ANNEXES to the Proposal for a Regulation of the European Parliament and of the Council on the use of renewable and low-carbon fuels in maritime transport and amending Directive 2009/16/EC - Hoofdinhoud

Council of the European Union

Brussels, 16 July 2021 (OR. en)

10327/21

Interinstitutional File: ADD 1

2021/0210(COD)

TRANS 466 MAR 140 ENV 501 ENER 319 IND 191 COMPET 546 ECO 77 RECH 347 CODEC 1068

COVER NOTE

From: Secretary-General of the European Commission, signed by Ms Martine DEPREZ, Director

To: Mr Jeppe TRANHOLM-MIKKELSEN, Secretary-General of the Council of the European Union

No. Cion doc.: COM(2021) 562 final

Subject: ANNEXES to the Proposal for a Regulation of the European Parliament and of the Council on the use of renewable and low-carbon fuels in

maritime transport and amending Directive 2009/16/EC

Delegations will find attached document COM(2021) 562 final.

Encl.: COM(2021) 562 final

EUROPEAN COMMISSION

Brussels, 14.7.2021 COM(2021) 562 final

ANNEXES 1 to 5

ANNEXES

to the

Proposal for a Regulation of the European Parliament and of the Council

on the use of renewable and low-carbon fuels in maritime transport and amending Directive 2009/16/EC

{SEC(2021) 562 final} - {SWD(2021) 635 final} - {SWD(2021) 636 final} ANNEX I

METHODOLOGY FOR ESTABLISHING THE GREENHOUSE GAS INTENSITY LIMIT ON THE ENERGY USED ON-BOARD BY A SHIP

For the purpose of calculating the greenhouse gas intensity limit of the energy used on-board a ship, the following formula, referred to as Equation (1) shall apply:

GHG intensity index WtT TtW

𝐺𝐻𝐺 𝑖𝑛𝑡𝑒𝑛𝑠𝑖𝑡𝑦 ∑ 𝒏 𝑓𝑢𝑒𝑙 𝒄 𝑖 𝑀 𝑖 × 𝐶𝑂 2𝑒𝑞 𝑊𝑡𝑇,𝑖 × 𝐿𝐶𝑉 𝑖 + ∑ 𝐸 𝑘 𝑘 × 𝐶𝑂 2𝑒𝑞 𝑒𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑖𝑡𝑦,𝑘 ∑

𝒏 𝑓𝑢𝑒𝑙

𝑖 ∑

𝒎 𝑒𝑛𝑔𝑖𝑛𝑒 [ (1 – 1

𝑔𝐶𝑂2𝑒𝑞 +

𝑗 𝑀 𝑖,𝑗 × 100 𝐶 𝑒𝑛𝑔𝑖𝑛𝑒 𝑠𝑙𝑖𝑝 𝑗 ) × ( 𝐶𝑂 2𝑒𝑞,𝑇𝑡𝑊,𝑗 ) + (

1

100 𝐶

𝑒𝑛𝑔𝑖𝑛𝑒 𝑠𝑙𝑖𝑝 𝑗 × 𝐶𝑂 2𝑒𝑞 𝑇𝑡𝑊,𝑠𝑙𝑖𝑝𝑝𝑎𝑔𝑒,𝑗 ) ]

𝑖𝑛𝑑𝑒𝑥 [ ] = ∑

𝒏 𝑓𝑢𝑒𝑙 𝒄 𝑀𝐽 𝑖

𝑀 𝑖 × 𝐿𝐶𝑉 𝑖 + ∑ 𝐸 𝑘 𝑘 ∑ 𝒏 𝑓𝑢𝑒𝑙 𝑀 𝒍 𝑖 𝑖 × 𝐿𝐶𝑉 𝑖 + ∑ 𝐸 𝑘 𝑘

Equation (1)

where the following formula is referred to as Equation (2):

𝐶𝑂 2𝑒𝑞,𝑇𝑡𝑊,𝑗 = (𝐶 𝑓 𝐶𝑂2,𝑗 × 𝐺𝑊𝑃 𝐶𝑂2 + 𝐶 𝑓 𝐶𝐻4,𝑗 × 𝐺𝑊𝑃 𝐶𝐻4 + 𝐶 𝑓 𝑁2𝑂,𝑗 × 𝐺𝑊𝑃 𝑁2𝑂 ) 𝑖 Equation (2)

