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Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance)
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Process materials giving raise to CO2 emissions, including urea, coke, graphite and other non-carbonate carbon containing materials, shall be monitored using an input-based approach according to this section, unless included in a mass balance.
The tiers defined in section 2.1 of this Annex shall be used.
If the process material contains combustible carbon, the operator shall report the NCV value. The tiers defined in section 2.2 of this Annex shall be used.
If the process material contains combustible carbon, the operator shall apply an oxidation factor. For this purpose the tiers defined in section 2.3 of this Annex shall be used.
In all other cases the operator shall apply a conversion factor. For this purpose the following tier definitions shall apply:
Tier 1: A conversion factor of 1 shall be used.
Tier 2: Carbon leaving the process shall be considered by means of a conversion factor with a value between 0 and 1. The operator may assume complete conversion for one or several inputs and attribute unconverted materials or other carbon to the remaining inputs. The additional determination of relevant chemical parameters of the products shall be carried out in accordance with Articles 32 to 35.
The tiers defined in section 2.4 of this Annex shall be used.
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