

(b)residential | (b) | residential

(b) | residential

(c)agriculture/forestry/fisheries | (c) | agriculture/forestry/fisheries

(c) | agriculture/forestry/fisheries

5.Other(18) | 5. | Other(18)

5. | Other(18)

(a)stationary | (a) | stationary

(a) | stationary

(b)mobile | (b) | mobile

(b) | mobile

B.Fugitive emissions from fuels | B. | Fugitive emissions from fuels

B. | Fugitive emissions from fuels

1.Solid fuels | 1. | Solid fuels

1. | Solid fuels

(a)coal mining | (a) | coal mining

(a) | coal mining

(b)solid fuel transformation | (b) | solid fuel transformation

(b) | solid fuel transformation

(c)other | (c) | other

(c) | other

2.Oil and natural gas | 2. | Oil and natural gas

2. | Oil and natural gas

(a)oil | (a) | oil

(a) | oil

(b)natural gas | (b) | natural gas

(b) | natural gas

(c)venting and flaring | (c) | venting and flaring

(c) | venting and flaring

venting

flaring

(d)other | (d) | other

(d) | other

2.SECTORAL REPORT FOR INDUSTRIAL PROCESSES | 2. | SECTORAL REPORT FOR INDUSTRIAL PROCESSES

2. | SECTORAL REPORT FOR INDUSTRIAL PROCESSES

A.Mineral products | A. | Mineral products

A. | Mineral products

1.Cement production | 1. | Cement production

1. | Cement production

2.Lime production | 2. | Lime production

2. | Lime production

3.Limestone and dolomite use | 3. | Limestone and dolomite use

3. | Limestone and dolomite use

4.Soda ash production and use | 4. | Soda ash production and use

4. | Soda ash production and use

5.Asphalt roofing | 5. | Asphalt roofing

5. | Asphalt roofing

6.Road paving with asphalt | 6. | Road paving with asphalt

6. | Road paving with asphalt

7.Other | 7. | Other

7. | Other

B.Chemical industry | B. | Chemical industry

B. | Chemical industry

1.Ammonia production | 1. | Ammonia production

1. | Ammonia production

2.Nitric acid production | 2. | Nitric acid production

2. | Nitric acid production

3.Adipic acid production | 3. | Adipic acid production

3. | Adipic acid production

4.Carbide production | 4. | Carbide production

4. | Carbide production

5.Other | 5. | Other

5. | Other

C.Metal production | C. | Metal production

C. | Metal production

1.Iron and steel production | 1. | Iron and steel production

1. | Iron and steel production

2.Ferroalloys production | 2. | Ferroalloys production

2. | Ferroalloys production

3.Aluminium production | 3. | Aluminium production

3. | Aluminium production

4.SF6Used in aluminium and magnesium foundries | 4. | SF6Used in aluminium and magnesium foundries

4. | SF6Used in aluminium and magnesium foundries

5.Other | 5. | Other

5. | Other

6.SECTORAL REPORT FOR WASTE | 6. | SECTORAL REPORT FOR WASTE

6. | SECTORAL REPORT FOR WASTE

C.Waste incineration(18) | C. | Waste incineration(18)

C. | Waste incineration(18)

MEMO ITEMS

CO2emissions from biomass15.2.   SOURCE CATEGORY CODEThe following source category codes should be used for the purpose of reporting data:
No | Activity

1. | Energy sector

(a) | Mineral oil and gas refineries

(b) | Installations for gasification and liquefaction

(c) | Thermal power stations and other combustion installations

(d) | Coke ovens

(e) | Coal rolling mills

(f) | Installations for the manufacture of coal products and solid smokeless fuel

2. | Production and processing of metals

(a) | Metal ore (including sulphide ore) roasting or sintering installations

(b) | Installations for the production of pig iron or steel (primary or secondary melting) including continuous casting

(c) | Installations for the processing of ferrous metals:(i)hot-rolling mills;(ii)smitheries with hammers;(iii)application of protective fused metal coats. | (i) | hot-rolling mills; | (ii) | smitheries with hammers; | (iii) | application of protective fused metal coats.

(i) | hot-rolling mills;

(ii) | smitheries with hammers;

(iii) | application of protective fused metal coats.

(d) | Ferrous metal foundries

(e) | Installations:(i)for the production of non-ferrous crude metals from ore, concentrates or secondary raw materials by metallurgical, chemical or electrolytic processes;(ii)for the smelting, including the alloying, of non-ferrous metals, including recovered products (refining, foundry casting, etc.). | (i) | for the production of non-ferrous crude metals from ore, concentrates or secondary raw materials by metallurgical, chemical or electrolytic processes; | (ii) | for the smelting, including the alloying, of non-ferrous metals, including recovered products (refining, foundry casting, etc.).

(i) | for the production of non-ferrous crude metals from ore, concentrates or secondary raw materials by metallurgical, chemical or electrolytic processes;

(ii) | for the smelting, including the alloying, of non-ferrous metals, including recovered products (refining, foundry casting, etc.).

(f) | Installations for surface treatment of metals and plastic materials using an electrolytic or chemical process

3. | Mineral industry

(a) | Underground mining and related operations

(b) | Opencast mining

(c) | Installations for the production of:—cement clinker in rotary kilns;—lime in rotary kilns;—cement clinker or lime in other furnaces. | — | cement clinker in rotary kilns; | — | lime in rotary kilns; | — | cement clinker or lime in other furnaces.

— | cement clinker in rotary kilns;

— | lime in rotary kilns;

— | cement clinker or lime in other furnaces.

(d) | Installations for the production of asbestos and the manufacture of asbestos-based products

(e) | Installations for the manufacture of glass, including glass fibre

(f) | Installations for melting mineral substances, including the production of mineral fibres

(g) | Installations for the manufacture of ceramic products by firing, in particular roofing tiles, bricks, refractory bricks, tiles, stoneware or porcelain

4. | Chemical industry

(a) | Chemical installations for the production on an industrial scale of basic organic chemicals, such as:(i)simple hydrocarbons (linear or cyclic, saturated or unsaturated, aliphatic or aromatic);(ii)oxygen-containing hydrocarbons such as alcohols, aldehydes, ketones, carboxylic acids, esters, acetates, ethers, peroxides, epoxy resins;(iii)sulphurous hydrocarbons;(iv)nitrogenous hydrocarbons such as amines, amides, nitrous compounds, nitro compounds or nitrate compounds, nitrile s, cyanates, isocyanates;(v)phosphorus-containing hydrocarbons;(vi)halogenic hydrocarbons;(vii)organometallic compounds;(viii)basic plastic materials (polymers, synthetic fibres and cellulose-based fibres);(ix)synthetic rubbers;(x)dyes and pigments;(xi)surface-active agents and surfactants. | (i) | simple hydrocarbons (linear or cyclic, saturated or unsaturated, aliphatic or aromatic); | (ii) | oxygen-containing hydrocarbons such as alcohols, aldehydes, ketones, carboxylic acids, esters, acetates, ethers, peroxides, epoxy resins; | (iii) | sulphurous hydrocarbons; | (iv) | nitrogenous hydrocarbons such as amines, amides, nitrous compounds, nitro compounds or nitrate compounds, nitrile s, cyanates, isocyanates; | (v) | phosphorus-containing hydrocarbons; | (vi) | halogenic hydrocarbons; | (vii) | organometallic compounds; | (viii) | basic plastic materials (polymers, synthetic fibres and cellulose-based fibres); | (ix) | synthetic rubbers; | (x) | dyes and pigments; | (xi) | surface-active agents and surfactants.

(i) | simple hydrocarbons (linear or cyclic, saturated or unsaturated, aliphatic or aromatic);

(ii) | oxygen-containing hydrocarbons such as alcohols, aldehydes, ketones, carboxylic acids, esters, acetates, ethers, peroxides, epoxy resins;

(iii) | sulphurous hydrocarbons;

(iv) | nitrogenous hydrocarbons such as amines, amides, nitrous compounds, nitro compounds or nitrate compounds, nitrile s, cyanates, isocyanates;

(v) | phosphorus-containing hydrocarbons;

(vi) | halogenic hydrocarbons;

(vii) | organometallic compounds;

(viii) | basic plastic materials (polymers, synthetic fibres and cellulose-based fibres);

(ix) | synthetic rubbers;

(x) | dyes and pigments;

(xi) | surface-active agents and surfactants.

(b) | Chemical installations for the production on an industrial scale of basic inorganic chemicals, such as:(i)gases, such as ammonia, chlorine or hydrogen chloride, fluorine or hydrogen fluoride, carbon oxides, sulphur compounds, nitrogen oxides, hydrogen, sulphur dioxide, carbonyl chloride;(ii)acids, such as chromic acid, hydrofluoric acid, phosphoric acid, nitric acid, hydrochloric acid, sulphuric acid, oleum, sulphurous acids;(iii)bases, such as ammonium hydroxide, potassium hydroxide, sodium hydroxide;(iv)salts, such as ammonium chloride, potassium chlorate, potassium carbonate, sodium carbonate, perborate, silver nitrate;(v)non-metals, metal oxides or other inorganic compounds such as calc ium carbide, silicon, silicon carbide. | (i) | gases, such as ammonia, chlorine or hydrogen chloride, fluorine or hydrogen fluoride, carbon oxides, sulphur compounds, nitrogen oxides, hydrogen, sulphur dioxide, carbonyl chloride; | (ii) | acids, such as chromic acid, hydrofluoric acid, phosphoric acid, nitric acid, hydrochloric acid, sulphuric acid, oleum, sulphurous acids; | (iii) | bases, such as ammonium hydroxide, potassium hydroxide, sodium hydroxide; | (iv) | salts, such as ammonium chloride, potassium chlorate, potassium carbonate, sodium carbonate, perborate, silver nitrate; | (v) | non-metals, metal oxides or other inorganic compounds such as calc ium carbide, silicon, silicon carbide.

(i) | gases, such as ammonia, chlorine or hydrogen chloride, fluorine or hydrogen fluoride, carbon oxides, sulphur compounds, nitrogen oxides, hydrogen, sulphur dioxide, carbonyl chloride;

(ii) | acids, such as chromic acid, hydrofluoric acid, phosphoric acid, nitric acid, hydrochloric acid, sulphuric acid, oleum, sulphurous acids;

(iii) | bases, such as ammonium hydroxide, potassium hydroxide, sodium hydroxide;

(iv) | salts, such as ammonium chloride, potassium chlorate, potassium carbonate, sodium carbonate, perborate, silver nitrate;

(v) | non-metals, metal oxides or other inorganic compounds such as calc ium carbide, silicon, silicon carbide.

(c) | Chemical installations for the production on an industrial scale of phosphorous-, nitrogen- or potassium-based fertilizers (simple or compound fertilizers)

(d) | Chemical installations for the production on an industrial scale of basic plant health products and of biocides

(e) | Installations using a chemical or biological process for the production on an industrial scale of basic pharmaceutical products

(f) | Installations for the production on an industrial scale of explosives and pyrotechnic products

5. | Waste and waste-water management

(a) | Installations for the incineration, pyrolysis, recovery, chemical treatment or landfilling of hazardous waste

(b) | Installations for the incineration of municipal waste

(c) | Installations for the disposal of non-hazardous waste

(d) | Landfills (excluding landfills of inert waste)

(e) | Installations for the disposal or recycling of animal carcasses and animal waste

(f) | Municipal waste-water treatment plants

(g) | Independently operated industrial waste-water treatment plants which serve one or more activities of this Annex

6. | Paper and wood production and processing

(a) | Industrial plants for the production of pulp from timber or similar fibrous materials

(b) | Industrial plants for the production of paper and board and other primary wood products (such as chipboard, fibreboard and plywood)

(c) | Industrial plants for the preservation of wood and wood products with chemicals

7. | Intensive livestock production and aquaculture

(a) | Installations for the intensive rearing of poultry or pigs

(b) | Intensive aquaculture

8. | Animal and vegetable products from the food and beverage sector

(a) | Slaughterhouses

(b) | Treatment and processing intended for the production of food and beverage products from:—Animal raw materials (other than milk)—Vegetable raw materials | — | Animal raw materials (other than milk) | — | Vegetable raw materials

— | Animal raw materials (other than milk)

— | Vegetable raw materials

(c) | Treatment and processing of milk

9. | Other activities

(a) | Plants for the pretreatment (operations such as washing, bleaching, mercerization) or dyeing of fibres or textiles

(b) | Plants for the tanning of hides and skins

(c) | Installations for the surface treatment of substances, objects or products using organic solvents, in particular for dressing, printing, coating, degreasing, waterproofing, sizing, painting, cleaning or impregnating

(d) | Installations for the production of carbon (hard-burnt coal) or electrographite by means of incineration or graphitization

(e) | Installations for the building of, and painting or removal of paint from ships16.   REQUIREMENTS FOR INSTALLATIONS WITH LOW EMISSIONSTo Sections 4.3, 5.2, 7.1, 10 and 13 the following exemptions from the requirements of this Annex shall apply for installations with average verified reported emissions of less than 25 000 tonnes of CO2per year during the previous trading period. If the reported emission data are no longer applicable because of changes to the operating conditions or the installation itself or if a history of verified emissions is missing, the exemptions apply if the competent authority has approved a conservative projection of emissions for the next five years with less than 25 000 tonnes of fossil CO2for each year. Member States may waive the mandatory need for annual site visits by the verifier in the verification process and let the verifier take the decision based on the results of his risk analysis:
— | where necessary, the operator may use information as specified by the supplier of relevant measurement instruments irrespective of specific use conditions to estimate the uncertainty of activity data,

— | Member States may waive the need of proof of compliance with the requirements regarding calibration in Section 10.3.2 of this Annex,

— | Member States may permit the use of lower tier approaches (with Tier 1 as minimum level) for all source streams and relevant variables,

— | Member States may permit the use of simplified monitoring plans which contain at least the elements listed under items (a), (b), (c), (e), (f), (k) and (l) as listed in Section 4.3 of this Annex,

— | Member States may waive requirements regarding the accreditation against EN ISO 17025:2005 if the laboratory in question:—provides conclusive evidence that it is technically competent and is able to generate technically valid results using the relevant analytical procedures, and—participates annually in inter-laboratory comparisons and subsequently undertakes corrective measures if necessary, | — | provides conclusive evidence that it is technically competent and is able to generate technically valid results using the relevant analytical procedures, and | — | participates annually in inter-laboratory comparisons and subsequently undertakes corrective measures if necessary,

— | provides conclusive evidence that it is technically competent and is able to generate technically valid results using the relevant analytical procedures, and

— | participates annually in inter-laboratory comparisons and subsequently undertakes corrective measures if necessary,

— | the uses of fuels or materials can be determined based on purchasing records and estimated stock changes without further consideration of uncertainties.

(1)  Available through: http://eippcb.jrc.es/

(2)  Guide to the Expression of Uncertainty in Measurement, ISO/TAG 4. Published by the International Standardisation Organisation (ISO) in 1993 (corrected and reprinted, 1995) in the name of the BIPM, IEC, IFCC, ISO, IUPAC, IUPAP and OIML.

(3)  Based on the ratio of atomic masses of carbon (12,011) and oxygen (15,9994).

(4)  With the number of maximum hourly data points resulting from the measurement frequency.

(5)  Annex 1 of the 2000 Good Practice Guidance and in Annex I of the Revised 1996 IPCC Guidelines (Reporting instructions): http://www.ipcc-nggip.iges.or.jp/public/public.htm.

(6)  

            OJ L 41, 14.2.2003, p. 26.

(7)  Activity data for combustion activities shall be reported as energy (net calorific value) and mass. Biomass fuels or input materials also have to be reported as activity data.

(8)  Emission factors for combustion activities shall be reported as CO2 emission per energy content.

(9)  Conversion and oxidation factors shall be reported as dimensionless fractions.

(10)  

            OJ L 226, 6.9.2000, p. 3. Most recently amended by Council Decision 2001/573/EC (OJ L 203, 28.7.2001, p. 18).

(11)  The identification number will be provided by the competent authority in the permitting process.

(12)  Only to be filled in if installation is required to report under EPRTR and there is not more than one EPRTR-activity under the installation’s permit. The information is not obligatory and used for additional identification purposes beyond the name and address data given.

(13)  E.g. ‘Mineral oil refineries’
(14)  E.g. ‘1A2f Fuel Combustion in other industries’
(15)  E.g. ‘2A2 Industrial Processes — Lime Production’
(16)  Only to be filled in if emissions have been determined by measurement.

(17)  UNFCCC (1999): FCCC/CP/1999/7.

(18)  Not including waste-to-energy facilities. Emissions from waste burnt for energy are reported under the Energy Module, 1A. See Intergovernmental Panel on Climate Change; Greenhouse Gas Inventory Reporting Instructions. Revised 1996 IPCC Guidelines for national greenhouse gas inventories; 1997.
1.   BOUNDARIES AND COMPLETENESSANNEX IIGuidelines for combustion emissions from activites as listed in Annex I to Directive 2003/87/ECThe activity-specific guidelines contained in this Annex shall be used to monitor emissions from combustion installations with a rated thermal input exceeding 20 MW (except hazardous or municipal waste installations) as listed in Annex I to Directive 2003/87/EC and to monitor combustion emissions from other activities as listed in that Annex I to Directive 2003/87/EC where referred to in Annexes III to XI to these guidelines. For relevant processes of the petrochemical industry — if covered by Annex I Directive 2003/87/EC — Annex III may also apply.

The monitoring of emissions from combustion processes shall include emissions from the combustion of all fuels at the installation as well as emissions from scrubbing processes for example to remove SO2from flue gas. Emissions from internal combustion engines for transportation purposes shall not be monitored and reported. All emissions from the combustion of fuels at the installation shall be assigned to the installation, regardless of exports of heat or electricity to other installations. Emissions associated with the production of heat or electricity that is imported from other installations shall not be assigned to the importing installation.

Emissions of a combustion installation adjacent and drawing its main fuel from an integrated steel plant but operated under a separate greenhouse gas emission permit may be calculated as part of the mass balance consideration of this steel plant if the operator can prove to the competent authority that such an approach will reduce overall uncertainty of the emission determination.

2.   DETERMINATION OF CO2 EMISSIONSEmission sources of CO2emissions from combustion installations and processes include:
— | boilers,

— | burners,

— | turbines,

— | heaters,

— | furnaces,

— | incinerators,

— | kilns,

— | ovens,

— | dryers,

— | engines,

— | flares,

— | scrubbers (process emissions),

— | any other equipment or machinery that uses fuel, excluding equipment or machinery with combustion engines that is used for transportation purposes.2.1.   CALCULATION OF CO2 EMISSIONS2.1.1.   COMBUSTION EMISSIONS2.1.1.1.   GENERAL COMBUSTION ACTIVITIESCO2emissions from combustion installations shall be calculated by multiplying the energy content of each fuel used by an emission factor and an oxidation factor. For each fuel the following calculation shall be carried out for each activity:

CO2emissions = Activity data * Emission factor * Oxidation factor

With:

(a)   activity dataActivity data are generally expressed as the net energy content of the fuel consumed [TJ] during the reporting period. The energy content of the fuel consumption shall be calculated by means of the following formula:

Energy content of fuel consumption [TJ] = fuel consumed [t or Nm3] * net calorific value of fuel [TJ/t or TJ/Nm3](1)

In case a mass or volume related emission factor [tCO2/t or tCO2//Nm3] is used, activity data is expressed as the amount of fuel consumed [t or Nm3].

With:

(a1)   fuel consumed:Tier 1The fuel consumption over the reporting period shall be determined by the operator or fuel supplier within a maximum uncertainty of less than ±7,5 % taking into account the effect of stock changes where applicable.

Tier 2The fuel consumption over the reporting period shall be determined by the operator or fuel supplier within a maximum uncertainty of less than ± 5 % taking into account the effect of stock changes where applicable.

Tier 3The fuel consumption over the reporting period shall be determined by the operator or fuel supplier within a maximum uncertainty of less than ±2,5 % taking into account the effect of stock changes where applicable.

Tier 4The fuel consumption over the reporting period shall be determined by the operator or fuel supplier within a maximum uncertainty of less than ±1,5 % taking into account the effect of stock changes where applicable.

(a2)   net calorific valueTier 1Reference values for each fuel are used as specified in Section 11 of Annex I.

Tier 2aThe operator applies country-specific net calorific values for the respective fuel as reported by the respective Member State in its latest national inventory submitted to the Secretariat of the United Nations Framework Convention on Climate Change.

Tier 2bFor commercially traded fuels the net calorific value as derived from the purchasing records for the respective fuel provided by the fuel supplier is used, provided it has been derived based on accepted national or international standards.

Tier 3The net calorific value representative for the fuel in an installation is measured by the operator, a contracted laboratory or the fuel supplier in accordance with the provisions of Section 13 of Annex I.

(b)   emission factorTier 1Reference factors for each fuel are used as specified in Section 11 of Annex I.

Tier 2aThe operator applies country-specific emission factors for the respective fuel as reported by the respective Member State in its latest national inventory submitted to the Secretariat of the United Nations Framework Convention on Climate Change.

Tier 2bThe operator derives emission factors for the fuel based on one of the following established proxies:
— | density measurement of specific oils or gases common, e.g. to the refinery or steel industry, and

— | net calorific value for specific coals types.In combination with an empirical correlation as determined at least once per year according to the provisions of Section 13 of Annex I. The operator shall ensure that the correlation satisfies the requirements of good engineering practice and that it is applied only to values of the proxy which fall into the range for which it was established.

Tier 3Activity-specific emission factors for the fuel are determined by the operator, an external laboratory or the fuel supplier according to the provisions of Section 13 of Annex I.

(c)   oxidation factorThe operator may choose the appropriate tier for his monitoring methodology.

Tier 1An oxidation factor of 1,0(2)is used.

Tier 2The operator applies oxidation factors for the respective fuel as reported by the respective Member State in its latest national inventory submitted to the Secretariat of the United Nations Framework Convention on Climate Change.

Tier 3For fuels activity-specific factors are derived by the operator based on relevant carbon contents of ashes, effluents and other wastes and by-products and other relevant non-fully oxidised gaseous forms of carbon emitted. Composition data shall be determined according to the provisions specified in Section 13 of Annex I.

2.1.1.2.   MASS-BALANCE APPROACH — CARBON BLACK PRODUCTION AND GAS PROCESSING TERMINALSThe mass-balance approach may be applied for carbon black production and for gas processing terminals. It shall consider all carbon in inputs, stocks, products and other exports from the installation to account for the emissions of greenhouse gases, using the following equation:

CO2emissions [tCO2]= (input – products – export – stock changes) * conversion factor CO2/C

With:
— | input [tC]: all carbon entering the boundaries of the installation,

— | products [tC]: all carbon in products and materials, including by-products, leaving the boundaries of the installation,

— | export [tC]: carbon exported from the boundaries of the installation, e.g. discharged to sewer, deposited into landfill or through losses. Export does not include the release of greenhouse gases into the atmosphere,

— | stock changes [tC]: stock increases of carbon within the boundaries of the installation.The calculation shall then be as follows:

CO2emissions [tCO2] = (Σ (activity datainput* carbon contentinput) – Σ (activity dataproducts* carbon contentproducts) – Σ (activity dataexport* carbon contentexport) – Σ (activity datastock changes *carbon contentstock changes)) * 3,664

With:

(a)   activity dataThe operator shall analyse and report the mass flows into and from the installation and respective stock changes for all relevant fuels and materials separately. Where the carbon content of a mass flow is usually related to energy content (fuels), the operator may determine and use the carbon content related to the energy content [tC/TJ] of the respective mass flow for the calculation of the mass balance.

Tier 1Activity data over the reporting period are determined with a maximum uncertainty of less than ±7,5 %.

Tier 2Activity data over the reporting period are determined with a maximum uncertainty of less than ± 5 %.

Tier 3Activity data over the reporting period are determined with a maximum uncertainty of less than ±2,5 %.

Tier 4Activity data over the reporting period are determined with a maximum uncertainty of less than ±1,5 %.

(b)   carbon contentTier 1The carbon content of input or output streams shall be derived from standard emission factors for fuels or materials listed in Section 11 of Annex I or the Annexes IV-VI. The carbon content is derived as follows:
Tier 2The carbon content of input or output stream shall be derived following the provisions of Section 13 of Annex I in respect to representative sampling of fuels, products and by-products, the determination of their carbon contents and biomass fraction.

2.1.1.3.   FLARESEmissions from flares shall include routine flaring and operational flaring (trips, start-up and shutdown as well as emergency relieves).

CO2emissions shall be calculated from the amount of gas flared [Nm3] and the carbon content of the flared gas [tCO2/Nm3] (including inherent CO2).

CO2emissions = activity data * emission factor * oxidation factor

With:

(a)   activity dataTier 1Amount of flare gas used over the reporting period is derived with a maximum uncertainty of ±17,5 %.

Tier 2Amount of flare gas used over the reporting period is derived with a maximum uncertainty of ±12,5 %.

Tier 3Amount of flare gas used during reporting period is derived with a maximum uncertainty of ±7,5 %.

(b)   emission factorTier 1Using a reference emission factor of 0,00393 tCO2/m3(at standard conditions) derived from the combustion of pure ethane used as a conservative proxy for flare gases.

Tier 2aThe operator applies country-specific emission factors for the respective fuel as reported by the respective Member State in its latest national inventory submitted to the Secretariat of the United Nations Framework Convention on Climate Change.

Tier 2bInstallation-specific emission factors are derived from an estimate of the molecular weight of the flare stream, using process modelling based on industry-standard models. By considering the relative proportions and the molecular weights of each of the contributing streams, a weighted annual average figure is derived for the molecular weight of the flare gas.

Tier 3Emission factor [tCO2/Nm3flare gas] calculated from the carbon content of the flared gas applying the provisions of Section 13 of Annex I.

(c)   oxidation factorLower tiers can be applied.

Tier 1A value of 1,0 shall be used.

Tier 2The operator applies an oxidation factor as reported by the respective Member State in its latest national inventory submitted to the Secretariat of the United Nations Framework Convention on Climate Change.

2.1.2.   PROCESS EMISSIONSProcess CO2emissions from the use of carbonate for SO2scrubbing from the waste gas stream shall be calculated on the basis of carbonate purchased (calculation method Tier 1a) or gypsum produced (calculation method Tier 1b). These two calculation methods are equivalent. Calculation shall be as follows:

CO2emissions [t] = activity data * emission factor

With:

Calculation method A — carbonate basedCalculation of emissions is based on the amount of carbonate employed:

(a)   activity dataTier 1Tons of dry carbonate as process input consumed over the reporting period determined by the operator or supplier with a maximum uncertainty of less than ±7,5 %.

(b)   emission factorTier 1The emission factors shall be calculated and reported in units of mass of CO2released per tonne of carbonate. Stoichiometric ratios as shown in Table 1 below shall be used to convert composition data into emission factors.

The determination of the amount of CaCO3and MgCO3in each relevant kiln input material is carried out using industry best practice guidelines.

Table 1Stoichiometric ratios

Carbonate | Ratio[tCO2/t Ca-, Mg- or other carbonate] | Remarks

CaCO3 | 0,440 | 

MgCO3 | 0,522 | 

General:XY(CO3)Z | Emission factor = [MCO2]/{Y * [Mx] + Z *[MCO32-]} | X = alkali earth or alkali metalMx= molecular weight of X in [g/mol]MCO2= molecular weight of CO2= 44 [g/mol]MCO3-= molecular weight of CO32-= 60 [g/mol]Y= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)Z = stoichiometric number of CO32-= 1 | Y | = stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)

Y | = stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)Calculation method B — gypsum basedCalculation of emissions is based on the amount of gypsum produced:

(a)   activity dataTier 1Tons of dry gypsum (CaSO4· 2H2O) as process output per year determined by the operator or processor of gypsum with a maximum uncertainty of less than ±7,5 %.

(b)   emission factorTier 1Stoichiometric ratio of dry gypsum (CaSO4· 2H2O) and CO2in the process: 0,2558 tCO2/t gypsum.

2.2.   MEASUREMENT OF CO2 EMISSIONSThe measurement guidelines contained in Annex XII shall be applied.
(1)  In case volume units are used, the operator shall consider any conversion that may be required to account for differences in pressure and temperature of the metering device and the standard conditions for which the net calorific value was derived for the respective fuel type.

(2)  See IPCC 2006 Guidelines for National Greenhouse Gas Inventories.
1.   BOUNDARIESANNEX IIIActivity-specific guidelines for mineral oil refineries as listed in Annex I to Directive 2003/87/ECThe monitoring of emissions from an installation shall include all emissions from combustion and production processes as occurring in refineries. Emissions from processes carried out in adjacent installations of the chemical industry not included in Annex I to Directive 2003/87/EC which are not part of the refining production chain shall not be accounted for.

2.   DETERMINATION OF CO2 EMISSIONSPotential emission sources for CO2include:
(a) | Energy related combustion:—boilers,—process heaters/treaters,—internal combustion engines/turbines,—catalytic and thermal oxidizers,—coke calcining kilns,—firewater pumps,—emergency/standby generators,—flares,—incinerators,—crackers. | — | boilers, | — | process heaters/treaters, | — | internal combustion engines/turbines, | — | catalytic and thermal oxidizers, | — | coke calcining kilns, | — | firewater pumps, | — | emergency/standby generators, | — | flares, | — | incinerators, | — | crackers.

— | boilers,

— | process heaters/treaters,

— | internal combustion engines/turbines,

— | catalytic and thermal oxidizers,

— | coke calcining kilns,

— | firewater pumps,

— | emergency/standby generators,

— | flares,

— | incinerators,

— | crackers.

(b) | Process:—hydrogen production installations,—catalytic regeneration (from catalytic cracking and other catalytic processes),—cokers (flexi-coking, delayed coking). | — | hydrogen production installations, | — | catalytic regeneration (from catalytic cracking and other catalytic processes), | — | cokers (flexi-coking, delayed coking).

— | hydrogen production installations,

— | catalytic regeneration (from catalytic cracking and other catalytic processes),

— | cokers (flexi-coking, delayed coking).2.1.   CALCULATION OF CO2 EMISSIONS2.1.1.   COMBUSTION EMISSIONSCombustion emissions shall be monitored in accordance with Annex II.

2.1.2.   PROCESS EMISSIONSSpecific processes leading to CO2emissions include:

1.   Catalytic cracker regeneration, other catalyst regeneration and flexi-cokersThe coke deposited on the catalyst as a by-product of the cracking process is burned in the regenerator in order to restore the activity of the catalyst. Further refinery processes employ a catalyst which needs to be regenerated, e.g. catalytic reforming.

The emissions shall be calculated by a material balance, taking into account the state of the input air and the flue gas. All CO in the flue gas shall be accounted for as CO2(1).

The analysis of input air and flue gases and the choice of tiers shall be according to the provisions of Section 13 of Annex I. The specific calculation approach shall be approved by the competent authority as part of evaluation of the monitoring plan and the monitoring methodology therein.

Tier 1For each emission source a total uncertainty of the overall emissions over the reporting period of less than ± 10 % shall be achieved.

Tier 2For each emission source a total uncertainty of the overall emissions over the reporting period of less than ±7,5 % shall be achieved.

Tier 3For each emission source a total uncertainty of the overall emissions over the reporting period of less than ± 5 % shall be achieved.

Tier 4For each emission source a total uncertainty of the overall emissions over the reporting period of less than ±2,5 % shall be achieved.

2.   Refinery hydrogen productionThe CO2emitted stems from the carbon content of the feed gas. An input-based calculation of CO2emissions shall be carried out.

CO2emissions = activity datainput* emission factor

With:

(a)   activity dataTier 1Amount of hydrocarbon feed [t feed] processed during the reporting period, derived with a maximum uncertainty of ±7,5 %.

Tier 2Amount of hydrocarbon feed [t feed] processed during the reporting period, derived with a maximum uncertainty of ±2,5 %.

(b)   emission factorTier 1Use a reference value of 2,9 tCO2per t feed processed conservatively based on ethane.

Tier 2Use of an activity-specific emission factor [CO2/t feed] calculated from the carbon content of the feed gas, determined according to Section 13 of Annex I.

2.2.   MEASUREMENT OF CO2 EMISSIONSThe measurement guidelines contained in Annex I and Annex XII shall be applied.
(1)  Applying the mass relation: tCO2 = tCO * 1,571.
1.   BOUNDARIES AND COMPLETENESSANNEX IVActivity-specific guidelines for coke ovens as listed in Annex I to Directive 2003/87/ECCoke ovens can be part of steel works with a direct technical connection to sintering installations and installations for the production of pig iron and steel including continuous casting, causing an intensive energy and material exchange (for example blast furnace gas, coke oven gas, coke) to take place in regular operation. If the installation’s permit according to Article 4, 5 and 6 of Directive 2003/87/EC encompasses the entire steel works and not solely the coke oven, the CO2emissions may also be monitored for the integrated steel works as a whole, using the mass-balance approach specified in Section 2.1.1 of this Annex.

If waste gas scrubbing is carried out at the installation and the resulting emissions are not calculated as part of the installation’s process emissions, they shall be calculated in accordance with Annex II.

2.   DETERMINATION OF CO2 EMISSIONSIn coke ovens, CO2emissions result from the following emission sources and source streams:
— | raw materials (coal or petrol coke),

— | conventional fuels (e.g. natural gas),

— | process gases (e.g. blast furnace gas (BFG)),

— | other fuels,

— | waste gas scrubbing.2.1.   CALCULATION OF CO2 EMISSIONSIn case the coke oven is part of an integrated steelworks, the operator may calculate emissions:
(a) | for the integrated steelworks as a whole, using the mass-balance approach, or;

(b) | for the coke oven as individual activity of the integrated steelworks.2.1.1.   MASS-BALANCE APPROACHThe mass-balance approach shall consider all carbon in inputs, stocks, products and other exports from the installation to determine the level of emissions of greenhouse gases over the reporting period, using the following equation:

CO2emissions [tCO2] = (input – products – export – stock changes) * conversion factor CO2/C

With:
— | input [tC]:all carbon entering the boundaries of the installation,

— | products [tC]:all carbon in products and materials, including by-products, leaving the boundaries of the installation,

— | export [tC]:carbon exported from the boundaries of the installation, e.g. discharged to sewer, deposited into landfill or through losses. Export does not include the release of greenhouse gases into the atmosphere,

— | stock changes [tC]:stock increases of carbon within the boundaries of the installation.The calculation shall then be as follows:

CO2emissions [tCO2] = (Σ (activity datainput* carbon contentinput) – Σ (activity dataproducts* carbon contentproducts) – Σ (activity dataexport* carbon contentexport) – Σ (activity datastock changes *carbon contentstock changes) * 3,664

With:

(a)   activity dataThe operator shall analyse and report the mass flows into and from the installation and respective stock changes for all relevant fuels and materials separately. Where the carbon content of a mass flow is usually related to energy content (fuels), the operator may determine and use the carbon content related to the energy content [tC/TJ] of the respective mass flow for the calculation of the mass balance.

Tier 1Activity data over the reporting period are determined with a maximum uncertainty of less than ±7,5 %.

Tier 2Activity data over the reporting period are determined with a maximum uncertainty of less than ± 5 %.

Tier 3Activity data over the reporting period are determined with a maximum uncertainty of less than ±2,5 %.

Tier 4Activity data over the reporting period are determined with a maximum uncertainty of less than ±1,5 %.

(b)   carbon contentTier 1The carbon content of input or output streams shall be derived from standard emission factors for fuels or materials named in Section 11 of Annex I or the Annexes IV-X. The carbon content is derived as follows:
Tier 2The operator applies country-specific carbon content for the respective fuel or material as reported by the respective Member State in its latest national inventory submitted to the Secretariat of the United Nations Framework Convention on Climate Change.

Tier 3The carbon content of input or output stream shall be derived following the provisions of Section 13 of Annex I in respect to representative sampling of fuels, products and by-products, the determination of their carbon contents and biomass fraction.

2.1.2.   COMBUSTION EMISSIONSCombustion processes taking place at coke ovens where fuels (e.g. coke, coal, and natural gas) are not included in the mass-balance approach shall be monitored and reported in accordance with Annex II.

2.1.3   PROCESS EMISSIONSDuring carbonisation in the coke chamber of the coke oven, coal is converted under the exclusion of air to coke and crude coke oven gas (crude COG). The main carbon containing input material/input streams is coal, but may also be coke slack, petrol coke, oil and process gases such as blast furnace gas. The crude coke oven gas, as part of the process output, contains many carbon containing components, amongst other carbon dioxide (CO2), carbon monoxide (CO), methane (CH4), hydrocarbons (CxHy).

Total CO2emission from coke ovens shall be calculated as follows:

CO2emission [tCO2] = Σ (activity dataINPUT* emission factorINPUT) – Σ (activity dataOUTPUT* emission factorOUTPUT)

With:

(a)   activity dataActivity dataINPUTcan comprise coal as raw material, coke slack, petrol coke, oil, blast furnace gas, coke oven gas and alike. Activity dataOUTPUTcan comprise: coke, tar, light oil, coke oven gas and alike.

(a1)   fuel employed as process inputTier 1The mass flow of fuels into and from the installation over a reporting period is determined with a maximum uncertainty of less than ±7,5 % .

Tier 2The mass flow of fuels into and from the installation over a reporting period is determined with a maximum uncertainty of less than ±5,0 %.

Tier 3The mass flow of the fuel into and from the installation over a reporting period is determined with a maximum uncertainty of less than ±2,5 %.

Tier 4The mass flow of the fuel into and from the installation over a reporting period is determined with a maximum uncertainty of less than ±1,5 %.

(a2)   net calorific valueTier 1Reference values for each fuel are used as specified in Section 11 of Annex I.

Tier 2The operator applies country-specific net calorific values for the respective fuel as reported by the respective Member State in its latest national inventory submitted to the Secretariat of the United Nations Framework Convention on Climate Change.

Tier 3The net calorific value representative for each batch of fuel in an installation is measured by the operator, a contracted laboratory or the fuel supplier in accordance with the provisions of Section 13 of Annex I.

(b)   emission factorTier 1Use of reference factors from Section 11 of Annex I.

Tier 2The operator applies country-specific emission factors for the respective fuel as reported by the respective Member State in its latest national inventory submitted to the Secretariat of the United Nations Framework Convention on Climate Change.

Tier 3Specific emission factors are determined in accordance with the provisions of Section 13 of Annex I.

2.2.   MEASUREMENT OF CO2 EMISSIONSThe measurement guidelines contained in Annex I and Annex XII shall be applied.
1.   BOUNDARIES AND COMPLETENESSANNEX VActivity-specific guidelines for metal ore roasting and sintering installations as listed in Annex I to Directive 2003/87/ECMetal ore roasting, sintering or pelletisation installations can form an integral part of steel works with a direct technical connection to coke ovens and installations for the production of pig iron and steel including continuous casting. Thus an intensive energy and material exchange (e.g. blast furnace gas, coke oven gas, coke and limestone) takes place in regular operation. If the installation’s permit according to Articles 4, 5 and 6 of Directive 2003/87/EC encompasses the entire steel works and not solely the roasting or sintering installation, the CO2emissions may also be monitored for the integrated steel works as a whole. In such cases the mass-balance approach (Section 2.1.1 of this Annex) may be used.

If waste gas scrubbing is carried out at the installation and the resulting emissions are not calculated as part of the installation’s process emissions, they shall be calculated in accordance with Annex II.

2.   DETERMINATION OF CO2 EMISSIONSIn metal ore roasting, sintering or pelletisation installations, CO2emissions result from the following emission sources and source streams:
— | raw materials (calcination of limestone, dolomite and carbonatic iron ores, e.g. FeCO3),

— | conventional fuels (natural gas and coke/coke breeze),

— | process gases (e.g. coke oven gas (COG) and blast furnace gas (BFG)),

— | process residues used as input material including filtered dust from the sintering plant, the converter and the blast furnace,

— | other fuels,

— | waste gas scrubbing.2.1.   CALCULATION OF CO2 EMISSIONSIn case an ore roasting, sintering or pelletisation installation is part of an integrated steelworks, the operator may calculate emissions:
(a) | for the integrated steelworks as a whole, using the mass-balance approach; or

(b) | for the ore roasting, sintering or pelletisation installation as individual activity of the integrated steelworks.2.1.1.   MASS-BALANCE APPROACHThe mass-balance approach shall consider all carbon in inputs, stocks, products and other exports from the installation to determine the level of emissions of greenhouse gases over the reporting period, using the following equation:

CO2emissions [tCO2] = (input – products – export – stock changes) * conversion factor CO2/C

With:
— | input [tC]: all carbon entering the boundaries of the installation,

— | products [tC]: all carbon in products and materials, including by-products, leaving the boundaries of the installation,

— | export [tC]: carbon exported from the boundaries of the installation, e.g. discharged to sewer, deposited into landfill or through losses. Export does not include the release of greenhouse gases into the atmosphere,

— | stock changes [tC]: stock increases of carbon within the boundaries of the installation.The calculation shall then be as follows:

CO2emissions [tCO2] = (Σ (activity datainput* carbon contentinput) – Σ (activity dataproducts* carbon contentproducts) – Σ (activity dataexport* carbon contentexport) – Σ (activity datastock changes* carbon contentstock changes)) * 3,664

With:

(a)   activity dataThe operator shall analyse and report the mass flows into and from the installation and respective stock changes for all relevant fuels and materials separately. Where the carbon content of a mass flow is usually related to energy content (fuels), the operator may determine and use the carbon content related to the energy content [tC/TJ] of the respective mass flow for the calculation of the mass balance.

Tier 1Activity data over the reporting period are determined with a maximum uncertainty of less than ±7,5 %.

Tier 2Activity data over the reporting period are determined with a maximum uncertainty of less than ± 5 %.

Tier 3Activity data over the reporting period are determined with a maximum uncertainty of less than ±2,5 %.

Tier 4Activity data over the reporting period are determined with a maximum uncertainty of less than ±1,5 %.

(b)   carbon contentTier 1The carbon content of input or output streams is derived from standard emission factors for fuels or materials named in Section 11 of Annex I or the Annexes IV-X. The carbon content is derived as follows:
Tier 2The operator applies country-specific carbon content for the respective fuel or material as reported by the respective Member State in its latest national inventory submitted to the Secretariat of the United Nations Framework Convention on Climate Change.

Tier 3The carbon content of input or output stream shall be derived following the provisions of Section 13 of Annex I in respect to representative sampling of fuels, products and by-products, the determination of their carbon contents and biomass fraction.