Term Explanation

i Index corresponding to the fuels delivered to the ship in the reference period

j Index corresponding to the fuel combustion units on board the ship. For the purpose of this Regulation the units considered are the main engine(s), auxiliary engine(s) and fired oil boilers

k Index corresponding to the connection points (c) where electricity is supplied per connection point.

c Index corresponding to the number of electrical charging points

m Index corresponding to the number of energy consumers

𝑀 𝑖,𝑗 Mass of the specific fuel i oxidised in consumer j [gFuel]

𝐸 𝑘 Electricity delivered to the ship per connection point k if more than one [MJ]

𝐶𝑂 2𝑒𝑞 𝑊𝑡𝑇,𝑖 WtT GHG emission factor of fuel i [gCO 2eq /MJ]

𝐶𝑂 2𝑒𝑞 𝑒𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑖𝑡𝑦,𝑘 WtT GHG emission factor associated to the electricity delivered to the ship at berth per connection point k [gCO 2eq /MJ]

𝐿𝐶𝑉 𝑖 Lower Calorific Value of fuel i [MJ/gFuel]

𝐶 𝑒𝑛𝑔𝑖𝑛𝑒 𝑠𝑙𝑖𝑝 𝑗 Engine fuel slippage (non-combusted fuel) coefficient as a percentage of the mass of the fuel i used by combustion unit j [%]

𝐶 𝑓 𝐶𝑂2,𝑗 , 𝐶 𝑓 𝐶𝐻4,𝑗 , 𝐶 𝑓 𝑁2𝑂,𝑗 TtW GHG emission factors by combusted fuel in combustion unit j [gGHG/gFuel]

𝐶𝑂 2𝑒𝑞,𝑇𝑡𝑊,𝑗 TtW CO 2 equivalent emissions of combusted fuel i in combustion unit j [gCO 2 eq/gFuel]

𝐶𝑂 2𝑒𝑞,𝑇𝑡𝑊,𝑗 = (𝐶 𝑐𝑓 𝐶𝑂2,𝑗 × 𝐺𝑊𝑃 𝐶𝑂2 + 𝐶 𝑐𝑓 𝐶𝐻4,𝑗 × 𝐺𝑊𝑃 𝐶𝐻4 + 𝐶 𝑐𝑓 𝑁2𝑂,𝑗 × 𝐺𝑊𝑃 𝑁2𝑂 ) 𝑖

𝐶 𝑠𝑓 𝐶𝑂2,𝑗 , 𝐶 𝑠𝑓 𝐶𝐻4,𝑗 , 𝐶 𝑠𝑓 𝑁2𝑂,𝑗 TtW GHG emissions factors by slipped fuel towards combustion unit j [gGHG/gFuel]

𝐶𝑂 2𝑒𝑞,𝑇𝑡𝑊𝑠𝑙𝑖𝑝𝑝𝑎𝑔𝑒 ,𝑗 TtW CO 2 equivalent emissions of slipped fuel i towards combustion unit j [gCO 2 eq/gFuel]

𝐶𝑂 2𝑒𝑞,𝑇𝑡𝑊 𝑠𝑙𝑖𝑝𝑝𝑎𝑔𝑒,𝑗 = (𝐶 𝑠𝑓 𝐶𝑂2,𝑗 × 𝐺𝑊𝑃 𝐶𝑂2 + 𝐶 𝑠𝑓 𝐶𝐻4,𝑗 × 𝐺𝑊𝑃 𝐶𝐻4 + 𝐶 𝑠𝑓 𝑁2𝑂,𝑗 × 𝐺𝑊𝑃 𝑁2𝑂 ) 𝑖

𝐺𝑊𝑃 𝐶𝑂2 , 𝐺𝑊𝑃 𝐶𝐻4, , 𝐺𝑊𝑃 𝑁2𝑂 CO 2 , CH 4 , N 2 O Global Warming Potential over 100 years

In the case of fossil fuels, the default values in Annex II shall be used.

𝒄

For the purpose of this regulation the term ∑ 𝐸

𝑘 𝑘 × 𝐶𝑂 2𝑒𝑞 𝑒𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑖𝑡𝑦,𝑘 in the numerator of

Equation (1) shall be set to zero.

