L181/30Official Joumal of the European Union12.7.2012COMMISSION REGULATION (EU)No 601/2012of 21 June 2012on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 200387/EC ofthe European Parliament and of the Council(Text with EEA relevance)THE EUROPEAN COMMISSION.'support scheme'within the meaning of Article 2(k)andconsequently financial support within the meaning ofArticle 17(1)(c)of Directive 2009/28EC.Having regard to the Treaty of the Functioning of the EuropeanUnion,For reasons of consistency,definitions laid down inCommission Decision 2009/450EC of 8 June 2009 onthe detailed interpretation of the aviation activities listedHaving regard to Directive 2003/87/EC of the Europeanin Annex I to Directive 2003/87EC of the EuropeanParliament and of the Council of 13 October 2003 establishingParliament and of the Council (and Directivea scheme for greenhouse gas emission allowance trading within2009/31/EC of the European Parliament and of thethe Community and amending Council Directive 96/61/EC()Council of 23 April 2009 on the geological storage ofand in particular Article 14(1)thereof,carbon dioxide and amending Council Directive85/337EEC,European Parliament and Council Directives200060EC,2001/80EC200435EC,200612EC,2008/1EC and Regulation (EC)No 1013/2006 (Whereas:should apply to this Regulation.(1)The complete,consistent,transparent and accurate moni-(4To make the operation of the monitoring and reportingtoring and reporting of greenhouse gas emissions,insystem optimal,the Member States which designate moreaccordance with the harmonised requirements laidthan one competent authority should ensure that thosedown in this Regulation,are fundamental for thecompetent authorities coordinate their work in line witheffective operation of the greenhouse gas emissionthe principles set out in this Regulation.allowance trading scheme established pursuant toDirective 2003/87EC.During the second compliancecycle of the greenhouse gas emissions trading scheme,covering the years 2008 to 2012,industrial operators,The monitoring plan,setting out detailed,complete andaviation operators,verifiers and competent authoritiestransparent documentation conceming the methodologyhave gained experience with monitoring and reportingof a specific installation or aircraft operator should be apursuant to Commission Decision 2007/589EC ofcore element of the system established by this Regu-18 July 2007 establishing guidelines for the monitoringlation.Regular updates of the plan should be required,and reporting of greenhouse gas emissions pursuant toboth to respond to the verifier's findings and on the basisDirective 200387/EC of the European Parliament and ofof the operator's or aircraft operator's own initiative.Thethe Council().The rules for the third trading period ofmain responsibility for the implementation of the moni-the Union's greenhouse gas emission allowance tradingtoring methodology,parts of which are specified byscheme which begins on 1 January 2013 and for theprocedures required by this Regulation,should remainfollowing trading periods should build on thatwith the operator or the aircraft operator.(6It is necessary to establish basic monitoring method-(2)The definition of biomass in this Regulation should beologies to minimise the burden on operators andconsistent with the definition of the terms biomass',bio-aircraft operators and facilitate the effective monitoringliquids'and biofuels'set out in Article 2 of Directiveand reporting of greenhouse gas emissions pursuant to2009/28/EC of the European Parliament and of theDirective 2003/87EC.Those methodologies shouldCouncil of 23 April 2009 on the promotion of theinclude basic calculation and measurement methodol-use of energy from renewable sources and amendingogies.The calculation methodologies should be furtherand subsequently repealing Directives 2001/77/EC anddifferentiated into a standard methodology and a massbalance methodology.Flexibility should be provided towith regard to allowance surrender obligations under theallow a combination of measurement methodologies,Union's greenhouse gas emission allowance tradingstandard calculation methodology and mass balancescheme pursuant to Directive 2003/87EC constitutes awithin the same installation,provided the operatorensures that omissions or double counting do not occur.(")O이L275,25.10.2003,p.32(2) O이L 229, 31.8.2007, p. 1.(90L140,5.6.2009,p.16.(0JL140,5.6.2009,p.114.12.7.2012ENL181/31To further minimise the burden on operators and aircraftpure CO2 should only occur for the purposes of storageoperators,simplification with regard to the uncertaintyin a geological storage site pursuant to the Union'sassessment requirement,without reducing accuracy,greenhouse gas emission allowance trading scheme,should be introduced.Considerably reduced requirementswhich is at present the only form of permanentwith regard to uncertainty assessment should be appliedstorage of CO2 accepted under the Union's greenhousewhere measuring instruments are used under type-gas emission trading scheme.Those conditions shouldconform conditions,in particular where measuringnot,nevertheless,exclude the possibility of future inno-instruments are under national legal metrological control.vations.