2.1.2.   COMBUSTION EMISSIONSCombustion processes that take place at metal ore roasting, sintering or pelletization installations where fuels are not used as reducing agents or do not stem from metallurgical reactions shall be monitored and reported in accordance with Annex II.

2.1.3.   PROCESS EMISSIONSDuring calcination on the grate CO2is released from the input materials, i.e. the raw mix (commonly from calcium carbonate) and from reemployed process residues. For each type of input material used the amount of CO2shall be calculated as follows:
(a)   activity dataTier 1Amounts [t] of carbonate input material [tCaCO3, tMgCO3or tCaCO3-MgCO3] and process residues used as input material in the process over a reporting period by the operator or his suppliers with a maximum uncertainty of less than ±5,0 %.

Tier 2Amounts [t] of carbonate input material [tCaCO3, tMgCO3or tCaCO3-MgCO3] and process residues used as input material employed in the process over a reporting period by the operator or his suppliers with a maximum uncertainty of less than ±2,5 %.

(b)   emission factorTier 1For carbonates, use of stoichiometric ratios given in the following Table 1:

Table 1Stoichiometric emission factors

Emission factor

CaCO3 | 0,440  tCO2/t CaCO3

MgCO3 | 0,522  tCO2/t MgCO3

FeCO3 | 0,380  tCO2/t FeCO3These values shall be adjusted for the respective moisture and gangue content of the applied carbonate material.

For process residues, activity-specific factors shall be determined according to the provisions of Section 13 of Annex I.

(c)   conversion factorTier 1Conversion factor: 1,0.

Tier 2Activity-specific factors determined according to the provisions of Section 13 of Annex I, determining the amount of carbon in the sinter produced and in filtered dust. In case filtered dust is reemployed in the process, the amount of carbon [t] contained shall not be accounted for in order to avoid double counting.

2.2.   MEASUREMENT OF CO2 EMISSIONSThe measurement guidelines contained in Annex I and Annex XII shall be applied.
1.   BOUNDARIES AND COMPLETENESSANNEX VIActivity-specific guidelines for installation for the production of pig iron and steel including continuous casting as listed in Annex I to Directive 2003/87/ECThe guidelines in this Annex can be applied for emissions from installations for the production of pig iron and steel, including continuous casting. They refer in particular to primary (blast furnace (BF) and basic oxygen furnace (BOF)) and secondary (electric arc furnace (EAF)) steel production.

Installations for the production of pig iron and steel including continuous casting are generally integral parts of steel works with a technical connection to coke ovens and sinter installations. Thus an intensive energy and material exchange (e.g. blast furnace gas, coke oven gas, coke, limestone) takes place in regular operation. If the installation’s permit according to Article 4, 5 and 6 of Directive 2003/87/EC encompasses the entire steel works and not solely the blast furnace, the CO2emissions may also be monitored for the integrated steel works as a whole. In such cases the mass-balance approach as presented in Section 2.1.1 of this Annex may be used.

If waste gas scrubbing is carried out at the installation and the resulting emissions are not calculated as part of the installation’s process emissions, they shall be calculated in accordance with Annex II.

2.   DETERMINATION OF CO2 EMISSIONSIn installations for the production of pig iron and steel including continuous casting, CO2emissions result from the following emission sources and source streams:
— | raw materials (calcination of limestone, dolomite and carbonatic iron ores, e.g. FeCO3),

— | conventional fuels (natural gas, coal and coke),

— | reducing agents (coke, coal, plastics, etc.),

— | process gases (coke oven gas (COG), blast furnace gas (BFG) and basic oxygen furnace gas (BOFG)),

— | consumption of graphite electrodes,

— | other fuels,

— | waste gas scrubbing.2.1.   CALCULATION OF CO2 EMISSIONSIn case the installation for the production of pig iron and steel is part of an integrated steelworks, the operator may calculate emissions:
(a) | for the integrated steelworks as a whole, using the mass-balance approach; or

(b) | the installation for the production of pig iron and steel as individual activity of the integrated steelworks.2.1.1.   MASS-BALANCE APPROACHThe mass-balance approach shall consider all carbon in inputs, stocks, products and other exports from the installation to determine the level of emissions of greenhouse gases over the reporting period, using the following equation:

CO2emissions [tCO2] = (input – products – export – stock changes) * conversion factor CO2/C

With:
— | input [tC]:all carbon entering the boundaries of the installation,

— | products [tC]:all carbon in products and materials, including by-products, leaving the boundaries of the installation,

— | export [tC]:carbon exported from the boundaries of the installation, e.g. discharged to sewer, deposited into landfill or through losses. Export does not include the release of greenhouse gases into the atmosphere,

— | stock changes [tC]:stock increases of carbon within the boundaries of the mass balance.The calculation shall then be as follows:

CO2emissions [tCO2] = (Σ (activity datainput* carbon contentinput) – Σ (activity dataproducts* carbon contentproducts) – Σ (activity dataexport* carbon contentexport) – Σ (activity datastock changes* carbon contentstock changes)) * 3,664

With:

(a)   activity dataThe operator shall analyse and report the mass flows into and from the installation and respective stock changes for all relevant fuels and materials separately. Where the carbon content of a mass flow is usually related to energy content (fuels), the operator may determine and use the carbon content related to the energy content [t C/TJ] of the respective mass flow for the calculation of the mass balance.

Tier 1Activity data over the reporting period are determined with a maximum uncertainty of less than ±7,5 %.

Tier 2Activity data over the reporting period are determined with a maximum uncertainty of less than ± 5 %.

Tier 3Activity data over the reporting period are determined with a maximum uncertainty of less than ±2,5 %.

Tier 4Activity data over the reporting period are determined with a maximum uncertainty of less than ±1,5 %.

(b)   carbon contentTier 1The carbon content of input or output streams is derived from standard emission factors for fuels or materials named in Section 11 of Annex I or the Annexes IV-X. The carbon content is derived as follows:
Tier 2The operator applies country-specific carbon content for the respective fuel or material as reported by the respective Member State in its latest national inventory submitted to the Secretariat of the United Nations Framework Convention on Climate Change.

Tier 3The carbon content of input or output stream shall be derived following the provisions of Section 13 of Annex I in respect to representative sampling of fuels, products and by-products, the determination of their carbon contents and biomass fraction.

The carbon content of products or semi-finished products may be determined based on annual analyses following the provisions of Section 13 of Annex I or be derived from mid-range composition values as specified by relevant international or national standards.

2.1.2.   COMBUSTION EMISSIONSCombustion processes taking place at installations for the production of pig iron and steel including continuous casting where fuels (e.g. coke, coal and natural gas) are not used as reducing agents or do not stem from metallurgical reactions shall be monitored and reported in accordance with Annex II.

2.1.3.   PROCESS EMISSIONSInstallations for the production of pig iron and steel including continuous casting are normally characterized by a sequence of facilities (e.g. blast furnace, basic oxygen furnace) and these facilities frequently have technical connections to other installations (e.g. coke oven, sinter installation, power installation). Within such installations a number of different fuels are used as reducing agents. Generally these installations also produce process gases of different compositions, e.g. coke oven gas (COG), blast furnace gas (BFG), basic oxygen furnace gas (BOFG).

Total CO2emissions from pig iron and steel installations including continuous casting shall be calculated as follows:

CO2emission [tCO2] = Σ (activity dataINPUT* emission factorINPUT) – Σ (activity dataOUTPUT* emission factorOUTPUT)

With:

(a)   activity data(a1)   mass flowsTier 1The mass flow into and from the installation over the reporting period is determined with a maximum uncertainty of less than ±7,5 %.

Tier 2The mass flow into and from the installation over the reporting period is determined with a maximum uncertainty of less than ±5,0 %.

Tier 3The mass flow into and from the installation over the reporting period is determined with a maximum uncertainty of less than ±2,5 %.

Tier 4The mass flow into and from the installation over the reporting period is determined with a maximum uncertainty of less than ±1,5 %.

(a2)   net calorific value (if applicable)Tier 1Reference values for each fuel are used as specified in Section 11 of Annex I.

Tier 2The operator applies country-specific net calorific values for the respective fuel as reported by the respective Member State in its latest national inventory submitted to the Secretariat of the United Nations Framework Convention on Climate Change.

Tier 3The net calorific value representative for each batch of fuel in an installation is measured by the operator, a contracted laboratory or the fuel supplier in accordance with the provisions of Section 13 of Annex I.

(b)   emission factorThe emission factor for the activity dataOUTPUTrefers to the amount of non-CO2-carbon in process output, which is expressed as tCO2/t output to enhance comparability.

Tier 1Reference factors are used for input and output material (see Table 1 below and Section 11 of Annex I).

Table 1Reference emission factors (1) 

Emission factor | Value | Unit | Source of emission factor

CaCO3 | 0,440 | tCO2/t CaCO3 | Stoichiometric ratio

CaCO3-MgCO3 | 0,477 | tCO2/t CaCO3-MgCO3 | Stoichiometric ratio

FeCO3 | 0,380 | tCO2/t FeCO3 | Stoichiometric ratio

Direct reduced iron (DRI) | 0,07 | tCO2/t | IPCC GL 2006

EAF carbon Electrodes | 3,00 | tCO2/t | IPCC GL 2006

EAF charge carbon | 3,04 | tCO2/t | IPCC GL 2006

Hot briquetted iron | 0,07 | tCO2/t | IPCC GL 2006

Oxygen steel furnace gas | 1,28 | tCO2/t | IPCC GL 2006

Petroleum coke | 3,19 | tCO2/t | IPCC GL 2006

Purchased pig iron | 0,15 | tCO2/t | IPCC GL 2006

Scrap iron | 0,15 | tCO2/t | IPCC GL 2006

Steel | 0,04 | tCO2/t | IPCC GL 2006Tier 2The operator applies country-specific emission factors for the respective fuel as reported by the respective Member State in its latest national inventory submitted to the Secretariat of the United Nations Framework Convention on Climate Change.

Tier 3Specific emission factors (tCO2/tINPUTor tOUTPUT) for input and output materials are used, developed in accordance with the provisions of Section 13 of Annex I.

2.2.   MEASUREMENT OF CO2 EMISSIONSThe measurement guidelines contained in Annex I and Annex XII shall be applied.
(1)  See IPCC; 2006 IPCC Guidelines for National Greenhouse Gas Inventories; 2006. IPCC based values stem from factors expressed in tC/t, multiplied with a CO/C conversion factor of 3,664.
1.   BOUNDARIES AND COMPLETENESSANNEX VIIActivity-specific guidelines for installations for the production of cement clinker as listed in Annex I to Directive 2003/87/ECNo specific boundary issues.

2.   DETERMINATION OF CO2 EMISSIONSIn cement installations, CO2emissions result from the following emission sources and source streams:
— | calcination of limestone in the raw materials,

— | conventional fossil kiln fuels,

— | alternative fossil-based kiln fuels and raw materials,

— | biomass kiln fuels (biomass wastes),

— | non-kiln fuels,

— | organic carbon content of limestone and shales,

— | raw materials used for waste gas scrubbing.2.1.   CALCULATION OF CO2 EMISSIONS2.1.1.   COMBUSTION EMISSIONSCombustion processes involving different types of fuels (e.g. coal, petroleum coke, fuel oil, natural gas and the broad range of waste fuels) that take place at installations for the production of cement clinker shall be monitored and reported in accordance with Annex II.

2.1.2.   PROCESS EMISSIONSProcess related CO2emissions occur from the calcination of carbonates in the raw materials used to produce the clinker (2.1.2.1), from the partial or full calcination of cement kiln dust or bypass dust removed from the process (2.1.2.2) and in some instances from the non-carbonate carbon content of raw materials (2.1.2.3).

2.1.2.1.   CO2 from clinker production

Emissions shall be calculated based on the carbonate content of the process input (calculation method A) or on the amount of clinker produced (calculation method B). These approaches are considered equivalent and can be mutually used by the operator to validate the results of the respective other method.

Calculation method A — kiln input basedCalculation shall be based on the carbonate content of process inputs (including fly-ash or blast furnace slag) with cement kiln dust (CKD) and bypass dust deducted from raw material consumption and respective emissions calculated according to Section 2.1.2.2, in the case CKD and bypass dust leave the kiln system. Non-carbonate carbon is captured by this method thus 2.1.2.3 does not apply.

CO2shall be calculated with the following formula:
With:

(a)   activity dataUnless raw meal as such is characterised, these requirements apply separately to each of the relevant carbon-bearing kiln inputs (other than fuels), e.g. limestone or shale, avoiding double counting or omissions from returned or by-passed materials. The net amount of raw meal may be determined by means of a site specific empirical raw meal/clinker ratio which is to be updated at least once per year applying industry best practice guidelines.

Tier 1The net amount of relevant kiln input [t] consumed during the reporting period, is determined with a maximum uncertainty of less than ±7,5 %.

Tier 2The net amount of relevant kiln input [t] consumed during the reporting period, is determined with a maximum uncertainty of less than ±5,0 %.

Tier 3The net amount of relevant kiln input [t] consumed during the reporting period, is determined with a maximum uncertainty of less than ±2,5 %.

(b)   emission factorThe emission factors shall be calculated and reported in units of mass of CO2released per tonne of each relevant kiln input. Stoichiometric ratios, as shown in Table 1 below, shall be used to convert composition data into emission factors.

Tier 1The determination of the amount of relevant carbonates including CaCO3and MgCO3in each relevant kiln input material is carried out according to Section 13 of Annex I. This may be done by means of thermo-gravimetric methods.

Table 1Stoichiometric ratios

Substance | Stoichiometric ratios

CaCO3 | 0,440  [tCO2/t CaCO3]

MgCO3 | 0,522  [tCO2/t MgCO3]

FeCO3 | 0,380  [tCO2/t FeCO3]

C | 3,664  [tCO2/t C](c)   conversion factorTier 1Carbonates leaving the kiln are conservatively assumed to be zero, i.e. assuming full calcination and a conversion factor of 1.

Tier 2Carbonates and other carbon leaving the kiln in the clinker are considered by means of a conversion factor with a value between 0 and 1. The operator may assume complete conversion for one or several kiln inputs and attribute unconverted carbonates or other carbon to the remaining kiln input(s). The additional determination of relevant chemical parameters of the products is carried out according to Section 13 of Annex I.

Calculation method B — clinker output basedThis calculation method is based on the amount of clinker produced. CO2shall be calculated with the following formula:

CO2emissionsclinker= Activity data * Emission factor * Conversion factor

CO2released from the calcination of cement kiln dust and bypass dust need to be considered for installations where such dust leaves the kiln system (see 2.1.2.2) along with potential emissions from non-carbonate carbon in the raw meal (see 2.1.2.3). Emissions from clinker production and from cement kiln dust and bypass dust and non-carbonate carbon in input materials shall be calculated separately and added up to the emission total:

CO2-emissionsprocess_total[t] = CO2-emissionsclinker[t] + CO2-emissionsdust[t] + CO2-emissionsnon-carbonate carbon

EMISSIONS RELATED TO CLINKER OUTPUT(a)   activity dataThe clinker production [t] over the reporting period is determined either
— | by direct weighing of clinker or,

— | based on cement deliveries using the following formula (material balance taking into account dispatch of clinker, clinker supplies as well as clinker stock variation):clinker produced [t] = ((cement deliveries [t] – cement stock variation [t])* clinker/cement ratio [t clinker/t cement]) – (clinker supplied [t]) + (clinker dispatched [t]) – (clinker stock variation [t])

The cement/clinker ratio shall either be derived for each of the different cement products based on the provisions of Section 13 of Annex I or be calculated from the difference of cement deliveries and stock changes and all materials used as additives to the cement including by-pass dust and cement kiln dust.

Tier 1The amount of clinker produced [t] over a reporting period is derived with a maximum uncertainty of less than ±5,0 %.

Tier 2The amount of clinker produced [t] over a reporting period is derived with a maximum uncertainty of less than ±2,5 %.

(b)   emission factorTier 1Emission factor: 0,525 tCO2/t clinker

Tier 2The operator applies a country-specific emission factor as reported by the respective Member State in its latest national inventory submitted to the Secretariat of the United Nations Framework Convention on Climate Change.

Tier 3The determination of the amount of CaO and MgO in the product is carried out according to Section 13 of Annex I.

Stoichiometric ratios as shown in Table 2 shall be used to convert composition data into emission factors assuming that all CaO and MgO have been derived from respective carbonates.

Table 2Stoichiometric ratios

Oxide | Stoichiometric ratios[tCO2]/[tearth alkali oxide]

CaO | 0,785

MgO | 1,092(c)   conversion factorTier 1The amount of (non-carbonate) CaO and MgO in the raw materials is conservatively assumed to be zero, i.e. all Ca and Mg in the product is assumed to have originated from carbonate raw materials, reflected by conversion factors of value 1.

Tier 2The amount of (non-carbonate) CaO and MgO in the raw materials is reflected by means of conversion factors with a value between 0 and 1 with a value of 1 corresponding to a full conversion of raw material carbonates into oxides. The additional determination of relevant chemical parameters of the raw materials is carried out according to Section 13 of Annex I. This may be done by means of thermo-gravimetric methods.

2.1.2.2.   EMISSIONS RELATED TO DISCARDED DUSTCO2from bypass dust or cement kiln dust (CKD) leaving the kiln system shall be calculated based on amounts of dust leaving the kiln system and the emission factor calculated as for clinker (but with potentially different CaO and MgO contents), corrected for partial calcination of CKD. Emissions shall be calculated as follows:

CO2emissionsdust= Activity data * Emission factor

With:

(a)   activity dataTier 1Amount [t] of CKD or bypass dust (if relevant) leaving the kiln system over a reporting period estimated using industry best practice guidelines.

Tier 2Amount [t] of CKD or bypass dust (if relevant) leaving the kiln system during over a period derived with a maximum uncertainty of less than ±7,5 %.

(b)   emission factorTier 1Use of the reference value of 0,525 tCO2per tonne clinker also for CKD or by-pass dust leaving the kiln system.

Tier 2The emission factor [tCO2/t] for CKD or by-pass dust leaving the kiln system shall be calculated based on the degree of calcination and composition. The degree of calcination and composition shall be determined at least once per year following the provisions of Section 13 of Annex I.

The relation between the degree of CKD calcination and the CO2emissions per tonne of CKD is non-linear. It shall be approximated using the following formula:
where
EFCKD | = | emission factor of partially calcined cement kiln dust [tCO2/t CKD]

EFCli | = | installation specific emission factor of clinker [CO2/t clinker]

d | = | degree of CKD calcination (released CO2as % of total carbonate CO2in the raw mix)2.1.2.3.   EMISSIONS FROM NON-CARBONATE CARBON IN RAW MEALEmissions from non-carbonate carbon in limestone, shale or alternative raw materials (e.g. fly ash) used in the raw meal in the kiln shall be determined using the following expression:

CO2-emissionsnon-carbonate raw= Activity data * Emission factor * Conversion Factor

With:

(a)   activity dataTier 1Amount of relevant raw material [t] consumed over a reporting period derived with a maximum uncertainty of less than ± 15 %.

Tier 2Amount of relevant raw material [t] consumed over a reporting period derived with a maximum uncertainty of less than ±7,5 %.

(b)   emission factorTier 1The content of non-carbonate carbon in the relevant raw material shall be estimated using industry best practice guidelines.

Tier 2The content of non-carbonate carbon in the relevant raw material shall be determined at least annually following the provisions of Section 13 of Annex I.

(c)   conversion factorTier 1Conversion Factor: 1,0.

Tier 2The conversion factor is calculated applying industry best practice.

2.2.   MEASUREMENT OF CO2 EMISSIONSThe measurement guidelines contained in Annex I shall be applied.
1.   BOUNDARIES AND COMPLETENESSANNEX VIIIActivity-specific guidelines for installations for the production of lime as listed in Annex I to Directive 2003/87/ECNo specific boundary issues.

2.   DETERMINATION OF CO2 EMISSIONSIn installations for the production of lime, CO2emissions result from the following emission sources and source streams:
— | calcination of limestone and dolomite in the raw materials,

— | conventional fossil kiln fuels,

— | alternative fossil-based kiln fuels and raw materials,

— | biomass kiln fuels (biomass wastes),

— | other fuels.2.1.   CALCULATION OF CO2 EMISSIONS2.1.1.   COMBUSTION EMISSIONSCombustion processes involving different types of fuels (e.g. coal, petcoke, fuel oil, natural gas and the broad range of waste fuels) that take place at installations for the production of lime shall be monitored and reported in accordance with Annex II.

2.1.2.   PROCESS EMISSIONSRelevant emissions occur during calcination and from the oxidation of organic carbon in the raw materials. During calcination in the kiln, CO2from carbonates is released from the raw materials. Calcination CO2is directly linked with the lime production. On installation level, calcination CO2can be calculated in two ways: based on the amount of calcium and magnesium carbonate from the raw material (mainly limestone and dolomite) converted in the process (calculation method A), or based on the amount of calcium and magnesium oxides in the lime produced (calculation method B). The two approaches are considered to be equivalent and can be mutually used by the operator to validate the results of the respective other method.

Calculation method A — carbonatesCalculation shall be based on the amount of calcium carbonate and magnesium carbonate in the raw materials consumed. The following formula shall be used:
(a)   activity dataThese requirements apply separately to each of the relevant carbon-bearing kiln inputs (other than fuels), e.g. chalk or limestone, avoiding double counting or omissions from returned or by-passed materials.

Tier 1The amount of relevant kiln input [t] consumed during the reporting period is determined by the operator with a maximum uncertainty of less than ±7,5 %.

Tier 2The amount of relevant kiln input [t] consumed during the reporting period is determined by the operator with a maximum uncertainty of less than ±5,0 %.

Tier 3The amount of relevant kiln input [t] consumed during the reporting period is determined by the operator with a maximum uncertainty of less than ±2,5 %.

(b)   emission factorTier 1The emission factors shall be calculated and reported in units of mass of CO2released per tonne of each relevant kiln input assuming full conversion. Stoichiometric ratios as shown in Table 1 below shall be used to convert composition data into emission factors.

The determination of the amount of CaCO3, MgCO3and organic carbon (where relevant) in each relevant kiln input material is carried out according to Section 13 of Annex I.

Table 1Stoichiometric ratios

Substance | Stoichiometric ratios

CaCO3 | 0,440  [tCO2/t CaCO3]

MgCO3 | 0,522  [tCO2/t MgCO3](c)   conversion factorTier 1Carbonates leaving the kiln are conservatively assumed to be zero, i.e. assuming full calcination and a conversion factor is of 1.

Tier 2Carbonates leaving the kiln in the lime are considered by means of a conversion factor with a value between 0 and 1. The operator may assume complete conversion for one or several kiln inputs and attribute unconverted carbonates to the remaining kiln input(s). The additional determination of relevant chemical parameters of the products is carried out according to Section 13 of Annex I.

Calculation method B — alkali earth oxidesCO2emissions arise from the calcination of carbonates and shall be calculated based on the amounts of CaO and MgO contents in the lime produced. Already calcined Ca and Mg entering the kiln, for instance through fly ash or fuels and raw materials with a relevant CaO or MgO content shall be considered appropriately by means of the conversion factor. Lime kiln dust leaving the kiln system shall be considered appropriately.

Emissions from carbonates

The following calculation formula shall be used:
(a)   activity dataTier 1Amount of lime [t] produced during the reporting period is determined by the operator with a maximum uncertainty of less than ±5,0 %.

Tier 2Amount of lime [t] produced during the reporting period is determined by the operator with a maximum uncertainty of less than ±2,5 %.

(b)   emission factorsTier 1The determination of the amount of CaO and MgO in the product is carried out according to Section 13 of Annex I.

Stoichiometric ratios as shown in Table 2 shall be used to convert composition data into emission factors assuming that all CaO and MgO have been derived from respective carbonates.

Table 2Stoichiometric ratios

Oxide | Stoichiometric ratios [tCO2]/[tearth alkali oxide]

CaO | 0,785

MgO | 1,092(c)   conversion factorTier 1CaO and MgO in the raw materials are conservatively assumed to be zero, i.e. all Ca and Mg in the product is assumed to have originated from carbonate raw materials, reflected by conversion factors of value 1.

Tier 2The amount of CaO and MgO already in the raw materials is reflected by means of conversion factors with a value between 0 and 1 with a value of 1 corresponding to a full conversion of raw material carbonates into oxides. The additional determination of relevant chemical parameters of the raw materials is carried out according to Section 13 of Annex I.

2.2.   MEASUREMENT OF CO2 EMISSIONSThe measurement guidelines contained in Annex I shall be applied.
1.   BOUNDARIES AND COMPLETENESSANNEX IXActivity-specific guidelines for installations for the manufacture of glass as listed in Annex I to Directive 2003/87/ECIf waste gas scrubbing is carried out at the installation and the resulting emissions are not calculated as part of the installation’s process emissions, they shall be calculated in accordance with Annex II.

This Annex also applies to installations for the production of water glass and stone/rock wool.

2.   DETERMINATION OF CO2 EMISSIONSIn glass production installations, CO2emissions result from the following emission sources and source streams:
— | decomposition of alkali- and earth alkali carbonates during melting of the raw material,

— | conventional fossil fuels,

— | alternative fossil-based fuels and raw materials,

— | biomass fuels (biomass wastes),

— | other fuels,

— | carbon containing additives including coke and coal dust,

— | waste gas scrubbing.2.1.   CALCULATION OF CO2 EMISSIONS2.1.1.   COMBUSTION EMISSIONSCombustion processes that take place in installations for the manufacture of glass shall be monitored and reported in accordance with Annex II.

2.1.2.   PROCESS EMISSIONSCO2is released during melting in the furnace, from carbonates contained in the raw materials, and from the neutralization of HF, HCl and SO2in the flue gases with limestone or other carbonates. Emissions from the decomposition of carbonates in the melting process and from scrubbing shall both be part of the installation’s emissions. They shall be added to the emission total but be reported separately if possible.

CO2from carbonates in the raw materials released during melting in the furnace is directly linked with the glass production and shall be calculated based on the converted quantity of carbonates from raw material — mainly soda, lime/limestone, dolomite and other alkali and alkali earth carbonates supplemented by carbonate free recycled glass (cullet).

Calculation shall be based on the amount of carbonates consumed. The following formula shall be used:
With:

(a)   activity dataActivity data is the amount [t] of carbonate raw materials or additives associated with CO2emissions, as delivered (such as dolomite, limestone, soda, and other carbonates) and processed for the production of glass in the installation during the reporting period.

Tier 1The total mass [t] of the carbonate raw materials or carbon containing additives consumed in the reporting period is determined per type of raw material by the operator or his supplier with a maximum uncertainty of ±2,5 %.

Tier 2The total mass [t] of the carbonate raw materials or carbon containing additives consumed in the reporting period is determined per type of raw material by the operator or his supplier with a maximum uncertainty of ±1,5 %.

(b)   emission factorCarbonatesThe emission factors shall be calculated and reported in units of mass of CO2released per tonne of each carbonate raw material. Stoichiometric ratios as shown in Table 1 below shall be used to convert composition data into emission factors.

Tier 1The purity of relevant input materials is determined by means of best industry practice. The derived values shall be adjusted according to moisture and gangue content of the applied carbonate materials.

Tier 2The determination of the amount of relevant carbonates in each relevant input material is carried out according to Section 13 of Annex I.

Table 1Stoichiometric emission factors

Carbonate | Emission factor[tCO2/t carbonate] | Remarks

CaCO3 | 0,440 | 

MgCO3 | 0,522 | 

Na2CO3 | 0,415 | 

BaCO3 | 0,223 | 

Li2CO3 | 0,596 | 

K2CO3 | 0,318 | 

SrC03 | 0,298 | 

NaHCO3 | 0,524 | 

General:XY(CO3)Z | Emission factor =[MCO2]/{Y * [Mx] + Z * [MCO32-]} | X = alkali earth or alkali metalMx= molecular weight of X in [g/mol]MCO2= molecular weight of CO2= 44 [g/mol]MCO3-= molecular weight of CO32-= 60 [g/mol]Y= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)Z = stoichiometric number of CO32-= 1 | Y | = stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)

Y | = stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)2.2.   MEASUREMENT OF CO2 EMISSIONSThe measurement guidelines contained in Annex I shall be applied.
1.   BOUNDARIES AND COMPLETENESSANNEX XActivity-specific guidelines for installations for the manufacture of ceramic products as listed in Annex I to Directive 2003/87/ECNo specific boundary issues.

2.   DETERMINATION OF CO2 EMISSIONSIn installations for the manufacture of ceramic products, CO2emissions result from the following emission sources and source streams:
— | conventional fossil kiln fuels,

— | alternative fossil-based kiln fuels,

— | biomass kiln fuels,

— | calcination of limestone/dolomite and other carbonates in the raw material,

— | limestone and other carbonates for reducing air pollutants and other flue gas cleaning,

— | fossil/biomass additives used to induce porosity, e.g. polystyrol, residues from paper production or sawdust,

— | fossil organic material in the clay and other raw materials.2.1.   CALCULATION OF CO2 EMISSIONS2.1.1.   COMBUSTION EMISSIONSCombustion processes that take place at installations for the manufacture of ceramic products shall be monitored and reported in accordance with Annex II.

2.1.2.   PROCESS EMISSIONSCO2is released during calcination of the raw materials in the kiln and the oxidation of organic material of the clay and additives, and from the neutralization of HF, HCl and SO2in the flue gases with limestone or other carbonates and from other flue gas cleaning processes. Emissions from the decomposition of carbonates and the oxidation of organic material in the kiln and from flue gas cleaning shall all be included in the installation’s emissions. They shall be added up to the emission total but reported separately, if possible. Calculation shall be as follows:

CO2emissionstotal[t] = CO2emissionsinput material[t] + CO2emissionsflue gas cleaning[t]

2.1.2.1.   CO2 FROM INPUT MATERIALCO2from carbonates and from carbon contained in other input materials shall be calculated using either a calculation method based on the amount of inorganic and organic carbon in raw materials (e.g. various carbonates, organic content of the clay and of additives) converted in the process (calculation method A), or a methodology based on the alkali earth oxides in ceramics produced (calculation method B). The two approaches are considered equivalent for ceramics based on purified or synthetic clays. Calculation method A shall be applied for ceramic products based on unprocessed clays and whenever clays or additives with significant organic content are used.

Calculation method A — carbon inputsCalculation is based on the carbon input (organic and inorganic) in each of the relevant raw materials, e.g. different types of clays, clay mixings or additives. Quartz/silica, feldspar, kaolin and mineral talc commonly do not constitute significant sources of carbon.

Activity data, emission factor and conversion factor shall refer to a common state of the material, preferably the dry state.

The following calculation formula shall be used:

CO2emission [tCO2] = Σ {activity data * emission factor * conversion factor}

With:

(a)   activity dataThese requirements apply separately to each of the relevant carbon-bearing raw materials (other than fuels), e.g. clay or additives, avoiding double counting or omissions from returned or by-passed materials.

Tier 1The amount of each relevant raw material or additive [t] consumed during the reporting period (excluding losses) is determined with a maximum uncertainty of less than ±7,5 %.

Tier 2The amount of each relevant raw material or additive [t] consumed during the reporting period (excluding losses) is determined with a maximum uncertainty of less than ±5,0 %.

Tier 3The amount of each relevant raw material or additive [t] consumed during the reporting period (excluding losses) is determined with a maximum uncertainty of less than ±2,5 %.

(b)   emission factorOne aggregate emission factor including organic and inorganic carbon (total carbon (TC)) may be applied for each source stream (i.e. relevant raw material mix or additive). Alternatively, two different emission factors for total inorganic carbon (TIC) and total organic carbon (TOC) for each source stream may be applied. Where applicable, stoichiometric ratios shall be applied to convert composition data for individual carbonates, as shown in Table 1 below. The determination of biomass fraction of additives which do not qualify as pure biomass shall follow the provisions of Section 13.4 of Annex I.

Table 1Stoichiometric ratios

Carbonates | Stoichiometric ratios | 

CaCO3 | 0,440  [tCO2/t CaCO3] | 

MgCO3 | 0,522  [tCO2/t MgCO3] | 

BaCO3 | 0,223  [tCO2/t BaCO3] | 

General:XY(CO3)Z | Emission factor = [MCO2]/{Y * [Mx] + Z * [MCO32-]} | X = alkali earth or alkali metalMx= molecular weight of X in [g/mol]MCO2= molecular weight of CO2= 44 [g/mol]MCO3-= molecular weight of CO32-= 60 [g/mol]Y= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)Z = stoichiometric number of CO32-= 1 | Y | = stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)

Y | = stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)Tier 1A conservative value of 0,2 tonnes CaCO3(corresponding to 0,08794 tonnes of CO2) per tonne of dry clay is applied for the calculation of the emission factor instead of results of analyses.

Tier 2An emission factor for each source stream is derived and updated at least once per year using industry best practice reflecting site specific conditions and the product mix of the installation.

Tier 3The determination of composition of the relevant raw materials is carried out according to Section 13 of Annex I.

(c)   conversion factorTier 1Carbonates and other carbon leaving the kiln in the products are conservatively assumed to be zero, assuming full calcination and oxidation reflected by a conversion factor of 1.

Tier 2Carbonates and carbon leaving the kiln are captured by means of conversion factors with a value between 0 and 1 with a value of 1 corresponding to a full conversion of carbonates or other carbon. The additional determination of relevant chemical parameters of the products is carried out according to Section 13 of Annex I.

Calculation method B — alkali earth oxidesCalcination CO2is calculated based on the amounts of ceramics produced and the CaO, MgO and other (earth) alkali oxide contents of the ceramics (activity dataOUTPUT). The emission factor is corrected for already calcined Ca, Mg and for other alkali earth/alkali contents entering the kiln (activity dataINPUT), for instance alternative fuels and raw materials with a relevant CaO or MgO content. The following calculation formula shall be used:

CO2emission [tCO2] = Σ{activity data* emission factor * conversion factor}

With:

(a)   activity dataThe activity data of the products relate to gross production including rejected products and cullet from the kilns and shipment.

Tier 1The mass of the products during the reporting period is derived with a maximum uncertainty of less than ±7,5 %.

Tier 2The mass of the products during the reporting period is derived with a maximum uncertainty of less than ±5,0 %.

Tier 3The mass of the products during the reporting period is derived with a maximum uncertainty of less than ±2,5 %.

(b)   emission factorOne aggregate emission factor shall be calculated based on the content of the relevant metal oxides, e.g. CaO, MgO and BaO in the product using the stoichiometric ratios in Table 2.

Table 2Stoichiometric ratios

Oxide | Stoichiometric ratios | Remarks

CaO | 0,785  [tonne CO2per tonne of oxide] | 

MgO | 1,092  [tonne CO2per tonne of oxide] | 

BaO | 0,287  [tonne CO2per tonne of oxide] | 

General:XY(O)Z | Emission factor = [MCO2]/{Y * [Mx] + Z * [MO]} | X = alkali earth or alkali metalMx= molecular weight of X in [g/mol]MCO2= molecular weight of CO2= 44 [g/mol]MO= molecular weight of O = 16 [g/mol]Y= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)Z = stoichiometric number of O = 1 | Y | = stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)

Y | = stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)Tier 1A conservative value of 0,123 tonnes CaO (corresponding to 0,09642 tonnes of CO2) per tonne of product is applied for the calculation of the emission factor instead of results of analyses.

Tier 2An emission factor is derived and updated at least once per year using industry best practice reflecting site specific conditions and the product mix of the installation.

Tier 3The determination of composition of the products is carried out according to Section 13 of Annex I.

(c)   conversion factorTier 1Relevant oxides in the raw materials are conservatively assumed to be zero, i.e. all Ca, Mg, Ba and other relevant alkali oxides in the product is assumed to have originated from carbonate raw materials, reflected by conversion factors of value 1.

Tier 2Relevant oxides in the raw materials are reflected by means of conversion factors with a value between 0 and 1 with a value of 0 corresponding to a full content of relevant oxide already in the raw material. The additional determination of relevant chemical parameters of the raw materials is carried out according to Section 13 of Annex I.

2.1.2.2.   CO2 FROM LIMESTONE FOR REDUCING AIR POLLUTANTS AND OTHER FLUE GAS CLEANINGCO2from limestone for reducing air pollutants and other flue gas clean shall be calculated based on the amount of CaCO3input. Double counting from used limestone recycled as raw material in the same installation shall be avoided.

The following calculation formula shall be used:

CO2emission [tCO2] = activity data * emission factor

With:

(a)   activity dataTier 1The amount [t] of dry CaCO3consumed during the reporting period determined by weighing by operator or his suppliers with a maximum uncertainty of less than ±7,5 %.

(b)   emission factorTier 1Stoichiometric ratios of CaCO3as shown in Table 1.

2.2.   MEASUREMENT OF CO2 EMISSIONSThe measurement guidelines contained in Annex I shall be applied.
1.   BOUNDARIES AND COMPLETENESSANNEX XIActivity-specific guidelines for pulp and paper producing installations as listed in Annex I to Directive 2003/87/ECSubject to the approval of the competent authority, if the installation exports fossil fuel-derived CO2, for instance to an adjacent precipitated calcium carbonate (PCC) installation, these exports shall not be included in the installation’s emissions.

If waste gas scrubbing is carried out at the installation and the resulting emissions are not calculated as part of the installation’s process emissions, they shall be calculated in accordance with Annex II.

2.   DETERMINATION OF CO2 EMISSIONSPulp and paper mill processes with the potential to emit CO2emissions include:
— | power boilers, gas turbines, and other combustion devices producing steam or power for the mill,

— | recovery boilers and other devices burning spent pulping liquors,

— | incinerators,

— | lime kilns and calciners,

— | waste gas scrubbing,

— | fossil fuel-fired dryers (such as infrared dryers).Wastewater treatment and landfills, including anaerobic wastewater treatment or sludge digestion operations and landfills used to dispose of mill wastes, are not listed in Annex I to Directive 2003/87/EC. Consequently their emissions fall outside the scope of Directive 2003/87/EC.

2.1.   CALCULATION OF CO2 EMISSIONS2.1.1.   COMBUSTION EMISSIONSEmissions from combustion processes that take place at pulp and paper installations shall be monitored in accordance with Annex II.

2.1.2.   PROCESS EMISSIONSEmissions are caused by the use of carbonates as make-up chemicals in pulp mills. Although losses of sodium and calcium from the recovery system and causticising area are usually made up using non-carbonate chemicals, small amounts of calcium carbonate (CaCO3) and sodium carbonate (Na2CO3), which do result in CO2emissions, are sometimes used. The carbon contained in these chemicals is usually of fossil origin, although in some cases (e.g. Na2CO3purchased from soda-based semi-chem mills) it can be derived from biomass.

It is assumed that the carbon in these chemicals is emitted as CO2from the lime kiln or recovery furnace. These emissions are determined by assuming that all of the carbon in CaCO3and Na2CO3used in the recovery and causticising areas is released to the atmosphere.

Calcium make-up is required because of losses from the causticising area, most of which are in the form of calcium carbonate.

CO2emissions shall be calculated as follows:

CO2emissions = Σ {(Activity dataCarbonate* Emission factor)}

With:

(a)   activity dataActivity dataCarbonateare the amounts of CaCO3and Na2CO3consumed in the process.

Tier 1Amounts [t] of CaCO3and Na2CO3consumed in the process as determined by the operator or his suppliers with a maximum uncertainty of less than ±2,5 %.

Tier 2Amounts [t] of CaCO3and Na2CO3consumed in the process as determined by the operator or his suppliers with a maximum uncertainty of less than ±1,5 %.

(b)   emission factorTier 1Stoichiometric ratios [tCO2/tCaCO3] and [tCO2/tNa2CO3] for non-biomass carbonates as indicated in Table 1. Biomass carbonates are weighted with an emission factor of 0 [tCO2/t carbonate].

Table 1Stoichiometric emission factors

Carbonate type and origin | Emission factor[tCO2/t carbonate]

Pulp mill make-up CaCO3 | 0,440

Pulp mill make-up Na2CO3 | 0,415These values shall be adjusted according to moisture and gangue content of the applied carbonate materials.

2.2.   MEASUREMENT OF CO2 EMISSIONSThe measurement guidelines contained in Annex I shall be applied.
1.   BOUNDARIES AND COMPLETENESSANNEX XIIGuidelines for determination of greenhouse gas emissions by continuous emission measurement systemsThe provisions of this Annex address emissions of greenhouse gases from activities covered by Directive 2003/87/EC. CO2emissions may occur at several emission sources in an installation.

2.   DETERMINATION OF GREENHOUSE GAS EMISSIONSTier 1For each emission source a total uncertainty of the overall emissions over the reporting period of less than ± 10 % shall be achieved.

Tier 2For each emission source a total uncertainty of the overall emissions over the reporting period of less than ±7,5 % shall be achieved.

Tier 3For each emission source a total uncertainty of the overall emissions over the reporting period of less than ± 5 % shall be achieved.

Tier 4For each emission source a total uncertainty of the overall emissions over the reporting period of less than ±2,5 % shall be achieved.
Overall approach

Total emissions of a greenhouse gas (GHG) from an emission source over the reporting period shall be determined by using the below formula. Determination parameters of the formula shall be according to the provisions of Section 6 of Annex I. In case several emission sources exist in one installation and cannot be measured as one, emissions from these emission sources shall be measured separately and summed up to the total emissions of the specific gas over the reporting period in the whole installation.

With:

GHG concentrationThe GHG concentration in the flue gas is determined by continuous measurement at a representative point.

Flue gas flowThe dry flue gas flow can be determined using one of the following methods:

METHOD AThe flue gas flowQeis calculated by means of a mass-balance approach, taking into account all significant parameters such as input material loads, input air flow, process efficiency, etc. and on the output side the product output, the O2concentration, SO2and NOxconcentrations, etc.

The specific calculation approach shall be approved by the competent authority as part of the evaluation of the monitoring plan and the monitoring methodology therein.

METHOD BThe flue gas flowQeis determined by continuous flow measurement at a representative point.

Pending: 32007D0574

                                January 16, 2026                            

6.6.2007
EN
Official Journal of the European Union
L 144/22

(1)
While each Member State contributes to a high and uniform level of control on persons and surveillance of the external borders of the Member States of the European Union within the framework of common rules, some Member States face a heavier burden than others.

(2)
The difference in the burden is explained by the differing situations prevailing in Member States as regards the geography of their external borders, the number of authorised and operative border crossing points, the level of migratory pressure, both legal and illegal, the risks and threats encountered and finally the workload of the national services regarding the examination of visas applications and the issuing of visas.