Method for determining [M i ]

The [M i ] mass of fuel shall be determined using the amount reported in accordance with the framework of the reporting under Regulation (EU) 2015/757 for voyages falling within the scope of this Regulation based on the chosen monitoring methodology by the company.

Method for determining WtT GHG factors

For non-fossil fuels, wherever values different from the default values in Annex II are used, these shall be based on relevant Bunker Delivery Notes (BDNs), for the fuels delivered to the ship in the reference period, for at least equal quantities of fuels as the one determined as being consumed in scope of the regulated journey in accordance with point A.

The WtT GHG ( 𝐶𝑂 2𝑒𝑞 𝑊𝑡𝑇,𝑖 ) of the fuels (which are not fossils fuels) are established in

Directive (EU) 2018/2001. The actual values, contained in the Directive that shall be used for the purpose of this Regulation, in accordance with the methodology, are those without

combustion 1 . For those fuels for which pathways are not included in the Directive and for fossil fuels, the WtT GHG emission factors ( 𝐶𝑂 2𝑒𝑞 𝑊𝑡𝑇,𝑖 ) default values are contained in

Annex II.

Fuel Bunker Delivery Note (BDN)

For the purposes of this regulation, relevant BDNs of fuels used on board shall contain at least the following information:

– product identification

– fuel mass [t]

– fuel volume [m 3 ]

– fuel density [kg/m 3 ]

– WtT GHG emission factor for CO 2 (carbon factor) [gCO 2 /gFuel] and for CO 2eq

[gCO 2eq /gFuel] and related certificate 2

– Lower Calorific Value [MJ/g]

BDN Electricity

For the purposes of this regulation, relevant BDNs for electricity delivered to the ship shall contain at least the following information:

– supplier: name, address, telephone, email, representative

– receiving ship: IMO number (MMSI), ship name, ship type, flag, ship representative

– port: name, location (LOCODE), terminal/ berth

– connection point: OPS-SSE connection point, connection point details

1 Reference is made to Directive (EU) 2018/2001, Annex V.C.1.(a) to the term e u ‘emissions from the

fuel in use’ 2 This value is not required in case of fossil fuels referred to in Annex II. For all other fuels, including

blends of fossil fuels, this value should be made available together with a separate certificate identifying the fuel production pathway.

– connection time: date/time of commencement/finalisation

– energy supplied: power fraction allocated to supply point (if applicable) [kW], electricity consumption (kWh) for the billing period, peak power information (if available)

– metering

Method for determining TtW GHG factors

The TtW emissions are determined on the basis of the methodology contained in this Annex as provided in Equation (1) and Equation (2)

For the purpose of this Regulation, the TtW GHG emission factors ( 𝐶𝑂 2𝑒𝑞,𝑇𝑡𝑊,𝑗 ) that shall be used to determine the GHG emissions are contained in Annex II. The CO 2 C f factors shall be the ones established in Regulation (EU) 2015/757 and are reported in the Table for easy reference. For fuels whose factors are not included in the said regulation, default factors as contained in Annex II shall be used.

In accordance with its compliance plan referred to in Article 6 and upon assessment by the verifier, other methods, such as direct CO 2eq measurement, laboratory testing, may be used if it enhances the overall accuracy of the calculation.

Method for determining TtW fugitive emissions

Fugitive emissions are emissions caused by the amount of fuel that does not reach the combustion chamber of the combustion unit or that is not consumed by the energy converter because they are uncombusted, vented, or leaked from the system. For the purpose of this Regulation, fugitive emissions are taken into account as a percentage of the mass of the fuel used by the engine. The default values are contained in Annex II.

Methods for determining the reward factors linked to substitute sources of energy

In case substitute sources of energy are installed on board, a reward factor for substitute sources of energy can be applied. In case of wind power such reward factor is determined as follow:

Reward factor for substitute 𝑃 𝑊𝑖𝑛𝑑

sources of energy- WIND (f wind ) 𝑃 𝑇𝑜𝑡

0,99 0,1

0,97 0,2

0,95 ⩾ 0,3

The ship GHG intensity index is then calculated by multiplying the result of Equation (1) by the reward factor.