(8)It is necessary to define calculation factors which can beeither default factors or determined by analysis.Specific aviation-related provisions on monitoring plansand monitoring of greenhouse gas emissions should beRequirements for analysis should retain the preferencelaid down.One provision should be the determination offor use of laboratories accredited in accordance withdensity by onboard measurement and by fuel invoices asthe harmonised standard General requirements for theequivalent options.Another provision should be thecompetence of testing and calibration laboratoriesraising of the threshold for consideration of an aircraft(EN ISO/IEC 17025)for the relevant analyticaloperator as a small emitter from 10000 tonnes of CO,methods,and introduce more pragmatic requirementsemissions per year to 25 000 tonnes of CO2 per year.for demonstrating robust equivalence in the case ofnon-accredited laboratories,including in conformitywith the harmonised standard Quality managementsystems Requirements (EN ISO/IEC 9001)or other(15)The estimation of missing data should be made morerelevant certified quality management systems.consistent,by requiring the use of conservative esti-mation procedures recognised in the monitoring planor,where this is not possible,through the approval byA more transparent and consistent manner of deter-the competent authority and the inclusion of an appro-mining unreasonable costs should be laid down.priate procedure in the monitoring plan.(10)The measurement-based methodology should be set on a(16)The implementation of the improvement principlemore equal footing with the calculation-basedrequiring operators to regularly review their monitoringmethodology in order to recognise the increasedmethodology for improvement and to consider recom-confidence in continuous emissions monitoring systemsmendations made by verifiers as part of the verificationand underpinning quality assurance.That requires moreprocess should be strengthened.Where a methodology isproportional requirements concerning cross-checks withused,which is not based on tiers,or where the highestcalculations as well as the clarification of data handlingtier methodologies are not met,operators shouldand other quality assurance requirements.regularly report on the steps being taken to meet amonitoring methodology based on the tier system andto reach the highest tier required.(11)Imposing a disproportionate monitoring effort on instal-lations with lower,less consequential annual emissionsshould be avoided,while ensuring that an acceptable(17)Aircraft operators may,pursuant to Article 3e(1)oflevel of accuracy is maintained.In that regard,specialDirective 2003/87/EC,apply for an allocation ofconditions for installations considered having lowemission allowances free of charge,in respect of activitiesemissions and for aircraft operators considered smalllisted in Annex I to that Directive,based on verifiedemitters should be set out.tonne-kilometre data.However,in the light of theprinciple of proportionality,where an aircraft operatoris objectively unable to provide verified tonne-kilometre(12)Article 27 of Directive 2003/87EC allows Memberdata by the relevant deadline because of serious andStates to exclude small installations,subject to equivalentunforeseeable circumstances outside of its control,thatmeasures,from the Union's greenhouse gas emissionaircraft operator should be able to submit the best tonne-allowance trading scheme provided that the conditionskilometre data available,provided the necessary safe-contained in that Article are met.This Regulation shouldguards are in place.not apply directly to those installations excludedpursuant to Article 27 of Directive 2003/87EC unlessthe Member State decides that this Regulation shouldapply.(18)The use of information technology,includingrequirements for data exchange formats and the use ofautomated systems,should be promoted and the MemberStates should be therefore allowed to require the(13)To close potential loopholes connected to the transfer ofeconomic operators to use such systems.The Memberinherent or pure CO2.such transfers should only beStates should be also allowed to elaborate electronicallowed subject to very specific conditions.Thosetemplates and file format specifications which should,conditions are that the transfer of inherent CO,shouldhowever,conform to minimum standards published byonly be to other EU-ETS installations and the transfer ofthe Commission.