title: Council Directive (EU) 2015/652 of 20 April 2015 laying down calculation methods and reporting requirements pursuant to Directive 98/70/EC of the European Parliament and of the Council relating to the quality of petrol and diesel fuels

text:
               25.4.2015

               EN

               Official Journal of the European Union

               L 107/26

         COUNCIL DIRECTIVE (EU) 2015/652
   of 20 April 2015
   laying down calculation methods and reporting requirements pursuant to Directive 98/70/EC of the European Parliament and of the Council relating to the quality of petrol and diesel fuels
   THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Directive 98/70/EC of the European Parliament and of the Council of 13 October 1998 relating to the quality of petrol and diesel fuels and amending Council Directive 93/12/EEC (1), and in particular Article 7a(5) thereof,
   Having regard to the proposal from the European Commission,
   Whereas:

               (1)

               The method for calculating greenhouse gas emissions of fuels and other energy from non-biological sources to be established pursuant to Article 7a(5) of Directive 98/70/EC should yield reporting of sufficient accuracy, so that the Commission can critically assess the performance of suppliers in meeting their obligations under Article 7a(2) of that Directive. The calculation method should ensure accuracy, while having due regard for the complexity of the associated administrative requirements. At the same time, it should incentivise suppliers to reduce the greenhouse gas intensity of the fuel they supply. Careful consideration should also be given to the impact of the calculation method on refineries in the Union. Hence, the calculation method should be based on average greenhouse gas intensities that represent an industry average value which is typical for a particular fuel. This would have the advantage of reducing the administrative burden on suppliers and Member States. At this stage, the proposed calculation method should not require differentiation of the greenhouse gas intensity of fuel on the basis of the source of the raw material, as this would affect current investments in certain refineries in the Union.

               (2)

               Reporting requirements for suppliers which are small and medium-sized enterprises (SMEs) as defined in Commission Recommendation 2003/361/EC (2) should be minimised as far as possible in the context of Article 7a(1) of Directive 98/70/EC. Similarly, importers of petrol and diesel refined outside the Union should not be obliged to provide detailed information about the sources of the crude oils used to make those fuels, as this information may not be available or may be difficult to obtain.

               (3)

               In order to incentivise further greenhouse gas emission reductions, savings claimed from upstream emission reductions (UERs), including from flaring and venting, should be included in the calculation of suppliers' life cycle greenhouse gas emissions. In order to facilitate the claiming of UERs by suppliers, the use of various emission schemes should be allowed for calculating and certifying emission reductions. Only UER projects which start after the date of the establishment of the fuel baseline standard set out in Article 7a(5)(b) of Directive 98/70/EC, i.e. 1 January 2011, should be eligible.

               (4)

               Weighted average greenhouse gas default values representing the crude oils consumed in the Union provide a simple calculation method by which suppliers may determine the greenhouse gas content of the fuel they supply.

               (5)

               UERs should be estimated and validated in accordance with principles and standards identified in International Standards, and in particular ISO 14064, ISO 14065 and ISO 14066.

               (6)

               It is furthermore appropriate to facilitate the implementation by Member States of legislation on UERs, including from flaring and venting. To this end, non-legislative guidance should be prepared under the auspices of the Commission on approaches to quantify, verify, validate, monitor and report such UERs (including reductions in flaring and venting at production sites) prior to the end of the transposition period set in Article 7 of this Directive.

               (7)

               Article7a(5)(b) of Directive 98/70/EC requires the establishment of a method to determine the fuel baseline standard based on the life cycle greenhouse gas emissions per unit of energy from fossil fuels in 2010. The fuel baseline standard should be based on the quantities of diesel, petrol, non-road gas oil, liquefied petroleum gas (LPG) and compressed natural gas (CNG) consumed using data officially reported by the Member States to the United Nations Framework Convention on Climate Change (UNFCCC) in 2010. The fuel baseline standard should not be the fossil fuel comparator that is used for calculating greenhouse gas savings from biofuels, which should remain as set out in Annex IV to Directive 98/70/EC.