Verification and Certification

Fuel Class WtT TtW

Fossil Default values shall be used MRV Regulation CO 2 carbon as provided in Table 1 of this factors shall be used for fuels for Regulation which such factor is provided

For all other emissions factors, default values can be used as provided in Table 1 of this

Regulation, alternatively

Certified values by mean of laboratory testing or direct

emissions measurements

Sustainable CO 2eq values as provided in Emissions factors, default values Renewable Fuels RED II (without can be used as provided in Table 1

(Bio Liquids, Bio combustion) can be used for of this Regulation, alternatively

Gases, e-Fuels) all fuels whose pathways are included in RED II,

alternatively Certified values by mean of

RED II approved laboratory testing or direct

certification scheme can be emissions measurements.

used

Others (including CO 2eq values as provided in Emissions factors, default values electricity) RED II (without can be used as provided in Table 1

combustion) can be used for of this Regulation, alternatively all fuels whose pathways are included in RED II,

alternatively Certified values by mean of

RED II approved laboratory testing or direct

certification scheme can be emissions measurements.

used ANNEX II

The emissions factors for fossils fuels contained in this Annex shall be used for the determination of the greenhouse gas intensity index referred to in Annex I of this Regulation.

The emissions factors of biofuels, biogas, renewable fuels of non-biological origin and recycled carbon fuels shall be determined according to the methodologies set out in Annex 5 part C of Directive (EU) 2018/2001.

In the table:

– TBM stands for To Be Measured

– N/A stands for Not Available

– The dash means not applicable

Table 1 – Default factors

1 2 3 4 5 6 7 8 9

WtT TtW

𝑪 𝒔𝒍𝒊𝒑

Class / 𝑳𝑪𝑽 𝑪𝑶 𝟐𝒆𝒒 𝑾𝒕𝑻 Pathway Energy 𝑪 𝒇 𝑪𝑶 𝟐 𝑪 𝒇 𝑪𝑯 𝟒 𝑪 𝒇 𝑵 𝟐 𝑶 As % of the

Feedstock name 𝑀𝐽 [ 𝑔𝐶𝑂2𝑒𝑞

Converter

𝑔 ] [ 𝑀𝐽 ] Class [

𝑔𝐶𝑂2

𝑔𝐹𝑢𝑒𝑙 ] [

𝑔𝐶𝐻 4

𝑔𝐹𝑢𝑒𝑙 ] [

𝑔𝑁 2 𝑂

𝑔𝐹𝑢𝑒𝑙 ]

mass of the fuel used by

the engine

ALL ICEs

HFO 3,114

ISO 8217 Gas Turbine MEPC245 (66) 0,00005 0,00018

Grades 0,0405 13,5 -

RME to Regulation (EU) RMK Steam 2015/757

Turbines and Boilers

Aux Engines

Fossil

ALL ICEs

13,2, crude Gas

Turbine 0,00005 0,00018 LSFO 0,0405 13,7 blend 3,114 -

Steam Turbines and Boilers

Aux Engines

0,00005 0,00018 ULSFO 0,0405 13,2 ALL ICEs 3,114 - 1 2 3 4 5 6 7 8 9

WtT TtW

3,206 13,2 0,00005 0,00018 VLSFO 0,041 ALL ICEs MEPC245 (66) -

MRV Regulation

LFO 3,151

ISO 8217

Grades 0,041 13,2 ALL ICEs

MEPC245 (66) 0,00005 0,00018 -

RMA to Regulation (EU) RMD 2015/757

MDO

MGO 3,206

ISO 8217 0,00005 0,00018

Grades 0,0427 14,4 ALL ICEs

MEPC245 (66) -

DMX to Regulation (EU) DMB 2015/757

LNG Otto (dual fuel

medium 3,1

speed)

LNG Otto 2,755

LNG 0,0491 18,5 (dual fuel MEPC245 (66)

0 0,00011 1,7

slow speed) Regulation (EU)

 LNG Diesel 2015/757

(dual fuel 0.2 slow speed)

LBSI N/A

3,03 Buthane

3,00 Propane

LPG 0,046 7,8 All ICEs MEPC245 (66) TBM TBM

Regulation (EU) 2015/757

H2 Fuel Cells 0 0 -

(natural 0,12 132 - gas) ICE 0 0 TBM

NH3

(natural 0,0186 121 No engine 0 0 TBM -

gas)

1,375

Methanol 31,3

(natural 0,0199 All ICEs MEPC245 (66) TBM TBM -

gas) Regulation (EU)

