ANNEX VSupplementary provisions
ANNEX V Annex VII to Delegated Regulation (EU) 2019/331 is amended as follows: (1) the second subparagraph of Section 4.2 is replaced by the following: ‘The competent authority shall consider costs unreasonable where the operator’s cost estimation exceeds the benefit of a specific determination methodology. To that end, the benefit shall be calculated by multiplying an improvement factor with a reference price referred to in Article 18, paragraph 1 of Commission Implementing Regulation (EU) 2018/2066 ( *1 ) and costs shall include an appropriate depreciation period based on the economic lifetime of the equipment, where applicable. ( *1 ) Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 ( OJ L 334, 31.12.2018, p. 1 ).’;" (2) Section 9 is replaced by the following: ‘9. PROCEDURE FOR TRACKING PRODCOM CODES AND CN CODES OF PRODUCTS AND GOODS For the purpose of correct attribution of data to sub-installations, the operator shall maintain a list of all products and goods produced at the installation and their respective applicable PRODCOM codes, based on NACE rev. 2, and CN codes. Based on this list, the operator shall: — Attribute products and their annual production figures to product benchmark sub-installations in accordance with product definitions provided in Annex I where appropriate; — Take this information into account for attributing inputs, outputs and emissions separately to sub-installations related to sectors at risk of carbon leakage or not exposed to such risk, in accordance with Article 10. — Take this information into account for attributing inputs, outputs and emissions separately to sub-installations related to the production of goods listed in Annex I to Regulation (EU) 2023/956. To this end the operator shall establish, document, implement and maintain a procedure for regular checking whether the products and goods produced in the installation confirm with the PRODCOM codes and CN codes applied when setting up the monitoring methodology plan. This procedure shall furthermore contain provisions to identify if the installation produces a new product for the first time, and to ensure that the operator determines the applicable PRODCOM code for the new product, add it to the list of products and attributes related inputs, outputs and emissions to the appropriate sub-installation.’; (3) Section 10 is amended as follows: (i) in paragraph 10.1.5, point (b) is replaced by the following: ‘(b) An amount of emissions assigned to the consumption of the waste gas is attributed to the product benchmark sub-installation, heat benchmark sub-installation, district heating sub-installation or fuel benchmark sub-installation, where it is consumed. This amount is determined by multiplying the amount and calorific value of the waste gas with the value of the interim heat or fuel benchmark, as applicable, determined based on the relevant annual reduction rate from 2007/2008 to the two years specified as the basis for the benchmark values in Article 10a(2) of Directive 2003/87/EC.’; (ii) the following paragraphs are added: ‘10.1.6. Attribution of emission for the production of high value chemicals for the steam cracking benchmark In consistency with the allocation rules pursuant to Article 19, 1,78 tonnes of carbon dioxide per ton of hydrogen times the historical production of hydrogen from supplemental feed expressed in tons of hydrogen, 0,24 tonnes of carbon dioxide per ton of ethylene times the historical production of ethylene from supplemental feed expressed in tons of ethylene, and 0,16 tonnes of carbon dioxide per ton of HVC times the historical production of other high value chemicals than hydrogen and ethylene from supplemental feed expressed in tons of HVC, shall be deducted from the attributed emissions. 10.1.7. Attribution of emission for hydrogen for the vinyl chloride benchmark In consistency with the allocation rules pursuant to Article 20, the amount of hydrogen combusted expressed as terajoules times the value of the interim heat benchmark, determined based on the on the relevant two years specified as the basis for the benchmark values in Article 10a(2) of Directive 2003/87/EC, shall be added to the attributed emissions. 10.1.8. Attribution of emission for the hydrogen benchmark Where carbon monoxide (CO) is contained in the final product gas, the stoichiometric equivalent of the amount of CO in the product gas shall be considered converted in CO 2 and added to the attributed emissions. Assuming a water-gas shift reaction, an equivalent of the recoverable heat for the exothermic reaction of 1,47 GJ/t CO times the value of the interim heat benchmark, determined based on the annual reduction rate from 2007/2008 to the relevant two years specified as the basis for the benchmark values in Article 10a(2) of Directive 2003/87/EC, and assuming an efficiency of 99,5 %, shall be deducted from the attributed emissions. Correspondingly, the stoichiometric equivalent of hydrogen that would be produced from that same amount of CO via a water-gas shift reaction shall be added to the denominator when calculating the greenhouse gas intensity of the sub-installation.’; (iii) in paragraph 10.2, first paragraph, the following point is added: ‘(e) Emissions attributable to special benchmarks determined in accordance with Sections 10.1.6, 10.1.7 and 10.1.8, as applicable.’. ( *1 ) Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 ( OJ L 334, 31.12.2018, p. 1 ).’;’