               (8)

               Since the composition of the relevant fossil fuel mix changes little from year to year, the aggregate variation in the greenhouse gas intensity of the fossil fuels from year to year will also be small. It is therefore appropriate that the fuel baseline standard be based on the 2010 Union average consumption data as reported by the Member States to the UNFCCC.

               (9)

               The fuel baseline standard should represent an average upstream greenhouse gas intensity and the intensity of the fuel of a refinery of average complexity for fossil fuels. Hence, the fuel baseline standard should be calculated using the respective average fuel default values. The fuel baseline standard should remain unchanged for the period up until 2020, in order to provide regulatory certainty to suppliers in respect of their obligations to reduce the greenhouse gas intensity of the fuels they supply.

               (10)

               Article 7a(5)(d) of Directive 98/70/EC provides for the adoption of a method to calculate the contribution of electric road vehicles to reduce life cycle greenhouse gas emissions. Pursuant to that Article, the calculation method should be compatible with Article 3(4) of Directive 2009/28/EC of the European Parliament and of the Council (3). To ensure this compatibility, the same adjustment factor should be used for the powertrain efficiency.

               (11)

               Electricity supplied for use in road transport may be reported by suppliers, as laid down in Article 7a(1) of Directive 98/70/EC, as part of their annual reports to the Member States. In order to limit administrative costs, it is appropriate that the calculation method be based on an estimate rather than on an actual measurement of the consumption of electricity in an electric road vehicle or motorcycle for the purpose of supplier reporting.

               (12)

               It is appropriate to include a detailed approach for estimating the quantity and the greenhouse gas intensity of biofuels in cases where processing of a biofuel and a fossil fuel occurs during the same process. A specific method is needed because the resulting quantity of the biofuel is not measurable, such as during co-hydro treatment of vegetable oils with a fossil fuel. Article 7d(1) of Directive 98/70/EC stipulates that the life cycle greenhouse gas emissions of biofuels are, for the purposes of Article 7a and Article 7b(2) of that Directive, to be calculated with the same method. Therefore, the certification of greenhouse gas emissions by recognised voluntary schemes is as valid for the purposes of Article 7a as it is for the purposes of Article 7b(2) of Directive 98/70/EC.

               (13)

               The supplier reporting requirement laid down in Article 7a(1) of Directive 98/70/EC should be supplemented by a harmonised format and harmonised definitions of the data to be reported. A harmonisation of the definitions of data is needed for the proper execution of the greenhouse gas intensity calculation linked to an individual supplier's reporting obligations, as the data form key inputs into the calculation method harmonised pursuant to Article 7a(5)(a) of Directive 98/70/EC. These data include the supplier's identification, the quantity of fuel or energy placed on the market and the fuel or energy type placed on the market.

               (14)

               The supplier reporting requirement laid down in Article 7a(1) of Directive 98/70/EC should be supplemented by harmonised reporting requirements, a reporting format and harmonised definitions for Member State reporting to the Commission pertaining to the greenhouse gas performance of fuels consumed in the Union. In particular, these reporting requirements will enable the updating of the fossil fuel comparator described in point 19 of Part C of Annex IV to Directive 98/70/EC and point 19 of Part C of Annex V to Directive 2009/28/EC, and they will facilitate the reporting required pursuant to Articles 8(3) and 9(2) of Directive 98/70/EC as well as the updating of the calculation method to technical and scientific progress, in order to ensure that it meets its intended purpose. These data should include the quantity of fuel or energy placed on the market and fuel or energy type, the place of purchase and the origin of the fuel or energy placed on the market.

               (15)

               It is appropriate for Member States to allow suppliers to fulfil their reporting requirements by relying on equivalent data being collected pursuant to other Union or national legislation so as to reduce the administrative burden, provided that the reporting is conducted in accordance with the requirements set out in Annex IV and the definitions laid down in Annexes I and III.

