Commission Implementing Regulation (EU) 2018/2066Show full title

2. DEFINITION OF TIERS FOR CALCULATION FACTORS FOR COMBUSTION EMISSIONS

Operators shall monitor CO₂ emissions from all types of combustion processes taking place under all activities as listed in Annex I to Directive 2003/87/EC or included in the Union system under Article 24 of that Directive using the tier definitions laid down in this section. Where fuels or combustible materials which give rise to CO₂ emissions are used as a process input, section 5 of this Annex shall apply. Where fuels form part of a mass balance in accordance with Article 25(1) of this Regulation, the tier definitions for mass balances in section 3 of this Annex apply.

For process emissions from related exhaust gas scrubbing tier definitions according to sections 4 and 5 of this Annex shall be used, as applicable.

2.1 Tiers for emission factors

Where a biomass fraction is determined for a mixed fuel or material, the tiers defined shall relate to the preliminary emission factor. For fossil fuels and materials the tiers shall relate to the emission factor.

Tier 1: The operator shall apply one of the following:

(a)

the standard factors listed in section 1 of Annex VI;

(b)

other constant values in accordance with point (e) of Article 31(1), where no applicable value is contained in section 1 of Annex VI.

Tier 2a: The operator shall apply country specific emission factors for the respective fuel or material in accordance with points (b) and (c) of Article 31(1) or values in accordance with point (d) of Article 31(1).

Tier 2b: The operator shall derive emission factors for the fuel based on one of the following established proxies, in combination with an empirical correlation as determined at least once per year in accordance with Articles 32 to 35 and 39:

(a)

density measurement of specific oils or gases, including those common to the refinery or steel industry;

(b)

net calorific value for specific coal types.

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 3: The operator shall apply one of the following:

(a)

determination of the emission factor in accordance with the relevant provisions of Articles 32 to 35;

(b)

the empirical correlation as specified for Tier 2b, where the operator demonstrates to the satisfaction of the competent authority that the uncertainty of the empirical correlation does not exceed 1/3 of the uncertainty value to which the operator has to adhere with regard to the activity data determination of the relevant fuel or material.

2.2 Tiers for net calorific value (NCV)

Tier 1: The operator shall apply one of the following:

(a)

the standard factors listed in section 1 of Annex VI;

(b)

other constant values in accordance with point (e) of Article 31(1), where no applicable value is contained in section 1 of Annex VI.

Tier 2a: The operator shall apply country specific factors for the respective fuel in accordance with point (b) or (c) of Article 31(1) or values in accordance with point (d) of Article 31(1).

Tier 2b: For commercially traded fuels the net calorific value as derived from the purchasing records for the respective fuel provided by the fuel supplier shall be used provided it has been derived based on accepted national or international standards.

Tier 3: The operator shall determine the net calorific value in accordance with Article 32 to 35.

2.3 Tiers for oxidation factors

Tier 1: The operator shall apply an oxidation factor of 1.

Tier 2: The operator shall apply oxidation factors for the respective fuel in accordance with point (b) or (c) of Article 31(1).

Tier 3: For fuels, the operator shall derive activity-specific factors based on the relevant carbon contents of ashes, effluents and other wastes and by-products, and other relevant incompletely oxidised gaseous forms of carbon emitted except CO. Composition data shall be determined in accordance with Article 32 to 35.

2.4 Tiers for biomass fraction

Tier 1: The operator shall apply an applicable value published by the competent authority or the Commission, or values in accordance with Article 31(1).

Tier 2: The operator shall apply an estimation method approved in accordance with the second subparagraph of Article 39(2).

Tier 3: The operator shall apply analyses in accordance with the first sub-paragraph of Article 39 (2), and in accordance with Articles 32 to 35.

Where an operator assumes a fossil fraction of 100 % in accordance with Article 39(1), no tier shall be assigned for the biomass fraction.