(3)
Burden-sharing between Member States and the European Union in the management of external borders is one of the five components of the common policy for the management of the external borders, as proposed by the Commission in its Communication of 7 May 2002‘Towards integrated management of the external borders of the Member States of the European Union’ and endorsed by the Council in its ‘Plan for the management of the external borders of the Member States of the European Union’ of 14 June 2002.

(4)
While Council Regulation (EC) No 2007/2004 of 26 October 2004 establishing a European Agency for the Management of Operational Cooperation at the External Borders of the Member States of the European Union(4)constitutes an important step towards the progressive development of the operational dimension of the European common-integrated-border management system, the implementation of effective and common standards for control and surveillance of the external borders calls for a Community financial solidarity mechanism in order to support the Member States who bear, for the benefit of the Community, a lasting and heavy financial burden.

(5)
The common corpus of legislation, as defined, in particular, by Regulation (EC) No 562/2006 of the European Parliament and of the Council of 15 March 2006 establishing a Community Code on the rules governing the movement of persons across borders (Schengen Borders Code)(5), provides for border checks to help combat illegal immigration and trafficking in human beings and to prevent any threat to the Member States' internal security while, at the same time, providing for border checks to be carried out in such a way as to fully respect human dignity.

(6)
The External Borders Fund (hereinafter referred to as ‘the Fund’) should express solidarity through financial assistance to those Member States that apply the Schengen provisions on external borders.

(7)
Such financial assistance should be structured in such a way as to form a bridge with past financial contributions from the European Union to Member States which at the time of entry into force of this Decision do not yet apply all provisions of the Schengen acquis, without, however, constituting a mere continuation of the actions funded previously from other sources covered by the general budget of the European Union. In such cases, the Fund should assist those Member States preparing for full participation as soon as possible, in accordance with the Hague Programme of 4 and 5 November 2004.

(8)
Moreover, the Fund should take into account specific situations, such as the transit by land of third-country nationals who must necessarily cross the territory of one or more Member States in order to travel between two parts of their own country which are not geographically contiguous, not only in the own interests of the Member State(s) concerned but also of all Member States which have abolished checks at their internal borders. In such cases, the actions to be financed should be exhaustively defined and the allocation of resources should be determined on the basis of a factual assessment of the needs in relation to those actions.

(9)
In order to ensure uniform and high-quality external border control and flexible cross-border traffic, the Fund should contribute to the development of a European common-integrated-border management system which includes all the measures relating to policy, legislation, systematic cooperation, the distribution of the burden, personnel, equipment and technology taken at different levels by the competent authorities of the Member States, acting in cooperation and, where necessary, together with other actors, utilising, inter alia, the four-tier border security model and integrated risk analysis of the European Union.

(10)
In accordance with Protocol No 5 to the 2003 Act of Accession(6)on the transit of persons by land between the region of Kaliningrad and other parts of the Russian Federation, the Fund should bear any additional cost incurred in implementing the specific provision of the acquis covering such transit.

(11)
As a complement to the operational cooperation developed under the aegis of the European Agency for the Management of Operational Cooperation at the External Borders of the Member States of the European Union established by Regulation (EC) No 2007/2004 (hereinafter referred to as ‘the Agency’) and in addition to the allocation of funds to the Member States, the Fund should also introduce the possibility of a Community response to weaknesses at strategic border points by co-financing specific actions to address those weaknesses, on the basis of a specific amount set aside each year for such actions.

(12)
The Fund should include support for national measures and cooperation between Member States in the area of visa policy and other pre-frontier activities that take place prior to external border controls. The efficient management of activities organised by the consular services of the Member States in third countries is in the interest of the common visa policy as part of a multi-layered system aimed at facilitating legitimate travel and tackling illegal immigration into the European Union, and constitutes an integral part of the European common-integrated-border management system.

(13)
In the light of the scope and the purpose of the Fund, it should not, in any event, support actions with respect to areas and centres for holding persons in third countries.

(14)
Objective criteria should be established to allocate the available annual resources to the Member States. These criteria should be broken down according to the type of border, taking into account the flow and the levels of threat at the external borders of the Member States.

(15)
The application of these criteria should be reviewed in 2010 to enable any new circumstances, including in particular those resulting from changes in the external borders themselves, to be taken into account.

(16)
In view of the mission of the Agency to assist Member States in implementing the operational aspects of external border management and in order to develop complementarity between its mission and the responsibilities of the Member States for the control and surveillance of external borders, the Agency should be consulted by the Commission on draft multiannual programmes submitted by the Member States and on the strategic guidelines prepared by the Commission.

(17)
Moreover, the Commission may request the Agency to provide input into the assessment by the Commission of the impact of the Fund on the development of policy and legislation on external border control, the synergies between the Fund and the tasks of the Agency, as well as the appropriateness of the criteria for allocating the funds between the Member States in the light of the objectives pursued by the European Union in this area.

(18)
This Decision is designed to form part of a coherent framework which also includes Decision No 573/2007/EC of the European Parliament and of the Council of 23 May 2007 establishing the European Refugee Fund for the period 2008 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’(7), Decision No 575/2007/EC of the European Parliament and of the Council of 23 May 2007 establishing the European Return Fund for the period 2008 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’(8), and Council Decision 2007/…/EC of … establishing the European Fund for the Integration of Third-country Nationals for the period 2007 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’(9), which aims to address the issue of fairly sharing responsibilities between Member States as concerns the financial burden arising from the introduction of integrated management of the European Union's external borders and from the implementation of common policies on asylum and immigration, as developed in accordance with Title IV of Part Three of the Treaty.

(19)
Participation in this Fund by a Member State should not coincide with its participation in a future temporary instrument designed to help beneficiary Member States to finance actions at new external borders of the European Union for the implementation of the Schengen acquis and external border control.

(20)
The actions supported under this Fund should be in synergy with the actions supported by the Community instruments on external assistance and take place within the framework of the European Union's external relations policy, in particular the strategy for the external dimensions of the area of freedom, security and justice.

(21)
The support provided by the Fund would be more efficient and better targeted if co-financing of eligible actions were based on strategic multiannual programming, drawn up by each Member State in dialogue with the Commission.

(22)
On the basis of strategic guidelines adopted by the Commission, each Member State should prepare a multiannual programming document taking into account its specific situation and needs and setting out its development strategy that should constitute the framework for preparing the implementation of the actions to be listed in annual programmes.

(23)
In accordance with the implementation methods referred to in Article 53(1)(b) of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities(10)(hereinafter referred to as ‘the Financial Regulation’), the conditions allowing the Commission to exercise its responsibilities for implementation of the general budget of the European Union should be specified and the obligations for the cooperation of the Member States clarified. Applying those conditions would enable the Commission to satisfy itself that Member States are using the Fund in a lawful and correct manner and in accordance with the principle of sound financial management within the meaning of Articles 27 and 48(2) of the Financial Regulation.

(24)
Member States should adopt adequate measures to guarantee the proper functioning of the management and control system and the quality of implementation. To this end, it is necessary to establish the general principles and necessary functions which all programmes should fulfil.

(25)
Since the Fund may support national measures of a Member State to implement provisions of the Schengen acquis ranging from external border control to visa policy at different levels and locations, more than one authority in any given Member State might be involved. Therefore, Member States should be allowed to designate several certifying and audit authorities or delegated authorities as long as there is a clear allocation of functions for each of these authorities.

(26)
In accordance with the principles of subsidiarity and proportionality, Member States should have the primary responsibility for the implementation and control of the interventions of the Fund.

(27)
The obligations on the Member States as regards management and control systems, the certification of expenditure, and the prevention, detection and correction of irregularities and infringements of Community law should be specified in order to guarantee the efficient and correct implementation of their multiannual and annual programmes. In particular, as far as management and control are concerned, it is necessary to establish the arrangements by which Member States ensure that the relevant systems are in place and function satisfactorily.

(28)
Without prejudice to the Commission's powers as regards financial control, cooperation between the Member States and the Commission in this field should be encouraged.

(29)
The effectiveness and impact of actions supported by the Fund also depend on their evaluation and the dissemination of their results. The responsibilities of the Member States and the Commission in this regard, and arrangements to ensure the reliability of evaluation and the quality of the related information, should be formalised.

(30)
Actions should be evaluated with a view to a mid-term review and impact assessment, and the evaluation process should be incorporated into project monitoring arrangements.

(31)
Bearing in mind the importance of visibility of Community funding, the Commission should provide guidance to facilitate the proper acknowledgement of the support received by any authority, non-governmental organisation, international organisation or other entity receiving a grant under this Fund, taking into account the practice with respect to other instruments under shared management, such as the Structural Funds.

(32)
This Decision establishes a financial envelope for the entire duration of the programme, which constitutes the prime reference for the budgetary authority during the annual budgetary procedure, according to point 37 of the Interinstitutional agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management(11).

(33)
Since the objective of this Decision, namely to support the establishment of a European common-integrated-border management system, which covers, inter alia, the management of activities organised by consular and other services of the Member States in third countries as regards the flows of third-country nationals into the territory of the Member States, cannot be sufficiently achieved by the Member States and can therefore by reason of the scale and effects of the action be better achieved at Community level, the Community may adopt measures in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Decision does not go beyond what is necessary to achieve this objective.

(34)
The measures necessary for the implementation of this Decision should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission(12).

(35)
Since the measure of this Decision relating to the adoption of strategic guidelines is of general scope and are designed to amend non-essential elements of this Decision, inter alia by deleting some of those elements or by supplementing this Decision by the addition of new non-essential elements, it should be adopted in accordance with the regulatory procedure with scrutiny provided for in Article 5a of Decision 1999/468/EC. On grounds of efficiency, the normal time-limits for the regulatory procedure with scrutiny should be curtailed for the adoption of the strategic guidelines.

(36)
In order to ensure the timely implementation of the Fund, certain provisions of this Decision should apply as from 1 January 2007.

(37)
As regards Iceland and Norway, this Decision constitutes a development of the Schengen acquis which falls within the areas referred to in Article 1, Points A and B of Council Decision 1999/437/EC of 17 May 1999 on certain arrangements for the application of the Agreement concluded by the Council of the European Union and the Republic of Iceland and the Kingdom of Norway concerning the association of those two States with the implementation, application and development of the Schengen acquis(13).

(38)
An arrangement should be made to allow representatives of Iceland and Norway to be associated with the work of committees assisting the Commission in the exercise of its implementing powers. Such an arrangement has been contemplated in the Agreement in the form of Exchanges of Letters between the Council of the European Union and the Republic of Iceland and the Kingdom of Norway concerning committees which assist the European Commission in the exercise of its executive powers(14), annexed to the Agreement referred to in Recital 37.

(39)
As regards Switzerland, this Decision constitutes a development of provisions of the Schengen acquis within the meaning of the Agreement signed by the European Union, the European Community and the Swiss Confederation on the association of the Swiss Confederation with the implementation, application and development of the Schengen acquis which falls within the area referred to in Article 1(A) of Decision 1999/437/EC read in conjunction with Article 4(1) of Council Decision 2004/860/EC(15)on the signing, on behalf of the European Community, and on the provisional application of certain provisions of the Agreement.

(40)
An arrangement should be made to allow representatives of Switzerland to be associated with the work of committees assisting the Commission in the exercise of its implementing powers. Such an arrangement has been contemplated in the Exchange of Letters between the Council of the European Union and Switzerland, annexed to the Agreement referred to in Recital 39.

(41)
In order to determine the supplementary rules necessary for the implementation of this instrument, an agreement should be concluded between the Community and Iceland, Norway and Switzerland.

(42)
In accordance with Articles 1 and 2 of the Protocol on the position of Denmark, annexed to the Treaty on European Union and the Treaty establishing the European Community, Denmark does not take part in the adoption of this Decision and is not bound by it or subject to its application. Given that this Decision builds upon the Schengen acquis under the provisions of Title IV of Part Three of the Treaty establishing the European Community, Denmark shall, in accordance with Article 5 of the said Protocol, decide within a period of six months after the date of adoption of this Decision whether it will implement it in its national law.

(43)
This Decision constitutes a development of the provisions of the Schengen acquis in which the United Kingdom does not take part, in accordance with Council Decision 2000/365/EC of 29 May 2000 concerning the request of the United Kingdom of Great Britain and Northern Ireland to take part in some of the provisions of the Schengen acquis(16)and the subsequent Council Decision 2004/926/EC of 22 December 2004 on the putting into effect of parts of the Schengen acquis by the United Kingdom of Great Britain and Northern Ireland(17). The United Kingdom is therefore not taking part in its adoption and is not bound by it or subject to its application.

(44)
This Decision constitutes a development of the provisions of the Schengen acquis in which Ireland does not take part, in accordance with Council Decision 2002/192/EC of 28 February 2002 concerning Ireland's request to take part in some of the provisions of the Schengen acquis(18). Ireland is therefore not taking part in its adoption and is not bound by it or subject to its application.

(45)
In accordance with the second indent of paragraph 2 of Article 67 of the Treaty, Council Decision 2004/927/EC of 22 December 2004 providing for certain areas covered by Title IV of Part Three of the Treaty establishing the European Community to be governed by the procedure laid down in Article 251 of that Treaty(19)rendered the procedure referred to in Article 251 of the Treaty applicable in the areas covered by Articles 62(1), (2)(a) and (3) and 63(2)(b) and (3)(b) of the Treaty,

1)
‘external borders’ means the Member States' land borders, including river and lake borders, sea borders and their airports, river ports, sea ports and lake ports to which the provisions of Community law on the crossing of external borders apply, whether these borders are temporary or not;

2)
‘temporary external borders’ means:(a)the common border between a Member State fully implementing the Schengen acquis and a Member State bound to apply the Schengen acquis in full, in conformity with its Act of Accession, but for which the relevant Council Decision authorising it to fully apply that acquis has not entered into force;(b)the common border between two Member States bound to apply the Schengen acquis in full, in conformity with their respective Acts of Accession, but for which the relevant Council Decision authorising them to fully apply that acquis has not yet entered into force;
(a)
the common border between a Member State fully implementing the Schengen acquis and a Member State bound to apply the Schengen acquis in full, in conformity with its Act of Accession, but for which the relevant Council Decision authorising it to fully apply that acquis has not entered into force;
(b)
the common border between two Member States bound to apply the Schengen acquis in full, in conformity with their respective Acts of Accession, but for which the relevant Council Decision authorising them to fully apply that acquis has not yet entered into force;

(a)
the common border between a Member State fully implementing the Schengen acquis and a Member State bound to apply the Schengen acquis in full, in conformity with its Act of Accession, but for which the relevant Council Decision authorising it to fully apply that acquis has not entered into force;

(b)
the common border between two Member States bound to apply the Schengen acquis in full, in conformity with their respective Acts of Accession, but for which the relevant Council Decision authorising them to fully apply that acquis has not yet entered into force;

(a)
the common border between a Member State fully implementing the Schengen acquis and a Member State bound to apply the Schengen acquis in full, in conformity with its Act of Accession, but for which the relevant Council Decision authorising it to fully apply that acquis has not entered into force;

(b)
the common border between two Member States bound to apply the Schengen acquis in full, in conformity with their respective Acts of Accession, but for which the relevant Council Decision authorising them to fully apply that acquis has not yet entered into force;

3)
‘border crossing point’ means any crossing point authorised by the competent authorities for the crossing of external borders as notified in accordance with Article 34(2) of Regulation (EC) No 562/2006;

4)
‘Agency’ means the European Agency for the Management of Operational Cooperation at the External Borders of the Member States of the European Union as established by Regulation (EC) No 2007/2004.

(a)
efficient organisation of control, covering both checks and surveillance tasks relating to the external borders;

(b)
efficient management by the Member States of the flows of persons at the external borders in order to ensure, on the one hand, a high level of protection at the external borders and, on the other, the smooth crossing of the external borders in conformity with the Schengen acquis and the principles of respectful treatment and dignity;

(c)
uniform application by border guards of the provisions of Community law on the crossing of external borders, in particular Regulation (EC) No 562/2006;

(d)
improvement of the management of activities organised by the consular and other services of the Member States in third countries as regards the flows of third-country nationals into the territory of the Member States and the cooperation between Member States in this regard.

(a)
implementation of the recommendations, operational standards and best practices resulting from the operational cooperation between Member States in the field of border control;

(b)
development and application of the measures necessary to improve surveillance systems between border crossing points;

(c)
introduction of measures or development of effective systems enabling a methodical gathering of relevant information with respect to the evolving situation on the ground close to, at and immediately beyond the external borders;

(d)
ensuring adequate registration of the number of persons crossing at all types of external borders (land, air, sea);

(e)
introduction or upgrading a system of collection of statistical and administrative data with respect to the categories of travellers, the number and nature of checks and surveillance measures at the different types of external borders, based on registration and other sources for data collection;

(f)
setting up an effective, structural, strategic and operational coordination between all authorities operating at border crossing points;

(g)
improvement of the capacity and the qualifications of border guards in executing their surveillance, advisory and control tasks;

(h)
improvement of the information exchange at national level between the authorities responsible for external border management and between those authorities and other authorities responsible for migration, asylum and other related matters;

(i)
promotion of quality management standards.

(a)
except with regard to temporary external borders, the development of new working methods, logistical measures and state-of-the-art technology to strengthen systematic controls of persons on entry and exit at border crossing points;

(b)
promotion of the use of technology and specialised training for the staff responsible for its effective exploitation;

(c)
promotion of the exchange of information concerning, and improvement of training in respect of forged or false travel documents, including the development and distribution of common tools and practices for the detection of such documents;

(d)
promotion of efficient, real-time consultation of data at border crossing points through the use of large scale IT systems, such as the Schengen Information System (SIS) and the Visa Information System (VIS), and an effective exchange of information between all border crossing points along the external borders in real time;

(e)
ensuring the optimal implementation at operational and technical level of the results of the risk analyses.

(a)
gradual establishment in each Member State of uniform education, training and qualifications of border guards, particularly by implementing the common core curriculum for training as developed by the Agency and by supplementing in a coherent way the activities of the Agency in this field;

(b)
support to and increase of the exchange and secondment of border guards between Member States, complementary to the guidelines and activities of the Agency in this area;

(c)
promotion of the use of compatible state-of-the-art technology along the external borders, whenever this is indispensable for the correct, effective or uniform use of the rules;

(d)
promotion of the capacity of authorities to apply the same procedures and to take consistent, rapid and high quality decisions on the crossing of external borders, including on the issuance of visas;

(e)
promotion of the use of the common Practical Handbook for Border Guards;

(f)
building and upgrading of areas and centres for persons whose entry is refused and for persons who are intercepted after having crossed the border illegally or when approaching the external borders with a view to illegally entering the territory of the Member States;

(g)
upgrading of the security at the premises of border crossing points to secure the safety of border guards and the protection of equipment, surveillance systems and means of transport.

(a)
reinforcement of the operational capacity of the network of the immigration liaison officers and promotion of a more effective cooperation through the network between the Member States' services;

(b)
introduction of measures aimed at assisting Member States and carriers in carrying out the obligations imposed on them by virtue of Council Directive 2004/82/EC of 29 April 2004 on the obligation of carriers to communicate passenger data(20)and of Article 26 of the Convention of 19 June 1990 implementing the Schengen Agreement of 14 June 1985 between the governments of the States of the Benelux Economic Union, the Federal Republic of Germany and the French Republic on the gradual abolition of checks at their common borders(21)(hereinafter referred to as ‘Schengen Convention’) in order to prevent illegal arrivals at the external borders;

(c)
promotion of a more effective cooperation with carriers in the airports of the countries of departure, including uniform training of the carriers' staff on the travel documents;

(d)
promotion of quality management, and good services and facilities in terms of infrastructure in the visa application process;

(e)
promotion of cooperation between Member States in enhancing the capacity of consular services to examine visa applications;

(f)
promotion of common investigative practices, uniform administrative procedures and decisions on visas by the consular services of a Member State located in different third countries;

(g)
promotion of progress towards a systematic and regular cooperation between the consular and other services of different Member States, in particular in connection with the VIS, including pooling of resources and means for visa issuance, exchange of information, surveys and investigations concerning visa applications and the development of common visa application centres;

(h)
promotion of national initiatives aiming at common investigative practices, uniform administrative procedures and decisions on visas by the consular services of different Member States;

(i)
development of common consular offices.

(a)
border crossing infrastructures and related buildings, such as border stations, helicopter landing places or lanes or booths for the queuing of vehicles or persons at border crossing points;

(b)
infrastructures, buildings and systems required for surveillance between border crossing points and protection against illegal crossing of the external borders;

(c)
operating equipment, such as sensors, video-surveillance, document examination instruments, detection tools and mobile or fixed terminals for consulting the SIS, the VIS, the European Image Archiving System (FADO) and other European and national systems;

(d)
means of transport for the control of external borders, such as vehicles, vessels, helicopters, and light aircrafts, specially equipped with electronic equipment for the surveillance of the border and the detection of persons in means of transport;

(e)
equipment for real time exchange of information between relevant authorities;

(f)
ICT systems;

(g)
programmes for the secondment and exchange of staff such as border guards, immigration officers and consular officers;

(h)
training and education of staff of relevant authorities, including language training;

(i)
investments in the development, testing and instalment of state-of-the-art technology;

(j)
studies and pilot projects implementing recommendations, operational standards and best practices, resulting from the operational cooperation between Member States in the field of border control;

(k)
studies and pilot projects designed to stimulate innovation, facilitate exchanges of experience and good practice and improve the quality of the management of activities organised by the consular and other services of the Member States in third countries as regards the flows of third-country nationals into the territory of the Member States and the cooperation between Member States in this regard.

(a)
investment in infrastructures;

(b)
training of staff implementing the special transit scheme;

(c)
additional operational costs, including salaries of staff specifically implementing the special transit scheme.

(a)
contributing to the enhancement of the activities organised by the consular and other services of the Member States in third countries as regards the flow of third-country nationals into the territory of the Member States and the cooperation between Member States in this regard, including the activities of air liaison officers and immigration liaison officers;

(b)
promoting the progressive inclusion of customs, veterinary and phyto-sanitary controls in integrated border management activities in line with policy evolution in this field;

(c)
providing of support services to Member States in duly substantiated emergency situations requiring urgent action at external borders.

(a)
further Community cooperation in implementing Community law and good practices;

(b)
support the setting-up of transnational cooperation networks and pilot projects based on transnational partnerships between consular services from two or more Member States designed to stimulate innovation and facilitate the exchange of experience and good practice;

(c)
support studies, dissemination and exchange of information on best practices and all other aspects of the general objective of contributing to enhancement of the activities organised by the consular services of the Member States in third countries and the cooperation between Member States in this field, including on the use of state-of-the-art technology;

(d)
support projects and studies exploring the possibility of new forms of Community cooperation and Community law in this area, in particular common application centres;

(e)
support the development and application by Member States of common statistical tools, methods and indicators for measuring policy developments in the field of visa policy and consular cooperation.

(a)
checking the existence and proper functioning of management and control systems in the Member States in accordance with the procedures described in Article 34;

(b)
withholding or suspending payments, in full or in part, in accordance with the procedures described in Articles 43 and 44, if the national management and control systems fail, and applying any other financial correction required, in accordance with the procedures described in Articles 47 and 48.

(a)
30 % for external land borders;

(b)
35 % for external maritime borders;

(c)
20 % for airports;

(d)
15 % for consular offices.

(a)
70 % for the length of their external borders, which will be calculated, on the basis of weighting factors for each specific section, determined in accordance with Article 15(3)(a); and

(b)
30 % for the workload at their external land borders, as determined in accordance with paragraph 7(a).

(a)
70 % for the length of their external borders, which will be calculated, on the basis of weighting factors for each specific section determined in accordance with Article 15(3)(b); and

(b)
30 % for the workload at their external maritime borders, as determined in accordance with paragraph 7(a).

(a)
50 % for the number of consular offices of the Member States in the countries listed in Annex I of Council Regulation (EC) No 539/2001 of 15 March 2001 listing the third countries whose nationals must be in possession of visas when crossing the external borders and those whose nationals are exempt from that requirement(24); and

(b)
50 % for the workload as regards the management of visa policy at consular offices of Member States in the countries listed in Annex I to Regulation (EC) No 539/2001, as determined in accordance with paragraph 7(c) of this Article.

(a)
the line between the areas referred to in Article 1 of Council Regulation (EC) No 866/2004 of 29 April 2004 on a regime under Article 2 of Protocol No 10 of the Act of Accession(25), but not the maritime border north of that line, shall be taken into account even though it does not constitute an external land border for as long as the provisions of Article 1 of Protocol 10 of the 2003 Act of Accession remain applicable;

(b)
‘external maritime borders’ shall mean the outer limit of the territorial sea of the Member States as defined according to Articles 4 to 16 of the United Nations Convention on the Law of the Sea. However, in cases where long range operations on a regular basis are required in order to prevent irregular migration/illegal entry, this shall be the outer limit of high threat areas. This shall be determined by taking into account the operational data over the past two years as provided by the Member States in question. This definition of ‘external maritime borders’ is used exclusively for the purpose of this Decision and all operations shall respect international law.

(a)
at external land borders and external maritime borders:(i)the number of persons crossing the external border at authorised border crossing points;(ii)the number of third-country nationals refused entry at the external border;(iii)the number of third-country nationals apprehended after having crossed the external border illegally, including the number of persons apprehended at sea;
(i)
the number of persons crossing the external border at authorised border crossing points;
(ii)
the number of third-country nationals refused entry at the external border;
(iii)
the number of third-country nationals apprehended after having crossed the external border illegally, including the number of persons apprehended at sea;

(i)
the number of persons crossing the external border at authorised border crossing points;

(ii)
the number of third-country nationals refused entry at the external border;

(iii)
the number of third-country nationals apprehended after having crossed the external border illegally, including the number of persons apprehended at sea;

(i)
the number of persons crossing the external border at authorised border crossing points;

(ii)
the number of third-country nationals refused entry at the external border;

(iii)
the number of third-country nationals apprehended after having crossed the external border illegally, including the number of persons apprehended at sea;

(b)
at airports:(i)the number of persons crossing the external border at authorised border crossing points;(ii)the number of third-country nationals refused entry at the external border;
(i)
the number of persons crossing the external border at authorised border crossing points;
(ii)
the number of third-country nationals refused entry at the external border;

(i)
the number of persons crossing the external border at authorised border crossing points;

(ii)
the number of third-country nationals refused entry at the external border;

(i)
the number of persons crossing the external border at authorised border crossing points;

(ii)
the number of third-country nationals refused entry at the external border;

(c)
at consular offices:the number of visa applications.

(a)
the number of third-country nationals refused entry at the external border;

(b)
the number of third-country nationals apprehended when crossing or attempting to cross the external border illegally;

(c)
the number of facilitators intercepted who have intentionally assisted the unauthorised entry of third-country nationals;

(d)
the number of forged or false travel documents and the number of travel documents and visas issued on false grounds which have been detected at border crossing points in accordance with the Schengen Borders Code.

(a)
external land border:(i)factor 1 for normal threat(ii)factor 1,5 for medium threat(iii)factor 3 for high threat;
(i)
factor 1 for normal threat
(ii)
factor 1,5 for medium threat
(iii)
factor 3 for high threat;

(i)
factor 1 for normal threat

(ii)
factor 1,5 for medium threat

(iii)
factor 3 for high threat;

(i)
factor 1 for normal threat

(ii)
factor 1,5 for medium threat

(iii)
factor 3 for high threat;

(b)
external maritime border:(i)factor 0 for minimum threat(ii)factor 1 for normal threat(iii)factor 3 for medium threat(iv)factor 8 for high threat.
(i)
factor 0 for minimum threat
(ii)
factor 1 for normal threat
(iii)
factor 3 for medium threat
(iv)
factor 8 for high threat.

(i)
factor 0 for minimum threat

(ii)
factor 1 for normal threat

(iii)
factor 3 for medium threat

(iv)
factor 8 for high threat.

(i)
factor 0 for minimum threat

(ii)
factor 1 for normal threat

(iii)
factor 3 for medium threat

(iv)
factor 8 for high threat.

(a)
the situation and requirements in the Member State concerned;

(b)
the cost-effectiveness of the expenditure, inter alia in view of the number of persons concerned by the project;

(c)
the experience, expertise, reliability and financial contribution of the organisation applying for funding and any partner organisation;

(d)
the extent to which the project complements other actions funded by the general budget of the European Union or as part of national programmes.

(a)
studies, evaluations, expert reports and statistics, including those of a general nature concerning the operation of the Fund;

(b)
information measures for the Member States, the final beneficiaries and the general public, including awareness-raising campaigns and a common database of projects financed under the Fund;

(c)
the installation, operation and interconnection of computerised systems for management, monitoring, inspection and evaluation;

(d)
the design of a common framework for evaluation and monitoring as well as a systems of indicators, taking into account, where appropriate, national indicators;

(e)
improvements in evaluation methods and the exchange of information on practices in this field;

(f)
information and training measures for the authorities designated by Member States in accordance with Article 27, complementary to the efforts of the Member States to provide guidance to their authorities in accordance with Article 33(2).

(a)
for the period 2007 to 2010, 7 % of the total annual amount of co-financing allocated to that Member State plus EUR 30 000; and

(b)
for the period 2011 to 2013, 4 % of the total annual amount of co-financing allocated to that Member State plus EUR 30 000.

(a)
a description of the current situation in that Member State as regards the infrastructure, equipment, means of transport, ICT systems and arrangements for the training and education of staff at the service of the border authorities and of the consular authorities;

(b)
an analysis of requirements in the Member State in question as regards infrastructure, equipment, means of transport, ICT systems and arrangements for the training and education of staff at the service of the border authorities and and of the consular authorities and an indication of the operational objectives designed to meet those requirements during the period covered by the multiannual programme;

(c)
the presentation of an appropriate strategy to achieve those objectives and the priorities attached to their attainment, and a description of the actions envisaged to implement those priorities;

(d)
an indication of whether that strategy is compatible with other regional, national and Community instruments;

(e)
information on the priorities and their specific targets. Those targets shall be quantified using a limited number of indicators, taking into account the proportionality principle. The indicators must make it possible to measure the progress in relation to the baseline situation and the effectiveness of the targets implementing the priorities;

(f)
a description of the approach chosen for the implementation of the partnership principle laid down in Article 12;

(g)
a draft financing plan which sets out, for each priority and each annual programme, the Fund's proposed financial contribution and the overall amount of public or private co-financing;

(h)
the provisions laid down to ensure that the multiannual programme is made public.

(a)
the draft multiannual programme's consistency with the objectives of the Fund and the strategic guidelines referred to in Article 20;

(b)
the relevance of the actions envisaged in the draft multiannual programme in the light of the strategy which is proposed;

(c)
the compliance of the management and control arrangements set up by the Member State for the implementation of the Fund's interventions with the provisions of this Decision;

(d)
the draft multiannual programme's compliance with Community law and, in particular, with Community law aiming at ensuring the free movement of persons in conjunction with the directly related accompanying measures with respect to external border controls, asylum and immigration.

(a)
the general rules for selection of projects to be financed under the annual programme;

(b)
a description of the actions to be supported under the annual programme;

(c)
the proposed financial breakdown of the Fund's contribution between the programme's various actions and an indication of the amount requested to cover technical assistance under Article 18 for the purpose of implementing the annual programme.

(a)
the definition of the functions of the bodies concerned in management and control and the allocation of functions within each body;

(b)
respect for the principle of separation of functions between and within such bodies;

(c)
adequate resources for each body to carry out the functions which have been allocated to it throughout the period of implementation of actions co-financed by the Fund;

(d)
procedures for ensuring the correctness and regularity of the expenditure declared under the annual programmes;

(e)
reliable accounting, monitoring and financial reporting systems in computerised form;

(f)
a system of reporting and monitoring where the responsible body entrusts the performance of tasks to another body;

(g)
manuals of procedures in relation to the functions to be performed;

(h)
arrangements for auditing the functioning of the system;

(i)
systems and procedures to ensure an adequate audit trail;

(j)
procedures for reporting and monitoring irregularities and for the recovery of amounts unduly paid.

(a)
a responsible authority: a functional body of the Member State, national public authority or body designated by the Member State or a body which is governed by the private law of the Member State and which has a public service mission, which shall be responsible for the management of the multiannual programme and annual programmes supported by the Fund and shall handle all communication with the Commission;

(b)
a certifying authority: a national public authority or body, or individual acting as such a body or authority, designated by the Member State to certify declarations of expenditure before they are sent to the Commission;

(c)
an audit authority: a national public authority or body, provided that it is functionally independent of the responsible authority and the certifying authority, designated by the Member State and responsible for verifying the effective functioning of the management and control system;

(d)
where appropriate, a delegated authority.

(a)
have legal personality, except where it is a functional body of the Member State;

(b)
have the infrastructure required for easy communication with a wide range of users and with the responsible bodies in the other Member States and the Commission;

(c)
work in an administrative context allowing it to carry out its tasks correctly and avoiding any conflict of interest;

(d)
be in a position to apply Community fund management rules;

(e)
have financial and management capacities proportionate to the volume of Community funds which it will be called upon to manage;

(f)
have at its disposal personnel with appropriate professional qualifications for administrative work in an international environment.

(a)
consult partners in accordance with Article 12;

(b)
submit to the Commission proposals for multiannual and annual programmes to which Articles 21 and 23 refer;

(c)
organise and advertise calls for tenders and proposals if appropriate;

(d)
organise the selection of projects for co-financing under the Fund in accordance with the criteria set out in Article 16(5);

(e)
receive payments made by the Commission, and make payments to the final beneficiaries;

(f)
ensure consistency and complementarity between co-financing under the Fund and from other relevant national and Community financial instruments;

(g)
monitor the delivery of the co-financed products and services and check that the expenditure declared for actions has actually been incurred and complies with Community and national rules;

(h)
ensure that there is a system for recording and storing in computerised form accounting records of each action under the annual programmes and that the data on implementation necessary for financial management, monitoring, control and evaluation are collected;

(i)
ensure that final beneficiaries and other bodies involved in the implementation of actions cofinanced by the Fund maintain either a separate accounting system or an adequate accounting code for all transactions relating to the action without prejudice to national accounting rules;

(j)
ensure that the evaluations of the Fund referred to in Article 51 are carried out within the time limits laid down in Article 52(2) and meet the quality standards agreed between the Commission and the Member State;

(k)
set up procedures to ensure that all documents regarding expenditure and audits required to ensure an adequate audit trail are held in accordance with the requirements referred to in Article 45;

(l)
ensure that the audit authority receives, for the purposes of carrying out the audits defined in Article 32(1), all necessary information on the management procedures applied and the projects co-financed by the Fund;

(m)
ensure that the certifying authority receives all necessary information on the procedures and verifications carried out in relation to expenditure for the purpose of certification;

(n)
draw up and submit to the Commission progress and final reports on the implementation of the annual programmes, declarations of expenditure certified by the certifying authority and requests for payment or, where appropriate, statements of reimbursement;

(o)
carry out information and advisory activities and disseminate results of supported actions;

(p)
cooperate with the Commission and the responsible authorities in the other Member States;

(q)
verify the implementation by the final beneficiaries of the guidelines referred to in Article 35(6).

(a)
certify that:(i)the declaration of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents;(ii)the expenditure declared complies with applicable Community and national rules and has been incurred in respect of actions selected in accordance with the criteria applicable to the programme and complying with Community and national rules;
(i)
the declaration of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents;
(ii)
the expenditure declared complies with applicable Community and national rules and has been incurred in respect of actions selected in accordance with the criteria applicable to the programme and complying with Community and national rules;

(i)
the declaration of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents;

(ii)
the expenditure declared complies with applicable Community and national rules and has been incurred in respect of actions selected in accordance with the criteria applicable to the programme and complying with Community and national rules;

(i)
the declaration of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents;

(ii)
the expenditure declared complies with applicable Community and national rules and has been incurred in respect of actions selected in accordance with the criteria applicable to the programme and complying with Community and national rules;

(b)
ensure for the purposes of certification that it has received adequate information from the responsible authority on the procedures and verifications carried out in relation to expenditure included in declarations of expenditure;

(c)
take account for the purposes of certification of the results of all audits carried out by or under the responsibility of the audit authority;

(d)
maintain accounting records in computerised form of expenditure declared to the Commission;

(e)
verify the recovery of any Community financing found to have been unduly paid as a result of irregularities detected, together with interest where appropriate;

(f)
keep an account of amounts recoverable and amounts recovered under the general budget of the European Union, where possible by deducting them from the next declaration of expenditure.

(a)
ensure that audits are carried out to verify the effective functioning of the management and control system;

(b)
ensure that audits are carried out on actions on the basis of an appropriate sample to verify expenditure declared; the sample shall represent at least 10 % of the total eligible expenditure for each annual programme;

(c)
present to the Commission within six months of the approval of the multiannual programme an audit strategy covering the bodies which will perform the audits referred to under points (a) and (b), ensuring that the main beneficiaries of cofinancing by the Fund are audited and that audits are spread evenly throughout the programming period.

(a)
an annual audit report setting out the findings of the audits carried out in accordance with the audit strategy in respect of the annual programme and reporting any shortcomings found in the systems for the management and control of the programme;

(b)
an opinion, on the basis of the controls and audits that have been carried out under the responsibility of the audit authority, as to whether the functioning of the management and control system provides reasonable assurance that declarations of expenditure presented to the Commission are correct and that the underlying transactions are legal and regular;

(c)
a declaration assessing the validity of the request for payment or statement of reimbursement of the final balance and the legality and regularity of the expenditure concerned.

(a)
a certified declaration of expenditure, duly drawn up in accordance with Article 31(1)(a) and Article 37, and a request for payment of the balance or statement of reimbursement;

(b)
the final report on the implementation of the annual programme as set out in Article 53;

(c)
the annual audit report, opinion and declaration provided for in Article 32(3).

(a)
in a report of a national or Community audit body there is evidence to suggest a significant deficiency in the functioning of the management and control systems;

(b)
that officer has to carry out additional verifications following information coming to his notice which alerted him that expenditure in a certified declaration of expenditure is linked to a serious irregularity which has not been corrected.

(a)
there is a serious deficiency in the management and control system of the programme which affects the reliability of the procedure for certification of payments and for which corrective measures have not been taken; or

(b)
expenditure in a certified declaration of expenditure is linked to a serious irregularity which has not been corrected; or

(c)
a Member State has not complied with its obligations under Articles 33 and 34.

(a)
there is a serious deficiency in the management and control system of the programme which has put at risk the Community contribution already paid to the programme;

(b)
expenditure contained in a certified declaration of expenditure is irregular and has not been corrected by the Member State prior to the opening of the correction procedure under this paragraph;

(c)
a Member State has not complied with its obligations under Article 33 prior to the opening of the correction procedure under this paragraph.

(a)
by 30 June 2010, an evaluation report on the implementation of actions co-financed by the Fund;

(b)
by 30 June 2012 for the period 2007 to 2010 and by 30 June 2015 for the period 2011 to 2013 respectively, an evaluation report on the results and impact of actions co-financed by the Fund.

(a)
by 30 June 2010, a report to review Articles 14 and 15, together with proposals for amendments if deemed necessary;

(b)
by 31 December 2010, an intermediate report on the results achieved and on qualitative and quantitative aspects of implementation of the Fund, together with a proposal on the Fund's future development;

(c)
by 31 December 2012 for the period 2007 to 2010 and 31 December 2015 for the period 2011 to 2013 respectively, an ex-post evaluation report.

(a)
the financial and operational implementation of the annual programme;

(b)
the progress made in implementing the multiannual programme and its priorities in relation to its specific, verifiable targets, with a quantification, wherever and whenever they lend themselves to quantification, of the indicators;

(c)
the steps taken by the responsible authority to ensure the quality and effectiveness of implementation, in particular:(i)monitoring and evaluation measures, including data collection arrangements;(ii)a summary of any significant problems encountered in implementing the operational programme and any measures taken;(iii)the use made of technical assistance;
(i)
monitoring and evaluation measures, including data collection arrangements;
(ii)
a summary of any significant problems encountered in implementing the operational programme and any measures taken;
(iii)
the use made of technical assistance;

(i)
monitoring and evaluation measures, including data collection arrangements;

(ii)
a summary of any significant problems encountered in implementing the operational programme and any measures taken;

(iii)
the use made of technical assistance;

(i)
monitoring and evaluation measures, including data collection arrangements;

(ii)
a summary of any significant problems encountered in implementing the operational programme and any measures taken;

(iii)
the use made of technical assistance;

(d)
the measures taken to provide information on and make public the annual and multiannual programmes.

(a)
as soon as possible after 7 June 2007 but no later than 22 June 2007, designate the national responsible authority referred to in Article 27(1)(a), as well as, where appropriate, the delegated authority;

(b)
by 30 September 2007, submit a description of the management and control systems referred to in Article 34(2).

(a)
an estimate of the amounts allocated to them for the financial year 2007;

(b)
estimates of the amounts to be allocated to them for the financial years 2008 to 2013, on the basis of an extrapolation of the calculation for the estimate for the financial year 2007, bearing in mind the proposed annual appropriations for the years 2007 to 2013 as set out in the Financial Framework.

(a)
by 1 July 2007, the Commission shall provide Member States with an estimate of the amounts allocated to them for the financial year 2007;

(b)
by 1 December 2007, Member States shall present the draft annual programme for 2007 to the Commission;

(c)
by 1 March 2008, Member States shall present the draft annual programme for 2008 to the Commission.

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 62(2) thereof,

Having regard to the proposal from the Commission,

Having regard to the Opinion of the European Economic and Social Committee(1),

Having regard to the Opinion of the Committee of the Regions(2),

Acting in accordance with the procedure laid down in Article 251 of the Treaty(3),

(1) While each Member State contributes to a high and uniform level of control on persons and surveillance of the external borders of the Member States of the European Union within the framework of common rules, some Member States face a heavier burden than others.

(2) The difference in the burden is explained by the differing situations prevailing in Member States as regards the geography of their external borders, the number of authorised and operative border crossing points, the level of migratory pressure, both legal and illegal, the risks and threats encountered and finally the workload of the national services regarding the examination of visas applications and the issuing of visas.

(3) Burden-sharing between Member States and the European Union in the management of external borders is one of the five components of the common policy for the management of the external borders, as proposed by the Commission in its Communication of 7 May 2002‘Towards integrated management of the external borders of the Member States of the European Union’ and endorsed by the Council in its ‘Plan for the management of the external borders of the Member States of the European Union’ of 14 June 2002.

