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The emissions from combustion processes shall be calculated in accordance with Article 24(1), unless the fuels are included in a mass balance in accordance with Article 25. The tiers defined in section 2 of Annex II shall apply. In addition, process emissions from flue gas scrubbing shall be monitored using the provisions laid down in subsection C.
For emissions from flares special requirements shall apply, as laid down in subsection D of this section.
Combustion processes taking place in gas processing terminals may be monitored using a mass balance in accordance with Article 25.