2015/757

Ref. to 1,913

Liquid Ethanol

biofuels E100 0,0268

Directive

(EU) All ICEs MEPC245 (66) TBM TBM - 2018/2001 Regulation (EU)

1 2 3 4 5 6 7 8 9

WtT TtW

2015/757

Bio-diesel

Main Ref. to

products / 0,0372 Directive 0,00005 0,00018

wastes / (EU)

ALL ICEs 2,834 - TBM TBM

Feedstock 2018/2001

mix

HVO

Main Ref. to

products / 0,00005 0,00018 0,044 Directive

wastes / (EU)

ALL ICEs 3,115 -

Feedstock 2018/2001

mix

LNG Otto (dual fuel

medium 3,1

Bio-LNG speed)

2,755

Main Ref. to LNG Otto

products / 0,05 Directive (dual fuel MEPC245 (66), 0,00005 0,00018 1,7

wastes / (EU) slow speed) Regulation (EU)

Feedstock 2018/2001

mix 2015/757 LNG Diesel

(dual fuels) 0.2

LBSI N/A

Bio-H2 Fuel Cells 0 0 0

Gas Main

biofuels products / 0,12 N/A - wastes /

Feedstock ICE 0 0 TBM mix

3,206

e-diesel Ref. to 0,00005 0,00018

0,0427 Directive (EU) ALL ICEs MEPC245 (66) -

2018/2001) Regulation (EU) 2015/757

e Ref. to

1,375

Renewable methanol

0,00005 0,00018

0,0199 Directive (EU) All ICEs MEPC245 (66) -

Fuels of 2018/2001 Regulation (EU)

non 2015/757 Biological

Origin

(RFNBO) LNG Otto (dual fuel

• - 

  medium

3.1

speed) (e- fuels)

Ref. to 2,755

e-LNG LNG Otto

0,0491 Directive (dual fuel MEPC245 (66) 0 0,00011 1,7

(EU) slow speed)

2018/2001 Regulation (EU) 2015/757

LNG Diesel

(dual fuels) 0.2

LBSI N/A 1 2 3 4 5 6 7 8 9

WtT TtW

Fuel Cells 0 0 0 e-H2 0,12 3,6 -

ICE 0 0 TBM

e-NH3 0,0186 0 No engine 0 N/A TBM N/A

106,3

EU MIX Electricity 2020 Others - OPS - - - -

72

EU MIX 2030

Column 1 identifies the class of the fuels namely Fossils, Liquid Biofuels, Gaseous Biofuels,

e-Fuels;

Column 2 identifies the name or the pathway of the relevant fuels within the class. For the Liquid Biofuels, Gaseous Biofuels, RFNBO (e-Fuels) the values for the WtT section shall be taken from Directive (EU) 2018/2001 (without combustion 3 ); for fossils fuels only the default

values in the table shall be used.

Column 3 contains the Lower Calorific Value of the fuels expressed in [MJ/g].

Column 4 contains the CO 2eq emissions values in [gCO 2eq /MJ]. For fossils fuels only the

default values in the table shall be used. For all other fuels, (except were expressly indicated), values shall be calculated by using the methodology or the default values as per in Directive (EU) 2018/2001 deducted of the combustion emissions considering full oxidation of the fuel 4 .

Column 5 identifies the main types/classes of energy converters such as 2 and 4 strokes

Internal Combustion Engines (ICE) Diesel or Otto cycle, gas turbines, fuels cells etc.

Column 6 contains the emission factor C f for CO 2 in [gCO 2 /gfuel]. Emissions factors values as specified in the Regulation (EU) 2015/757 (or IMO MEPC245 (66) as amended) shall be

used. For all those fuels not contained in Regulation (EU) 2015/757, the default values

contained in the table should be used. Values certified by a by a trusted certifier (under the

relevant provisions made in Directive (EU) 2018/2001) can be used in place of the default

values.

Column 7 contains the emission factor C f for methane in [gCH 4 /gfuel]. Default values as contained in the table shall be used. Values certified by mean of testing can be used in place

of the default values. For LNG fuels C f for methane are set to zero.

3 Reference is made to Directive (EU) 2018/2001, Annex V.C.1.(a) to the term e u ‘emissions from the

fuel in use’. 4 Reference is made to Directive (EU) 2018/2001, Annex V.C.1.(a) to the term e u ‘emissions from the

fuel in use’

Column 8 contains the emission factor C f for nitrous oxide in [gN 2 O/gfuel]. Default values as

contained in the table shall be used. Values certified by mean of testing can be used in place

of the default values.