(4) While Council Regulation (EC) No 2007/2004 of 26 October 2004 establishing a European Agency for the Management of Operational Cooperation at the External Borders of the Member States of the European Union(4)constitutes an important step towards the progressive development of the operational dimension of the European common-integrated-border management system, the implementation of effective and common standards for control and surveillance of the external borders calls for a Community financial solidarity mechanism in order to support the Member States who bear, for the benefit of the Community, a lasting and heavy financial burden.

(5) The common corpus of legislation, as defined, in particular, by Regulation (EC) No 562/2006 of the European Parliament and of the Council of 15 March 2006 establishing a Community Code on the rules governing the movement of persons across borders (Schengen Borders Code)(5), provides for border checks to help combat illegal immigration and trafficking in human beings and to prevent any threat to the Member States’ internal security while, at the same time, providing for border checks to be carried out in such a way as to fully respect human dignity.

(6) The External Borders Fund (hereinafter referred to as ‘the Fund’) should express solidarity through financial assistance to those Member States that apply the Schengen provisions on external borders.

(7) Such financial assistance should be structured in such a way as to form a bridge with past financial contributions from the European Union to Member States which at the time of entry into force of this Decision do not yet apply all provisions of the Schengen acquis, without, however, constituting a mere continuation of the actions funded previously from other sources covered by the general budget of the European Union. In such cases, the Fund should assist those Member States preparing for full participation as soon as possible, in accordance with the Hague Programme of 4 and 5 November 2004.

(8) Moreover, the Fund should take into account specific situations, such as the transit by land of third-country nationals who must necessarily cross the territory of one or more Member States in order to travel between two parts of their own country which are not geographically contiguous, not only in the own interests of the Member State(s) concerned but also of all Member States which have abolished checks at their internal borders. In such cases, the actions to be financed should be exhaustively defined and the allocation of resources should be determined on the basis of a factual assessment of the needs in relation to those actions.

(9) In order to ensure uniform and high-quality external border control and flexible cross-border traffic, the Fund should contribute to the development of a European common-integrated-border management system which includes all the measures relating to policy, legislation, systematic cooperation, the distribution of the burden, personnel, equipment and technology taken at different levels by the competent authorities of the Member States, acting in cooperation and, where necessary, together with other actors, utilising, inter alia, the four-tier border security model and integrated risk analysis of the European Union.

(10) In accordance with Protocol No 5 to the 2003 Act of Accession(6)on the transit of persons by land between the region of Kaliningrad and other parts of the Russian Federation, the Fund should bear any additional cost incurred in implementing the specific provision of the acquis covering such transit.

(11) As a complement to the operational cooperation developed under the aegis of the European Agency for the Management of Operational Cooperation at the External Borders of the Member States of the European Union established by Regulation (EC) No 2007/2004 (hereinafter referred to as ‘the Agency’) and in addition to the allocation of funds to the Member States, the Fund should also introduce the possibility of a Community response to weaknesses at strategic border points by co-financing specific actions to address those weaknesses, on the basis of a specific amount set aside each year for such actions.

(12) The Fund should include support for national measures and cooperation between Member States in the area of visa policy and other pre-frontier activities that take place prior to external border controls. The efficient management of activities organised by the consular services of the Member States in third countries is in the interest of the common visa policy as part of a multi-layered system aimed at facilitating legitimate travel and tackling illegal immigration into the European Union, and constitutes an integral part of the European common-integrated-border management system.

(13) In the light of the scope and the purpose of the Fund, it should not, in any event, support actions with respect to areas and centres for holding persons in third countries.

(14) Objective criteria should be established to allocate the available annual resources to the Member States. These criteria should be broken down according to the type of border, taking into account the flow and the levels of threat at the external borders of the Member States.

(15) The application of these criteria should be reviewed in 2010 to enable any new circumstances, including in particular those resulting from changes in the external borders themselves, to be taken into account.

(16) In view of the mission of the Agency to assist Member States in implementing the operational aspects of external border management and in order to develop complementarity between its mission and the responsibilities of the Member States for the control and surveillance of external borders, the Agency should be consulted by the Commission on draft multiannual programmes submitted by the Member States and on the strategic guidelines prepared by the Commission.

(17) Moreover, the Commission may request the Agency to provide input into the assessment by the Commission of the impact of the Fund on the development of policy and legislation on external border control, the synergies between the Fund and the tasks of the Agency, as well as the appropriateness of the criteria for allocating the funds between the Member States in the light of the objectives pursued by the European Union in this area.

(18) This Decision is designed to form part of a coherent framework which also includes Decision No 573/2007/EC of the European Parliament and of the Council of 23 May 2007 establishing the European Refugee Fund for the period 2008 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’(7), Decision No 575/2007/EC of the European Parliament and of the Council of 23 May 2007 establishing the European Return Fund for the period 2008 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’(8), and Council Decision 2007/…/EC of … establishing the European Fund for the Integration of Third-country Nationals for the period 2007 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’(9), which aims to address the issue of fairly sharing responsibilities between Member States as concerns the financial burden arising from the introduction of integrated management of the European Union’s external borders and from the implementation of common policies on asylum and immigration, as developed in accordance with Title IV of Part Three of the Treaty.

(19) Participation in this Fund by a Member State should not coincide with its participation in a future temporary instrument designed to help beneficiary Member States to finance actions at new external borders of the European Union for the implementation of the Schengen acquis and external border control.

(20) The actions supported under this Fund should be in synergy with the actions supported by the Community instruments on external assistance and take place within the framework of the European Union’s external relations policy, in particular the strategy for the external dimensions of the area of freedom, security and justice.

(21) The support provided by the Fund would be more efficient and better targeted if co-financing of eligible actions were based on strategic multiannual programming, drawn up by each Member State in dialogue with the Commission.

(22) On the basis of strategic guidelines adopted by the Commission, each Member State should prepare a multiannual programming document taking into account its specific situation and needs and setting out its development strategy that should constitute the framework for preparing the implementation of the actions to be listed in annual programmes.

(23) In accordance with the implementation methods referred to in Article 53(1)(b) of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities(10)(hereinafter referred to as ‘the Financial Regulation’), the conditions allowing the Commission to exercise its responsibilities for implementation of the general budget of the European Union should be specified and the obligations for the cooperation of the Member States clarified. Applying those conditions would enable the Commission to satisfy itself that Member States are using the Fund in a lawful and correct manner and in accordance with the principle of sound financial management within the meaning of Articles 27 and 48(2) of the Financial Regulation.

(24) Member States should adopt adequate measures to guarantee the proper functioning of the management and control system and the quality of implementation. To this end, it is necessary to establish the general principles and necessary functions which all programmes should fulfil.

(25) Since the Fund may support national measures of a Member State to implement provisions of the Schengen acquis ranging from external border control to visa policy at different levels and locations, more than one authority in any given Member State might be involved. Therefore, Member States should be allowed to designate several certifying and audit authorities or delegated authorities as long as there is a clear allocation of functions for each of these authorities.

(26) In accordance with the principles of subsidiarity and proportionality, Member States should have the primary responsibility for the implementation and control of the interventions of the Fund.

(27) The obligations on the Member States as regards management and control systems, the certification of expenditure, and the prevention, detection and correction of irregularities and infringements of Community law should be specified in order to guarantee the efficient and correct implementation of their multiannual and annual programmes. In particular, as far as management and control are concerned, it is necessary to establish the arrangements by which Member States ensure that the relevant systems are in place and function satisfactorily.

(28) Without prejudice to the Commission’s powers as regards financial control, cooperation between the Member States and the Commission in this field should be encouraged.

(29) The effectiveness and impact of actions supported by the Fund also depend on their evaluation and the dissemination of their results. The responsibilities of the Member States and the Commission in this regard, and arrangements to ensure the reliability of evaluation and the quality of the related information, should be formalised.

(30) Actions should be evaluated with a view to a mid-term review and impact assessment, and the evaluation process should be incorporated into project monitoring arrangements.

(31) Bearing in mind the importance of visibility of Community funding, the Commission should provide guidance to facilitate the proper acknowledgement of the support received by any authority, non-governmental organisation, international organisation or other entity receiving a grant under this Fund, taking into account the practice with respect to other instruments under shared management, such as the Structural Funds.

(32) This Decision establishes a financial envelope for the entire duration of the programme, which constitutes the prime reference for the budgetary authority during the annual budgetary procedure, according to point 37 of the Interinstitutional agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management(11).

(33) Since the objective of this Decision, namely to support the establishment of a European common-integrated-border management system, which covers, inter alia, the management of activities organised by consular and other services of the Member States in third countries as regards the flows of third-country nationals into the territory of the Member States, cannot be sufficiently achieved by the Member States and can therefore by reason of the scale and effects of the action be better achieved at Community level, the Community may adopt measures in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Decision does not go beyond what is necessary to achieve this objective.

(34) The measures necessary for the implementation of this Decision should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission(12).

(35) Since the measure of this Decision relating to the adoption of strategic guidelines is of general scope and are designed to amend non-essential elements of this Decision, inter alia by deleting some of those elements or by supplementing this Decision by the addition of new non-essential elements, it should be adopted in accordance with the regulatory procedure with scrutiny provided for in Article 5a of Decision 1999/468/EC. On grounds of efficiency, the normal time-limits for the regulatory procedure with scrutiny should be curtailed for the adoption of the strategic guidelines.

(36) In order to ensure the timely implementation of the Fund, certain provisions of this Decision should apply as from 1 January 2007.

(37) As regards Iceland and Norway, this Decision constitutes a development of the Schengen acquis which falls within the areas referred to in Article 1, Points A and B of Council Decision 1999/437/EC of 17 May 1999 on certain arrangements for the application of the Agreement concluded by the Council of the European Union and the Republic of Iceland and the Kingdom of Norway concerning the association of those two States with the implementation, application and development of the Schengen acquis(13).

(38) An arrangement should be made to allow representatives of Iceland and Norway to be associated with the work of committees assisting the Commission in the exercise of its implementing powers. Such an arrangement has been contemplated in the Agreement in the form of Exchanges of Letters between the Council of the European Union and the Republic of Iceland and the Kingdom of Norway concerning committees which assist the European Commission in the exercise of its executive powers(14), annexed to the Agreement referred to in Recital 37.

(39) As regards Switzerland, this Decision constitutes a development of provisions of the Schengen acquis within the meaning of the Agreement signed by the European Union, the European Community and the Swiss Confederation on the association of the Swiss Confederation with the implementation, application and development of the Schengen acquis which falls within the area referred to in Article 1(A) of Decision 1999/437/EC read in conjunction with Article 4(1) of Council Decision 2004/860/EC(15)on the signing, on behalf of the European Community, and on the provisional application of certain provisions of the Agreement.

(40) An arrangement should be made to allow representatives of Switzerland to be associated with the work of committees assisting the Commission in the exercise of its implementing powers. Such an arrangement has been contemplated in the Exchange of Letters between the Council of the European Union and Switzerland, annexed to the Agreement referred to in Recital 39.

(41) In order to determine the supplementary rules necessary for the implementation of this instrument, an agreement should be concluded between the Community and Iceland, Norway and Switzerland.

(42) In accordance with Articles 1 and 2 of the Protocol on the position of Denmark, annexed to the Treaty on European Union and the Treaty establishing the European Community, Denmark does not take part in the adoption of this Decision and is not bound by it or subject to its application. Given that this Decision builds upon the Schengen acquis under the provisions of Title IV of Part Three of the Treaty establishing the European Community, Denmark shall, in accordance with Article 5 of the said Protocol, decide within a period of six months after the date of adoption of this Decision whether it will implement it in its national law.

(43) This Decision constitutes a development of the provisions of the Schengen acquis in which the United Kingdom does not take part, in accordance with Council Decision 2000/365/EC of 29 May 2000 concerning the request of the United Kingdom of Great Britain and Northern Ireland to take part in some of the provisions of the Schengen acquis(16)and the subsequent Council Decision 2004/926/EC of 22 December 2004 on the putting into effect of parts of the Schengen acquis by the United Kingdom of Great Britain and Northern Ireland(17). The United Kingdom is therefore not taking part in its adoption and is not bound by it or subject to its application.

(44) This Decision constitutes a development of the provisions of the Schengen acquis in which Ireland does not take part, in accordance with Council Decision 2002/192/EC of 28 February 2002 concerning Ireland’s request to take part in some of the provisions of the Schengen acquis(18). Ireland is therefore not taking part in its adoption and is not bound by it or subject to its application.

(45) In accordance with the second indent of paragraph 2 of Article 67 of the Treaty, Council Decision 2004/927/EC of 22 December 2004 providing for certain areas covered by Title IV of Part Three of the Treaty establishing the European Community to be governed by the procedure laid down in Article 251 of that Treaty(19)rendered the procedure referred to in Article 251 of the Treaty applicable in the areas covered by Articles 62(1), (2)(a) and (3) and 63(2)(b) and (3)(b) of the Treaty,

HAVE ADOPTED THIS DECISION:
Subject matter and scope

Article 1

This Decision establishes for the period from 1 January 2007 to 31 December 2013 the External Borders Fund (hereinafter referred to as ‘the Fund’), as part of a coherent framework which also includes Decision No 573/2007/EC, Decision No 575/2007/EC, and Decision 2007/…/EC, in order to contribute to the strengthening of the area of freedom, security and justice and the application of the principle of solidarity between the Member States.

This Decision defines the objectives to which the Fund contributes, its implementation, the available financial resources and the distribution criteria for the allocation of the available financial resources.

It establishes the Fund’s management rules, including financial rules, as well as monitoring and control mechanisms, based on the sharing of responsibilities between the Commission and the Member States.
Definitions

Article 2

For the purposes of this Decision:

1)

‘external borders’ means the Member States’ land borders, including river and lake borders, sea borders and their airports, river ports, sea ports and lake ports to which the provisions of Community law on the crossing of external borders apply, whether these borders are temporary or not;

2)

‘temporary external borders’ means:

(a)

the common border between a Member State fully implementing the Schengen acquis and a Member State bound to apply the Schengen acquis in full, in conformity with its Act of Accession, but for which the relevant Council Decision authorising it to fully apply that acquis has not entered into force;

(b)

the common border between two Member States bound to apply the Schengen acquis in full, in conformity with their respective Acts of Accession, but for which the relevant Council Decision authorising them to fully apply that acquis has not yet entered into force;

3)

‘border crossing point’ means any crossing point authorised by the competent authorities for the crossing of external borders as notified in accordance with Article 34(2) of Regulation (EC) No 562/2006;

4)

‘Agency’ means the European Agency for the Management of Operational Cooperation at the External Borders of the Member States of the European Union as established by Regulation (EC) No 2007/2004.
General Objectives of the Fund

Article 3

1.   The Fund shall contribute to achieving the following objectives:

(a)

efficient organisation of control, covering both checks and surveillance tasks relating to the external borders;

(b)

efficient management by the Member States of the flows of persons at the external borders in order to ensure, on the one hand, a high level of protection at the external borders and, on the other, the smooth crossing of the external borders in conformity with the Schengen acquis and the principles of respectful treatment and dignity;

(c)

uniform application by border guards of the provisions of Community law on the crossing of external borders, in particular Regulation (EC) No 562/2006;

(d)

improvement of the management of activities organised by the consular and other services of the Member States in third countries as regards the flows of third-country nationals into the territory of the Member States and the cooperation between Member States in this regard.

2.   The Fund shall contribute to the financing of technical assistance at the initiative of the Member States or the Commission.
Specific objectives

Article 4

1.   As regards the objective laid down in Article 3(1)(a), the Fund shall support the following specific objectives:

(a)

implementation of the recommendations, operational standards and best practices resulting from the operational cooperation between Member States in the field of border control;

(b)

development and application of the measures necessary to improve surveillance systems between border crossing points;

(c)

introduction of measures or development of effective systems enabling a methodical gathering of relevant information with respect to the evolving situation on the ground close to, at and immediately beyond the external borders;

(d)

ensuring adequate registration of the number of persons crossing at all types of external borders (land, air, sea);

(e)

introduction or upgrading a system of collection of statistical and administrative data with respect to the categories of travellers, the number and nature of checks and surveillance measures at the different types of external borders, based on registration and other sources for data collection;

(f)

setting up an effective, structural, strategic and operational coordination between all authorities operating at border crossing points;

(g)

improvement of the capacity and the qualifications of border guards in executing their surveillance, advisory and control tasks;

(h)

improvement of the information exchange at national level between the authorities responsible for external border management and between those authorities and other authorities responsible for migration, asylum and other related matters;

(i)

promotion of quality management standards.

2.   As regards the objective laid down in Article 3(1)(b), the Fund shall support the following specific objectives:

(a)

except with regard to temporary external borders, the development of new working methods, logistical measures and state-of-the-art technology to strengthen systematic controls of persons on entry and exit at border crossing points;

(b)

promotion of the use of technology and specialised training for the staff responsible for its effective exploitation;

(c)

promotion of the exchange of information concerning, and improvement of training in respect of forged or false travel documents, including the development and distribution of common tools and practices for the detection of such documents;

(d)

promotion of efficient, real-time consultation of data at border crossing points through the use of large scale IT systems, such as the Schengen Information System (SIS) and the Visa Information System (VIS), and an effective exchange of information between all border crossing points along the external borders in real time;

(e)

ensuring the optimal implementation at operational and technical level of the results of the risk analyses.

3.   As regards the objective laid down in Article 3(1)(c) the Fund shall support the following specific objectives:

(a)

gradual establishment in each Member State of uniform education, training and qualifications of border guards, particularly by implementing the common core curriculum for training as developed by the Agency and by supplementing in a coherent way the activities of the Agency in this field;

(b)

support to and increase of the exchange and secondment of border guards between Member States, complementary to the guidelines and activities of the Agency in this area;

(c)

promotion of the use of compatible state-of-the-art technology along the external borders, whenever this is indispensable for the correct, effective or uniform use of the rules;

(d)

promotion of the capacity of authorities to apply the same procedures and to take consistent, rapid and high quality decisions on the crossing of external borders, including on the issuance of visas;

(e)

promotion of the use of the common Practical Handbook for Border Guards;

(f)

building and upgrading of areas and centres for persons whose entry is refused and for persons who are intercepted after having crossed the border illegally or when approaching the external borders with a view to illegally entering the territory of the Member States;

(g)

upgrading of the security at the premises of border crossing points to secure the safety of border guards and the protection of equipment, surveillance systems and means of transport.

4.   As regards the objective laid down in Article 3(1)(d), the Fund shall support the following specific objectives:

(a)

reinforcement of the operational capacity of the network of the immigration liaison officers and promotion of a more effective cooperation through the network between the Member States’ services;

(b)

introduction of measures aimed at assisting Member States and carriers in carrying out the obligations imposed on them by virtue of Council Directive 2004/82/EC of 29 April 2004 on the obligation of carriers to communicate passenger data(20)and of Article 26 of the Convention of 19 June 1990 implementing the Schengen Agreement of 14 June 1985 between the governments of the States of the Benelux Economic Union, the Federal Republic of Germany and the French Republic on the gradual abolition of checks at their common borders(21)(hereinafter referred to as ‘Schengen Convention’) in order to prevent illegal arrivals at the external borders;

(c)

promotion of a more effective cooperation with carriers in the airports of the countries of departure, including uniform training of the carriers’ staff on the travel documents;

(d)

promotion of quality management, and good services and facilities in terms of infrastructure in the visa application process;

(e)

promotion of cooperation between Member States in enhancing the capacity of consular services to examine visa applications;

(f)

promotion of common investigative practices, uniform administrative procedures and decisions on visas by the consular services of a Member State located in different third countries;

(g)

promotion of progress towards a systematic and regular cooperation between the consular and other services of different Member States, in particular in connection with the VIS, including pooling of resources and means for visa issuance, exchange of information, surveys and investigations concerning visa applications and the development of common visa application centres;

(h)

promotion of national initiatives aiming at common investigative practices, uniform administrative procedures and decisions on visas by the consular services of different Member States;

(i)

development of common consular offices.
Eligible actions in the Member States

Article 5

1.   The Fund shall support actions in the Member States relating to the specific objectives defined in Article 4 and in particular to the following:

(a)

border crossing infrastructures and related buildings, such as border stations, helicopter landing places or lanes or booths for the queuing of vehicles or persons at border crossing points;

(b)

infrastructures, buildings and systems required for surveillance between border crossing points and protection against illegal crossing of the external borders;

(c)

operating equipment, such as sensors, video-surveillance, document examination instruments, detection tools and mobile or fixed terminals for consulting the SIS, the VIS, the European Image Archiving System (FADO) and other European and national systems;

(d)

means of transport for the control of external borders, such as vehicles, vessels, helicopters, and light aircrafts, specially equipped with electronic equipment for the surveillance of the border and the detection of persons in means of transport;

(e)

equipment for real time exchange of information between relevant authorities;

(f)

ICT systems;

(g)

programmes for the secondment and exchange of staff such as border guards, immigration officers and consular officers;

(h)

training and education of staff of relevant authorities, including language training;

(i)

investments in the development, testing and instalment of state-of-the-art technology;

(j)

studies and pilot projects implementing recommendations, operational standards and best practices, resulting from the operational cooperation between Member States in the field of border control;

(k)

studies and pilot projects designed to stimulate innovation, facilitate exchanges of experience and good practice and improve the quality of the management of activities organised by the consular and other services of the Member States in third countries as regards the flows of third-country nationals into the territory of the Member States and the cooperation between Member States in this regard.

2.   The Fund shall not support actions with respect to temporary external borders when such actions amount to a structural investment incompatible with the objective of the lifting of controls on persons at these borders, in particular actions referred to in points (a) and (b) of paragraph 1.
Special Transit Scheme

Article 6

1.   The Fund shall provide support to compensate for foregone fees from transit visas and additional costs incurred in implementing the Facilitated Transit Document (FTD) and the Facilitated Rail Transit Document (FRTD) scheme in accordance with Council Regulation (EC) No 693/2003(22)and Council Regulation (EC) No 694/2003(23).

2.   For the purpose of paragraph 1, additional costs means costs which result directly from the specific requirements of implementing the operation of the special transit scheme and which are not generated as a result of the issuing of transit or other visas.

The following types of additional cost shall be eligible for financing:

(a)

investment in infrastructures;

(b)

training of staff implementing the special transit scheme;

(c)

additional operational costs, including salaries of staff specifically implementing the special transit scheme.

3.   The foregone fees referred to in paragraph 1 shall be calculated on the basis of the level of fees for transit visas established in Annex 12 to the Common Consular Instructions on visas, within the financial framework set out in Article 14(9).
Community actions

Article 7

1.   At the Commission’s initiative, up to 6 % of the Fund’s available resources may be used to finance transnational actions or actions of interest to the Community as a whole (hereinafter referred to as ‘Community actions’) concerning the following objectives:

(a)

contributing to the enhancement of the activities organised by the consular and other services of the Member States in third countries as regards the flow of third-country nationals into the territory of the Member States and the cooperation between Member States in this regard, including the activities of air liaison officers and immigration liaison officers;

(b)

promoting the progressive inclusion of customs, veterinary and phyto-sanitary controls in integrated border management activities in line with policy evolution in this field;

(c)

providing of support services to Member States in duly substantiated emergency situations requiring urgent action at external borders.

2.   To be eligible for funding, Community actions listed under paragraph 1(a) and (b) shall in particular:

(a)

further Community cooperation in implementing Community law and good practices;

(b)

support the setting-up of transnational cooperation networks and pilot projects based on transnational partnerships between consular services from two or more Member States designed to stimulate innovation and facilitate the exchange of experience and good practice;

(c)

support studies, dissemination and exchange of information on best practices and all other aspects of the general objective of contributing to enhancement of the activities organised by the consular services of the Member States in third countries and the cooperation between Member States in this field, including on the use of state-of-the-art technology;

(d)

support projects and studies exploring the possibility of new forms of Community cooperation and Community law in this area, in particular common application centres;

(e)

support the development and application by Member States of common statistical tools, methods and indicators for measuring policy developments in the field of visa policy and consular cooperation.

3.   The annual work programme laying down the priorities for Community actions shall be adopted in accordance with the procedure referred to in Article 56(2).
Complementarity, consistency and compliance

Article 8

1.   The Fund shall provide assistance which complements national, regional and local actions, integrating into them the priorities of the Community.

2.   The Commission and the Member States shall ensure that assistance from the Fund and the Member States is consistent with the activities, policies and priorities of the Community. This consistency shall be indicated in particular in the multiannual programme referred to in Article 21.

3.   Operations financed by the Fund shall comply with the provisions of the Treaty and of acts adopted thereunder.
Programming

Article 9

1.   The objectives of the Fund shall be pursued within the framework of the multiannual programming period from 2007 to 2013, subject to a mid-term review in accordance with Article 24. The multiannual programming system shall include the priorities and a process for management, decision making, auditing and certification.

2.   The multiannual programmes approved by the Commission shall be implemented by means of annual programmes.
Subsidiary and proportional intervention

Article 10

1.   Implementation of multiannual and annual programmes referred to in Articles 21 and 23 shall be the responsibility of Member States at the appropriate territorial level, in accordance with the institutional system specific to each Member State. This responsibility shall be exercised in accordance with this Decision.

2.   In relation to audit provisions, the means employed by the Commission and the Member States shall vary according to the size of the Community contribution. The same principle shall apply to provisions on evaluation and to the reports on multiannual and annual programmes.
Implementation methods

Article 11

1.   The Community budget allocated to the Fund shall be implemented in accordance with Article 53(1)(b) of the Financial Regulation, with the exception of the Community actions referred to in Article 7 and the technical assistance referred to in Article 17 of this Decision.

2.   The Commission shall exercise its responsibility for implementing the general budget of the European Union by:

(a)

checking the existence and proper functioning of management and control systems in the Member States in accordance with the procedures described in Article 34;

(b)

withholding or suspending payments, in full or in part, in accordance with the procedures described in Articles 43 and 44, if the national management and control systems fail, and applying any other financial correction required, in accordance with the procedures described in Articles 47 and 48.

3.   Countries associated with the implementation, application and development of the Schengen acquis shall participate in the Fund in accordance with this Decision.

4.   Arrangements shall be concluded to specify the supplementary rules necessary for such participation, including provisions ensuring the protection of the Community’s financial interests and the power of audit of the Court of Auditors.
Partnership

Article 12

1.   Each Member shall organise, in accordance with current national rules and practices, a partnership with the authorities and bodies which are involved in the implementation of the multiannual programme or which, according to the Member State concerned, are able to make a useful contribution to its development.

Such authorities and bodies may include the competent regional, local, urban and other public authorities, international organisations, in particular the United Nations High Commissioner for Refugees (UNHCR), and bodies representing civil society, such as non-governmental organisations or social partners.

2.   Such partnership shall be conducted in full compliance with the respective institutional, legal and financial jurisdiction of each partner category.
Global resources

Article 13

1.   The financial envelope for the implementation of this Decision from 1 January 2007 to 31 December 2013 shall be EUR 1 820 million.

2.   The annual appropriations shall be authorised by the budgetary authority within the limits of the Financial Framework.

3.   The Commission shall make indicative annual breakdowns by Member States in accordance with the criteria established in Article 14.
Annual distribution of resources for eligible actions in the Member States

Article 14

1.   The available annual resources shall be broken down between the Member States as follows:

(a)

30 % for external land borders;

(b)

35 % for external maritime borders;

(c)

20 % for airports;

(d)

15 % for consular offices.

2.   The resources available under paragraph 1(a) shall be broken down between Member States as follows:

(a)

70 % for the length of their external borders, which will be calculated, on the basis of weighting factors for each specific section, determined in accordance with Article 15(3)(a); and

(b)

30 % for the workload at their external land borders, as determined in accordance with paragraph 7(a).

3.   The resources available under paragraph 1(b) shall be broken down between Member States as follows:

(a)

70 % for the length of their external borders, which will be calculated, on the basis of weighting factors for each specific section determined in accordance with Article 15(3)(b); and

(b)

30 % for the workload at their external maritime borders, as determined in accordance with paragraph 7(a).

4.   The resources available under paragraph 1(c) shall be broken down between Member States according to the workload at their airports, as determined in accordance with paragraph 7(b).

5.   The resources available under paragraph 1(d) shall be broken down between Member States as follows:

(a)

50 % for the number of consular offices of the Member States in the countries listed in Annex I of Council Regulation (EC) No 539/2001 of 15 March 2001 listing the third countries whose nationals must be in possession of visas when crossing the external borders and those whose nationals are exempt from that requirement(24); and

(b)

50 % for the workload as regards the management of visa policy at consular offices of Member States in the countries listed in Annex I to Regulation (EC) No 539/2001, as determined in accordance with paragraph 7(c) of this Article.

6.   For the purpose of the annual distribution of resources under paragraph 1 (a) and (b)

(a)

the line between the areas referred to in Article 1 of Council Regulation (EC) No 866/2004 of 29 April 2004 on a regime under Article 2 of Protocol No 10 of the Act of Accession(25), but not the maritime border north of that line, shall be taken into account even though it does not constitute an external land border for as long as the provisions of Article 1 of Protocol 10 of the 2003 Act of Accession remain applicable;

(b)

‘external maritime borders’ shall mean the outer limit of the territorial sea of the Member States as defined according to Articles 4 to 16 of the United Nations Convention on the Law of the Sea. However, in cases where long range operations on a regular basis are required in order to prevent irregular migration/illegal entry, this shall be the outer limit of high threat areas. This shall be determined by taking into account the operational data over the past two years as provided by the Member States in question. This definition of ‘external maritime borders’ is used exclusively for the purpose of this Decision and all operations shall respect international law.

7.   The workload shall be based on average figures over the previous two years for the following factors:

(a)

at external land borders and external maritime borders:

(i)

the number of persons crossing the external border at authorised border crossing points;

(ii)

the number of third-country nationals refused entry at the external border;

(iii)

the number of third-country nationals apprehended after having crossed the external border illegally, including the number of persons apprehended at sea;

(b)

at airports:

(i)

the number of persons crossing the external border at authorised border crossing points;

(ii)

the number of third-country nationals refused entry at the external border;

(c)

at consular offices:

the number of visa applications.

For 2007, the workload shall be based on the 2005 figures only.

8.   The weighting as referred to in paragraphs 2 and 3 shall be determined by the Agency in accordance with Article 15.

9.   With respect to the length of the external land borders as referred to in paragraph 2(a), the calculation of the annual distribution of resources shall not take into account temporary external borders. However, it shall take into account the temporary external borders between a Member State which acceded to the European Union by 1 May 2004 and a Member State which acceded after 1 May 2004.

10.   The reference figures for the work-load referred to in paragraph 7 shall be the latest statistics produced by the Commission (Eurostat) on the basis of data provided by Member States in accordance with Community law.

Where Member States have not supplied the Commission (Eurostat) with the statistics concerned, they shall provide provisional data as soon as possible.

Before accepting these data as reference figures, the Commission (Eurostat) shall evaluate the quality, comparability and completeness of the statistical information in accordance with normal operational procedures. At the request of the Commission (Eurostat), Member States shall provide it with all the necessary information to do so.

11.   Where the reference figures are not available as statistics produced by the Commission (Eurostat) in accordance with Community law, Member States shall provide provisional data to the Commission by 1 November of each year for the estimate of the amount to be allocated to them for the following year in accordance with Article 23(2).

Before the Commission accepts these data as reference figures, the Commission (Eurostat) may evaluate the quality, comparability and completeness of the statistical information in accordance with normal operational procedures. At the request of the Commission (Eurostat), Member States shall provide it with all the necessary information to do so.

12.   The allocation of resources referred to in paragraph 1 shall not include the resources allocated for the purpose of Articles 6 and 19. The resources allocated for the purpose of Article 6 shall not exceed EUR 108 million for the period 2007 to 2013.
Risk Analysis carried out by the Agency for the purpose of the annual distribution of resources

Article 15

1.   For the determination of the weighting, as referred to in Article 14(8), the Agency shall provide the Commission, by 1 April of each year, with a specific report describing the difficulty in carrying out border surveillance and the situation at the external borders of the Member States, paying special attention to the particular proximity of the Member States to high risk areas of illegal immigration for the previous year taking also into account the number of persons having entered those Member States irregularly and the size of those Member States.

2.   The report shall, in accordance with the Common Integrated Risk Analysis Model referred to in Article 4 of Regulation (EC) No 2007/2004, analyse the threats that affected security at external borders of the Member States in the previous year, taking into account the political, economic and social developments in the third countries concerned, in particular in neighbouring third countries, and shall set out possible future trends on migratory flows and unlawful activities at the external borders.

This risk analysis shall be based primarily on the following information gathered by the Agency, provided by Member States or obtained from the Commission (Eurostat):

(a)

the number of third-country nationals refused entry at the external border;

(b)

the number of third-country nationals apprehended when crossing or attempting to cross the external border illegally;

(c)

the number of facilitators intercepted who have intentionally assisted the unauthorised entry of third-country nationals;

(d)

the number of forged or false travel documents and the number of travel documents and visas issued on false grounds which have been detected at border crossing points in accordance with the Schengen Borders Code.

Where the reference figures have not been provided as statistics produced by the Commission (Eurostat) but by Member States, the Agency may request from those Member States the necessary information to evaluate the quality, comparability and completeness of the statistical information. The Agency may request the help of the Commission (Eurostat) in such an evaluation.

3.   Finally the report shall, in accordance with paragraphs 1 and 2, identify the current levels of threat at the external borders of each of the Member States and determine the following specific weighting-factors for each section of the external border of that particular Member State:

(a)

external land border:

(i)

factor 1 for normal threat

(ii)

factor 1,5 for medium threat

(iii)

factor 3 for high threat;

(b)

external maritime border:

(i)

factor 0 for minimum threat

(ii)

factor 1 for normal threat

(iii)

factor 3 for medium threat

(iv)

factor 8 for high threat.
Financing structure

Article 16

1.   Financial contributions under the Fund shall take the form of grants.

2.   Actions supported by the Fund shall be co-financed by public or private sources, shall be of a non-profit nature and shall not be eligible for funding from other sources covered by the general budget of the European Union.

3.   Fund appropriations shall be complementary to public or equivalent expenditure allocated by Member States to the measures covered by this Decision.

4.   The Community contribution to supported projects, as regards actions implemented in the Member States under Article 4 shall not exceed 50 % of the total cost of a specific action.

This may be increased to 75 % for projects addressing specific priorities identified in the strategic guidelines referred to in Article 20.

The Community contribution shall be increased to 75 % in the Member States covered by the Cohesion Fund.

5.   Within the framework of the implementation of national programming as set out in Chapter IV, Member States shall select projects for financing on the basis of the following minimum criteria:

(a)

the situation and requirements in the Member State concerned;

(b)

the cost-effectiveness of the expenditure, inter alia in view of the number of persons concerned by the project;

(c)

the experience, expertise, reliability and financial contribution of the organisation applying for funding and any partner organisation;

(d)

the extent to which the project complements other actions funded by the general budget of the European Union or as part of national programmes.

6.   As a general rule, Community financial aid for actions supported by the Fund shall be granted for a period of no more than three years, subject to periodic progress reports.
Technical assistance at the initiative of the Commission

Article 17

1.   At the initiative of and/or on behalf of the Commission, subject to a ceiling of EUR 500 000 of the Fund’s annual allocation, the Fund may finance preparatory measures, monitoring, administrative and technical support measures, as well as evaluation, audit and inspection measures necessary for implementing this Decision.

2.   Those measures shall include:

(a)

studies, evaluations, expert reports and statistics, including those of a general nature concerning the operation of the Fund;

(b)

information measures for the Member States, the final beneficiaries and the general public, including awareness-raising campaigns and a common database of projects financed under the Fund;

(c)

the installation, operation and interconnection of computerised systems for management, monitoring, inspection and evaluation;

(d)

the design of a common framework for evaluation and monitoring as well as a systems of indicators, taking into account, where appropriate, national indicators;

(e)

improvements in evaluation methods and the exchange of information on practices in this field;

(f)

information and training measures for the authorities designated by Member States in accordance with Article 27, complementary to the efforts of the Member States to provide guidance to their authorities in accordance with Article 33(2).
Technical assistance at the initiative of Member States

Article 18

1.   At the initiative of a Member State for each annual programme, the Fund may finance preparatory measures, management, monitoring, evaluation, information and control measures, as well as measures for the reinforcement of the administrative capacity for the implementation of the Fund.

2.   The amount set aside for technical assistance under each annual programme may not exceed:

(a)

for the period 2007 to 2010, 7 % of the total annual amount of co-financing allocated to that Member State plus EUR 30 000; and

(b)

for the period 2011 to 2013, 4 % of the total annual amount of co-financing allocated to that Member State plus EUR 30 000.
Specific actions

Article 19

1.   The Commission shall establish each year a list of specific actions to be implemented by the Member States, where appropriate, in cooperation with the Agency, which contribute to the development of the European common-integrated-border management system by addressing weaknesses at strategic border points identified in the risk analysis referred to in Article 15.

2.   The annual work programme referred to in Article 7(3), shall set out a framework for the financing of these actions, including objectives and evaluation criteria.

3.   The list of selected actions shall be adopted according to the procedure referred to in Article 56(2).

4.   Financial assistance from the Fund for specific actions shall be limited to a period of six months and shall not exceed 80 % of the cost of each action.

5.   The available annual resources for these actions shall not exceed EUR 10 million. The resources remaining available after the selection referred to in paragraph 3 may be used to finance actions as defined in Article 7.
Adoption of strategic guidelines

Article 20

1.   The Commission shall adopt strategic guidelines setting out a framework for the intervention of the Fund, taking into account progress in the development and implementation of Community legislation in the area of external borders and visa policy as well as the indicative distribution of the financial resources of the Fund for the period of the multiannual programme.

2.   For the general objectives referred to in Article 3(1)(a), (b) and (c), those guidelines shall, in particular, give effect to the priorities of the Community with a view to the further gradual establishment of the European common-integrated-border management system for external borders and the strengthening of controls at and surveillance of the external borders of the Union.

3.   For the general objective referred to in Article 3(1)(d), those guidelines shall, in particular, give effect to the priorities of the Community with a view to the further development of the common visa policy as part of a multi-layered system aimed at facilitating legitimate travel and tackling illegal immigration through the enhancement of handling practices at local consular missions.

4.   The Commission shall adopt the strategic guidelines relating to the multiannual programming period by 31 July 2007.

5.   The strategic guidelines shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 56(3). The strategic guidelines, once adopted, shall be annexed this Decision.
Preparation and approval of national multiannual programmes

Article 21

1.   Each Member State shall propose, on the basis of the strategic guidelines referred to in Article 20, a draft multiannual programme which shall consist of the following elements:

(a)

a description of the current situation in that Member State as regards the infrastructure, equipment, means of transport, ICT systems and arrangements for the training and education of staff at the service of the border authorities and of the consular authorities;

(b)

an analysis of requirements in the Member State in question as regards infrastructure, equipment, means of transport, ICT systems and arrangements for the training and education of staff at the service of the border authorities and and of the consular authorities and an indication of the operational objectives designed to meet those requirements during the period covered by the multiannual programme;

(c)

the presentation of an appropriate strategy to achieve those objectives and the priorities attached to their attainment, and a description of the actions envisaged to implement those priorities;

(d)

an indication of whether that strategy is compatible with other regional, national and Community instruments;

(e)

information on the priorities and their specific targets. Those targets shall be quantified using a limited number of indicators, taking into account the proportionality principle. The indicators must make it possible to measure the progress in relation to the baseline situation and the effectiveness of the targets implementing the priorities;

(f)

a description of the approach chosen for the implementation of the partnership principle laid down in Article 12;

(g)

a draft financing plan which sets out, for each priority and each annual programme, the Fund’s proposed financial contribution and the overall amount of public or private co-financing;

(h)

the provisions laid down to ensure that the multiannual programme is made public.

2.   Member States shall submit their draft multiannual programme to the Commission no later than four months after the Commission has provided the strategic guidelines.

3.   In order to approve the draft multiannual programme, the Commission shall examine:

(a)

the draft multiannual programme’s consistency with the objectives of the Fund and the strategic guidelines referred to in Article 20;

(b)

the relevance of the actions envisaged in the draft multiannual programme in the light of the strategy which is proposed;

(c)

the compliance of the management and control arrangements set up by the Member State for the implementation of the Fund’s interventions with the provisions of this Decision;

(d)

the draft multiannual programme’s compliance with Community law and, in particular, with Community law aiming at ensuring the free movement of persons in conjunction with the directly related accompanying measures with respect to external border controls, asylum and immigration.

4.   Where the Commission considers that a draft multiannual programme is inconsistent with the strategic guidelines and/or does not comply with the provisions of this Decision setting out management and control systems or with Community law, it shall invite the Member State concerned to provide all necessary additional information and, where appropriate, to revise the draft multiannual programme accordingly.

5.   The Commission shall approve each multiannual programme within three months of its formal submission, in accordance with the procedure referred to in Article 56(2).
Revision of multiannual programmes

Article 22

1.   At the initiative of the Member State in question or the Commission, the multiannual programme shall be re-examined and, if necessary, revised for the rest of the programming period in order to take greater or different account of Community priorities. Multiannual programmes may be re-examined in the light of evaluations and/or following implementation difficulties.

2.   The Commission shall adopt a decision approving the revision of the multiannual programme as soon as possible after the formal submission of a request to that effect by the Member State concerned. The revision of the multiannual programme shall be carried out in accordance with the procedure referred to in Article 56(2).
Annual programmes

Article 23

1.   The multiannual programmes approved by the Commission shall be implemented by means of annual programmes.

2.   The Commission shall provide the Member States, by 1 July of each year, with an estimate of the amounts to be allocated to them for the following year from the total appropriations allocated under the annual budgetary procedure, calculated as provided for by Article 14.

3.   Member States shall submit to the Commission, by 1 November of each year, a draft annual programme for the following year, established in accordance with the multiannual programme and consisting of the following elements:

(a)

the general rules for selection of projects to be financed under the annual programme;

(b)

a description of the actions to be supported under the annual programme;

(c)

the proposed financial breakdown of the Fund’s contribution between the programme’s various actions and an indication of the amount requested to cover technical assistance under Article 18 for the purpose of implementing the annual programme.

4.   When examining the draft annual programme of a Member State, the Commission shall take account of the final amount of the appropriations allocated to the Fund under the budgetary procedure.

Within one month of the formal submission of the draft annual programme, the Commission shall inform the Member State concerned whether it can be approved. If the draft annual programme is inconsistent with the multiannual programme, the Commission shall invite that Member State to provide all necessary information and, where appropriate, to revise the draft annual programme accordingly.