               (16)

               In order to facilitate reporting by groups of suppliers pursuant to Article 7a(4) of Directive 98/70/EC, Article 7a(5)(c) of that Directive allows for the establishment of any necessary rules. It is desirable to facilitate such reporting in order to avoid disruption to physical fuel movements, since different suppliers place different fuels of differing proportions on the market, and hence may have to deploy different levels of resources to meet the greenhouse gas reduction target. It is therefore necessary to harmonise the definitions of the suppliers' identification, the quantity of fuel or energy placed on the market, the fuel or energy type, the place of purchase and the origin of the fuel or energy placed on the market. Furthermore, to avoid double counting in joint supplier reporting pursuant to Article 7a(4), it is appropriate to harmonise the implementation of the calculation and reporting method in the Member States, including the reporting to the Commission, so that the requisite information from a group of suppliers relates to a specific Member State.

               (17)

               Pursuant to Article 8(3) of Directive 98/70/EC, Member States are to submit an annual report of national fuel quality data for the preceding calendar year in accordance with the format established in Commission Decision 2002/159/EC (4). To cover the amendments introduced to Directive 98/70/EC by Directive 2009/30/EC of the European Parliament and of the Council (5), and the subsequent additional reporting requirements on the Member States, and in the interest of effectiveness and harmonisation, it is necessary to clarify which information should be reported, and to adopt a format for the submission of data by suppliers and Member States.

               (18)

               The Commission presented a draft measure to the Committee established by Directive 98/70/EC on 23 February 2012. The Committee was unable to adopt an opinion by the necessary qualified majority. It is therefore appropriate for the Commission to present a proposal to the Council pursuant to Article 5a(4) of Council Decision 1999/468/EC (6),

         HAS ADOPTED THIS DIRECTIVE:
   Article 1
   Subject matter — Scope
   1.   This Directive lays down rules on calculation methods and reporting requirements in accordance with Directive 98/70/EC.
   2.   This Directive applies to fuels used to propel road vehicles, non-road mobile machinery (including inland waterway vessels when not at sea), agricultural and forestry tractors, recreational craft when not at sea and electricity for use in road vehicles.
   Article 2
   Definitions
   For the purposes of this Directive, and in addition to the definitions already contained in Directive 98/70/EC, the following definitions apply:

               (1)

               ‘upstream emissions’ means all greenhouse gas emissions occurring prior to the raw material entering a refinery or a processing plant where the fuel, as referred to in Annex I, was produced;

               (2)

               ‘natural bitumen’ means any source of refinery raw material that:

                           (a)

                           has an American Petroleum Institute (API) gravity of 10 degrees or less when situated in a reservoir formation at the place of extraction as defined pursuant to the testing method of the American Society for Testing and Materials (ASTM) (7) D287;

                           (b)

                           has an annual average viscosity at reservoir temperature greater than that calculated by the equation: Viscosity (Centipoise) = 518,98e-0,038T, where T is the temperature in Celsius;

                           (c)

                           falls within the definition for tar sands under combined nomenclature (CN) code 2714 as outlined in Council Regulation (EEC) No 2658/87 (8); and

                           (d)

                           where the mobilisation of the source of the raw material is achieved by mining extraction or thermally enhanced gravity drainage where the thermal energy is mainly derived from sources other than the feedstock source itself;

               (3)

               ‘oil shale’ means any source of refinery raw material as situated in a rock formation containing solid kerogen and falling within the definition for oil shale under CN code 2714 as outlined in Regulation (EEC) No 2658/87. Mobilisation of the source of the raw material is achieved by mining extraction or thermally enhanced gravity drainage;

               (4)

               ‘fuel baseline standard’ means a fuel baseline standard based on the life cycle greenhouse gas emissions per unit of energy from fossil fuels in 2010;

               (5)

               ‘conventional crude’ means any refinery raw material exhibiting an API gravity that is higher than 10 degrees when situated in a reservoir formation at its place of origin as measured per testing method ASTM D287, and not falling within the definition for CN code 2714 as set out in Regulation (EEC) No 2658/87.