Column 9 identifies the part of fuel lost as fugitive emissions (C slip ) measure as % of mass of

fuel used by the specific energy converter. Default values as contained in the table shall be used. Values certified by mean of testing can be used in place of the default values. For fuels

such as LNG for which the fugitive emissions (slip) exists, the amount of fugitive emissions

as presented in Table 1 is expressed in % of the mass of fuel used (Column 9). The values

contained in Column 9 shall be used, in accordance with equation (1). The values of C slip in

Table (1) are calculated at 50% of the engine load.

ANNEX III

CRITERIA FOR THE USE OF ZERO-EMISSION TECHNOLOGY AS REFERRED TO IN ARTICLES 5(3)(b) and 7(3), points (d) and (f)

The following table provides a list of zero-emission technologies as referred to in Article 5(3)(b), as well as, specific criteria for their use as applicable.

Zero-emission technology Criteria for use

Fuel cells Fuel cells used on board for power generation while at berth should be fully powered by renewable and low carbon fuels.

On-board Electricity Storage The use of on-board electricity storage is allowed irrespective on the source of energy that produced the stored power (on-board generation or onshore in case of battery swapping).

On-board Electricity production from wind and Any ship that is capable to sustain energy needs at solar energy berth through the use of wind and solar energy.

The use of these zero-emission technologies shall continuously achieve emissions that are equivalent to the emissions reductions that would be achieved by using on-shore power supply.

ANNEX IV

CERTIFICATE TO BE ISSUED BY THE MANAGING BODY OF THE PORT OF CALL IN CASES WHERE SHIPS CANNOT MAKE USE OF OPS FOR JUSTIFIED REASONS (ARTICLE 5(5)) - MINIMUM ELEMENTS TO BE INCLUDED IN THE CERTIFICATE

For the purposes of this Regulation, the certificate referred to in Article 5(5) shall contain at least the following information:

• (1) 

  Ship identification

  (a) IMO number

  (b) Ship name

  (c) Call sign

  (d) Ship type

  (e) Flag

• (2) 

  Port of call

• (3) 

  Location/terminal name

• (4) 

  Arrival date and time (ATA)

• (5) 

  Departure date and time (ATD)

  The confirmation from the managing body of the port that the ship was found among

  any of the following cases:

  – the ship made an unscheduled port call for reasons of safety or saving life at sea (Article 5(2), point (c))

  – the ship was unable to connect to on-shore power supply due to unavailable connection points in the port (Article 5(2), point (d))

  – the on-shore power supply equipment on board was found to be incompatible with the shore installation at the port (Article 5(2), point (e))

  – that the ship used, for a limited period of time on-board energy generation, under emergency situations representing immediate risk to life, the ship, or the environment (Article 5(2), point (f)).

• (6) 

  Details of the managing body of the port

  (a) Name

  (b) contact (phone, email)

• (7) 

  Date of issue

ANNEX V

FORMULAS FOR CALCULATING THE COMPLIANCE BALANCE AND PENALTY LAID DOWN IN ARTICLE 20(1)

Formula for calculating the ship’s compliance balance

For the purpose of calculating the compliance balance of a ship the following formula shall

apply:

Compliance balance [gCO 2eq /MJ] = (GHGIE 𝒏 𝑓𝑢𝑒𝑙 target - GHGIE actual ) x [ ∑ 𝒍 𝑖 𝑀 𝑖 × 𝐿𝐶𝑉 𝑖 + ∑ 𝐸 𝑖 𝑖 ]

Where:

𝑔𝐶𝑂 2𝑒𝑞 Grams of CO 2 equivalent

GHGIE target Greenhouse gas intensity limit of the energy used on-board a ship according to Article 4(2) of this Regulation

GHGIE actual Yearly average of the greenhouse gas intensity of the energy used on-board a ship calculated for the relevant reporting period

Formula for calculating the penalty laid down in Article 20(1)

The amount of the penalty laid down in Article 20(1) shall be calculated as follows:

Penalty = (Compliance balance / GHGIE actual ) x conversion factor from MJ to tonnes of VLSFO (41.0 MJ / kg) x EUR 2400

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