The Commission shall adopt the financing decision approving the annual programme by 1 March of the year in question. The decision shall indicate the amount allocated to the Member State concerned and the period for which the expenditure is eligible.

5.   To take into account duly substantiated emergency situations which were not foreseen at the time of the approval of the annual programme and which require urgent action, a Member State may revise up to 10 % of the financial breakdown of the contribution from the Fund between the various actions listed in the annual programme or allocate up to 10 % of the breakdown to other actions in accordance with this Decision. The Member State concerned shall inform the Commission of the revised annual programme.
Mid-term review of the multiannual programme

Article 24

1.   The Commission shall review the strategic guidelines and, where necessary, adopt, by 31 March 2010, revised strategic guidelines for the period 2011 to 2013.

2.   If such revised strategic guidelines are adopted, each Member State shall re-examine its multiannual programme and, where appropriate, revise it.

3.   The rules laid down in Article 21 on the preparation and approval of national multiannual programmes shall apply mutatis mutandis to the preparation and approval of these revised multiannual programmes.

4.   The revised strategic guidelines shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 56(3).
Implementation

Article 25

The Commission shall be responsible for implementing this Decision and shall adopt such implementing rules as may be necessary.
General principles of management and control systems

Article 26

The management and control systems of multiannual programmes set up by Member States shall provide for:

(a)

the definition of the functions of the bodies concerned in management and control and the allocation of functions within each body;

(b)

respect for the principle of separation of functions between and within such bodies;

(c)

adequate resources for each body to carry out the functions which have been allocated to it throughout the period of implementation of actions co-financed by the Fund;

(d)

procedures for ensuring the correctness and regularity of the expenditure declared under the annual programmes;

(e)

reliable accounting, monitoring and financial reporting systems in computerised form;

(f)

a system of reporting and monitoring where the responsible body entrusts the performance of tasks to another body;

(g)

manuals of procedures in relation to the functions to be performed;

(h)

arrangements for auditing the functioning of the system;

(i)

systems and procedures to ensure an adequate audit trail;

(j)

procedures for reporting and monitoring irregularities and for the recovery of amounts unduly paid.
Designation of authorities

Article 27

1.   For the implementation of its multiannual programme and annual programmes the Member State shall designate the following:

(a)

a responsible authority: a functional body of the Member State, national public authority or body designated by the Member State or a body which is governed by the private law of the Member State and which has a public service mission, which shall be responsible for the management of the multiannual programme and annual programmes supported by the Fund and shall handle all communication with the Commission;

(b)

a certifying authority: a national public authority or body, or individual acting as such a body or authority, designated by the Member State to certify declarations of expenditure before they are sent to the Commission;

(c)

an audit authority: a national public authority or body, provided that it is functionally independent of the responsible authority and the certifying authority, designated by the Member State and responsible for verifying the effective functioning of the management and control system;

(d)

where appropriate, a delegated authority.

2.   The Member State shall lay down rules governing its relations with the authorities referred to in paragraph 1 and their relations with the Commission.

3.   Subject to Article 26(b), some or all of the authorities referred to in paragraph 1 of this Article may be located within the same body.

4.   The rules for implementing Articles 28 to 32 shall be adopted by the Commission in accordance with the procedure referred to in Article 56(2).
Responsible authority

Article 28

1.   The responsible authority shall meet the following minimum conditions. It shall:

(a)

have legal personality, except where it is a functional body of the Member State;

(b)

have the infrastructure required for easy communication with a wide range of users and with the responsible bodies in the other Member States and the Commission;

(c)

work in an administrative context allowing it to carry out its tasks correctly and avoiding any conflict of interest;

(d)

be in a position to apply Community fund management rules;

(e)

have financial and management capacities proportionate to the volume of Community funds which it will be called upon to manage;

(f)

have at its disposal personnel with appropriate professional qualifications for administrative work in an international environment.

2.   The Member State shall provide the responsible authority with adequate funding so that it can continue to carry out its tasks properly throughout the period 2007 to 2013.

3.   The Commission may assist the Member States in the training of staff, in particular as regards the correct application of Chapters V to IX.
Tasks of the responsible authority

Article 29

1.   The responsible authority shall be responsible for managing and implementing the multiannual programme in accordance with the principle of sound financial management.

It shall in particular:

(a)

consult partners in accordance with Article 12;

(b)

submit to the Commission proposals for multiannual and annual programmes to which Articles 21 and 23 refer;

(c)

organise and advertise calls for tenders and proposals if appropriate;

(d)

organise the selection of projects for co-financing under the Fund in accordance with the criteria set out in Article 16(5);

(e)

receive payments made by the Commission, and make payments to the final beneficiaries;

(f)

ensure consistency and complementarity between co-financing under the Fund and from other relevant national and Community financial instruments;

(g)

monitor the delivery of the co-financed products and services and check that the expenditure declared for actions has actually been incurred and complies with Community and national rules;

(h)

ensure that there is a system for recording and storing in computerised form accounting records of each action under the annual programmes and that the data on implementation necessary for financial management, monitoring, control and evaluation are collected;

(i)

ensure that final beneficiaries and other bodies involved in the implementation of actions cofinanced by the Fund maintain either a separate accounting system or an adequate accounting code for all transactions relating to the action without prejudice to national accounting rules;

(j)

ensure that the evaluations of the Fund referred to in Article 51 are carried out within the time limits laid down in Article 52(2) and meet the quality standards agreed between the Commission and the Member State;

(k)

set up procedures to ensure that all documents regarding expenditure and audits required to ensure an adequate audit trail are held in accordance with the requirements referred to in Article 45;

(l)

ensure that the audit authority receives, for the purposes of carrying out the audits defined in Article 32(1), all necessary information on the management procedures applied and the projects co-financed by the Fund;

(m)

ensure that the certifying authority receives all necessary information on the procedures and verifications carried out in relation to expenditure for the purpose of certification;

(n)

draw up and submit to the Commission progress and final reports on the implementation of the annual programmes, declarations of expenditure certified by the certifying authority and requests for payment or, where appropriate, statements of reimbursement;

(o)

carry out information and advisory activities and disseminate results of supported actions;

(p)

cooperate with the Commission and the responsible authorities in the other Member States;

(q)

verify the implementation by the final beneficiaries of the guidelines referred to in Article 35(6).

2.   The responsible authority’s management activities for projects implemented in the Member States may be financed under the technical assistance arrangements referred to in Article 18.
Delegation of tasks by the responsible authority

Article 30

1.   Where all or some of the responsible authority’s tasks are delegated to a delegated authority, the responsible authority shall define the scope of the tasks delegated, and set out detailed procedures for the implementation of the delegated tasks, which shall comply with the conditions laid down in Article 28.

2.   These procedures shall include supplying the responsible authority with regular information on the effective performance of the delegated tasks and a description of the means employed.
Certifying Authority

Article 31

1.   The certifying authority shall:

(a)

certify that:

(i)

the declaration of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents;

(ii)

the expenditure declared complies with applicable Community and national rules and has been incurred in respect of actions selected in accordance with the criteria applicable to the programme and complying with Community and national rules;

(b)

ensure for the purposes of certification that it has received adequate information from the responsible authority on the procedures and verifications carried out in relation to expenditure included in declarations of expenditure;

(c)

take account for the purposes of certification of the results of all audits carried out by or under the responsibility of the audit authority;

(d)

maintain accounting records in computerised form of expenditure declared to the Commission;

(e)

verify the recovery of any Community financing found to have been unduly paid as a result of irregularities detected, together with interest where appropriate;

(f)

keep an account of amounts recoverable and amounts recovered under the general budget of the European Union, where possible by deducting them from the next declaration of expenditure.

2.   The certifying authority’s activities relating to projects implemented in the Member States may be financed under the technical assistance arrangements referred to in Article 18, provided that the prerogatives of this authority as described in Article 27 are respected.
Audit Authority

Article 32

1.   The audit authority shall:

(a)

ensure that audits are carried out to verify the effective functioning of the management and control system;

(b)

ensure that audits are carried out on actions on the basis of an appropriate sample to verify expenditure declared; the sample shall represent at least 10 % of the total eligible expenditure for each annual programme;

(c)

present to the Commission within six months of the approval of the multiannual programme an audit strategy covering the bodies which will perform the audits referred to under points (a) and (b), ensuring that the main beneficiaries of cofinancing by the Fund are audited and that audits are spread evenly throughout the programming period.

2.   Where the designated audit authority under this Decision is also the designated audit authority under Decision No 573/2007/EC, Decision No 575/2007/EC and Decision 2007/…/EC, or where common systems apply to two or more of these Funds, a single combined audit strategy may be submitted under paragraph 1(c).

3.   For each annual programme, the audit authority shall draft a report which shall comprise:

(a)

an annual audit report setting out the findings of the audits carried out in accordance with the audit strategy in respect of the annual programme and reporting any shortcomings found in the systems for the management and control of the programme;

(b)

an opinion, on the basis of the controls and audits that have been carried out under the responsibility of the audit authority, as to whether the functioning of the management and control system provides reasonable assurance that declarations of expenditure presented to the Commission are correct and that the underlying transactions are legal and regular;

(c)

a declaration assessing the validity of the request for payment or statement of reimbursement of the final balance and the legality and regularity of the expenditure concerned.

4.   The audit authority shall ensure that the audit work takes account of internationally accepted audit standards.

5.   The audit relating to projects implemented in the Member States may be financed under the technical assistance arrangements referred to in Article 18 provided that the prerogatives of the audit authority as described in Article 27 are respected.
Responsibilities of the Member States

Article 33

1.   Member States shall be responsible for ensuring sound financial management of multiannual and annual programmes and the legality and regularity of underlying transactions.

2.   Member States shall ensure that responsible authorities and any delegated authority, certifying authorities, audit authorities and any other bodies concerned receive adequate guidance on setting up the management and control systems referred to in Articles 26 to 32 to ensure that Community financing is used efficiently and correctly.

3.   Member States shall prevent, detect and correct irregularities. They shall notify these to the Commission, and keep the Commission informed of the progress in the administrative and legal proceedings.

When amounts unduly paid to a final beneficiary cannot be recovered, the Member State concerned shall be responsible for reimbursing the amounts lost to the general budget of the European Union when it is established that the loss has been incurred as a result of its fault or negligence.

4.   Member States shall be primarily responsible for the financial control of actions and shall ensure that management and control systems and audits are implemented in such a way as to guarantee that Community funds are used properly and effectively. They shall provide the Commission with a description of these systems.

5.   The detailed rules for implementing paragraphs 1 to 4 shall be adopted in accordance with the procedure referred to in Article 56(2).
Management and control systems

Article 34

1.   Before the Commission approves the multiannual programme, in accordance with the procedure referred to in Article 56(2) the Member States shall ensure that management and control systems have been set up in accordance with Articles 26 to 32. They shall be responsible for ensuring that the systems function effectively throughout the programming period.

2.   Member States shall submit to the Commission, together with their draft multiannual programme, a description of the organisation and procedures of the responsible authorities, delegated authorities and certifying authorities, and the internal audit systems operating in those authorities and bodies, the audit authority, and any other bodies carrying out audits under its responsibility.

3.   The Commission shall review the application of this provision in the context of the preparation of the report for the period 2007 to 2010 referred to in Article 52(3).
Responsibilities of the Commission

Article 35

1.   The Commission shall satisfy itself in accordance with the procedure laid down in Article 34 that the Member States have set up management and control systems that comply with Articles 26 to 32, and on the basis of the annual audit reports and its own audits, that the systems function effectively during the programming period.

2.   Without prejudice to audits carried out by Member States, Commission officials or authorised Commission representatives may carry out on-the-spot checks to verify the effective functioning of the management and control systems, which may include audits of actions included in the annual programmes, with a minimum of three working days’ notice. Officials or authorised representatives of the Member State concerned may take part in such audits.

3.   The Commission may require a Member State to carry out on-the-spot checks to verify the correct functioning of the systems or the correctness of one or more transactions. Commission officials or authorised Commission representatives may take part in such checks.

4.   The Commission shall, in cooperation with the Member States, ensure that appropriate information, publicity and follow-up are provided for actions supported by the Fund.

5.   The Commission shall, in cooperation with the Member States, ensure that actions are consistent with, and complementary to, other relevant Community policies, instruments and initiatives.

6.   The Commission shall lay down guidelines to ensure the visibility of the funding granted under this Decision.
Cooperation with the audit authorities of the Member States

Article 36

1.   The Commission shall cooperate with the audit authorities to coordinate their respective audit plans and methods and shall immediately exchange the results of audits carried out of management and control systems in order to make the best possible use of control resources and to avoid unjustified duplication of work.

The Commission shall provide its comments on the audit strategy presented under Article 32 within not more than three months of its receipt.

2.   In determining its own audit strategy, the Commission shall identify those annual programmes which it considers satisfactory on the basis of its existing knowledge of the management and control systems.

For those programmes, the Commission may conclude that it can rely principally on the audit evidence provided by the Member States and that it will carry out its own on the spot checks only if there is evidence to suggest shortcomings in the systems.
Eligibility — declarations of expenditure

Article 37

1.   All declarations of expenditure shall include the amount of expenditure incurred by final beneficiaries in implementing the actions and the corresponding contribution from public or private funds.

2.   Expenditure shall correspond to the payments effected by the final beneficiaries. It shall be justified by receipted invoices or accounting documents of equivalent evidential value.

3.   Expenditure may be considered eligible for support from the Fund only if it is actually paid no earlier than 1 January of the year referred to in the financing decision approving the annual programme referred to in the third subparagraph of Article 23(4). The co-financed actions must not have been completed before the starting date for eligibility.

By way of exception, the period for which expenditure is eligible shall be fixed at three years for the expenditure implementing the actions supported under the 2007 annual programmes.

4.   The rules governing eligibility of expenditure within the framework of implemented actions co-financed by the Fund in the Member States under Article 4 shall be adopted in accordance with the procedure referred to in Article 56(2).
Completeness of payment to final beneficiaries

Article 38

Member States shall satisfy themselves that the responsible authority ensures that the final beneficiaries receive the total amount of the contribution from public funds as quickly as possible. No amounts shall be deducted or withheld, nor shall any further specific charge or other charge with equivalent effect be levied that would reduce these amounts for the final beneficiaries, provided that the final beneficiaries meet all the requirements regarding the eligibility of actions and expenses.
Use of the euro

Article 39

1.   Amounts set out in the draft multiannual and annual programmes of the Member States referred to in Articles 21 and 23 respectively, certified declarations of expenditure, requests for payments referred to in Article 29(1)(n), expenditure mentioned in the progress report on the implementation of the annual programme referred to in Article 41(4) and the final report on the implementation of the annual programme referred to in Article 53 shall be denominated in euros.

2.   Commission financing decisions approving the annual programmes of Member States referred to in the third subparagraph of Article 23(4), Commission commitments and Commission payments shall be denominated and carried out in euros.

3.   Member States which have not adopted the euro as their currency on the date of the request for payment shall convert into euros the amounts of expenditure incurred in national currency. This amount shall be converted into euros using the monthly accounting exchange rate of the Commission for the month during which the expenditure was entered in the accounts of the responsible authority of the programme concerned. This rate shall be published electronically by the Commission each month.

4.   When the euro becomes the currency of a Member State, the conversion procedure set out in paragraph 3 shall continue to apply to all expenditure recorded in the accounts by the certifying authority before the date of entry into force of the fixed conversion rate between the national currency and the euro.
Commitments

Article 40

Community budgetary commitments shall be made annually on the basis of the Commission financing decision approving the annual programme referred to in the third subparagraph of Article 23(4).
Payments — Prefinancing

Article 41

1.   Payments by the Commission of the contribution from the Fund shall be made in accordance with the budget commitments.

2.   Payments shall take the form of pre-financing and payment of the balance. They shall be made to the responsible authority designated by the Member State.

3.   A first pre-financing payment representing 50 % of the amount allocated in the financing decision approving the annual programme shall be made to the Member State within sixty days following the adoption of that decision.

4.   A second pre-financing payment shall be made no more than three months after the Commission has approved, within two months of the formal submission of a request for payment by a Member State, a progress report on the implementation of the annual programme and a certified declaration of expenditure drawn up in accordance with Article 31(1)(a), and Article 37 accounting for at least 60 % of the amount of the initial payment.

The amount of the second pre-financing payment made by the Commission shall not exceed 50 % of the total amount allocated by the financing decision approving the annual programme and, in any event, where a Member State has committed nationally an amount less than the amount indicated in the financing decision approving the annual programme, the balance of the amount of Community funds actually committed by the Member State for selected projects under the annual programme minus the first pre-financing payment.

5.   Any interest generated by pre-financing payments shall be posted to the annual programme concerned, being regarded as a resource for the Member State as national public contribution and shall be declared to the Commission at the time of the declaration of expenditure relating to the final report on the implementation of the annual programme concerned.

6.   The amounts paid as pre-financing shall be cleared from the accounts when the annual programme is closed.
Payment of balance

Article 42

1.   The Commission shall pay the balance provided it has received the following documents no later than nine months after the eligibility deadline for expenditure laid down in the financing decision approving the annual programme:

(a)

a certified declaration of expenditure, duly drawn up in accordance with Article 31(1)(a) and Article 37, and a request for payment of the balance or statement of reimbursement;

(b)

the final report on the implementation of the annual programme as set out in Article 53;

(c)

the annual audit report, opinion and declaration provided for in Article 32(3).

The payment of the balance shall be subject to the acceptance of the final report on the implementation of the annual programme and of the declaration assessing the validity of the request for payment of the balance.

2.   If the responsible authority fails to provide the documents required in paragraph 1 by the due date and in an acceptable format, the Commission shall decommit any part of the budget commitment of the corresponding annual programme that has not been used for payment of the pre-financing.

3.   The automatic cancellation procedure defined in paragraph 2 shall be suspended, for the amount of the projects concerned, where legal proceedings or administrative appeals having suspensive effects are under way at Member State level when the documents defined in paragraph 1 are submitted. The Member State shall, in the final report submitted, give detailed information on such projects, and send reports on progress made with regard to these projects every six months. Within three months of the conclusion of the legal proceedings or administrative appeal procedure, the Member State shall present the documents required in paragraph 1 for the projects concerned.

4.   The nine-month period referred to in paragraph 1 shall cease to run if the Commission adopts a decision suspending payments of the co-financing for the relevant annual programme in accordance with Article 44. The period shall start to run again from the date when the Commission decision referred to in Article 44(3) has been notified to the Member State.

5.   Without prejudice to Article 43, the Commission shall, within six months of receiving the documents referred to in paragraph 1 of this Article, inform the Member State of the amount of expenditure recognised by the Commission as chargeable to the Fund, and of any financial corrections deriving from the difference between declared expenditure and the expenditure recognised. The Member State shall have three months to present its comments.

6.   Within three months of receiving the Member State’s comments, the Commission shall decide on the amount of expenditure recognised as chargeable to the Fund, and recover the balance arising from the difference between final recognised expenditure and the sums already paid to that Member State.

7.   Subject to available funding, the Commission shall pay the balance within no more than sixty days from the date on which it accepts the documents referred to in paragraph 1. The balance of the budgetary commitment shall be decommitted within six months following the payment.
Withholding of payments

Article 43

1.   The payment shall be withheld by the authorising officer by delegation within the meaning of the Financial Regulation for a maximum period of six months if:

(a)

in a report of a national or Community audit body there is evidence to suggest a significant deficiency in the functioning of the management and control systems;

(b)

that officer has to carry out additional verifications following information coming to his notice which alerted him that expenditure in a certified declaration of expenditure is linked to a serious irregularity which has not been corrected.

2.   The Member State and the responsible authority shall be informed immediately of the reasons for the payment being withheld. The payment shall be withheld until the necessary measures are taken by the Member State.
Suspension of payments

Article 44

1.   All or part of the pre-financing and payments of the balance may be suspended by the Commission when:

(a)

there is a serious deficiency in the management and control system of the programme which affects the reliability of the procedure for certification of payments and for which corrective measures have not been taken; or

(b)

expenditure in a certified declaration of expenditure is linked to a serious irregularity which has not been corrected; or

(c)

a Member State has not complied with its obligations under Articles 33 and 34.

2.   The Commission may decide to suspend pre-financing and payments of the balance after having given the Member State the opportunity to present its observations within a period of three months.

3.   The Commission shall end suspension of pre-financing and payments of the balance when it considers that the Member State has taken the necessary measures to enable the suspension to be lifted.

4.   If the necessary measures are not taken by the Member State, the Commission may adopt a decision to cancel all or part of the net amount or cancel the Community contribution to the annual programme in accordance with Article 48.
Conservation of documents

Article 45

Without prejudice to the rules governing State aid under Article 87 of the Treaty, the responsible authority shall ensure that all the supporting documents regarding expenditure and audits on the programmes concerned are kept available for the Commission and the Court of Auditors for a period of five years following the closure of the programmes in accordance with Article 42(1).

This period shall be interrupted either in the case of legal proceedings or at the duly substantiated request of the Commission.

The documents shall be kept either in the form of the originals or in versions certified to be in conformity with the originals on commonly accepted data carriers.
Financial corrections by Member States

Article 46

1.   Member States shall, in the first instance, bear the responsibility for investigating irregularities, acting upon evidence of any major change affecting the nature or the conditions for the implementation or control of programmes and making the required financial corrections.

2.   Member States shall make the financial corrections required in connection with the individual or systemic irregularities detected in actions or annual programmes.

Corrections made by Member States shall consist in cancelling, and if applicable, recovering all or part of the Community contribution. Where the amount is not repaid in the time allowed by the relevant Member State, default interest shall be due at the rate provided for in Article 49(2). Member States shall take into account the nature and gravity of the irregularities and the financial loss to the Fund.

3.   In the event of systemic irregularities the relevant Member State shall extend its enquiries to cover all operations liable to be affected.

4.   Member States shall include in the final report on the implementation of the annual programme referred to in Article 53 a list of cancellation procedures initiated for the annual programme concerned.
Audit of accounts and financial corrections by the Commission

Article 47

1.   Without prejudice to the powers of the Court of Auditors or the checks carried out by the Member States in accordance with national laws, regulations and administrative provisions, Commission officials or authorised Commission representatives may carry out on-the-spot checks, including sample checks, on the actions financed by the Fund and on management and control systems with a minimum of three working days’ notice. The Commission shall give notice to the Member State concerned with a view to obtaining all the assistance necessary. Officials or authorised representatives of the Member State concerned may take part in such checks.

The Commission may require the Member State concerned to carry out an on-the-spot check to verify the accuracy of one or more transactions. Commission officials or authorised Commission representatives may take part in such checks.

2.   If, after completing the necessary verifications, the Commission concludes that a Member State is not complying with its obligations under Article 33, it shall suspend the pre-financing or payment of the balance in accordance with Article 44.
Criteria for the corrections

Article 48

1.   The Commission may make financial corrections by cancelling all or part of the Community contribution to an annual programme where, after carrying out the necessary examination, it concludes that:

(a)

there is a serious deficiency in the management and control system of the programme which has put at risk the Community contribution already paid to the programme;

(b)

expenditure contained in a certified declaration of expenditure is irregular and has not been corrected by the Member State prior to the opening of the correction procedure under this paragraph;

(c)

a Member State has not complied with its obligations under Article 33 prior to the opening of the correction procedure under this paragraph.

The Commission shall decide after having taken into account any comments made by the Member State.

2.   The Commission shall base its financial corrections on individual cases of irregularity identified, taking account of the systemic nature of the irregularity to determine whether a flat-rate or extrapolated correction should be applied. Where the irregularity relates to a declaration of expenditure for which a reasonable assurance had previously been given by the audit authority in accordance with Article 32(3)(b), there will be a presumption of a systemic problem giving rise to the application of a flat-rate or extrapolated correction, unless the Member State can provide proof within three months to rebut this presumption.

3.   The Commission shall, when deciding the amount of a correction, take account of the importance of the irregularity and the extent and financial implications of the deficiencies found in the annual programme concerned.

4.   Where the Commission bases its position on the facts established by auditors other than those of its own services, it shall draw its own conclusions regarding the financial consequences, after examining the measures taken by the Member State concerned under Article 34, the reports of notified irregularities and any replies from the Member State.
Repayment

Article 49

1.   Any repayment due to be made to the general budget of the European Union shall be effected before the due date indicated in the order for recovery drawn up in accordance with Article 72 of the Financial Regulation. This due date shall be the last day of the second month following the issuing of the order.

2.   Any delay in effecting repayment shall give rise to interest on account of late payment, starting on the due date and ending on the date of actual payment. The rate of such interest shall be the rate applied by the European Central Bank to its principal refinancing operations, as published in the C series of the Official Journal of the European Union, in force on the first calendar day of the month in which the due date falls, increased by three and a half percentage points.
Obligations of Member States

Article 50

A financial correction by the Commission shall not prejudice the Member State’s obligation to pursue recoveries under Article 46.
Monitoring and evaluation

Article 51

1.   The Commission shall carry out regular monitoring of the Fund in cooperation with the Member States.

2.   The Fund shall be evaluated by the Commission in partnership with the Member States to assess the relevance, effectiveness and impact of actions in the light of the objectives referred to in Article 3 in the context of the preparation for the reports set out in Article 52(3).

3.   The Commission shall also consider the complementarity between the actions implemented under the Fund and those pursued under other relevant Community policies, instruments and initiatives.

4.   As a part of the report for the period 2007 to 2010 referred to in Article 52(3)(c), the Commission shall assess the impact of the Fund on the development of the policy and legislation on external border control, assess the synergies between the Fund and the tasks of the Agency as well as the appropriateness of the criteria established to allocate the funds between the Member States in light of the objectives pursued by the European Union in this area.
Reporting obligations

Article 52

1.   In each Member State the responsible authority shall take the necessary measures to ensure project monitoring and evaluation.

To that end, the agreements and contracts it concludes with the organisations responsible for the implementation of the actions shall include clauses laying down an obligation to submit regular and detailed reports on the progress of implementation and completion of the assigned objectives, which shall be the basis for, respectively, the progress and final reports on the implementation of the annual programme.

2.   The Member States shall submit to the Commission:

(a)

by 30 June 2010, an evaluation report on the implementation of actions co-financed by the Fund;

(b)

by 30 June 2012 for the period 2007 to 2010 and by 30 June 2015 for the period 2011 to 2013 respectively, an evaluation report on the results and impact of actions co-financed by the Fund.

3.   The Commission shall submit to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions:

(a)

by 30 June 2010, a report to review Articles 14 and 15, together with proposals for amendments if deemed necessary;

(b)

by 31 December 2010, an intermediate report on the results achieved and on qualitative and quantitative aspects of implementation of the Fund, together with a proposal on the Fund’s future development;

(c)

by 31 December 2012 for the period 2007 to 2010 and 31 December 2015 for the period 2011 to 2013 respectively, an ex-post evaluation report.
Final report on the implementation of the annual programme

Article 53

1.   The final report on the implementation of the annual programme shall include the following information in order to obtain a clear view of the implementation of the programme:

(a)

the financial and operational implementation of the annual programme;

(b)

the progress made in implementing the multiannual programme and its priorities in relation to its specific, verifiable targets, with a quantification, wherever and whenever they lend themselves to quantification, of the indicators;

(c)

the steps taken by the responsible authority to ensure the quality and effectiveness of implementation, in particular:

(i)

monitoring and evaluation measures, including data collection arrangements;

(ii)

a summary of any significant problems encountered in implementing the operational programme and any measures taken;

(iii)

the use made of technical assistance;

(d)

the measures taken to provide information on and make public the annual and multiannual programmes.

2.   The report shall be judged acceptable where it contains all the information listed in paragraph 1. The Commission shall reach a decision on the content of the report submitted by the responsible authority within two months of having received all the information referred to in paragraph 1, which shall be acknowledged to the Member States. If the Commission does not respond within the time limit laid down, the report shall be deemed to be accepted.

3.   The Commission shall communicate to the Agency the approved final reports on the implementation of the annual programme.
Preparation of the multiannual programme

Article 54

1.   By way of derogation from Article 20, Member States shall:

(a)

as soon as possible after 7 June 2007 but no later than 22 June 2007, designate the national responsible authority referred to in Article 27(1)(a), as well as, where appropriate, the delegated authority;

(b)

by 30 September 2007, submit a description of the management and control systems referred to in Article 34(2).

2.   By 1 July 2007, the Commission shall provide Member States with:

(a)

an estimate of the amounts allocated to them for the financial year 2007;

(b)

estimates of the amounts to be allocated to them for the financial years 2008 to 2013, on the basis of an extrapolation of the calculation for the estimate for the financial year 2007, bearing in mind the proposed annual appropriations for the years 2007 to 2013 as set out in the Financial Framework.
The preparation of the 2007 and 2008 annual programmes

Article 55

1.   By way of derogation from Article 23, the following time table shall apply for implementation in the financial year 2007 and 2008:

(a)

by 1 July 2007, the Commission shall provide Member States with an estimate of the amounts allocated to them for the financial year 2007;

(b)

by 1 December 2007, Member States shall present the draft annual programme for 2007 to the Commission;

(c)

by 1 March 2008, Member States shall present the draft annual programme for 2008 to the Commission.

2.   As concerns the 2007 annual programme, expenditure actually disbursed between 1 January 2007 and the date on which the financing decision approving the annual programme of the Member State concerned is adopted may qualify for support from the Fund.

3.   To allow for the adoption in 2008 of financing decisions approving the annual programme for 2007, the Commission shall make the Community budgetary commitment for 2007 on the basis of the estimate of the amount to be allocated to the Member States, calculated as provided by Articles 14 and 15.
Committee

Article 56

1.   The Commission shall be assisted by the common Committee ‘Solidarity and Management of Migration Flows’, established by this Decision.

2.   Where reference is made to this paragraph, Articles 4 and 7 of Decision 1999/468/EC shall apply, having regard to the provisions of Article 8 thereof.

3.   Where reference is made to this paragraph, Article 5a(1) to (4) and 5(b) and Article 7 of Decision 1999/468/EC shall apply, having regard to the provisions of Article 8 thereof.

The time-limits laid down in Article 5a(3)(c), (4)(b) and (4)(e) of Decision 1999/468/EC shall be set at six weeks.
Review

Article 57

The European Parliament and the Council shall review this Decision on the basis of a proposal from the Commission by 30 June 2013.
Entry into force and application

Article 58

This Decision shall enter into force on the day following its publication in theOfficial Journal of the European Union.

This Decision shall apply from 7 June 2007, with the exception of Articles 14, 15, 20, 21, 23, 27, Article 33(2), Article 33(5), Article 34, Article 37(4) and Article 56 which shall apply from 1 January 2007.
Addressees

Article 59

This Decision is addressed to the Member States in accordance with the Treaty establishing the European Community.
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 62(2) thereof,

Having regard to the proposal from the Commission,

Having regard to the Opinion of the European Economic and Social Committee(1),

Having regard to the Opinion of the Committee of the Regions(2),

Acting in accordance with the procedure laid down in Article 251 of the Treaty(3),

(1) While each Member State contributes to a high and uniform level of control on persons and surveillance of the external borders of the Member States of the European Union within the framework of common rules, some Member States face a heavier burden than others.

(2) The difference in the burden is explained by the differing situations prevailing in Member States as regards the geography of their external borders, the number of authorised and operative border crossing points, the level of migratory pressure, both legal and illegal, the risks and threats encountered and finally the workload of the national services regarding the examination of visas applications and the issuing of visas.

(3) Burden-sharing between Member States and the European Union in the management of external borders is one of the five components of the common policy for the management of the external borders, as proposed by the Commission in its Communication of 7 May 2002‘Towards integrated management of the external borders of the Member States of the European Union’ and endorsed by the Council in its ‘Plan for the management of the external borders of the Member States of the European Union’ of 14 June 2002.

(4) While Council Regulation (EC) No 2007/2004 of 26 October 2004 establishing a European Agency for the Management of Operational Cooperation at the External Borders of the Member States of the European Union(4)constitutes an important step towards the progressive development of the operational dimension of the European common-integrated-border management system, the implementation of effective and common standards for control and surveillance of the external borders calls for a Community financial solidarity mechanism in order to support the Member States who bear, for the benefit of the Community, a lasting and heavy financial burden.

(5) The common corpus of legislation, as defined, in particular, by Regulation (EC) No 562/2006 of the European Parliament and of the Council of 15 March 2006 establishing a Community Code on the rules governing the movement of persons across borders (Schengen Borders Code)(5), provides for border checks to help combat illegal immigration and trafficking in human beings and to prevent any threat to the Member States’ internal security while, at the same time, providing for border checks to be carried out in such a way as to fully respect human dignity.

(6) The External Borders Fund (hereinafter referred to as ‘the Fund’) should express solidarity through financial assistance to those Member States that apply the Schengen provisions on external borders.

(7) Such financial assistance should be structured in such a way as to form a bridge with past financial contributions from the European Union to Member States which at the time of entry into force of this Decision do not yet apply all provisions of the Schengen acquis, without, however, constituting a mere continuation of the actions funded previously from other sources covered by the general budget of the European Union. In such cases, the Fund should assist those Member States preparing for full participation as soon as possible, in accordance with the Hague Programme of 4 and 5 November 2004.

(8) Moreover, the Fund should take into account specific situations, such as the transit by land of third-country nationals who must necessarily cross the territory of one or more Member States in order to travel between two parts of their own country which are not geographically contiguous, not only in the own interests of the Member State(s) concerned but also of all Member States which have abolished checks at their internal borders. In such cases, the actions to be financed should be exhaustively defined and the allocation of resources should be determined on the basis of a factual assessment of the needs in relation to those actions.

(9) In order to ensure uniform and high-quality external border control and flexible cross-border traffic, the Fund should contribute to the development of a European common-integrated-border management system which includes all the measures relating to policy, legislation, systematic cooperation, the distribution of the burden, personnel, equipment and technology taken at different levels by the competent authorities of the Member States, acting in cooperation and, where necessary, together with other actors, utilising, inter alia, the four-tier border security model and integrated risk analysis of the European Union.

(10) In accordance with Protocol No 5 to the 2003 Act of Accession(6)on the transit of persons by land between the region of Kaliningrad and other parts of the Russian Federation, the Fund should bear any additional cost incurred in implementing the specific provision of the acquis covering such transit.

(11) As a complement to the operational cooperation developed under the aegis of the European Agency for the Management of Operational Cooperation at the External Borders of the Member States of the European Union established by Regulation (EC) No 2007/2004 (hereinafter referred to as ‘the Agency’) and in addition to the allocation of funds to the Member States, the Fund should also introduce the possibility of a Community response to weaknesses at strategic border points by co-financing specific actions to address those weaknesses, on the basis of a specific amount set aside each year for such actions.

(12) The Fund should include support for national measures and cooperation between Member States in the area of visa policy and other pre-frontier activities that take place prior to external border controls. The efficient management of activities organised by the consular services of the Member States in third countries is in the interest of the common visa policy as part of a multi-layered system aimed at facilitating legitimate travel and tackling illegal immigration into the European Union, and constitutes an integral part of the European common-integrated-border management system.

(13) In the light of the scope and the purpose of the Fund, it should not, in any event, support actions with respect to areas and centres for holding persons in third countries.

(14) Objective criteria should be established to allocate the available annual resources to the Member States. These criteria should be broken down according to the type of border, taking into account the flow and the levels of threat at the external borders of the Member States.

(15) The application of these criteria should be reviewed in 2010 to enable any new circumstances, including in particular those resulting from changes in the external borders themselves, to be taken into account.

(16) In view of the mission of the Agency to assist Member States in implementing the operational aspects of external border management and in order to develop complementarity between its mission and the responsibilities of the Member States for the control and surveillance of external borders, the Agency should be consulted by the Commission on draft multiannual programmes submitted by the Member States and on the strategic guidelines prepared by the Commission.

(17) Moreover, the Commission may request the Agency to provide input into the assessment by the Commission of the impact of the Fund on the development of policy and legislation on external border control, the synergies between the Fund and the tasks of the Agency, as well as the appropriateness of the criteria for allocating the funds between the Member States in the light of the objectives pursued by the European Union in this area.

(18) This Decision is designed to form part of a coherent framework which also includes Decision No 573/2007/EC of the European Parliament and of the Council of 23 May 2007 establishing the European Refugee Fund for the period 2008 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’(7), Decision No 575/2007/EC of the European Parliament and of the Council of 23 May 2007 establishing the European Return Fund for the period 2008 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’(8), and Council Decision 2007/…/EC of … establishing the European Fund for the Integration of Third-country Nationals for the period 2007 to 2013 as part of the General programme ‘Solidarity and Management of Migration Flows’(9), which aims to address the issue of fairly sharing responsibilities between Member States as concerns the financial burden arising from the introduction of integrated management of the European Union’s external borders and from the implementation of common policies on asylum and immigration, as developed in accordance with Title IV of Part Three of the Treaty.

(19) Participation in this Fund by a Member State should not coincide with its participation in a future temporary instrument designed to help beneficiary Member States to finance actions at new external borders of the European Union for the implementation of the Schengen acquis and external border control.

(20) The actions supported under this Fund should be in synergy with the actions supported by the Community instruments on external assistance and take place within the framework of the European Union’s external relations policy, in particular the strategy for the external dimensions of the area of freedom, security and justice.

(21) The support provided by the Fund would be more efficient and better targeted if co-financing of eligible actions were based on strategic multiannual programming, drawn up by each Member State in dialogue with the Commission.

(22) On the basis of strategic guidelines adopted by the Commission, each Member State should prepare a multiannual programming document taking into account its specific situation and needs and setting out its development strategy that should constitute the framework for preparing the implementation of the actions to be listed in annual programmes.

(23) In accordance with the implementation methods referred to in Article 53(1)(b) of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities(10)(hereinafter referred to as ‘the Financial Regulation’), the conditions allowing the Commission to exercise its responsibilities for implementation of the general budget of the European Union should be specified and the obligations for the cooperation of the Member States clarified. Applying those conditions would enable the Commission to satisfy itself that Member States are using the Fund in a lawful and correct manner and in accordance with the principle of sound financial management within the meaning of Articles 27 and 48(2) of the Financial Regulation.

(24) Member States should adopt adequate measures to guarantee the proper functioning of the management and control system and the quality of implementation. To this end, it is necessary to establish the general principles and necessary functions which all programmes should fulfil.

(25) Since the Fund may support national measures of a Member State to implement provisions of the Schengen acquis ranging from external border control to visa policy at different levels and locations, more than one authority in any given Member State might be involved. Therefore, Member States should be allowed to designate several certifying and audit authorities or delegated authorities as long as there is a clear allocation of functions for each of these authorities.

(26) In accordance with the principles of subsidiarity and proportionality, Member States should have the primary responsibility for the implementation and control of the interventions of the Fund.

(27) The obligations on the Member States as regards management and control systems, the certification of expenditure, and the prevention, detection and correction of irregularities and infringements of Community law should be specified in order to guarantee the efficient and correct implementation of their multiannual and annual programmes. In particular, as far as management and control are concerned, it is necessary to establish the arrangements by which Member States ensure that the relevant systems are in place and function satisfactorily.

(28) Without prejudice to the Commission’s powers as regards financial control, cooperation between the Member States and the Commission in this field should be encouraged.

(29) The effectiveness and impact of actions supported by the Fund also depend on their evaluation and the dissemination of their results. The responsibilities of the Member States and the Commission in this regard, and arrangements to ensure the reliability of evaluation and the quality of the related information, should be formalised.

(30) Actions should be evaluated with a view to a mid-term review and impact assessment, and the evaluation process should be incorporated into project monitoring arrangements.

(31) Bearing in mind the importance of visibility of Community funding, the Commission should provide guidance to facilitate the proper acknowledgement of the support received by any authority, non-governmental organisation, international organisation or other entity receiving a grant under this Fund, taking into account the practice with respect to other instruments under shared management, such as the Structural Funds.

(32) This Decision establishes a financial envelope for the entire duration of the programme, which constitutes the prime reference for the budgetary authority during the annual budgetary procedure, according to point 37 of the Interinstitutional agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management(11).

(33) Since the objective of this Decision, namely to support the establishment of a European common-integrated-border management system, which covers, inter alia, the management of activities organised by consular and other services of the Member States in third countries as regards the flows of third-country nationals into the territory of the Member States, cannot be sufficiently achieved by the Member States and can therefore by reason of the scale and effects of the action be better achieved at Community level, the Community may adopt measures in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty. In accordance with the principle of proportionality, as set out in that Article, this Decision does not go beyond what is necessary to achieve this objective.

(34) The measures necessary for the implementation of this Decision should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission(12).

(35) Since the measure of this Decision relating to the adoption of strategic guidelines is of general scope and are designed to amend non-essential elements of this Decision, inter alia by deleting some of those elements or by supplementing this Decision by the addition of new non-essential elements, it should be adopted in accordance with the regulatory procedure with scrutiny provided for in Article 5a of Decision 1999/468/EC. On grounds of efficiency, the normal time-limits for the regulatory procedure with scrutiny should be curtailed for the adoption of the strategic guidelines.

(36) In order to ensure the timely implementation of the Fund, certain provisions of this Decision should apply as from 1 January 2007.

(37) As regards Iceland and Norway, this Decision constitutes a development of the Schengen acquis which falls within the areas referred to in Article 1, Points A and B of Council Decision 1999/437/EC of 17 May 1999 on certain arrangements for the application of the Agreement concluded by the Council of the European Union and the Republic of Iceland and the Kingdom of Norway concerning the association of those two States with the implementation, application and development of the Schengen acquis(13).

(38) An arrangement should be made to allow representatives of Iceland and Norway to be associated with the work of committees assisting the Commission in the exercise of its implementing powers. Such an arrangement has been contemplated in the Agreement in the form of Exchanges of Letters between the Council of the European Union and the Republic of Iceland and the Kingdom of Norway concerning committees which assist the European Commission in the exercise of its executive powers(14), annexed to the Agreement referred to in Recital 37.

(39) As regards Switzerland, this Decision constitutes a development of provisions of the Schengen acquis within the meaning of the Agreement signed by the European Union, the European Community and the Swiss Confederation on the association of the Swiss Confederation with the implementation, application and development of the Schengen acquis which falls within the area referred to in Article 1(A) of Decision 1999/437/EC read in conjunction with Article 4(1) of Council Decision 2004/860/EC(15)on the signing, on behalf of the European Community, and on the provisional application of certain provisions of the Agreement.