         Article 3
   Method for calculating the greenhouse gas intensity of fuels and energy supplied other than biofuels and reporting by suppliers
   1.   For the purposes of Article 7a(2) of Directive 98/70/EC, Member States shall ensure that suppliers use the calculation method set out in Annex I to this Directive to determine the greenhouse gas intensity of the fuels they supply.
   2.   For the purposes of the second subparagraph of Article 7a(1) and of Article 7a(2) of Directive 98/70/EC, Member States shall require suppliers to report data using the definitions and the calculation method set out in Annex I to this Directive. The data shall be reported annually using the template set out in Annex IV to this Directive.
   3.   For the purposes of Article 7a(4) of Directive 98/70/EC, any Member State shall ensure that a group of suppliers choosing to be considered as a single supplier meets its obligation under Article 7a(2) within that Member State.
   4.   For suppliers that are SMEs, Member States shall apply the simplified method set out in Annex I to this Directive.
   Article 4
   Calculation of fuel baseline standard and greenhouse gas intensity reduction
   For the purposes of verifying compliance by suppliers with their obligation under Article 7a(2) of Directive 98/70/EC, Member States shall require suppliers to compare their achieved reductions of life cycle greenhouse gas emissions from fuels and from electricity to the fuel baseline standard set out in Annex II to this Directive.
   Article 5
   Reporting by Member States
   1.   When submitting reports to the Commission under Article 8(3) of Directive 98/70/EC, Member States shall provide the Commission with data related to compliance with Article 7a of that Directive, as defined in Annex III to this Directive.
   2.   Member States shall use the ReportNet tools of the European Environment Agency provided pursuant to Regulation (EC) No 401/2009 of the European Parliament and of the Council (9) for the submission of the data set out in Annex III to this Directive. The data shall be transmitted by the Member States by means of electronic data transfer to the Central Data Repository managed by the European Environment Agency.
   3.   The data shall be provided annually using the template set out in Annex IV. Member States shall notify the Commission of the date of transmission and the contact name of the competent authority responsible for verifying and reporting the data to the Commission.
   Article 6
   Penalties
   Member States shall lay down the rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive and shall take all measures necessary to ensure that they are implemented. The penalties provided for must be effective, proportionate and dissuasive. Member States shall notify those provisions to the Commission by 21 April 2017 and shall notify it without delay of any subsequent amendment affecting them.
   Article 7
   Transposition
   1.   Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 21 April 2017 at the latest. They shall immediately inform the Commission thereof.
   2.   When Member States adopt those measures, they shall contain a reference to this Directive or shall be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.
   3.   Member States shall communicate to the Commission the text of the main measures of national law which they adopt in the field covered by this Directive.
   Article 8
   Entry into force
   This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
   Article 9
   Addressees
   This Directive is addressed to the Member States.

      Done at Luxembourg, 20 April 2015.

            For the Council

            The President

         J. DŪKLAVS

      (1)  OJ L 350, 28.12.1998, p. 58.

      (2)  Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (OJ L 124, 20.5.2003, p. 36).

      (3)  Directive 2009/28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources and amending and subsequently repealing Directives 2001/77/EC and 2003/30/EC (OJ L 140, 5.6.2009, p. 16).

      (4)  Commission Decision 2002/159/EC of 18 February 2002 on a common format for the submission of summaries of national fuel quality data (OJ L 53, 23.2.2002, p. 30).

      (5)  Directive 2009/30/EC of the European Parliament and of the Council of 23 April 2009 amending Directive 98/70/EC as regards the specification of petrol, diesel and gas-oil and introducing a mechanism to monitor and reduce greenhouse gas emissions and amending Council Directive 1999/32/EC as regards the specification of fuel used by inland waterway vessels and repealing Directive 93/12/EEC (OJ L 140, 5.6.2009, p. 88).

      (6)  Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (OJ L 184, 17.7.1999, p. 23).

      (7)  American Society for Testing and Materials: http://www.astm.org/index.shtml

      (8)  Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).

      (9)  Regulation (EC) No 401/2009 of the European Parliament and of the Council of 23 April 2009 on the European Environment Agency and the European Environment Information and Observation Network (OJ L 126, 21.5.2009, p. 13).

