Subject matter
This Regulation lays down rules for implementing Regulation (EU) 2024/3012 as regards the following:
(a)
the structure, format and technical details of the activity plan and of the monitoring plan to be submitted by an operator or a group of operators to a certification body and of the certification, re-certification and monitoring audit reports to be issued by a certification body, pursuant to Article 9 of Regulation (EU) 2024/3012;
(b)
the structure, format, technical details and process required for the operation of certification schemes, the verification of information on independent auditing and the publication of information on appointed certification bodies pursuant to Article 11 of Regulation (EU) 2024/3012;
(c)
the structure, format and technical details of the certification registries and of the recording, holding or use of certified units pursuant to Article 12(3), paragraph 3, of Regulation (EU) 2024/3012;
(d)
the structure, format and technical details of the recognition and notification processes of certification schemes pursuant to Article 13 of Regulation (EU) 2024/3012;
(e)
the structure, format and technical details of the reports to be submitted to the Commission by the certification schemes pursuant to Article 14 of Regulation (EU) 2024/3012.
Definitions
For the purposes of this Regulation, the following definitions apply:
(a)
‘monitoring audit’ means an audit carried out by a certification body during the monitoring period to verify the monitoring of the stored carbon and any reversal that may have occurred;
(b)
‘terminated certificate’ means a certificate that has been voluntarily cancelled while it is still valid;
(c)
‘withdrawn certificate’ means a certificate that has been permanently cancelled by the certification body or the certification scheme;
(d)
‘expired certificate’ means a certificate that is no longer valid;
(e)
‘group auditing’ means a process in which the approach to auditing activities can be defined at group level;
(f)
‘non-conformity’ means a failure by an operator or a certification body to comply with the rules and procedures, established by the certification scheme, of which they are members or under which they operate.
Activity plan, monitoring plan, and certification audit and re-certification audit reports
1. The activity plan to be submitted by an operator or a group of operators pursuant to Article 9(1) of Regulation (EU) 2024/3012 shall include the elements as set out in Annex I to this Regulation.
2. The monitoring plan to be submitted by an operator or a group of operators pursuant to Article 9(1) of Regulation (EU) 2024/3012 shall include the elements as set out in Annex II to this Regulation.
3. The certification audit report and the re-certification audit report to be issued by the certification body pursuant to Article 9(2) and (3) of Regulation (EU) 2024/3012 shall include the elements as set out in Annex III to this Regulation.