(40) An arrangement should be made to allow representatives of Switzerland to be associated with the work of committees assisting the Commission in the exercise of its implementing powers. Such an arrangement has been contemplated in the Exchange of Letters between the Council of the European Union and Switzerland, annexed to the Agreement referred to in Recital 39.

(41) In order to determine the supplementary rules necessary for the implementation of this instrument, an agreement should be concluded between the Community and Iceland, Norway and Switzerland.

(42) In accordance with Articles 1 and 2 of the Protocol on the position of Denmark, annexed to the Treaty on European Union and the Treaty establishing the European Community, Denmark does not take part in the adoption of this Decision and is not bound by it or subject to its application. Given that this Decision builds upon the Schengen acquis under the provisions of Title IV of Part Three of the Treaty establishing the European Community, Denmark shall, in accordance with Article 5 of the said Protocol, decide within a period of six months after the date of adoption of this Decision whether it will implement it in its national law.

(43) This Decision constitutes a development of the provisions of the Schengen acquis in which the United Kingdom does not take part, in accordance with Council Decision 2000/365/EC of 29 May 2000 concerning the request of the United Kingdom of Great Britain and Northern Ireland to take part in some of the provisions of the Schengen acquis(16)and the subsequent Council Decision 2004/926/EC of 22 December 2004 on the putting into effect of parts of the Schengen acquis by the United Kingdom of Great Britain and Northern Ireland(17). The United Kingdom is therefore not taking part in its adoption and is not bound by it or subject to its application.

(44) This Decision constitutes a development of the provisions of the Schengen acquis in which Ireland does not take part, in accordance with Council Decision 2002/192/EC of 28 February 2002 concerning Ireland’s request to take part in some of the provisions of the Schengen acquis(18). Ireland is therefore not taking part in its adoption and is not bound by it or subject to its application.

(45) In accordance with the second indent of paragraph 2 of Article 67 of the Treaty, Council Decision 2004/927/EC of 22 December 2004 providing for certain areas covered by Title IV of Part Three of the Treaty establishing the European Community to be governed by the procedure laid down in Article 251 of that Treaty(19)rendered the procedure referred to in Article 251 of the Treaty applicable in the areas covered by Articles 62(1), (2)(a) and (3) and 63(2)(b) and (3)(b) of the Treaty,

HAVE ADOPTED THIS DECISION:
Subject matter and scopeThis Decision establishes for the period from 1 January 2007 to 31 December 2013 the External Borders Fund (hereinafter referred to as ‘the Fund’), as part of a coherent framework which also includes Decision No 573/2007/EC, Decision No 575/2007/EC, and Decision 2007/…/EC, in order to contribute to the strengthening of the area of freedom, security and justice and the application of the principle of solidarity between the Member States.

This Decision defines the objectives to which the Fund contributes, its implementation, the available financial resources and the distribution criteria for the allocation of the available financial resources.

It establishes the Fund’s management rules, including financial rules, as well as monitoring and control mechanisms, based on the sharing of responsibilities between the Commission and the Member States.
DefinitionsFor the purposes of this Decision:

1)

‘external borders’ means the Member States’ land borders, including river and lake borders, sea borders and their airports, river ports, sea ports and lake ports to which the provisions of Community law on the crossing of external borders apply, whether these borders are temporary or not;

2)

‘temporary external borders’ means:

(a)

the common border between a Member State fully implementing the Schengen acquis and a Member State bound to apply the Schengen acquis in full, in conformity with its Act of Accession, but for which the relevant Council Decision authorising it to fully apply that acquis has not entered into force;

(b)

the common border between two Member States bound to apply the Schengen acquis in full, in conformity with their respective Acts of Accession, but for which the relevant Council Decision authorising them to fully apply that acquis has not yet entered into force;

3)

‘border crossing point’ means any crossing point authorised by the competent authorities for the crossing of external borders as notified in accordance with Article 34(2) of Regulation (EC) No 562/2006;

4)

‘Agency’ means the European Agency for the Management of Operational Cooperation at the External Borders of the Member States of the European Union as established by Regulation (EC) No 2007/2004.
General Objectives of the Fund1.   The Fund shall contribute to achieving the following objectives:

(a)

efficient organisation of control, covering both checks and surveillance tasks relating to the external borders;

(b)

efficient management by the Member States of the flows of persons at the external borders in order to ensure, on the one hand, a high level of protection at the external borders and, on the other, the smooth crossing of the external borders in conformity with the Schengen acquis and the principles of respectful treatment and dignity;

(c)

uniform application by border guards of the provisions of Community law on the crossing of external borders, in particular Regulation (EC) No 562/2006;

(d)

improvement of the management of activities organised by the consular and other services of the Member States in third countries as regards the flows of third-country nationals into the territory of the Member States and the cooperation between Member States in this regard.

2.   The Fund shall contribute to the financing of technical assistance at the initiative of the Member States or the Commission.
Specific objectives1.   As regards the objective laid down in Article 3(1)(a), the Fund shall support the following specific objectives:

(a)

implementation of the recommendations, operational standards and best practices resulting from the operational cooperation between Member States in the field of border control;

(b)

development and application of the measures necessary to improve surveillance systems between border crossing points;

(c)

introduction of measures or development of effective systems enabling a methodical gathering of relevant information with respect to the evolving situation on the ground close to, at and immediately beyond the external borders;

(d)

ensuring adequate registration of the number of persons crossing at all types of external borders (land, air, sea);

(e)

introduction or upgrading a system of collection of statistical and administrative data with respect to the categories of travellers, the number and nature of checks and surveillance measures at the different types of external borders, based on registration and other sources for data collection;

(f)

setting up an effective, structural, strategic and operational coordination between all authorities operating at border crossing points;

(g)

improvement of the capacity and the qualifications of border guards in executing their surveillance, advisory and control tasks;

(h)

improvement of the information exchange at national level between the authorities responsible for external border management and between those authorities and other authorities responsible for migration, asylum and other related matters;

(i)

promotion of quality management standards.

2.   As regards the objective laid down in Article 3(1)(b), the Fund shall support the following specific objectives:

(a)

except with regard to temporary external borders, the development of new working methods, logistical measures and state-of-the-art technology to strengthen systematic controls of persons on entry and exit at border crossing points;

(b)

promotion of the use of technology and specialised training for the staff responsible for its effective exploitation;

(c)

promotion of the exchange of information concerning, and improvement of training in respect of forged or false travel documents, including the development and distribution of common tools and practices for the detection of such documents;

(d)

promotion of efficient, real-time consultation of data at border crossing points through the use of large scale IT systems, such as the Schengen Information System (SIS) and the Visa Information System (VIS), and an effective exchange of information between all border crossing points along the external borders in real time;

(e)

ensuring the optimal implementation at operational and technical level of the results of the risk analyses.

3.   As regards the objective laid down in Article 3(1)(c) the Fund shall support the following specific objectives:

(a)

gradual establishment in each Member State of uniform education, training and qualifications of border guards, particularly by implementing the common core curriculum for training as developed by the Agency and by supplementing in a coherent way the activities of the Agency in this field;

(b)

support to and increase of the exchange and secondment of border guards between Member States, complementary to the guidelines and activities of the Agency in this area;

(c)

promotion of the use of compatible state-of-the-art technology along the external borders, whenever this is indispensable for the correct, effective or uniform use of the rules;

(d)

promotion of the capacity of authorities to apply the same procedures and to take consistent, rapid and high quality decisions on the crossing of external borders, including on the issuance of visas;

(e)

promotion of the use of the common Practical Handbook for Border Guards;

(f)

building and upgrading of areas and centres for persons whose entry is refused and for persons who are intercepted after having crossed the border illegally or when approaching the external borders with a view to illegally entering the territory of the Member States;

(g)

upgrading of the security at the premises of border crossing points to secure the safety of border guards and the protection of equipment, surveillance systems and means of transport.

4.   As regards the objective laid down in Article 3(1)(d), the Fund shall support the following specific objectives:

(a)

reinforcement of the operational capacity of the network of the immigration liaison officers and promotion of a more effective cooperation through the network between the Member States’ services;

(b)

introduction of measures aimed at assisting Member States and carriers in carrying out the obligations imposed on them by virtue of Council Directive 2004/82/EC of 29 April 2004 on the obligation of carriers to communicate passenger data(20)and of Article 26 of the Convention of 19 June 1990 implementing the Schengen Agreement of 14 June 1985 between the governments of the States of the Benelux Economic Union, the Federal Republic of Germany and the French Republic on the gradual abolition of checks at their common borders(21)(hereinafter referred to as ‘Schengen Convention’) in order to prevent illegal arrivals at the external borders;

(c)

promotion of a more effective cooperation with carriers in the airports of the countries of departure, including uniform training of the carriers’ staff on the travel documents;

(d)

promotion of quality management, and good services and facilities in terms of infrastructure in the visa application process;

(e)

promotion of cooperation between Member States in enhancing the capacity of consular services to examine visa applications;

(f)

promotion of common investigative practices, uniform administrative procedures and decisions on visas by the consular services of a Member State located in different third countries;

(g)

promotion of progress towards a systematic and regular cooperation between the consular and other services of different Member States, in particular in connection with the VIS, including pooling of resources and means for visa issuance, exchange of information, surveys and investigations concerning visa applications and the development of common visa application centres;

(h)

promotion of national initiatives aiming at common investigative practices, uniform administrative procedures and decisions on visas by the consular services of different Member States;

(i)

development of common consular offices.
Eligible actions in the Member States1.   The Fund shall support actions in the Member States relating to the specific objectives defined in Article 4 and in particular to the following:

(a)

border crossing infrastructures and related buildings, such as border stations, helicopter landing places or lanes or booths for the queuing of vehicles or persons at border crossing points;

(b)

infrastructures, buildings and systems required for surveillance between border crossing points and protection against illegal crossing of the external borders;

(c)

operating equipment, such as sensors, video-surveillance, document examination instruments, detection tools and mobile or fixed terminals for consulting the SIS, the VIS, the European Image Archiving System (FADO) and other European and national systems;

(d)

means of transport for the control of external borders, such as vehicles, vessels, helicopters, and light aircrafts, specially equipped with electronic equipment for the surveillance of the border and the detection of persons in means of transport;

(e)

equipment for real time exchange of information between relevant authorities;

(f)

ICT systems;

(g)

programmes for the secondment and exchange of staff such as border guards, immigration officers and consular officers;

(h)

training and education of staff of relevant authorities, including language training;

(i)

investments in the development, testing and instalment of state-of-the-art technology;

(j)

studies and pilot projects implementing recommendations, operational standards and best practices, resulting from the operational cooperation between Member States in the field of border control;

(k)

studies and pilot projects designed to stimulate innovation, facilitate exchanges of experience and good practice and improve the quality of the management of activities organised by the consular and other services of the Member States in third countries as regards the flows of third-country nationals into the territory of the Member States and the cooperation between Member States in this regard.

2.   The Fund shall not support actions with respect to temporary external borders when such actions amount to a structural investment incompatible with the objective of the lifting of controls on persons at these borders, in particular actions referred to in points (a) and (b) of paragraph 1.
Special Transit Scheme1.   The Fund shall provide support to compensate for foregone fees from transit visas and additional costs incurred in implementing the Facilitated Transit Document (FTD) and the Facilitated Rail Transit Document (FRTD) scheme in accordance with Council Regulation (EC) No 693/2003(22)and Council Regulation (EC) No 694/2003(23).

2.   For the purpose of paragraph 1, additional costs means costs which result directly from the specific requirements of implementing the operation of the special transit scheme and which are not generated as a result of the issuing of transit or other visas.

The following types of additional cost shall be eligible for financing:

(a)

investment in infrastructures;

(b)

training of staff implementing the special transit scheme;

(c)

additional operational costs, including salaries of staff specifically implementing the special transit scheme.

3.   The foregone fees referred to in paragraph 1 shall be calculated on the basis of the level of fees for transit visas established in Annex 12 to the Common Consular Instructions on visas, within the financial framework set out in Article 14(9).
Community actions1.   At the Commission’s initiative, up to 6 % of the Fund’s available resources may be used to finance transnational actions or actions of interest to the Community as a whole (hereinafter referred to as ‘Community actions’) concerning the following objectives:

(a)

contributing to the enhancement of the activities organised by the consular and other services of the Member States in third countries as regards the flow of third-country nationals into the territory of the Member States and the cooperation between Member States in this regard, including the activities of air liaison officers and immigration liaison officers;

(b)

promoting the progressive inclusion of customs, veterinary and phyto-sanitary controls in integrated border management activities in line with policy evolution in this field;

(c)

providing of support services to Member States in duly substantiated emergency situations requiring urgent action at external borders.

2.   To be eligible for funding, Community actions listed under paragraph 1(a) and (b) shall in particular:

(a)

further Community cooperation in implementing Community law and good practices;

(b)

support the setting-up of transnational cooperation networks and pilot projects based on transnational partnerships between consular services from two or more Member States designed to stimulate innovation and facilitate the exchange of experience and good practice;

(c)

support studies, dissemination and exchange of information on best practices and all other aspects of the general objective of contributing to enhancement of the activities organised by the consular services of the Member States in third countries and the cooperation between Member States in this field, including on the use of state-of-the-art technology;

(d)

support projects and studies exploring the possibility of new forms of Community cooperation and Community law in this area, in particular common application centres;

(e)

support the development and application by Member States of common statistical tools, methods and indicators for measuring policy developments in the field of visa policy and consular cooperation.

3.   The annual work programme laying down the priorities for Community actions shall be adopted in accordance with the procedure referred to in Article 56(2).
Complementarity, consistency and compliance1.   The Fund shall provide assistance which complements national, regional and local actions, integrating into them the priorities of the Community.

2.   The Commission and the Member States shall ensure that assistance from the Fund and the Member States is consistent with the activities, policies and priorities of the Community. This consistency shall be indicated in particular in the multiannual programme referred to in Article 21.

3.   Operations financed by the Fund shall comply with the provisions of the Treaty and of acts adopted thereunder.
Programming1.   The objectives of the Fund shall be pursued within the framework of the multiannual programming period from 2007 to 2013, subject to a mid-term review in accordance with Article 24. The multiannual programming system shall include the priorities and a process for management, decision making, auditing and certification.

2.   The multiannual programmes approved by the Commission shall be implemented by means of annual programmes.
Subsidiary and proportional intervention1.   Implementation of multiannual and annual programmes referred to in Articles 21 and 23 shall be the responsibility of Member States at the appropriate territorial level, in accordance with the institutional system specific to each Member State. This responsibility shall be exercised in accordance with this Decision.

2.   In relation to audit provisions, the means employed by the Commission and the Member States shall vary according to the size of the Community contribution. The same principle shall apply to provisions on evaluation and to the reports on multiannual and annual programmes.
Implementation methods1.   The Community budget allocated to the Fund shall be implemented in accordance with Article 53(1)(b) of the Financial Regulation, with the exception of the Community actions referred to in Article 7 and the technical assistance referred to in Article 17 of this Decision.

2.   The Commission shall exercise its responsibility for implementing the general budget of the European Union by:

(a)

checking the existence and proper functioning of management and control systems in the Member States in accordance with the procedures described in Article 34;

(b)

withholding or suspending payments, in full or in part, in accordance with the procedures described in Articles 43 and 44, if the national management and control systems fail, and applying any other financial correction required, in accordance with the procedures described in Articles 47 and 48.

3.   Countries associated with the implementation, application and development of the Schengen acquis shall participate in the Fund in accordance with this Decision.

4.   Arrangements shall be concluded to specify the supplementary rules necessary for such participation, including provisions ensuring the protection of the Community’s financial interests and the power of audit of the Court of Auditors.
Partnership1.   Each Member shall organise, in accordance with current national rules and practices, a partnership with the authorities and bodies which are involved in the implementation of the multiannual programme or which, according to the Member State concerned, are able to make a useful contribution to its development.

Such authorities and bodies may include the competent regional, local, urban and other public authorities, international organisations, in particular the United Nations High Commissioner for Refugees (UNHCR), and bodies representing civil society, such as non-governmental organisations or social partners.

2.   Such partnership shall be conducted in full compliance with the respective institutional, legal and financial jurisdiction of each partner category.
Global resources1.   The financial envelope for the implementation of this Decision from 1 January 2007 to 31 December 2013 shall be EUR 1 820 million.

2.   The annual appropriations shall be authorised by the budgetary authority within the limits of the Financial Framework.

3.   The Commission shall make indicative annual breakdowns by Member States in accordance with the criteria established in Article 14.
Annual distribution of resources for eligible actions in the Member States1.   The available annual resources shall be broken down between the Member States as follows:

(a)

30 % for external land borders;

(b)

35 % for external maritime borders;

(c)

20 % for airports;

(d)

15 % for consular offices.

2.   The resources available under paragraph 1(a) shall be broken down between Member States as follows:

(a)

70 % for the length of their external borders, which will be calculated, on the basis of weighting factors for each specific section, determined in accordance with Article 15(3)(a); and

(b)

30 % for the workload at their external land borders, as determined in accordance with paragraph 7(a).

3.   The resources available under paragraph 1(b) shall be broken down between Member States as follows:

(a)

70 % for the length of their external borders, which will be calculated, on the basis of weighting factors for each specific section determined in accordance with Article 15(3)(b); and

(b)

30 % for the workload at their external maritime borders, as determined in accordance with paragraph 7(a).

4.   The resources available under paragraph 1(c) shall be broken down between Member States according to the workload at their airports, as determined in accordance with paragraph 7(b).

5.   The resources available under paragraph 1(d) shall be broken down between Member States as follows:

(a)

50 % for the number of consular offices of the Member States in the countries listed in Annex I of Council Regulation (EC) No 539/2001 of 15 March 2001 listing the third countries whose nationals must be in possession of visas when crossing the external borders and those whose nationals are exempt from that requirement(24); and

(b)

50 % for the workload as regards the management of visa policy at consular offices of Member States in the countries listed in Annex I to Regulation (EC) No 539/2001, as determined in accordance with paragraph 7(c) of this Article.

6.   For the purpose of the annual distribution of resources under paragraph 1 (a) and (b)

(a)

the line between the areas referred to in Article 1 of Council Regulation (EC) No 866/2004 of 29 April 2004 on a regime under Article 2 of Protocol No 10 of the Act of Accession(25), but not the maritime border north of that line, shall be taken into account even though it does not constitute an external land border for as long as the provisions of Article 1 of Protocol 10 of the 2003 Act of Accession remain applicable;

(b)

‘external maritime borders’ shall mean the outer limit of the territorial sea of the Member States as defined according to Articles 4 to 16 of the United Nations Convention on the Law of the Sea. However, in cases where long range operations on a regular basis are required in order to prevent irregular migration/illegal entry, this shall be the outer limit of high threat areas. This shall be determined by taking into account the operational data over the past two years as provided by the Member States in question. This definition of ‘external maritime borders’ is used exclusively for the purpose of this Decision and all operations shall respect international law.

7.   The workload shall be based on average figures over the previous two years for the following factors:

(a)

at external land borders and external maritime borders:

(i)

the number of persons crossing the external border at authorised border crossing points;

(ii)

the number of third-country nationals refused entry at the external border;

(iii)

the number of third-country nationals apprehended after having crossed the external border illegally, including the number of persons apprehended at sea;

(b)

at airports:

(i)

the number of persons crossing the external border at authorised border crossing points;

(ii)

the number of third-country nationals refused entry at the external border;

(c)

at consular offices:

the number of visa applications.

For 2007, the workload shall be based on the 2005 figures only.

8.   The weighting as referred to in paragraphs 2 and 3 shall be determined by the Agency in accordance with Article 15.

9.   With respect to the length of the external land borders as referred to in paragraph 2(a), the calculation of the annual distribution of resources shall not take into account temporary external borders. However, it shall take into account the temporary external borders between a Member State which acceded to the European Union by 1 May 2004 and a Member State which acceded after 1 May 2004.

10.   The reference figures for the work-load referred to in paragraph 7 shall be the latest statistics produced by the Commission (Eurostat) on the basis of data provided by Member States in accordance with Community law.

Where Member States have not supplied the Commission (Eurostat) with the statistics concerned, they shall provide provisional data as soon as possible.

Before accepting these data as reference figures, the Commission (Eurostat) shall evaluate the quality, comparability and completeness of the statistical information in accordance with normal operational procedures. At the request of the Commission (Eurostat), Member States shall provide it with all the necessary information to do so.

11.   Where the reference figures are not available as statistics produced by the Commission (Eurostat) in accordance with Community law, Member States shall provide provisional data to the Commission by 1 November of each year for the estimate of the amount to be allocated to them for the following year in accordance with Article 23(2).

Before the Commission accepts these data as reference figures, the Commission (Eurostat) may evaluate the quality, comparability and completeness of the statistical information in accordance with normal operational procedures. At the request of the Commission (Eurostat), Member States shall provide it with all the necessary information to do so.

12.   The allocation of resources referred to in paragraph 1 shall not include the resources allocated for the purpose of Articles 6 and 19. The resources allocated for the purpose of Article 6 shall not exceed EUR 108 million for the period 2007 to 2013.
Risk Analysis carried out by the Agency for the purpose of the annual distribution of resources1.   For the determination of the weighting, as referred to in Article 14(8), the Agency shall provide the Commission, by 1 April of each year, with a specific report describing the difficulty in carrying out border surveillance and the situation at the external borders of the Member States, paying special attention to the particular proximity of the Member States to high risk areas of illegal immigration for the previous year taking also into account the number of persons having entered those Member States irregularly and the size of those Member States.

2.   The report shall, in accordance with the Common Integrated Risk Analysis Model referred to in Article 4 of Regulation (EC) No 2007/2004, analyse the threats that affected security at external borders of the Member States in the previous year, taking into account the political, economic and social developments in the third countries concerned, in particular in neighbouring third countries, and shall set out possible future trends on migratory flows and unlawful activities at the external borders.

This risk analysis shall be based primarily on the following information gathered by the Agency, provided by Member States or obtained from the Commission (Eurostat):

(a)

the number of third-country nationals refused entry at the external border;

(b)

the number of third-country nationals apprehended when crossing or attempting to cross the external border illegally;

(c)

the number of facilitators intercepted who have intentionally assisted the unauthorised entry of third-country nationals;

(d)

the number of forged or false travel documents and the number of travel documents and visas issued on false grounds which have been detected at border crossing points in accordance with the Schengen Borders Code.

Where the reference figures have not been provided as statistics produced by the Commission (Eurostat) but by Member States, the Agency may request from those Member States the necessary information to evaluate the quality, comparability and completeness of the statistical information. The Agency may request the help of the Commission (Eurostat) in such an evaluation.

3.   Finally the report shall, in accordance with paragraphs 1 and 2, identify the current levels of threat at the external borders of each of the Member States and determine the following specific weighting-factors for each section of the external border of that particular Member State:

(a)

external land border:

(i)

factor 1 for normal threat

(ii)

factor 1,5 for medium threat

(iii)

factor 3 for high threat;

(b)

external maritime border:

(i)

factor 0 for minimum threat

(ii)

factor 1 for normal threat

(iii)

factor 3 for medium threat

(iv)

factor 8 for high threat.
Financing structure1.   Financial contributions under the Fund shall take the form of grants.

2.   Actions supported by the Fund shall be co-financed by public or private sources, shall be of a non-profit nature and shall not be eligible for funding from other sources covered by the general budget of the European Union.

3.   Fund appropriations shall be complementary to public or equivalent expenditure allocated by Member States to the measures covered by this Decision.

4.   The Community contribution to supported projects, as regards actions implemented in the Member States under Article 4 shall not exceed 50 % of the total cost of a specific action.

This may be increased to 75 % for projects addressing specific priorities identified in the strategic guidelines referred to in Article 20.

The Community contribution shall be increased to 75 % in the Member States covered by the Cohesion Fund.

5.   Within the framework of the implementation of national programming as set out in Chapter IV, Member States shall select projects for financing on the basis of the following minimum criteria:

(a)

the situation and requirements in the Member State concerned;

(b)

the cost-effectiveness of the expenditure, inter alia in view of the number of persons concerned by the project;

(c)

the experience, expertise, reliability and financial contribution of the organisation applying for funding and any partner organisation;

(d)

the extent to which the project complements other actions funded by the general budget of the European Union or as part of national programmes.

6.   As a general rule, Community financial aid for actions supported by the Fund shall be granted for a period of no more than three years, subject to periodic progress reports.
Technical assistance at the initiative of the Commission1.   At the initiative of and/or on behalf of the Commission, subject to a ceiling of EUR 500 000 of the Fund’s annual allocation, the Fund may finance preparatory measures, monitoring, administrative and technical support measures, as well as evaluation, audit and inspection measures necessary for implementing this Decision.

2.   Those measures shall include:

(a)

studies, evaluations, expert reports and statistics, including those of a general nature concerning the operation of the Fund;

(b)

information measures for the Member States, the final beneficiaries and the general public, including awareness-raising campaigns and a common database of projects financed under the Fund;

(c)

the installation, operation and interconnection of computerised systems for management, monitoring, inspection and evaluation;

(d)

the design of a common framework for evaluation and monitoring as well as a systems of indicators, taking into account, where appropriate, national indicators;

(e)

improvements in evaluation methods and the exchange of information on practices in this field;

(f)

information and training measures for the authorities designated by Member States in accordance with Article 27, complementary to the efforts of the Member States to provide guidance to their authorities in accordance with Article 33(2).
Technical assistance at the initiative of Member States1.   At the initiative of a Member State for each annual programme, the Fund may finance preparatory measures, management, monitoring, evaluation, information and control measures, as well as measures for the reinforcement of the administrative capacity for the implementation of the Fund.

2.   The amount set aside for technical assistance under each annual programme may not exceed:

(a)

for the period 2007 to 2010, 7 % of the total annual amount of co-financing allocated to that Member State plus EUR 30 000; and

(b)

for the period 2011 to 2013, 4 % of the total annual amount of co-financing allocated to that Member State plus EUR 30 000.
Specific actions1.   The Commission shall establish each year a list of specific actions to be implemented by the Member States, where appropriate, in cooperation with the Agency, which contribute to the development of the European common-integrated-border management system by addressing weaknesses at strategic border points identified in the risk analysis referred to in Article 15.

2.   The annual work programme referred to in Article 7(3), shall set out a framework for the financing of these actions, including objectives and evaluation criteria.

3.   The list of selected actions shall be adopted according to the procedure referred to in Article 56(2).

4.   Financial assistance from the Fund for specific actions shall be limited to a period of six months and shall not exceed 80 % of the cost of each action.

5.   The available annual resources for these actions shall not exceed EUR 10 million. The resources remaining available after the selection referred to in paragraph 3 may be used to finance actions as defined in Article 7.
Adoption of strategic guidelines1.   The Commission shall adopt strategic guidelines setting out a framework for the intervention of the Fund, taking into account progress in the development and implementation of Community legislation in the area of external borders and visa policy as well as the indicative distribution of the financial resources of the Fund for the period of the multiannual programme.

2.   For the general objectives referred to in Article 3(1)(a), (b) and (c), those guidelines shall, in particular, give effect to the priorities of the Community with a view to the further gradual establishment of the European common-integrated-border management system for external borders and the strengthening of controls at and surveillance of the external borders of the Union.

3.   For the general objective referred to in Article 3(1)(d), those guidelines shall, in particular, give effect to the priorities of the Community with a view to the further development of the common visa policy as part of a multi-layered system aimed at facilitating legitimate travel and tackling illegal immigration through the enhancement of handling practices at local consular missions.

4.   The Commission shall adopt the strategic guidelines relating to the multiannual programming period by 31 July 2007.

5.   The strategic guidelines shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 56(3). The strategic guidelines, once adopted, shall be annexed this Decision.
Preparation and approval of national multiannual programmes1.   Each Member State shall propose, on the basis of the strategic guidelines referred to in Article 20, a draft multiannual programme which shall consist of the following elements:

(a)

a description of the current situation in that Member State as regards the infrastructure, equipment, means of transport, ICT systems and arrangements for the training and education of staff at the service of the border authorities and of the consular authorities;

(b)

an analysis of requirements in the Member State in question as regards infrastructure, equipment, means of transport, ICT systems and arrangements for the training and education of staff at the service of the border authorities and and of the consular authorities and an indication of the operational objectives designed to meet those requirements during the period covered by the multiannual programme;

(c)

the presentation of an appropriate strategy to achieve those objectives and the priorities attached to their attainment, and a description of the actions envisaged to implement those priorities;

(d)

an indication of whether that strategy is compatible with other regional, national and Community instruments;

(e)

information on the priorities and their specific targets. Those targets shall be quantified using a limited number of indicators, taking into account the proportionality principle. The indicators must make it possible to measure the progress in relation to the baseline situation and the effectiveness of the targets implementing the priorities;

(f)

a description of the approach chosen for the implementation of the partnership principle laid down in Article 12;

(g)

a draft financing plan which sets out, for each priority and each annual programme, the Fund’s proposed financial contribution and the overall amount of public or private co-financing;

(h)

the provisions laid down to ensure that the multiannual programme is made public.

2.   Member States shall submit their draft multiannual programme to the Commission no later than four months after the Commission has provided the strategic guidelines.

3.   In order to approve the draft multiannual programme, the Commission shall examine:

(a)

the draft multiannual programme’s consistency with the objectives of the Fund and the strategic guidelines referred to in Article 20;

(b)

the relevance of the actions envisaged in the draft multiannual programme in the light of the strategy which is proposed;

(c)

the compliance of the management and control arrangements set up by the Member State for the implementation of the Fund’s interventions with the provisions of this Decision;

(d)

the draft multiannual programme’s compliance with Community law and, in particular, with Community law aiming at ensuring the free movement of persons in conjunction with the directly related accompanying measures with respect to external border controls, asylum and immigration.

4.   Where the Commission considers that a draft multiannual programme is inconsistent with the strategic guidelines and/or does not comply with the provisions of this Decision setting out management and control systems or with Community law, it shall invite the Member State concerned to provide all necessary additional information and, where appropriate, to revise the draft multiannual programme accordingly.

5.   The Commission shall approve each multiannual programme within three months of its formal submission, in accordance with the procedure referred to in Article 56(2).
Revision of multiannual programmes1.   At the initiative of the Member State in question or the Commission, the multiannual programme shall be re-examined and, if necessary, revised for the rest of the programming period in order to take greater or different account of Community priorities. Multiannual programmes may be re-examined in the light of evaluations and/or following implementation difficulties.

2.   The Commission shall adopt a decision approving the revision of the multiannual programme as soon as possible after the formal submission of a request to that effect by the Member State concerned. The revision of the multiannual programme shall be carried out in accordance with the procedure referred to in Article 56(2).
Annual programmes1.   The multiannual programmes approved by the Commission shall be implemented by means of annual programmes.

2.   The Commission shall provide the Member States, by 1 July of each year, with an estimate of the amounts to be allocated to them for the following year from the total appropriations allocated under the annual budgetary procedure, calculated as provided for by Article 14.

3.   Member States shall submit to the Commission, by 1 November of each year, a draft annual programme for the following year, established in accordance with the multiannual programme and consisting of the following elements:

(a)

the general rules for selection of projects to be financed under the annual programme;

(b)

a description of the actions to be supported under the annual programme;

(c)

the proposed financial breakdown of the Fund’s contribution between the programme’s various actions and an indication of the amount requested to cover technical assistance under Article 18 for the purpose of implementing the annual programme.

4.   When examining the draft annual programme of a Member State, the Commission shall take account of the final amount of the appropriations allocated to the Fund under the budgetary procedure.

Within one month of the formal submission of the draft annual programme, the Commission shall inform the Member State concerned whether it can be approved. If the draft annual programme is inconsistent with the multiannual programme, the Commission shall invite that Member State to provide all necessary information and, where appropriate, to revise the draft annual programme accordingly.

The Commission shall adopt the financing decision approving the annual programme by 1 March of the year in question. The decision shall indicate the amount allocated to the Member State concerned and the period for which the expenditure is eligible.

5.   To take into account duly substantiated emergency situations which were not foreseen at the time of the approval of the annual programme and which require urgent action, a Member State may revise up to 10 % of the financial breakdown of the contribution from the Fund between the various actions listed in the annual programme or allocate up to 10 % of the breakdown to other actions in accordance with this Decision. The Member State concerned shall inform the Commission of the revised annual programme.
Mid-term review of the multiannual programme1.   The Commission shall review the strategic guidelines and, where necessary, adopt, by 31 March 2010, revised strategic guidelines for the period 2011 to 2013.

2.   If such revised strategic guidelines are adopted, each Member State shall re-examine its multiannual programme and, where appropriate, revise it.

3.   The rules laid down in Article 21 on the preparation and approval of national multiannual programmes shall apply mutatis mutandis to the preparation and approval of these revised multiannual programmes.

4.   The revised strategic guidelines shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 56(3).
ImplementationThe Commission shall be responsible for implementing this Decision and shall adopt such implementing rules as may be necessary.
General principles of management and control systemsThe management and control systems of multiannual programmes set up by Member States shall provide for:

(a)

the definition of the functions of the bodies concerned in management and control and the allocation of functions within each body;

(b)

respect for the principle of separation of functions between and within such bodies;

(c)

adequate resources for each body to carry out the functions which have been allocated to it throughout the period of implementation of actions co-financed by the Fund;

(d)

procedures for ensuring the correctness and regularity of the expenditure declared under the annual programmes;

(e)

reliable accounting, monitoring and financial reporting systems in computerised form;

(f)

a system of reporting and monitoring where the responsible body entrusts the performance of tasks to another body;

(g)

manuals of procedures in relation to the functions to be performed;

(h)

arrangements for auditing the functioning of the system;

(i)

systems and procedures to ensure an adequate audit trail;

(j)

procedures for reporting and monitoring irregularities and for the recovery of amounts unduly paid.
Designation of authorities1.   For the implementation of its multiannual programme and annual programmes the Member State shall designate the following:

(a)

a responsible authority: a functional body of the Member State, national public authority or body designated by the Member State or a body which is governed by the private law of the Member State and which has a public service mission, which shall be responsible for the management of the multiannual programme and annual programmes supported by the Fund and shall handle all communication with the Commission;

(b)

a certifying authority: a national public authority or body, or individual acting as such a body or authority, designated by the Member State to certify declarations of expenditure before they are sent to the Commission;

(c)

an audit authority: a national public authority or body, provided that it is functionally independent of the responsible authority and the certifying authority, designated by the Member State and responsible for verifying the effective functioning of the management and control system;

(d)

where appropriate, a delegated authority.

2.   The Member State shall lay down rules governing its relations with the authorities referred to in paragraph 1 and their relations with the Commission.

3.   Subject to Article 26(b), some or all of the authorities referred to in paragraph 1 of this Article may be located within the same body.

4.   The rules for implementing Articles 28 to 32 shall be adopted by the Commission in accordance with the procedure referred to in Article 56(2).
Responsible authority1.   The responsible authority shall meet the following minimum conditions. It shall:

(a)

have legal personality, except where it is a functional body of the Member State;

(b)

have the infrastructure required for easy communication with a wide range of users and with the responsible bodies in the other Member States and the Commission;

(c)

work in an administrative context allowing it to carry out its tasks correctly and avoiding any conflict of interest;

(d)

be in a position to apply Community fund management rules;

(e)

have financial and management capacities proportionate to the volume of Community funds which it will be called upon to manage;

(f)

have at its disposal personnel with appropriate professional qualifications for administrative work in an international environment.

2.   The Member State shall provide the responsible authority with adequate funding so that it can continue to carry out its tasks properly throughout the period 2007 to 2013.

3.   The Commission may assist the Member States in the training of staff, in particular as regards the correct application of Chapters V to IX.
Tasks of the responsible authority1.   The responsible authority shall be responsible for managing and implementing the multiannual programme in accordance with the principle of sound financial management.

It shall in particular:

(a)

consult partners in accordance with Article 12;

(b)

submit to the Commission proposals for multiannual and annual programmes to which Articles 21 and 23 refer;

(c)

organise and advertise calls for tenders and proposals if appropriate;

(d)

organise the selection of projects for co-financing under the Fund in accordance with the criteria set out in Article 16(5);

(e)

receive payments made by the Commission, and make payments to the final beneficiaries;

(f)

ensure consistency and complementarity between co-financing under the Fund and from other relevant national and Community financial instruments;

(g)

monitor the delivery of the co-financed products and services and check that the expenditure declared for actions has actually been incurred and complies with Community and national rules;

(h)

ensure that there is a system for recording and storing in computerised form accounting records of each action under the annual programmes and that the data on implementation necessary for financial management, monitoring, control and evaluation are collected;

(i)

ensure that final beneficiaries and other bodies involved in the implementation of actions cofinanced by the Fund maintain either a separate accounting system or an adequate accounting code for all transactions relating to the action without prejudice to national accounting rules;

(j)

ensure that the evaluations of the Fund referred to in Article 51 are carried out within the time limits laid down in Article 52(2) and meet the quality standards agreed between the Commission and the Member State;

(k)

set up procedures to ensure that all documents regarding expenditure and audits required to ensure an adequate audit trail are held in accordance with the requirements referred to in Article 45;

(l)

ensure that the audit authority receives, for the purposes of carrying out the audits defined in Article 32(1), all necessary information on the management procedures applied and the projects co-financed by the Fund;

(m)

ensure that the certifying authority receives all necessary information on the procedures and verifications carried out in relation to expenditure for the purpose of certification;

(n)

draw up and submit to the Commission progress and final reports on the implementation of the annual programmes, declarations of expenditure certified by the certifying authority and requests for payment or, where appropriate, statements of reimbursement;

(o)

carry out information and advisory activities and disseminate results of supported actions;

(p)

cooperate with the Commission and the responsible authorities in the other Member States;

(q)

verify the implementation by the final beneficiaries of the guidelines referred to in Article 35(6).

2.   The responsible authority’s management activities for projects implemented in the Member States may be financed under the technical assistance arrangements referred to in Article 18.
Delegation of tasks by the responsible authority1.   Where all or some of the responsible authority’s tasks are delegated to a delegated authority, the responsible authority shall define the scope of the tasks delegated, and set out detailed procedures for the implementation of the delegated tasks, which shall comply with the conditions laid down in Article 28.

2.   These procedures shall include supplying the responsible authority with regular information on the effective performance of the delegated tasks and a description of the means employed.
Certifying Authority1.   The certifying authority shall:

(a)

certify that:

(i)

the declaration of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents;

(ii)

the expenditure declared complies with applicable Community and national rules and has been incurred in respect of actions selected in accordance with the criteria applicable to the programme and complying with Community and national rules;

(b)

ensure for the purposes of certification that it has received adequate information from the responsible authority on the procedures and verifications carried out in relation to expenditure included in declarations of expenditure;

(c)

take account for the purposes of certification of the results of all audits carried out by or under the responsibility of the audit authority;

(d)

maintain accounting records in computerised form of expenditure declared to the Commission;

(e)

verify the recovery of any Community financing found to have been unduly paid as a result of irregularities detected, together with interest where appropriate;

(f)

keep an account of amounts recoverable and amounts recovered under the general budget of the European Union, where possible by deducting them from the next declaration of expenditure.

2.   The certifying authority’s activities relating to projects implemented in the Member States may be financed under the technical assistance arrangements referred to in Article 18, provided that the prerogatives of this authority as described in Article 27 are respected.
Audit Authority1.   The audit authority shall:

(a)

ensure that audits are carried out to verify the effective functioning of the management and control system;

(b)

ensure that audits are carried out on actions on the basis of an appropriate sample to verify expenditure declared; the sample shall represent at least 10 % of the total eligible expenditure for each annual programme;

(c)

present to the Commission within six months of the approval of the multiannual programme an audit strategy covering the bodies which will perform the audits referred to under points (a) and (b), ensuring that the main beneficiaries of cofinancing by the Fund are audited and that audits are spread evenly throughout the programming period.

2.   Where the designated audit authority under this Decision is also the designated audit authority under Decision No 573/2007/EC, Decision No 575/2007/EC and Decision 2007/…/EC, or where common systems apply to two or more of these Funds, a single combined audit strategy may be submitted under paragraph 1(c).

3.   For each annual programme, the audit authority shall draft a report which shall comprise:

(a)

an annual audit report setting out the findings of the audits carried out in accordance with the audit strategy in respect of the annual programme and reporting any shortcomings found in the systems for the management and control of the programme;

(b)

an opinion, on the basis of the controls and audits that have been carried out under the responsibility of the audit authority, as to whether the functioning of the management and control system provides reasonable assurance that declarations of expenditure presented to the Commission are correct and that the underlying transactions are legal and regular;

(c)

a declaration assessing the validity of the request for payment or statement of reimbursement of the final balance and the legality and regularity of the expenditure concerned.

4.   The audit authority shall ensure that the audit work takes account of internationally accepted audit standards.

5.   The audit relating to projects implemented in the Member States may be financed under the technical assistance arrangements referred to in Article 18 provided that the prerogatives of the audit authority as described in Article 27 are respected.
Responsibilities of the Member States1.   Member States shall be responsible for ensuring sound financial management of multiannual and annual programmes and the legality and regularity of underlying transactions.

2.   Member States shall ensure that responsible authorities and any delegated authority, certifying authorities, audit authorities and any other bodies concerned receive adequate guidance on setting up the management and control systems referred to in Articles 26 to 32 to ensure that Community financing is used efficiently and correctly.

3.   Member States shall prevent, detect and correct irregularities. They shall notify these to the Commission, and keep the Commission informed of the progress in the administrative and legal proceedings.

When amounts unduly paid to a final beneficiary cannot be recovered, the Member State concerned shall be responsible for reimbursing the amounts lost to the general budget of the European Union when it is established that the loss has been incurred as a result of its fault or negligence.

4.   Member States shall be primarily responsible for the financial control of actions and shall ensure that management and control systems and audits are implemented in such a way as to guarantee that Community funds are used properly and effectively. They shall provide the Commission with a description of these systems.

5.   The detailed rules for implementing paragraphs 1 to 4 shall be adopted in accordance with the procedure referred to in Article 56(2).
Management and control systems1.   Before the Commission approves the multiannual programme, in accordance with the procedure referred to in Article 56(2) the Member States shall ensure that management and control systems have been set up in accordance with Articles 26 to 32. They shall be responsible for ensuring that the systems function effectively throughout the programming period.

2.   Member States shall submit to the Commission, together with their draft multiannual programme, a description of the organisation and procedures of the responsible authorities, delegated authorities and certifying authorities, and the internal audit systems operating in those authorities and bodies, the audit authority, and any other bodies carrying out audits under its responsibility.

3.   The Commission shall review the application of this provision in the context of the preparation of the report for the period 2007 to 2010 referred to in Article 52(3).
Responsibilities of the Commission1.   The Commission shall satisfy itself in accordance with the procedure laid down in Article 34 that the Member States have set up management and control systems that comply with Articles 26 to 32, and on the basis of the annual audit reports and its own audits, that the systems function effectively during the programming period.

2.   Without prejudice to audits carried out by Member States, Commission officials or authorised Commission representatives may carry out on-the-spot checks to verify the effective functioning of the management and control systems, which may include audits of actions included in the annual programmes, with a minimum of three working days’ notice. Officials or authorised representatives of the Member State concerned may take part in such audits.

3.   The Commission may require a Member State to carry out on-the-spot checks to verify the correct functioning of the systems or the correctness of one or more transactions. Commission officials or authorised Commission representatives may take part in such checks.

4.   The Commission shall, in cooperation with the Member States, ensure that appropriate information, publicity and follow-up are provided for actions supported by the Fund.

5.   The Commission shall, in cooperation with the Member States, ensure that actions are consistent with, and complementary to, other relevant Community policies, instruments and initiatives.

6.   The Commission shall lay down guidelines to ensure the visibility of the funding granted under this Decision.
Cooperation with the audit authorities of the Member States1.   The Commission shall cooperate with the audit authorities to coordinate their respective audit plans and methods and shall immediately exchange the results of audits carried out of management and control systems in order to make the best possible use of control resources and to avoid unjustified duplication of work.

The Commission shall provide its comments on the audit strategy presented under Article 32 within not more than three months of its receipt.

2.   In determining its own audit strategy, the Commission shall identify those annual programmes which it considers satisfactory on the basis of its existing knowledge of the management and control systems.

For those programmes, the Commission may conclude that it can rely principally on the audit evidence provided by the Member States and that it will carry out its own on the spot checks only if there is evidence to suggest shortcomings in the systems.
Eligibility — declarations of expenditure1.   All declarations of expenditure shall include the amount of expenditure incurred by final beneficiaries in implementing the actions and the corresponding contribution from public or private funds.

2.   Expenditure shall correspond to the payments effected by the final beneficiaries. It shall be justified by receipted invoices or accounting documents of equivalent evidential value.

3.   Expenditure may be considered eligible for support from the Fund only if it is actually paid no earlier than 1 January of the year referred to in the financing decision approving the annual programme referred to in the third subparagraph of Article 23(4). The co-financed actions must not have been completed before the starting date for eligibility.

By way of exception, the period for which expenditure is eligible shall be fixed at three years for the expenditure implementing the actions supported under the 2007 annual programmes.

4.   The rules governing eligibility of expenditure within the framework of implemented actions co-financed by the Fund in the Member States under Article 4 shall be adopted in accordance with the procedure referred to in Article 56(2).
Completeness of payment to final beneficiariesMember States shall satisfy themselves that the responsible authority ensures that the final beneficiaries receive the total amount of the contribution from public funds as quickly as possible. No amounts shall be deducted or withheld, nor shall any further specific charge or other charge with equivalent effect be levied that would reduce these amounts for the final beneficiaries, provided that the final beneficiaries meet all the requirements regarding the eligibility of actions and expenses.
Use of the euro1.   Amounts set out in the draft multiannual and annual programmes of the Member States referred to in Articles 21 and 23 respectively, certified declarations of expenditure, requests for payments referred to in Article 29(1)(n), expenditure mentioned in the progress report on the implementation of the annual programme referred to in Article 41(4) and the final report on the implementation of the annual programme referred to in Article 53 shall be denominated in euros.

2.   Commission financing decisions approving the annual programmes of Member States referred to in the third subparagraph of Article 23(4), Commission commitments and Commission payments shall be denominated and carried out in euros.

3.   Member States which have not adopted the euro as their currency on the date of the request for payment shall convert into euros the amounts of expenditure incurred in national currency. This amount shall be converted into euros using the monthly accounting exchange rate of the Commission for the month during which the expenditure was entered in the accounts of the responsible authority of the programme concerned. This rate shall be published electronically by the Commission each month.

4.   When the euro becomes the currency of a Member State, the conversion procedure set out in paragraph 3 shall continue to apply to all expenditure recorded in the accounts by the certifying authority before the date of entry into force of the fixed conversion rate between the national currency and the euro.
CommitmentsCommunity budgetary commitments shall be made annually on the basis of the Commission financing decision approving the annual programme referred to in the third subparagraph of Article 23(4).
Payments — Prefinancing1.   Payments by the Commission of the contribution from the Fund shall be made in accordance with the budget commitments.

2.   Payments shall take the form of pre-financing and payment of the balance. They shall be made to the responsible authority designated by the Member State.

3.   A first pre-financing payment representing 50 % of the amount allocated in the financing decision approving the annual programme shall be made to the Member State within sixty days following the adoption of that decision.

4.   A second pre-financing payment shall be made no more than three months after the Commission has approved, within two months of the formal submission of a request for payment by a Member State, a progress report on the implementation of the annual programme and a certified declaration of expenditure drawn up in accordance with Article 31(1)(a), and Article 37 accounting for at least 60 % of the amount of the initial payment.

The amount of the second pre-financing payment made by the Commission shall not exceed 50 % of the total amount allocated by the financing decision approving the annual programme and, in any event, where a Member State has committed nationally an amount less than the amount indicated in the financing decision approving the annual programme, the balance of the amount of Community funds actually committed by the Member State for selected projects under the annual programme minus the first pre-financing payment.

5.   Any interest generated by pre-financing payments shall be posted to the annual programme concerned, being regarded as a resource for the Member State as national public contribution and shall be declared to the Commission at the time of the declaration of expenditure relating to the final report on the implementation of the annual programme concerned.

6.   The amounts paid as pre-financing shall be cleared from the accounts when the annual programme is closed.
Payment of balance1.   The Commission shall pay the balance provided it has received the following documents no later than nine months after the eligibility deadline for expenditure laid down in the financing decision approving the annual programme:

(a)

a certified declaration of expenditure, duly drawn up in accordance with Article 31(1)(a) and Article 37, and a request for payment of the balance or statement of reimbursement;

(b)

the final report on the implementation of the annual programme as set out in Article 53;

(c)

the annual audit report, opinion and declaration provided for in Article 32(3).

The payment of the balance shall be subject to the acceptance of the final report on the implementation of the annual programme and of the declaration assessing the validity of the request for payment of the balance.

2.   If the responsible authority fails to provide the documents required in paragraph 1 by the due date and in an acceptable format, the Commission shall decommit any part of the budget commitment of the corresponding annual programme that has not been used for payment of the pre-financing.

3.   The automatic cancellation procedure defined in paragraph 2 shall be suspended, for the amount of the projects concerned, where legal proceedings or administrative appeals having suspensive effects are under way at Member State level when the documents defined in paragraph 1 are submitted. The Member State shall, in the final report submitted, give detailed information on such projects, and send reports on progress made with regard to these projects every six months. Within three months of the conclusion of the legal proceedings or administrative appeal procedure, the Member State shall present the documents required in paragraph 1 for the projects concerned.

4.   The nine-month period referred to in paragraph 1 shall cease to run if the Commission adopts a decision suspending payments of the co-financing for the relevant annual programme in accordance with Article 44. The period shall start to run again from the date when the Commission decision referred to in Article 44(3) has been notified to the Member State.

5.   Without prejudice to Article 43, the Commission shall, within six months of receiving the documents referred to in paragraph 1 of this Article, inform the Member State of the amount of expenditure recognised by the Commission as chargeable to the Fund, and of any financial corrections deriving from the difference between declared expenditure and the expenditure recognised. The Member State shall have three months to present its comments.

6.   Within three months of receiving the Member State’s comments, the Commission shall decide on the amount of expenditure recognised as chargeable to the Fund, and recover the balance arising from the difference between final recognised expenditure and the sums already paid to that Member State.

7.   Subject to available funding, the Commission shall pay the balance within no more than sixty days from the date on which it accepts the documents referred to in paragraph 1. The balance of the budgetary commitment shall be decommitted within six months following the payment.
Withholding of payments1.   The payment shall be withheld by the authorising officer by delegation within the meaning of the Financial Regulation for a maximum period of six months if:

(a)

in a report of a national or Community audit body there is evidence to suggest a significant deficiency in the functioning of the management and control systems;

(b)

that officer has to carry out additional verifications following information coming to his notice which alerted him that expenditure in a certified declaration of expenditure is linked to a serious irregularity which has not been corrected.

2.   The Member State and the responsible authority shall be informed immediately of the reasons for the payment being withheld. The payment shall be withheld until the necessary measures are taken by the Member State.
Suspension of payments1.   All or part of the pre-financing and payments of the balance may be suspended by the Commission when:

(a)

there is a serious deficiency in the management and control system of the programme which affects the reliability of the procedure for certification of payments and for which corrective measures have not been taken; or

(b)

expenditure in a certified declaration of expenditure is linked to a serious irregularity which has not been corrected; or

(c)

a Member State has not complied with its obligations under Articles 33 and 34.

2.   The Commission may decide to suspend pre-financing and payments of the balance after having given the Member State the opportunity to present its observations within a period of three months.

3.   The Commission shall end suspension of pre-financing and payments of the balance when it considers that the Member State has taken the necessary measures to enable the suspension to be lifted.

4.   If the necessary measures are not taken by the Member State, the Commission may adopt a decision to cancel all or part of the net amount or cancel the Community contribution to the annual programme in accordance with Article 48.
Conservation of documentsWithout prejudice to the rules governing State aid under Article 87 of the Treaty, the responsible authority shall ensure that all the supporting documents regarding expenditure and audits on the programmes concerned are kept available for the Commission and the Court of Auditors for a period of five years following the closure of the programmes in accordance with Article 42(1).

This period shall be interrupted either in the case of legal proceedings or at the duly substantiated request of the Commission.

The documents shall be kept either in the form of the originals or in versions certified to be in conformity with the originals on commonly accepted data carriers.
Financial corrections by Member States1.   Member States shall, in the first instance, bear the responsibility for investigating irregularities, acting upon evidence of any major change affecting the nature or the conditions for the implementation or control of programmes and making the required financial corrections.

2.   Member States shall make the financial corrections required in connection with the individual or systemic irregularities detected in actions or annual programmes.

Corrections made by Member States shall consist in cancelling, and if applicable, recovering all or part of the Community contribution. Where the amount is not repaid in the time allowed by the relevant Member State, default interest shall be due at the rate provided for in Article 49(2). Member States shall take into account the nature and gravity of the irregularities and the financial loss to the Fund.

3.   In the event of systemic irregularities the relevant Member State shall extend its enquiries to cover all operations liable to be affected.

4.   Member States shall include in the final report on the implementation of the annual programme referred to in Article 53 a list of cancellation procedures initiated for the annual programme concerned.
Audit of accounts and financial corrections by the Commission1.   Without prejudice to the powers of the Court of Auditors or the checks carried out by the Member States in accordance with national laws, regulations and administrative provisions, Commission officials or authorised Commission representatives may carry out on-the-spot checks, including sample checks, on the actions financed by the Fund and on management and control systems with a minimum of three working days’ notice. The Commission shall give notice to the Member State concerned with a view to obtaining all the assistance necessary. Officials or authorised representatives of the Member State concerned may take part in such checks.

The Commission may require the Member State concerned to carry out an on-the-spot check to verify the accuracy of one or more transactions. Commission officials or authorised Commission representatives may take part in such checks.

2.   If, after completing the necessary verifications, the Commission concludes that a Member State is not complying with its obligations under Article 33, it shall suspend the pre-financing or payment of the balance in accordance with Article 44.
Criteria for the corrections1.   The Commission may make financial corrections by cancelling all or part of the Community contribution to an annual programme where, after carrying out the necessary examination, it concludes that:

(a)

there is a serious deficiency in the management and control system of the programme which has put at risk the Community contribution already paid to the programme;

(b)

expenditure contained in a certified declaration of expenditure is irregular and has not been corrected by the Member State prior to the opening of the correction procedure under this paragraph;

(c)

a Member State has not complied with its obligations under Article 33 prior to the opening of the correction procedure under this paragraph.

The Commission shall decide after having taken into account any comments made by the Member State.

2.   The Commission shall base its financial corrections on individual cases of irregularity identified, taking account of the systemic nature of the irregularity to determine whether a flat-rate or extrapolated correction should be applied. Where the irregularity relates to a declaration of expenditure for which a reasonable assurance had previously been given by the audit authority in accordance with Article 32(3)(b), there will be a presumption of a systemic problem giving rise to the application of a flat-rate or extrapolated correction, unless the Member State can provide proof within three months to rebut this presumption.

3.   The Commission shall, when deciding the amount of a correction, take account of the importance of the irregularity and the extent and financial implications of the deficiencies found in the annual programme concerned.

4.   Where the Commission bases its position on the facts established by auditors other than those of its own services, it shall draw its own conclusions regarding the financial consequences, after examining the measures taken by the Member State concerned under Article 34, the reports of notified irregularities and any replies from the Member State.
Repayment1.   Any repayment due to be made to the general budget of the European Union shall be effected before the due date indicated in the order for recovery drawn up in accordance with Article 72 of the Financial Regulation. This due date shall be the last day of the second month following the issuing of the order.

2.   Any delay in effecting repayment shall give rise to interest on account of late payment, starting on the due date and ending on the date of actual payment. The rate of such interest shall be the rate applied by the European Central Bank to its principal refinancing operations, as published in the C series of the Official Journal of the European Union, in force on the first calendar day of the month in which the due date falls, increased by three and a half percentage points.
Obligations of Member StatesA financial correction by the Commission shall not prejudice the Member State’s obligation to pursue recoveries under Article 46.
Monitoring and evaluation1.   The Commission shall carry out regular monitoring of the Fund in cooperation with the Member States.

2.   The Fund shall be evaluated by the Commission in partnership with the Member States to assess the relevance, effectiveness and impact of actions in the light of the objectives referred to in Article 3 in the context of the preparation for the reports set out in Article 52(3).

3.   The Commission shall also consider the complementarity between the actions implemented under the Fund and those pursued under other relevant Community policies, instruments and initiatives.

4.   As a part of the report for the period 2007 to 2010 referred to in Article 52(3)(c), the Commission shall assess the impact of the Fund on the development of the policy and legislation on external border control, assess the synergies between the Fund and the tasks of the Agency as well as the appropriateness of the criteria established to allocate the funds between the Member States in light of the objectives pursued by the European Union in this area.
Reporting obligations1.   In each Member State the responsible authority shall take the necessary measures to ensure project monitoring and evaluation.

To that end, the agreements and contracts it concludes with the organisations responsible for the implementation of the actions shall include clauses laying down an obligation to submit regular and detailed reports on the progress of implementation and completion of the assigned objectives, which shall be the basis for, respectively, the progress and final reports on the implementation of the annual programme.

2.   The Member States shall submit to the Commission:

(a)

by 30 June 2010, an evaluation report on the implementation of actions co-financed by the Fund;

(b)

by 30 June 2012 for the period 2007 to 2010 and by 30 June 2015 for the period 2011 to 2013 respectively, an evaluation report on the results and impact of actions co-financed by the Fund.

3.   The Commission shall submit to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions:

(a)

by 30 June 2010, a report to review Articles 14 and 15, together with proposals for amendments if deemed necessary;

(b)

by 31 December 2010, an intermediate report on the results achieved and on qualitative and quantitative aspects of implementation of the Fund, together with a proposal on the Fund’s future development;

(c)

by 31 December 2012 for the period 2007 to 2010 and 31 December 2015 for the period 2011 to 2013 respectively, an ex-post evaluation report.
Final report on the implementation of the annual programme1.   The final report on the implementation of the annual programme shall include the following information in order to obtain a clear view of the implementation of the programme:

(a)

the financial and operational implementation of the annual programme;

(b)

the progress made in implementing the multiannual programme and its priorities in relation to its specific, verifiable targets, with a quantification, wherever and whenever they lend themselves to quantification, of the indicators;

(c)

the steps taken by the responsible authority to ensure the quality and effectiveness of implementation, in particular:

(i)

monitoring and evaluation measures, including data collection arrangements;

(ii)

a summary of any significant problems encountered in implementing the operational programme and any measures taken;

(iii)

the use made of technical assistance;

(d)

the measures taken to provide information on and make public the annual and multiannual programmes.

2.   The report shall be judged acceptable where it contains all the information listed in paragraph 1. The Commission shall reach a decision on the content of the report submitted by the responsible authority within two months of having received all the information referred to in paragraph 1, which shall be acknowledged to the Member States. If the Commission does not respond within the time limit laid down, the report shall be deemed to be accepted.

3.   The Commission shall communicate to the Agency the approved final reports on the implementation of the annual programme.
Preparation of the multiannual programme1.   By way of derogation from Article 20, Member States shall:

(a)

as soon as possible after 7 June 2007 but no later than 22 June 2007, designate the national responsible authority referred to in Article 27(1)(a), as well as, where appropriate, the delegated authority;

(b)

by 30 September 2007, submit a description of the management and control systems referred to in Article 34(2).

2.   By 1 July 2007, the Commission shall provide Member States with:

(a)

an estimate of the amounts allocated to them for the financial year 2007;

(b)

estimates of the amounts to be allocated to them for the financial years 2008 to 2013, on the basis of an extrapolation of the calculation for the estimate for the financial year 2007, bearing in mind the proposed annual appropriations for the years 2007 to 2013 as set out in the Financial Framework.
The preparation of the 2007 and 2008 annual programmes1.   By way of derogation from Article 23, the following time table shall apply for implementation in the financial year 2007 and 2008:

(a)

by 1 July 2007, the Commission shall provide Member States with an estimate of the amounts allocated to them for the financial year 2007;

(b)

by 1 December 2007, Member States shall present the draft annual programme for 2007 to the Commission;

(c)

by 1 March 2008, Member States shall present the draft annual programme for 2008 to the Commission.

2.   As concerns the 2007 annual programme, expenditure actually disbursed between 1 January 2007 and the date on which the financing decision approving the annual programme of the Member State concerned is adopted may qualify for support from the Fund.

3.   To allow for the adoption in 2008 of financing decisions approving the annual programme for 2007, the Commission shall make the Community budgetary commitment for 2007 on the basis of the estimate of the amount to be allocated to the Member States, calculated as provided by Articles 14 and 15.
Committee1.   The Commission shall be assisted by the common Committee ‘Solidarity and Management of Migration Flows’, established by this Decision.

2.   Where reference is made to this paragraph, Articles 4 and 7 of Decision 1999/468/EC shall apply, having regard to the provisions of Article 8 thereof.

3.   Where reference is made to this paragraph, Article 5a(1) to (4) and 5(b) and Article 7 of Decision 1999/468/EC shall apply, having regard to the provisions of Article 8 thereof.

The time-limits laid down in Article 5a(3)(c), (4)(b) and (4)(e) of Decision 1999/468/EC shall be set at six weeks.
ReviewThe European Parliament and the Council shall review this Decision on the basis of a proposal from the Commission by 30 June 2013.
Entry into force and applicationThis Decision shall enter into force on the day following its publication in theOfficial Journal of the European Union.

This Decision shall apply from 7 June 2007, with the exception of Articles 14, 15, 20, 21, 23, 27, Article 33(2), Article 33(5), Article 34, Article 37(4) and Article 56 which shall apply from 1 January 2007.
AddresseesThis Decision is addressed to the Member States in accordance with the Treaty establishing the European Community.

Pending: 32007D0559

                                January 16, 2026                            

14.8.2007
EN
Official Journal of the European Union
L 212/20

(1)
Annex D to Directive 64/432/EEC provides that a Member State or part of a Member State may, as regards bovine herds, be considered officially enzootic-bovine-leukosis-free subject to compliance with certain conditions set out in that Directive.

(2)
The lists of regions of Member States declared free of enzootic bovine leukosis are set out in Commission Decision 2003/467/EC of 23 June 2003 establishing the official tuberculosis, brucellosis and enzootic-bovine-leukosis-free status of certain Member States and regions of Member States as regards bovine herds(2).

(3)
As regards Poland, ‘powiat’ is the primary administrative region referred to in Article 2(2)(p) of Directive 64/432/EEC. The unpublished Annex X/25 to Commission Decision 2005/176/EC of 1 March 2005 laying down the codified form and the codes for the notification of animal diseases pursuant to Council Directive 82/894/EEC(3)listspowiatywithin the respective superior administrative unit of a ‘voivodship’.

(4)
Poland has now submitted to the Commission documentation demonstrating compliance with the appropriate conditions provided for in Directive 64/432/EEC as regards that certainpowiatymay be considered officially enzootic-bovine-leukosis-free regions of Poland.

(5)
Following evaluation of the documentation submitted by Poland, thosepowiatyin Poland should be recognised as officially enzootic-bovine-leukosis-free regions of that Member State.

(6)
Decision 2003/467/EC should therefore be amended accordingly.

(7)
The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,

—
Voivodship DolnośląskiePowiaty:Bolesławiecki, Jaworski, Jeleniogórski, Jelenia Góra, Kamiennogórski, Legnicki, Legnica, Lubański, Lubiński, Lwówecki, Polkowicki, Wołowski, Zgorzelecki, Złotoryjski.
Powiaty:
Bolesławiecki, Jaworski, Jeleniogórski, Jelenia Góra, Kamiennogórski, Legnicki, Legnica, Lubański, Lubiński, Lwówecki, Polkowicki, Wołowski, Zgorzelecki, Złotoryjski.

Powiaty:
Bolesławiecki, Jaworski, Jeleniogórski, Jelenia Góra, Kamiennogórski, Legnicki, Legnica, Lubański, Lubiński, Lwówecki, Polkowicki, Wołowski, Zgorzelecki, Złotoryjski.

Powiaty:
Bolesławiecki, Jaworski, Jeleniogórski, Jelenia Góra, Kamiennogórski, Legnicki, Legnica, Lubański, Lubiński, Lwówecki, Polkowicki, Wołowski, Zgorzelecki, Złotoryjski.

—
Voivodship ŁódzkiePowiaty:Brzeziński, Łaski, Łódzki, Łódź, Opoczyński, Pabianicki, Pajęczański, Piotrkowski, Piotrków Trybunalski, Poddębicki, Rawski, Skierniewicki, Skierniewice, Tomaszowski, Wieluński, Zduńskowolski.
Powiaty:
Brzeziński, Łaski, Łódzki, Łódź, Opoczyński, Pabianicki, Pajęczański, Piotrkowski, Piotrków Trybunalski, Poddębicki, Rawski, Skierniewicki, Skierniewice, Tomaszowski, Wieluński, Zduńskowolski.

Powiaty:
Brzeziński, Łaski, Łódzki, Łódź, Opoczyński, Pabianicki, Pajęczański, Piotrkowski, Piotrków Trybunalski, Poddębicki, Rawski, Skierniewicki, Skierniewice, Tomaszowski, Wieluński, Zduńskowolski.

Powiaty:
Brzeziński, Łaski, Łódzki, Łódź, Opoczyński, Pabianicki, Pajęczański, Piotrkowski, Piotrków Trybunalski, Poddębicki, Rawski, Skierniewicki, Skierniewice, Tomaszowski, Wieluński, Zduńskowolski.

—
Voivodship MałopolskiePowiaty:Brzeski, Bocheński, Chrzanowski, Gorlicki, Miechowski, Myślenicki, Oświęcimski, Olkuski, Tarnowski, Tarnów, Wielicki.
Powiaty:
Brzeski, Bocheński, Chrzanowski, Gorlicki, Miechowski, Myślenicki, Oświęcimski, Olkuski, Tarnowski, Tarnów, Wielicki.

Powiaty:
Brzeski, Bocheński, Chrzanowski, Gorlicki, Miechowski, Myślenicki, Oświęcimski, Olkuski, Tarnowski, Tarnów, Wielicki.

Powiaty:
Brzeski, Bocheński, Chrzanowski, Gorlicki, Miechowski, Myślenicki, Oświęcimski, Olkuski, Tarnowski, Tarnów, Wielicki.

—
Voivodship PodkarpackiePowiaty:Bieszczadzki, Brzozowski, Jasielski, Krośnieński, Krosno, Leski, Leżajski, Łańcucki, Rzeszowski, Rzeszów, Sanocki, Strzyżowski.
Powiaty:
Bieszczadzki, Brzozowski, Jasielski, Krośnieński, Krosno, Leski, Leżajski, Łańcucki, Rzeszowski, Rzeszów, Sanocki, Strzyżowski.

Powiaty:
Bieszczadzki, Brzozowski, Jasielski, Krośnieński, Krosno, Leski, Leżajski, Łańcucki, Rzeszowski, Rzeszów, Sanocki, Strzyżowski.

Powiaty:
Bieszczadzki, Brzozowski, Jasielski, Krośnieński, Krosno, Leski, Leżajski, Łańcucki, Rzeszowski, Rzeszów, Sanocki, Strzyżowski.

—
Voivodship ŚląskiePowiaty:Będziński, Bielski, Bielsko Biała, Bytom, Chorzów, Cieszyński, Częstochowski, Częstochowa, Dąbrowa, Gliwicki, Gliwice, Jastrzębie Zdrój, Jaworzno, Katowice, Kłobucki, Lubliniecki, Mikołowski, Mysłowice, Myszkowski, Piekary Śląskie, Pszczyński, Raciborski, Ruda Śląska, Rybnicki, Rybnik, Siemianowice, Sosnowiec, Świętochłowice, Tarnogórski, Tychy, Tyski, Wodzisławski, Zabrze, Zawierciański, Żory, Żywiecki.
Powiaty:
Będziński, Bielski, Bielsko Biała, Bytom, Chorzów, Cieszyński, Częstochowski, Częstochowa, Dąbrowa, Gliwicki, Gliwice, Jastrzębie Zdrój, Jaworzno, Katowice, Kłobucki, Lubliniecki, Mikołowski, Mysłowice, Myszkowski, Piekary Śląskie, Pszczyński, Raciborski, Ruda Śląska, Rybnicki, Rybnik, Siemianowice, Sosnowiec, Świętochłowice, Tarnogórski, Tychy, Tyski, Wodzisławski, Zabrze, Zawierciański, Żory, Żywiecki.

Powiaty:
Będziński, Bielski, Bielsko Biała, Bytom, Chorzów, Cieszyński, Częstochowski, Częstochowa, Dąbrowa, Gliwicki, Gliwice, Jastrzębie Zdrój, Jaworzno, Katowice, Kłobucki, Lubliniecki, Mikołowski, Mysłowice, Myszkowski, Piekary Śląskie, Pszczyński, Raciborski, Ruda Śląska, Rybnicki, Rybnik, Siemianowice, Sosnowiec, Świętochłowice, Tarnogórski, Tychy, Tyski, Wodzisławski, Zabrze, Zawierciański, Żory, Żywiecki.

Powiaty:
Będziński, Bielski, Bielsko Biała, Bytom, Chorzów, Cieszyński, Częstochowski, Częstochowa, Dąbrowa, Gliwicki, Gliwice, Jastrzębie Zdrój, Jaworzno, Katowice, Kłobucki, Lubliniecki, Mikołowski, Mysłowice, Myszkowski, Piekary Śląskie, Pszczyński, Raciborski, Ruda Śląska, Rybnicki, Rybnik, Siemianowice, Sosnowiec, Świętochłowice, Tarnogórski, Tychy, Tyski, Wodzisławski, Zabrze, Zawierciański, Żory, Żywiecki.

—
Voivodship ŚwiętokrzyskiePowiaty:Buski, Jędrzejowski, Kazimierski, Kielecki, Kielce, Konecki, Opatowski, Ostrowiecki, Pińczowski, Sandomierski, Skarżyski, Starachowicki, Staszowski, Włoszczowski.
Powiaty:
Buski, Jędrzejowski, Kazimierski, Kielecki, Kielce, Konecki, Opatowski, Ostrowiecki, Pińczowski, Sandomierski, Skarżyski, Starachowicki, Staszowski, Włoszczowski.

Powiaty:
Buski, Jędrzejowski, Kazimierski, Kielecki, Kielce, Konecki, Opatowski, Ostrowiecki, Pińczowski, Sandomierski, Skarżyski, Starachowicki, Staszowski, Włoszczowski.

Powiaty:
Buski, Jędrzejowski, Kazimierski, Kielecki, Kielce, Konecki, Opatowski, Ostrowiecki, Pińczowski, Sandomierski, Skarżyski, Starachowicki, Staszowski, Włoszczowski.

—
Voivodship WielkopolskiePowiaty:Jarociński, Kaliski, Kalisz, Kolski, Koniński, Konin, Krotoszyński, Słupecki, Turecki, Wrzesiński.’
Powiaty:
Jarociński, Kaliski, Kalisz, Kolski, Koniński, Konin, Krotoszyński, Słupecki, Turecki, Wrzesiński.’

Powiaty:
Jarociński, Kaliski, Kalisz, Kolski, Koniński, Konin, Krotoszyński, Słupecki, Turecki, Wrzesiński.’

Powiaty:
Jarociński, Kaliski, Kalisz, Kolski, Koniński, Konin, Krotoszyński, Słupecki, Turecki, Wrzesiński.’

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Directive 64/432/EEC of 26 June 1964 on animal health problems affecting intra-Community trade in bovine animals and swine(1), and in particular Annex D (I) (E) thereto,

(1) Annex D to Directive 64/432/EEC provides that a Member State or part of a Member State may, as regards bovine herds, be considered officially enzootic-bovine-leukosis-free subject to compliance with certain conditions set out in that Directive.

(2) The lists of regions of Member States declared free of enzootic bovine leukosis are set out in Commission Decision 2003/467/EC of 23 June 2003 establishing the official tuberculosis, brucellosis and enzootic-bovine-leukosis-free status of certain Member States and regions of Member States as regards bovine herds(2).

(3) As regards Poland, ‘powiat’ is the primary administrative region referred to in Article 2(2)(p) of Directive 64/432/EEC. The unpublished Annex X/25 to Commission Decision 2005/176/EC of 1 March 2005 laying down the codified form and the codes for the notification of animal diseases pursuant to Council Directive 82/894/EEC(3)listspowiatywithin the respective superior administrative unit of a ‘voivodship’.

(4) Poland has now submitted to the Commission documentation demonstrating compliance with the appropriate conditions provided for in Directive 64/432/EEC as regards that certainpowiatymay be considered officially enzootic-bovine-leukosis-free regions of Poland.

(5) Following evaluation of the documentation submitted by Poland, thosepowiatyin Poland should be recognised as officially enzootic-bovine-leukosis-free regions of that Member State.

(6) Decision 2003/467/EC should therefore be amended accordingly.

(7) The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,

HAS ADOPTED THIS DECISION:
Article 1

Annex III to Decision 2003/467/EC is amended in accordance with the Annex to this Decision.
Article 2

This Decision is addressed to the Member States.
THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Directive 64/432/EEC of 26 June 1964 on animal health problems affecting intra-Community trade in bovine animals and swine(1), and in particular Annex D (I) (E) thereto,

(1) Annex D to Directive 64/432/EEC provides that a Member State or part of a Member State may, as regards bovine herds, be considered officially enzootic-bovine-leukosis-free subject to compliance with certain conditions set out in that Directive.

(2) The lists of regions of Member States declared free of enzootic bovine leukosis are set out in Commission Decision 2003/467/EC of 23 June 2003 establishing the official tuberculosis, brucellosis and enzootic-bovine-leukosis-free status of certain Member States and regions of Member States as regards bovine herds(2).

(3) As regards Poland, ‘powiat’ is the primary administrative region referred to in Article 2(2)(p) of Directive 64/432/EEC. The unpublished Annex X/25 to Commission Decision 2005/176/EC of 1 March 2005 laying down the codified form and the codes for the notification of animal diseases pursuant to Council Directive 82/894/EEC(3)listspowiatywithin the respective superior administrative unit of a ‘voivodship’.

(4) Poland has now submitted to the Commission documentation demonstrating compliance with the appropriate conditions provided for in Directive 64/432/EEC as regards that certainpowiatymay be considered officially enzootic-bovine-leukosis-free regions of Poland.

(5) Following evaluation of the documentation submitted by Poland, thosepowiatyin Poland should be recognised as officially enzootic-bovine-leukosis-free regions of that Member State.

(6) Decision 2003/467/EC should therefore be amended accordingly.

(7) The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,

HAS ADOPTED THIS DECISION:
Annex III to Decision 2003/467/EC is amended in accordance with the Annex to this Decision.
This Decision is addressed to the Member States.
ANNEXIn Chapter 2 of Annex III to Decision 2003/467/EC, the second paragraph concerning Poland is replaced by the following:

‘In Poland:
— | Voivodship DolnośląskiePowiaty:Bolesławiecki, Jaworski, Jeleniogórski, Jelenia Góra, Kamiennogórski, Legnicki, Legnica, Lubański, Lubiński, Lwówecki, Polkowicki, Wołowski, Zgorzelecki, Złotoryjski. | Powiaty: | Bolesławiecki, Jaworski, Jeleniogórski, Jelenia Góra, Kamiennogórski, Legnicki, Legnica, Lubański, Lubiński, Lwówecki, Polkowicki, Wołowski, Zgorzelecki, Złotoryjski.

Powiaty: | Bolesławiecki, Jaworski, Jeleniogórski, Jelenia Góra, Kamiennogórski, Legnicki, Legnica, Lubański, Lubiński, Lwówecki, Polkowicki, Wołowski, Zgorzelecki, Złotoryjski.

— | Voivodship ŁódzkiePowiaty:Brzeziński, Łaski, Łódzki, Łódź, Opoczyński, Pabianicki, Pajęczański, Piotrkowski, Piotrków Trybunalski, Poddębicki, Rawski, Skierniewicki, Skierniewice, Tomaszowski, Wieluński, Zduńskowolski. | Powiaty: | Brzeziński, Łaski, Łódzki, Łódź, Opoczyński, Pabianicki, Pajęczański, Piotrkowski, Piotrków Trybunalski, Poddębicki, Rawski, Skierniewicki, Skierniewice, Tomaszowski, Wieluński, Zduńskowolski.

Powiaty: | Brzeziński, Łaski, Łódzki, Łódź, Opoczyński, Pabianicki, Pajęczański, Piotrkowski, Piotrków Trybunalski, Poddębicki, Rawski, Skierniewicki, Skierniewice, Tomaszowski, Wieluński, Zduńskowolski.

— | Voivodship MałopolskiePowiaty:Brzeski, Bocheński, Chrzanowski, Gorlicki, Miechowski, Myślenicki, Oświęcimski, Olkuski, Tarnowski, Tarnów, Wielicki. | Powiaty: | Brzeski, Bocheński, Chrzanowski, Gorlicki, Miechowski, Myślenicki, Oświęcimski, Olkuski, Tarnowski, Tarnów, Wielicki.

Powiaty: | Brzeski, Bocheński, Chrzanowski, Gorlicki, Miechowski, Myślenicki, Oświęcimski, Olkuski, Tarnowski, Tarnów, Wielicki.

— | Voivodship PodkarpackiePowiaty:Bieszczadzki, Brzozowski, Jasielski, Krośnieński, Krosno, Leski, Leżajski, Łańcucki, Rzeszowski, Rzeszów, Sanocki, Strzyżowski. | Powiaty: | Bieszczadzki, Brzozowski, Jasielski, Krośnieński, Krosno, Leski, Leżajski, Łańcucki, Rzeszowski, Rzeszów, Sanocki, Strzyżowski.

Powiaty: | Bieszczadzki, Brzozowski, Jasielski, Krośnieński, Krosno, Leski, Leżajski, Łańcucki, Rzeszowski, Rzeszów, Sanocki, Strzyżowski.

— | Voivodship ŚląskiePowiaty:Będziński, Bielski, Bielsko Biała, Bytom, Chorzów, Cieszyński, Częstochowski, Częstochowa, Dąbrowa, Gliwicki, Gliwice, Jastrzębie Zdrój, Jaworzno, Katowice, Kłobucki, Lubliniecki, Mikołowski, Mysłowice, Myszkowski, Piekary Śląskie, Pszczyński, Raciborski, Ruda Śląska, Rybnicki, Rybnik, Siemianowice, Sosnowiec, Świętochłowice, Tarnogórski, Tychy, Tyski, Wodzisławski, Zabrze, Zawierciański, Żory, Żywiecki. | Powiaty: | Będziński, Bielski, Bielsko Biała, Bytom, Chorzów, Cieszyński, Częstochowski, Częstochowa, Dąbrowa, Gliwicki, Gliwice, Jastrzębie Zdrój, Jaworzno, Katowice, Kłobucki, Lubliniecki, Mikołowski, Mysłowice, Myszkowski, Piekary Śląskie, Pszczyński, Raciborski, Ruda Śląska, Rybnicki, Rybnik, Siemianowice, Sosnowiec, Świętochłowice, Tarnogórski, Tychy, Tyski, Wodzisławski, Zabrze, Zawierciański, Żory, Żywiecki.

Powiaty: | Będziński, Bielski, Bielsko Biała, Bytom, Chorzów, Cieszyński, Częstochowski, Częstochowa, Dąbrowa, Gliwicki, Gliwice, Jastrzębie Zdrój, Jaworzno, Katowice, Kłobucki, Lubliniecki, Mikołowski, Mysłowice, Myszkowski, Piekary Śląskie, Pszczyński, Raciborski, Ruda Śląska, Rybnicki, Rybnik, Siemianowice, Sosnowiec, Świętochłowice, Tarnogórski, Tychy, Tyski, Wodzisławski, Zabrze, Zawierciański, Żory, Żywiecki.

— | Voivodship ŚwiętokrzyskiePowiaty:Buski, Jędrzejowski, Kazimierski, Kielecki, Kielce, Konecki, Opatowski, Ostrowiecki, Pińczowski, Sandomierski, Skarżyski, Starachowicki, Staszowski, Włoszczowski. | Powiaty: | Buski, Jędrzejowski, Kazimierski, Kielecki, Kielce, Konecki, Opatowski, Ostrowiecki, Pińczowski, Sandomierski, Skarżyski, Starachowicki, Staszowski, Włoszczowski.

Powiaty: | Buski, Jędrzejowski, Kazimierski, Kielecki, Kielce, Konecki, Opatowski, Ostrowiecki, Pińczowski, Sandomierski, Skarżyski, Starachowicki, Staszowski, Włoszczowski.

— | Voivodship WielkopolskiePowiaty:Jarociński, Kaliski, Kalisz, Kolski, Koniński, Konin, Krotoszyński, Słupecki, Turecki, Wrzesiński.’ | Powiaty: | Jarociński, Kaliski, Kalisz, Kolski, Koniński, Konin, Krotoszyński, Słupecki, Turecki, Wrzesiński.’

Powiaty: | Jarociński, Kaliski, Kalisz, Kolski, Koniński, Konin, Krotoszyński, Słupecki, Turecki, Wrzesiński.’

Pending: 32007D0371

                                January 16, 2026                            

1.6.2007
EN
Official Journal of the European Union
L 140/49

(1)
Breeders' organizations or associations which maintain or establish herd-books for pure-bred breeding animals of the bovine species may be officially recognised only if they comply with Commission Decision 84/247/EEC(2).

(2)
Animals of the bovine species may be entered in a herd-book only if they comply with Decision 84/419/EEC(3).

(3)
Decision 84/419/EEC does not contain specific provisions for the establishment of herd-books for new breeds, and only allows pure-bred animals of the same breed for entry into the main section of the herd-book of a particular breed.

(4)
The criteria for entering bovine animals in herd-books should however consider the specific situation of establishing new breeds. The creation of a new breed may imply the entry of animals from other breeds into the main section of a herd-book.

(5)
It is therefore necessary, during the period of establishment of a new herd-book, to provide for a derogation from the rule according to which only pure-bred animals of the same breed can enter the main section of the herd-book of a particular breed. This period of establishment should be defined in the breeding programme of the breeders' organization or association. In order to avoid confusion with the name of an existing breed a distinct name should be chosen for the new breed.

(6)
With a view to the progressive improvement of existing breeds, Decision 84/419/EEC allows the entry into the supplementary section of a herd-book of females from other breeds or non pure-bred females only. Their genes may be infused into the main section through their female progeny only.

(7)
In order to allow more flexibility to approved breeding organisations the entry of males into the supplementary section should also be allowed. In order to avoid uncontrolled genetic changes of the breed, their genes should be infused into the main section through their female progeny only.

(8)
In order to ensure the mutual recognition between herd-books of the same breed and to inform buyers of breeding animals and their germ products, the internal rules of officially recognised breeding organizations and associations should clearly mention the name of the breed and, in case of a new breed, define the establishing period.

(9)
It is furthermore necessary to include within the criteria for the recognition of organisations associations and for entering cattle in herd-books appropriate references to Regulation (EC) No 1760/2000 of the European Parliament and of the Council of 17 July 2000 establishing a system for the identification and registration of bovine animals and regarding the labelling of beef and beef products and repealing Council Regulation (EC) No 820/97(4).

(10)
The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on Zootechnics,

1.
Article 1 is replaced by the following:‘Article 11.   To qualify for entry in the main section of the herd-book of its breed an animal must:(a)be descended from parents and grandparents entered in the main section of the herd-book of that same breed;(b)be identified and registered in accordance with Regulation (EC) No 1760/2000 of the Parliament and of the Council(*1)and the rules adopted for its implementation;(c)have a pedigree established in accordance with the rules of that herd-book.2.   By way of derogation from paragraph 1(a), pure-bred animals or descendants from pure-bred animals of different breeds may be entered directly into the main section of a new herd-book during the period of establishment of a herd-book for a new breed.The period of establishment of the new breed shall be defined in the breeding programme of the breeders' organization or association, under the control and with the agreement of the competent authorities, in accordance with Decision 84/247/EEC. The new breed shall be assigned a name that cannot be confused with the name of an existing breed.3.   Whenever an animal is entered in the main section of a new herd-book, and the animal or one of its parents is already registered in another existing herd-book, reference should be documented to the name of that existing herd-book, where the animal or parent was entered first time after birth, together with the original herd-book number.(*1)OJ L 204, 11.8.2000, p. 1. Regulation as last amended by Council Regulation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1).’ "
(a)
be descended from parents and grandparents entered in the main section of the herd-book of that same breed;
(b)
be identified and registered in accordance with Regulation (EC) No 1760/2000 of the Parliament and of the Council(*1)and the rules adopted for its implementation;
(c)
have a pedigree established in accordance with the rules of that herd-book.

(a)
be descended from parents and grandparents entered in the main section of the herd-book of that same breed;

(b)
be identified and registered in accordance with Regulation (EC) No 1760/2000 of the Parliament and of the Council(*1)and the rules adopted for its implementation;

(c)
have a pedigree established in accordance with the rules of that herd-book.

(a)
be descended from parents and grandparents entered in the main section of the herd-book of that same breed;

(b)
be identified and registered in accordance with Regulation (EC) No 1760/2000 of the Parliament and of the Council(*1)and the rules adopted for its implementation;

(c)
have a pedigree established in accordance with the rules of that herd-book.

2.
In paragraphs 1 and 2 of Article 3, the word ‘female’ is replaced by the word ‘animal’.

‘3.
have a set of rules covering:(a)the definition of the breed's characteristics, including the name of the breed;(b)the identification and registration of animals in accordance with the system and content of the database required by Regulation (EC) No 1760/2000(*1)and the rules adopted for its implementation;(c)the system for recording pedigrees;(d)the definition of its breeding objectives, which in case of the establishment of a herd-book for a new breed, shall include the detailed circumstances of establishment of the new breed;(e)the systems for making use of livestock performance data;(f)the division of the herd-book, if there are different conditions for entering animals or if there are different procedures for classifying the animals entered in the book.
(a)
the definition of the breed's characteristics, including the name of the breed;
(b)
the identification and registration of animals in accordance with the system and content of the database required by Regulation (EC) No 1760/2000(*1)and the rules adopted for its implementation;
(c)
the system for recording pedigrees;
(d)
the definition of its breeding objectives, which in case of the establishment of a herd-book for a new breed, shall include the detailed circumstances of establishment of the new breed;
(e)
the systems for making use of livestock performance data;
(f)
the division of the herd-book, if there are different conditions for entering animals or if there are different procedures for classifying the animals entered in the book.

(a)
the definition of the breed's characteristics, including the name of the breed;

(b)
the identification and registration of animals in accordance with the system and content of the database required by Regulation (EC) No 1760/2000(*1)and the rules adopted for its implementation;

(c)
the system for recording pedigrees;

(d)
the definition of its breeding objectives, which in case of the establishment of a herd-book for a new breed, shall include the detailed circumstances of establishment of the new breed;

(e)
the systems for making use of livestock performance data;

(f)
the division of the herd-book, if there are different conditions for entering animals or if there are different procedures for classifying the animals entered in the book.

(a)
the definition of the breed's characteristics, including the name of the breed;

(b)
the identification and registration of animals in accordance with the system and content of the database required by Regulation (EC) No 1760/2000(*1)and the rules adopted for its implementation;

(c)
the system for recording pedigrees;

(d)
the definition of its breeding objectives, which in case of the establishment of a herd-book for a new breed, shall include the detailed circumstances of establishment of the new breed;

(e)
the systems for making use of livestock performance data;

(f)
the division of the herd-book, if there are different conditions for entering animals or if there are different procedures for classifying the animals entered in the book.

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Directive 77/504/EEC of 25 July 1977 on pure-bred breeding animals of the bovine species(1), and in particular the second, third and fourth indent of Article 6 thereof,

(1) Breeders’ organizations or associations which maintain or establish herd-books for pure-bred breeding animals of the bovine species may be officially recognised only if they comply with Commission Decision 84/247/EEC(2).

(2) Animals of the bovine species may be entered in a herd-book only if they comply with Decision 84/419/EEC(3).

(3) Decision 84/419/EEC does not contain specific provisions for the establishment of herd-books for new breeds, and only allows pure-bred animals of the same breed for entry into the main section of the herd-book of a particular breed.

(4) The criteria for entering bovine animals in herd-books should however consider the specific situation of establishing new breeds. The creation of a new breed may imply the entry of animals from other breeds into the main section of a herd-book.

(5) It is therefore necessary, during the period of establishment of a new herd-book, to provide for a derogation from the rule according to which only pure-bred animals of the same breed can enter the main section of the herd-book of a particular breed. This period of establishment should be defined in the breeding programme of the breeders’ organization or association. In order to avoid confusion with the name of an existing breed a distinct name should be chosen for the new breed.

(6) With a view to the progressive improvement of existing breeds, Decision 84/419/EEC allows the entry into the supplementary section of a herd-book of females from other breeds or non pure-bred females only. Their genes may be infused into the main section through their female progeny only.

(7) In order to allow more flexibility to approved breeding organisations the entry of males into the supplementary section should also be allowed. In order to avoid uncontrolled genetic changes of the breed, their genes should be infused into the main section through their female progeny only.

(8) In order to ensure the mutual recognition between herd-books of the same breed and to inform buyers of breeding animals and their germ products, the internal rules of officially recognised breeding organizations and associations should clearly mention the name of the breed and, in case of a new breed, define the establishing period.

(9) It is furthermore necessary to include within the criteria for the recognition of organisations associations and for entering cattle in herd-books appropriate references to Regulation (EC) No 1760/2000 of the European Parliament and of the Council of 17 July 2000 establishing a system for the identification and registration of bovine animals and regarding the labelling of beef and beef products and repealing Council Regulation (EC) No 820/97(4).

(10) The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on Zootechnics,

HAS ADOPTED THIS DECISION:
Article 1

The Annex to Decision 84/247/EEC is amended in accordance with the Annex to this Decision.
Article 2

Decision 84/419/EEC is amended as follows:

1.

Article 1 is replaced by the following:

1.   To qualify for entry in the main section of the herd-book of its breed an animal must:

(a)

be descended from parents and grandparents entered in the main section of the herd-book of that same breed;

(b)

be identified and registered in accordance with Regulation (EC) No 1760/2000 of the Parliament and of the Council(*1)and the rules adopted for its implementation;

(c)

have a pedigree established in accordance with the rules of that herd-book.

2.   By way of derogation from paragraph 1(a), pure-bred animals or descendants from pure-bred animals of different breeds may be entered directly into the main section of a new herd-book during the period of establishment of a herd-book for a new breed.

The period of establishment of the new breed shall be defined in the breeding programme of the breeders’ organization or association, under the control and with the agreement of the competent authorities, in accordance with Decision 84/247/EEC. The new breed shall be assigned a name that cannot be confused with the name of an existing breed.

3.   Whenever an animal is entered in the main section of a new herd-book, and the animal or one of its parents is already registered in another existing herd-book, reference should be documented to the name of that existing herd-book, where the animal or parent was entered first time after birth, together with the original herd-book number.

2.

In paragraphs 1 and 2 of Article 3, the word ‘female’ is replaced by the word ‘animal’.
Article 3

This Decision shall apply from the seventh day following its publication in theOfficial Journal of the European Union.
Article 4

This Decision is addressed to the Member States.
THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Directive 77/504/EEC of 25 July 1977 on pure-bred breeding animals of the bovine species(1), and in particular the second, third and fourth indent of Article 6 thereof,

(1) Breeders’ organizations or associations which maintain or establish herd-books for pure-bred breeding animals of the bovine species may be officially recognised only if they comply with Commission Decision 84/247/EEC(2).

(2) Animals of the bovine species may be entered in a herd-book only if they comply with Decision 84/419/EEC(3).

(3) Decision 84/419/EEC does not contain specific provisions for the establishment of herd-books for new breeds, and only allows pure-bred animals of the same breed for entry into the main section of the herd-book of a particular breed.

(4) The criteria for entering bovine animals in herd-books should however consider the specific situation of establishing new breeds. The creation of a new breed may imply the entry of animals from other breeds into the main section of a herd-book.

(5) It is therefore necessary, during the period of establishment of a new herd-book, to provide for a derogation from the rule according to which only pure-bred animals of the same breed can enter the main section of the herd-book of a particular breed. This period of establishment should be defined in the breeding programme of the breeders’ organization or association. In order to avoid confusion with the name of an existing breed a distinct name should be chosen for the new breed.

(6) With a view to the progressive improvement of existing breeds, Decision 84/419/EEC allows the entry into the supplementary section of a herd-book of females from other breeds or non pure-bred females only. Their genes may be infused into the main section through their female progeny only.

(7) In order to allow more flexibility to approved breeding organisations the entry of males into the supplementary section should also be allowed. In order to avoid uncontrolled genetic changes of the breed, their genes should be infused into the main section through their female progeny only.

(8) In order to ensure the mutual recognition between herd-books of the same breed and to inform buyers of breeding animals and their germ products, the internal rules of officially recognised breeding organizations and associations should clearly mention the name of the breed and, in case of a new breed, define the establishing period.

(9) It is furthermore necessary to include within the criteria for the recognition of organisations associations and for entering cattle in herd-books appropriate references to Regulation (EC) No 1760/2000 of the European Parliament and of the Council of 17 July 2000 establishing a system for the identification and registration of bovine animals and regarding the labelling of beef and beef products and repealing Council Regulation (EC) No 820/97(4).

(10) The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on Zootechnics,

HAS ADOPTED THIS DECISION:
The Annex to Decision 84/247/EEC is amended in accordance with the Annex to this Decision.
Decision 84/419/EEC is amended as follows:

1.

Article 1 is replaced by the following:

1.   To qualify for entry in the main section of the herd-book of its breed an animal must:

(a)

be descended from parents and grandparents entered in the main section of the herd-book of that same breed;

(b)

be identified and registered in accordance with Regulation (EC) No 1760/2000 of the Parliament and of the Council(*1)and the rules adopted for its implementation;

(c)

have a pedigree established in accordance with the rules of that herd-book.

2.   By way of derogation from paragraph 1(a), pure-bred animals or descendants from pure-bred animals of different breeds may be entered directly into the main section of a new herd-book during the period of establishment of a herd-book for a new breed.

The period of establishment of the new breed shall be defined in the breeding programme of the breeders’ organization or association, under the control and with the agreement of the competent authorities, in accordance with Decision 84/247/EEC. The new breed shall be assigned a name that cannot be confused with the name of an existing breed.

3.   Whenever an animal is entered in the main section of a new herd-book, and the animal or one of its parents is already registered in another existing herd-book, reference should be documented to the name of that existing herd-book, where the animal or parent was entered first time after birth, together with the original herd-book number.

2.

In paragraphs 1 and 2 of Article 3, the word ‘female’ is replaced by the word ‘animal’.
This Decision shall apply from the seventh day following its publication in theOfficial Journal of the European Union.
This Decision is addressed to the Member States.
ANNEXPoint 3 of the Annex to Decision 84/247/EEC is replaced by the following:
‘3. | have a set of rules covering:(a)the definition of the breed’s characteristics, including the name of the breed;(b)the identification and registration of animals in accordance with the system and content of the database required by Regulation (EC) No 1760/2000(*1)and the rules adopted for its implementation;(c)the system for recording pedigrees;(d)the definition of its breeding objectives, which in case of the establishment of a herd-book for a new breed, shall include the detailed circumstances of establishment of the new breed;(e)the systems for making use of livestock performance data;(f)the division of the herd-book, if there are different conditions for entering animals or if there are different procedures for classifying the animals entered in the book. | (a) | the definition of the breed’s characteristics, including the name of the breed; | (b) | the identification and registration of animals in accordance with the system and content of the database required by Regulation (EC) No 1760/2000(*1)and the rules adopted for its implementation; | (c) | the system for recording pedigrees; | (d) | the definition of its breeding objectives, which in case of the establishment of a herd-book for a new breed, shall include the detailed circumstances of establishment of the new breed; | (e) | the systems for making use of livestock performance data; | (f) | the division of the herd-book, if there are different conditions for entering animals or if there are different procedures for classifying the animals entered in the book.

(a) | the definition of the breed’s characteristics, including the name of the breed;

(b) | the identification and registration of animals in accordance with the system and content of the database required by Regulation (EC) No 1760/2000(*1)and the rules adopted for its implementation;

(c) | the system for recording pedigrees;

(d) | the definition of its breeding objectives, which in case of the establishment of a herd-book for a new breed, shall include the detailed circumstances of establishment of the new breed;

(e) | the systems for making use of livestock performance data;

(f) | the division of the herd-book, if there are different conditions for entering animals or if there are different procedures for classifying the animals entered in the book.

(*1)  

            OJ L 204, 11.8.2000, p. 1.’

         ’

Order No	CN Code	Description of goods	Total annual quantity(1)(tonnes)
09.1914	0303	Fish frozen, excluding fish fillets and other fish meat of heading 0304	12 500
09.1915	ex 0304	Fish fillets, frozen	5 100
09.1916	0307 49 35	Frozen squid of the specieLoligo Patagonica (Loligo gahi)	34 600
09.1917	0307 99 11	Frozen squid of the genusIllex	31 000

1.	European Vehicle Number	Compulsory
Content	Numeric identification code as defined in Annex P of the TSI on ‘traffic operation and management’ (hereafter OPE TSI)(1).
Format	1.1.Number	1.1.	Number	12 digit(*1)
1.1.	Number
1.2.Previous number (if applicable, for renumbered vehicle)	1.2.	Previous number (if applicable, for renumbered vehicle)	12 digit(*1)
1.2.	Previous number (if applicable, for renumbered vehicle)
2.	Member State and NSA	Compulsory
Content	Identification of the Member State and NSA where the vehicle has been authorised. For vehicles coming from a third country, the MS where it was authorised.
Format	2.1.Member State numeric code as defined in Annex P of OPE TSI	2.1.	Member State numeric code as defined in Annex P of OPE TSI	a 2-digit code
2.1.	Member State numeric code as defined in Annex P of OPE TSI
2.2.Name of the NSA	2.2.	Name of the NSA	Text
2.2.	Name of the NSA
3.	Manufacturing year	Compulsory
Content	The year in which the vehicle left the factory.
Format	3.Manufacturing year	3.	Manufacturing year	YYYY
3.	Manufacturing year
4.	EC reference	Compulsory
Content	References to the ‘EC’ declaration of verification and the issuing body (the contracting entity).
Format	4.1.Date of the declaration	4.1.	Date of the declaration	Date
4.1.	Date of the declaration
4.2.EC reference	4.2.	EC reference	Text
4.2.	EC reference
4.3.Name of the issuing body (contracting entity)	4.3.	Name of the issuing body (contracting entity)	Text
4.3.	Name of the issuing body (contracting entity)
4.4.Registered business number	4.4.	Registered business number	Text
4.4.	Registered business number
4.5.Address of the organisation, street and number	4.5.	Address of the organisation, street and number	Text
4.5.	Address of the organisation, street and number
4.6.Town	4.6.	Town	Text
4.6.	Town
4.7.Country code	4.7.	Country code	ISO
4.7.	Country code
4.8.Postcode	4.8.	Postcode	Alphanumeric code
4.8.	Postcode
5.	Reference to the Register of Rolling Stock	Compulsory
Content	Reference to the entity in charge of the register of RS(2).
Format	5.1.Entity in charge of the register	5.1.	Entity in charge of the register	Text
5.1.	Entity in charge of the register
5.2.Address of the entity, street and number	5.2.	Address of the entity, street and number	Text
5.2.	Address of the entity, street and number
5.3.Town	5.3.	Town	Text
5.3.	Town
5.4.Country code	5.4.	Country code	ISO
5.4.	Country code
5.5.Postcode	5.5.	Postcode	Alphanumeric code
5.5.	Postcode
5.6.E-mail address	5.6.	E-mail address	E-mail
5.6.	E-mail address
5.7.Reference allowing the retrieval of the relevant technical data of the Rolling Stock register	5.7.	Reference allowing the retrieval of the relevant technical data of the Rolling Stock register	Alphanumeric code
5.7.	Reference allowing the retrieval of the relevant technical data of the Rolling Stock register
6.	Restrictions	Compulsory
Content	Any restrictions on how the vehicle may be used.
Format	6.1.Coded restricitons(see Appendix 1)	6.1.	Coded restricitons(see Appendix 1)	Code
6.1.	Coded restricitons(see Appendix 1)
6.2.Non-coded restrictions	6.2.	Non-coded restrictions	Text
6.2.	Non-coded restrictions
7.	Owner	Optional
Content	Identification of the owner of the vehicle.
Format	7.1.Name of the organisation	7.1.	Name of the organisation	Text
7.1.	Name of the organisation
7.2.Registered business number	7.2.	Registered business number	Text
7.2.	Registered business number
7.3.Address of the organisation, street and number	7.3.	Address of the organisation, street and number	Text
7.3.	Address of the organisation, street and number
7.4.Town	7.4.	Town	Text
7.4.	Town
7.5.Country code	7.5.	Country code	ISO
7.5.	Country code
7.6.Postcode	7.6.	Postcode	Alphanumeric code
7.6.	Postcode
8.	Keeper	Compulsory
Content	Identification of the keeper of the vehicle.
Format	8.1.Name of the organisation	8.1.	Name of the organisation	Text
8.1.	Name of the organisation
8.2.Registered business number	8.2.	Registered business number	Text
8.2.	Registered business number
8.3.Address of the organisation, street and number	8.3.	Address of the organisation, street and number	Text
8.3.	Address of the organisation, street and number
8.4.Town	8.4.	Town	Text
8.4.	Town
8.5.Country code	8.5.	Country code	ISO
8.5.	Country code
8.6.Postcode	8.6.	Postcode	Alphanumeric code
8.6.	Postcode
8.7.VKM – optional	8.7.	VKM – optional	Alphanumeric code
8.7.	VKM – optional
9.	Entity in charge of maintenance	Compulsory
Content	Reference to the entity in charge of the maintenance(3).
Format	9.1.Entity in charge of the maintenance	9.1.	Entity in charge of the maintenance	Text
9.1.	Entity in charge of the maintenance
9.2.Address of the entity, street and number	9.2.	Address of the entity, street and number	Text
9.2.	Address of the entity, street and number
9.3.Town	9.3.	Town	Text
9.3.	Town
9.4.Country code	9.4.	Country code	ISO
9.4.	Country code
9.5.Postcode	9.5.	Postcode	Alphanumeric code
9.5.	Postcode
9.6.E-mail address	9.6.	E-mail address	E-mail
9.6.	E-mail address
10.	Withdrawal	Compulsory when applicable
Content	Date of official scrapping and/or other disposal arrangement and the code for the withdrawal mode.
Format	10.1.Mode of disposal(see Appendix 3)	10.1.	Mode of disposal(see Appendix 3)	2-digit code
10.1.	Mode of disposal(see Appendix 3)
10.2.Withdrawal date	10.2.	Withdrawal date	Date
10.2.	Withdrawal date
11.	MS where the vehicle is authorised	Compulsory
Content	List of the MS where the vehicle is authorised.
Format	11.Member State numeric code as defined in Annex P.4 of OPE TSI	11.	Member State numeric code as defined in Annex P.4 of OPE TSI	List
11.	Member State numeric code as defined in Annex P.4 of OPE TSI
12.	Authorisation number	Compulsory
Content	Harmonised authorisation number for placing in service, generated by NSA.
Format	12.Authorisation number	12.	Authorisation number	Alphanumeric code based on EIN, see Appendix 2.
12.	Authorisation number
13.	Authorisation of placing in service	Compulsory
Content	Date of authorisation for placing in service(4)of the vehicle and its validity.
Format	13.1.Date of the authorisation	13.1.	Date of the authorisation	Date (YYYYMMDD)
13.1.	Date of the authorisation
13.2.Authorisation valid until	13.2.	Authorisation valid until	Date (included)
13.2.	Authorisation valid until
13.3.Suspension of authorisation	13.3.	Suspension of authorisation	Yes/No
13.3.	Suspension of authorisation

Register or Databases	Entity responsible for	Other entities having access to
NVR(Interoperability Directives)	RE(5)/NSA	Other NSA/RE/RU/IM/IB/RB/Keeper/Owner/ERA/OTIF
RRS(Interoperability Directives)	To be decided by Member States	RU/IM/NSA/ERA/OTIF/Keeper/Workshops
RSRD(TAF TSI & SEDP)	Keeper	RU/IM/NSA/ERA/Keeper/Workshops
WIMO(TAF TSI & SEDP)	Not yet decided	RU/IM/NSA/ERA/Keeper/Workshops/User
Railway rolling stock registry(6)(Cape Town Convention)	Registrar	Public
OTIF register(COTIF 99 — ATMF)	OTIF	Competent Authorities/RU/IM/IB/RB/Keeper/Owner/ERA/OTIF Sec.

Access code	Type of access
0.	No access
1.	Restricted consultation (conditions in column ‘Read rights’)
2.	Unrestricted consultation
3.	Restricted consultation and updating
4.	Unrestricted consultation and updating

Entity	Definition	Read rights	Update rights	Item No 7	All other items
RE/NSA‘XX’	Registration Entity/NSA in MS ‘XX’	All data	All data	4	4
Other NSA/REs	Other NSAs and/or other Registration Entities.	All data	None	2	2
ERA	European Railway Agency	All data	None	2	2
Keepers	Vehicle Keeper	All data of vehicles for which he is keeper	None	1	1
Fleet managers	Managing vehicles as appointed by the Keeper	Vehicles for which he has been appointed by the keeper	None	1	1
Owners	Owner of the vehicle	All data of vehicles for which he is owner	None	1	1
RUs	Train Operator	All data based on vehicle number	None	0	1
IMs	Infrastructure Manager	All data based on vehicle number	None	0	1
IBs and RBs	Checking and auditing bodies notified by MS	All data for vehicles being checked or audited	None	2	2
Other legitimate users	All casual users recognised by NSA or ERA	To define occasional, duration could be limited	None	0	1

Cat	Type	Value	Name
1			Technical restriction related to construction
	1	Numeric (3)	Minimum curve radius in meters
	2	—	Track circuit restrictions
	3	Numeric (3)	Speed restrictions in Km/h (Marked on wagons and coaches but not marked on locos)
2			Geographical restriction
	1	Alphanumeric (3)	Kinematic gauge (coding WAG TSI annex C)
	2	Coded list	Wheelset gauge
		1	Variable gauge 1435/1520
		2	Variable gauge 1435/1668
	3	—	No CCS on board
	4	—	ERTMS A on board
	5	Numeric (3)	B System on board(*1)
3			Environmental restrictions
	1	Coded list	Climatic zone EN50125/1999
		1	T1
		2	T2
		3	T3
4			Restrictions on use included in the authorisation certificate
	1	—	Time based
	2	—	Condition based (distance travelled, wear, etc.)

I	T	5	1	2	0	0	6	0	0	0	5
Country code(2 letters)	Type of document(2 digits)	Issue year(4 digits)	Counter(4 digits)
Field 1	Field 2	Field 3	Field 4

State	Code
Austria	AT
Belgium	BE
Bulgaria	BG
Cyprus	CY
Czech Republic	CZ
Denmark	DK
Estonia	EE
Finland	FI
France	FR
Germany	DE
Greece	EL
Hungary	HU
Iceland	IS
Ireland	IE
Italy	IT
Latvia	LV
Liechtenstein	LI
Lithuania	LT
Luxembourg	LU
Norway	NO
Malta	MT
Netherlands	NL
Poland	PL
Portugal	PT
Romania	RO
Slovak Republic	SK
Slovenia	SI
Spain	ES
Sweden	SE
Switzerland	CH
United Kingdom	UK

Multinational safety authority	Code
Channel Tunnel Safety Authority	CT

Number combination for field 2	Document Type	Subtype of document
[0 1]	Licences	Licences for RUs
[0 x]	Licences	Others
[1 1]	Safety Certificate	Part A
[1 2]	Safety Certificate	Part B
[1 x]	Safety Certificate	Others
[2 1]	Safety Authorisation	Part A
[2 2]	Safety Authorisation	Part B
[2 x]	Safety Authorisation	Others
[3 x]	reserved e.g. maintenance for rolling stock, for infrastructure or others
[4 x]	reserved for Notified Bodies	e.g. different kinds of Notified Bodies
[5 1] and [5 5](*1)	Authorisation for placing in service	Tractive rolling stock
[5 2] and [5 6](*1)	Authorisation for placing in service	Hauled passenger vehicles
[5 3] and [5 7](*1)	Authorisation for placing in service	Wagons
[5 4] and [5 8](*1)	Authorisation for placing in service	Special vehicles
[6 x] … [9 x]	Reserved (4 document types)	Reserved (10 subtypes each)

Code	Withdrawal mode	Description
00	None	The vehicle has a valid registration.
10	Registration suspendedNo reason specified	The vehicle’s registration is suspended at the request of the owner or keeper or by a decision of the NSA or RE.
11	Registration suspended	The vehicle is destined for storage in working order as an inactive or strategic reserve.
20	Registration transferred	The vehicle is known to be re-registered under a different number or by a different NVR, for continued use on (a whole or part of the) European railway network.
30	De-registeredNo reason specified	The vehicle’s registration for operating on the European railway network has ended without known re-registration.
31	De-registered	The vehicle is destined for continued use as a rail vehicle, outside the European railway network.
32	De-registered	The vehicle is destined for the recovery of major interoperable constituents/modules/spares or major rebuilding.
33	De-registered	The vehicle is destined for scrapping and disposal of materials (including major spares) for recycling.
34	De-registered	The vehicle is destined as ‘historic preserved rolling stock’ for operation on a segregated network, or for static display, outside the European railway network.

Abbreviation	Definition
CCS	Control Command System
CIS	Commonwealth of Independent States
COTIF	Convention concerning International Carriage by Rail
CR	Conventional Rail (System)
DB	Database
EC	European Commission
EC VVR	European Centralized Virtual Vehicle Register
EIN	European Identification Number
EN	European Standard (Euro Norm)
EVN	European vehicle number
ERA	European Railway Agency, also referred to as ‘the Agency’
ERTMS	European Rail Traffic Management System
EU	European Union
HS	High speed (System)
IB	Investigating Body
ISO	International Organization for Standardization
IM	Infrastructure Manager
INF	Infrastructure
IT	Information Technology
LR	Local Register
MS	Member State of the European Union
NoBo	Notified Body
NSA	National Safety Authority
NVR	National Vehicle Register
OPE (TSI)	Traffic Operation and management (TSI)
OTIF	Intergovernmental Organisation for International Carriage by Rail
RE	Registration Entity, e.g. the body responsible for keeping and updating the NVR
RB	Regulatory Body
RIC	Regulations governing the reciprocal use of carriages and brake vans in international traffic
RIV	Regulations concerning the reciprocal use of wagons in international traffic
RS or RST	Rolling Stock
RSRD (TAF)	Rolling Stock Reference Database (TAF)
RU	Railway Undertaking
SEDP (TAF)	Strategic European Deployment Plan (TAF)
TAF (TSI)	Telematic Application for Freight (TSI)
TSI	Technical Specification for Interoperability
VKM	Vehicle Keeper Marking
VKMR	Vehicle Keeper Marking Register
VVR	Virtual Vehicle Register
WAG (TSI)	Wagon (TSI)
WIMO (TAF)	Wagon and Intermodal Operational Database (TAF)

Installation category	Uncertainty threshold to be met for total annual emission value
A	±7,5 %
B	±5,0 %
C	±2,5 %

Material C	:	Material processed during the reporting period
Material P	:	Material purchased during the reporting period
Material S	:	Material stock at the beginning of the reporting period
Material E	:	Material stock at the end of the reporting period
Material O	:	Material used for other purposes (transportation or re-sold)

—	apply the materiality level defined in Table 3 below.Table 3Materiality levelsMateriality levelCategory A and B installations5 %Category C installations2 %	Materiality level	Category A and B installations	5 %	Category C installations	2 %
	Materiality level
Category A and B installations	5 %
Category C installations	2 %

Fuel type description	Emission factor(tCO2/TJ)	Net calorific value(TJ/Gg)
	2006 IPCC guidelines(except biomass)	2006 IPCC guidelines
Crude oil	73,3	42,3
Orimulsion	76,9	27,5
Natural gas liquids	64,1	44,2
Motor gasoline	69,2	44,3
Kerosene	71,8	43,8
Shale oil	73,3	38,1
Gas/diesel oil	74,0	43,0
Residual fuel oil	77,3	40,4
Liquefied petroleum gases	63,0	47,3
Ethane	61,6	46,4
Naphtha	73,3	44,5
Bitumen	80,6	40,2
Lubricants	73,3	40,2
Petroleum coke	97,5	32,5
Refinery feedstocks	73,3	43,0
Refinery gas	51,3	49,5
Paraffin waxes	73,3	40,2
White spirit and SBP	73,3	40,2
Other petroleum products	73,3	40,2
Anthracite	98,2	26,7
Coking coal	94,5	28,2
Other bituminous coal	94,5	25,8
Sub-bituminous coal	96,0	18,9
Lignite	101,1	11,9
Oil shale and tar sands	106,6	8,9
Patent fuel	97,5	20,7
Coke oven coke and lignite coke	107,0	28,2
Gas coke	107,0	28,2
Coal tar	80,6	28,0
Gas works gas	44,7	38,7
Coke oven gas	44,7	38,7
Blast furnace gas	259,4	2,5
Oxygen steel furnace gas	171,8	7,1
Natural gas	56,1	48,0
Industrial wastes	142,9	n.a.
Waste oils	73,3	40,2
Peat	105,9	9,8
Wood/wood waste	0	15,6
Other primary solid biomass	0	11,6
Charcoal	0	29,5
Biogasoline	0	27,0
Biodiesels	0	27,0
Other liquid biofuels	0	27,4
Landfill gas	0	50,4
Sludge gas	0	50,4
Other biogas	0	50,4
	Other sources	Other sources
Waste tyres	85,0	n.a.
Carbon monoxide	155,2	10,1
Methane	54,9	50,0

Fuel/material	Frequency of analyses
Natural gas	At least weekly
Process gas (refinery mixed gas, coke oven gas, blast-furnace gas and convertor gas)	At least daily — using appropriate procedures at different parts of the day
Fuel oil	Every 20 000 tonnes and at least six times a year
Coal, coking coal, petroleum coke	Every 20 000 tonnes and at least six times a year
Solid waste (pure fossil or mixed biomass fossil)	Every 5 000 tonnes and at least four times a year
Liquid waste	Every 10 000 tonnes and at least four times a year
Carbonate minerals (e.g. limestone and dolomite)	Every 50 000 tonnes and at least four times a year
Clays and shales	Amounts of material corresponding to 50 000 tonnes of CO2and at least four times a year
Other input and output streams in the mass balance (not applicable for fuels or reducing agents)	Every 20 000 tonne and at least once every month
Other materials	Depending on the type of material and the variation, amounts of material corresponding to 50 000 tonnes of CO2and at least four times a year

Identification of installation	Response
1.Name of company	1.	Name of company
1.	Name of company
2.Operator of installation	2.	Operator of installation
2.	Operator of installation
3.Installation	3.	Installation
3.	Installation
3.1.Name	3.1.	Name
3.1.	Name
3.2.Permit number(11)	3.2.	Permit number(11)
3.2.	Permit number(11)
3.3.Reporting under EPRTR required?	3.3.	Reporting under EPRTR required?	Yes/No
3.3.	Reporting under EPRTR required?
3.4.EPRTR identification number(12)	3.4.	EPRTR identification number(12)
3.4.	EPRTR identification number(12)
3.5.Address/city of the installation	3.5.	Address/city of the installation
3.5.	Address/city of the installation
3.6.Postcode/country	3.6.	Postcode/country
3.6.	Postcode/country
3.7.Coordinates of the location	3.7.	Coordinates of the location
3.7.	Coordinates of the location
4.Contact Person	4.	Contact Person
4.	Contact Person
4.1.Name	4.1.	Name
4.1.	Name
4.2.Address/city/postcode/country	4.2.	Address/city/postcode/country
4.2.	Address/city/postcode/country
4.3.Telephone	4.3.	Telephone
4.3.	Telephone
4.4.Fax	4.4.	Fax
4.4.	Fax
4.5.email	4.5.	email
4.5.	email
5.Reporting year	5.	Reporting year
5.	Reporting year
6.Type of Annex I activities carried out(13)	6.	Type of Annex I activities carried out(13)
6.	Type of Annex I activities carried out(13)
Activity 1
Activity 2
Activity N

Categories	IPCC CRF category(14)— Combustion emissions	IPCC CRF category(15)– Process emissions	IPPC code of EPRTR category	Tiers changed?Yes/No	Emissions tCO2
Activities
Activity 1
Activity 2
Activity N
Total

	Transferred or inherent CO2	Biomass emissions(16)
Amount transferred or inherent	Transferred material or fuel	Type of transfer (inherent into/out of installation, transfer into/out of installation)
Unit	[tCO2]		[tCO2]
Activity 1
Activity 2
Activity N

Definitions

Scope

Annual authorisation and commitment

Application of manure and other fertilisers

Land management

Other measures

Monitoring

Controls

Reporting

Application

1. DATA

RESTRICTIONS CODING

STRUCTURE AND CONTENT OF THE EIN

WITHDRAWAL CODING

STANDARD FORM FOR REGISTRATION

Definitions

Scope

Annual authorisation and commitment

Application of manure and other fertilisers

Land management

Other measures

Monitoring

Controls

Reporting

Application

1. INTRODUCTION

1. BOUNDARIES AND COMPLETENESS

1. BOUNDARIES

1. BOUNDARIES AND COMPLETENESS

1. BOUNDARIES AND COMPLETENESS

1. BOUNDARIES AND COMPLETENESS

1. BOUNDARIES AND COMPLETENESS

1. BOUNDARIES AND COMPLETENESS

1. BOUNDARIES AND COMPLETENESS

1. BOUNDARIES AND COMPLETENESS

1. BOUNDARIES AND COMPLETENESS

1. BOUNDARIES AND COMPLETENESS

Subject matter and scope

Definitions

General Objectives of the Fund

Specific objectives

Eligible actions in the Member States

Special Transit Scheme

Community actions

Complementarity, consistency and compliance

Programming

Subsidiary and proportional intervention

Implementation methods

Partnership

Global resources

Annual distribution of resources for eligible actions in the Member States

Risk Analysis carried out by the Agency for the purpose of the annual distribution of resources

Financing structure

Technical assistance at the initiative of the Commission

Technical assistance at the initiative of Member States

Specific actions

Adoption of strategic guidelines

Preparation and approval of national multiannual programmes

Revision of multiannual programmes

Annual programmes

Mid-term review of the multiannual programme

Implementation

General principles of management and control systems

Designation of authorities

Responsible authority

Tasks of the responsible authority

Delegation of tasks by the responsible authority

Certifying Authority

Audit Authority

Responsibilities of the Member States

Management and control systems

Responsibilities of the Commission

Cooperation with the audit authorities of the Member States

Eligibility — declarations of expenditure

Completeness of payment to final beneficiaries

Use of the euro

Commitments

Payments — Prefinancing

Payment of balance

Withholding of payments

Activity
Type of fuel:
IEA category
Waste catalogue number (where applicable):
Parameter	Units allowed	Unit used	Value	Tier applied
Amount of fuel consumed	t or Nm3
Net calorific value of fuel	TJ/t or TJ/Nm3
Emission factor	tCO2/TJ ortCO2/t ortCO2/Nm3
Oxidation factor
CO2fossil	tCO2	tCO2
Biomass used	TJ or t or Nm3

Activity
Type of material:
Waste catalogue number (where applicable):
Parameter	Units allowed	Unit used	Value	Tier applied
Activity data	t or Nm3
Emission factor	tCO2/t ortCO2/Nm3
Conversion factor
CO2fossil	tCO2	tCO2
Biomass used	t or Nm3

Parameter
Name of fuel or material
IEA category (where applicable)
Waste catalogue number (where applicable)
	Units allowed	Unit used	Value	Tier applied
Activity data (mass or volume): for output streams use negative values	t or Nm3
NCV (where applicable)	TJ/t orTJ/Nm3
Activity data (heat input) = mass or volume * NCV(where applicable)	TJ
Carbon content	tC/t or t C/Nm3
CO2fossil	tCO2	tCO2

Activity
Type of emission source
Parameter	Units allowed	Value	Tier applied	Uncertainty
CO2fossil	tCO2
CO2from biomass	tCO2

1.SECTORAL REPORT FOR ENERGY	1.	SECTORAL REPORT FOR ENERGY
1.	SECTORAL REPORT FOR ENERGY
A.Fuel combustion activities (sectoral approach)	A.	Fuel combustion activities (sectoral approach)
A.	Fuel combustion activities (sectoral approach)
1.Energy industries	1.	Energy industries
1.	Energy industries
(a)public electricity and heat production	(a)	public electricity and heat production
(a)	public electricity and heat production
(b)petroleum refining	(b)	petroleum refining
(b)	petroleum refining
(c)manufacture of solid fuels and other energy industries	(c)	manufacture of solid fuels and other energy industries
(c)	manufacture of solid fuels and other energy industries
2.Manufacturing industries and construction	2.	Manufacturing industries and construction
2.	Manufacturing industries and construction
(a)iron and steel	(a)	iron and steel
(a)	iron and steel
(b)non-ferrous metals	(b)	non-ferrous metals
(b)	non-ferrous metals
(c)chemicals	(c)	chemicals
(c)	chemicals
(d)pulp, paper and print	(d)	pulp, paper and print
(d)	pulp, paper and print
(e)food processing, beverages and tobacco	(e)	food processing, beverages and tobacco
(e)	food processing, beverages and tobacco
(f)other	(f)	other
(f)	other
4.Other sectors	4.	Other sectors
4.	Other sectors
(a)commercial/institutional	(a)	commercial/institutional
(a)	commercial/institutional
(b)residential	(b)	residential
(b)	residential
(c)agriculture/forestry/fisheries	(c)	agriculture/forestry/fisheries
(c)	agriculture/forestry/fisheries
5.Other(18)	5.	Other(18)
5.	Other(18)
(a)stationary	(a)	stationary
(a)	stationary
(b)mobile	(b)	mobile
(b)	mobile
B.Fugitive emissions from fuels	B.	Fugitive emissions from fuels
B.	Fugitive emissions from fuels
1.Solid fuels	1.	Solid fuels
1.	Solid fuels
(a)coal mining	(a)	coal mining
(a)	coal mining
(b)solid fuel transformation	(b)	solid fuel transformation
(b)	solid fuel transformation
(c)other	(c)	other
(c)	other
2.Oil and natural gas	2.	Oil and natural gas
2.	Oil and natural gas
(a)oil	(a)	oil
(a)	oil
(b)natural gas	(b)	natural gas
(b)	natural gas
(c)venting and flaring	(c)	venting and flaring
(c)	venting and flaring
venting
flaring
(d)other	(d)	other
(d)	other
2.SECTORAL REPORT FOR INDUSTRIAL PROCESSES	2.	SECTORAL REPORT FOR INDUSTRIAL PROCESSES
2.	SECTORAL REPORT FOR INDUSTRIAL PROCESSES
A.Mineral products	A.	Mineral products
A.	Mineral products
1.Cement production	1.	Cement production
1.	Cement production
2.Lime production	2.	Lime production
2.	Lime production
3.Limestone and dolomite use	3.	Limestone and dolomite use
3.	Limestone and dolomite use
4.Soda ash production and use	4.	Soda ash production and use
4.	Soda ash production and use
5.Asphalt roofing	5.	Asphalt roofing
5.	Asphalt roofing
6.Road paving with asphalt	6.	Road paving with asphalt
6.	Road paving with asphalt
7.Other	7.	Other
7.	Other
B.Chemical industry	B.	Chemical industry
B.	Chemical industry
1.Ammonia production	1.	Ammonia production
1.	Ammonia production
2.Nitric acid production	2.	Nitric acid production
2.	Nitric acid production
3.Adipic acid production	3.	Adipic acid production
3.	Adipic acid production
4.Carbide production	4.	Carbide production
4.	Carbide production
5.Other	5.	Other
5.	Other
C.Metal production	C.	Metal production
C.	Metal production
1.Iron and steel production	1.	Iron and steel production
1.	Iron and steel production
2.Ferroalloys production	2.	Ferroalloys production
2.	Ferroalloys production
3.Aluminium production	3.	Aluminium production
3.	Aluminium production
4.SF6Used in aluminium and magnesium foundries	4.	SF6Used in aluminium and magnesium foundries
4.	SF6Used in aluminium and magnesium foundries
5.Other	5.	Other
5.	Other
6.SECTORAL REPORT FOR WASTE	6.	SECTORAL REPORT FOR WASTE
6.	SECTORAL REPORT FOR WASTE
C.Waste incineration(18)	C.	Waste incineration(18)
C.	Waste incineration(18)
MEMO ITEMS
CO2emissions from biomass

—	Member States may waive requirements regarding the accreditation against EN ISO 17025:2005 if the laboratory in question:—provides conclusive evidence that it is technically competent and is able to generate technically valid results using the relevant analytical procedures, and—participates annually in inter-laboratory comparisons and subsequently undertakes corrective measures if necessary,	—	provides conclusive evidence that it is technically competent and is able to generate technically valid results using the relevant analytical procedures, and	—	participates annually in inter-laboratory comparisons and subsequently undertakes corrective measures if necessary,
—	provides conclusive evidence that it is technically competent and is able to generate technically valid results using the relevant analytical procedures, and
—	participates annually in inter-laboratory comparisons and subsequently undertakes corrective measures if necessary,

Carbonate	Ratio[tCO2/t Ca-, Mg- or other carbonate]	Remarks
CaCO3	0,440
MgCO3	0,522
General:XY(CO3)Z	Emission factor = [MCO2]/{Y * [Mx] + Z *[MCO32-]}	X = alkali earth or alkali metalMx= molecular weight of X in [g/mol]MCO2= molecular weight of CO2= 44 [g/mol]MCO3-= molecular weight of CO32-= 60 [g/mol]Y= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)Z = stoichiometric number of CO32-= 1	Y	= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)
Y	= stoichiometric number of X= 1 (for alkali earth metals)= 2 (for alkali metals)

(b)	Process:—hydrogen production installations,—catalytic regeneration (from catalytic cracking and other catalytic processes),—cokers (flexi-coking, delayed coking).	—	hydrogen production installations,	—	catalytic regeneration (from catalytic cracking and other catalytic processes),	—	cokers (flexi-coking, delayed coking).
—	hydrogen production installations,
—	catalytic regeneration (from catalytic cracking and other catalytic processes),
—	cokers (flexi-coking, delayed coking).

Emission factor
CaCO3	0,440 tCO2/t CaCO3
MgCO3	0,522 tCO2/t MgCO3
FeCO3	0,380 tCO2/t FeCO3

Substance	Stoichiometric ratios
CaCO3	0,440 [tCO2/t CaCO3]
MgCO3	0,522 [tCO2/t MgCO3]
FeCO3	0,380 [tCO2/t FeCO3]
C	3,664 [tCO2/t C]