      ANNEX I

         METHOD FOR THE CALCULATION AND REPORTING OF THE LIFE CYCLE GREENHOUSE GAS INTENSITY OF FUELS AND ENERGY BY SUPPLIERS

      Part 1

         Calculation of a supplier's greenhouse gas intensity of fuels and energy

      The greenhouse gas intensity for fuels and energy is expressed in terms of grams of carbon dioxide equivalent per mega joule of fuel (gCO2eq/MJ).

                  1.

                  The greenhouse gases taken into account for the purposes of calculating the greenhouse gas intensity of fuel is carbon dioxide (CO2), nitrous oxide (N2O) and methane (CH4). For the purpose of calculating CO2 equivalence, emissions of those gases are valued in terms of CO2 equivalent emissions, as follows:

                              CO2: 1;

                              CH4: 25;

                              N2O: 298

                  2.

                  Emissions from the manufacture of machinery and equipment utilised in extraction, production, refining and consumption of fossil fuels are not taken into account in the greenhouse gas calculation.

                  3.

                  A supplier's greenhouse gas intensity from the life cycle greenhouse gas emissions of all fuels and energy supplied shall be calculated in accordance with the formula below:
                  where:

                              (a)

                              ‘#’ means the supplier's identification (i.e. the identification of the entity liable to pay excise duty) defined in Commission Regulation (EC) No 684/2009 (1) as the Trader Excise Number (System for Exchange of Excise Data (SEED) registration number or value added tax (VAT) identification number in point 5(a) of Table 1 of Annex I to that Regulation for Destination Type codes 1 to 5 and 8), which is also the entity liable to pay the excise duty in accordance with Article 8 of Council Directive 2008/118/EC (2) at the time that excise duty became chargeable in accordance with Article 7(2) of Directive 2008/118/EC. If this identification is not available, Member States shall ensure that an equivalent means of identification is established in accordance with a national excise duty reporting scheme;

                              (b)

                              ‘x’ means the fuel and energy types falling within the scope of this Directive as expressed in point17(c) of Table 1 of Annex I to Regulation (EC) No 684/2009. If these data are not available, Member States shall collect equivalent data in accordance with a nationally established excise duty reporting scheme;

                              (c)

                              ‘MJx’ means the total energy supplied and converted from reported volumes of fuel ‘x’ expressed in mega joules. This is calculated as follows:

                                          (i)

                                          The quantity of each fuel per fuel type
                                          It is derived from data reported pursuant to points 17(d), (f) and (o) of Table 1 of Annex I to Regulation (EC) No 684/2009. Biofuel quantities are converted to their lower-heat-value energy content pursuant to the energy densities set out in Annex III to Directive 2009/28/EC. Quantities of fuels from non-biological origin are converted to their lower-heat-value energy content pursuant to energy densities set out in Appendix 1 to the Joint Research Centre-EUCAR-CONCAWE (JEC) (3) Well-to-Tank report (version 4) of July 2013 (4);

                                          (ii)

                                          Simultaneous co-processing of fossil fuels and biofuels
                                          Processing includes any modification during the life cycle of a fuel or energy supplied causing a change to the molecular structure of the product. The addition of denaturant does not fall under this processing. The quantity of biofuels co-processed with fuels from non-biological origin reflects the post-processing state of the biofuel. The quantity of the co-processed biofuel is determined according to the energy balance and efficiency of the co-processing process as set out in point 17 of Part C of Annex IV to Directive 98/70/EC.
                                          Where multiple biofuels are blended with fossil fuels, the quantity and type of each biofuel is taken into account in the calculation and reported by suppliers to the Member States.
                                          The quantity of biofuel supplied that does not meet the sustainability criteria referred to in Article 7b(1) of Directive 98/70/EC is counted as fossil fuel.
                                          E85 petrol-ethanol blend shall be calculated as a separate fuel for the purpose of Article 6 of Regulation (EC) No 443/2009 of the European Parliament and of the Council (5).
                                          If quantities are not collected pursuant to Regulation (EC) No 684/2009, Member States shall collect equivalent data in accordance with a nationally established excise duty reporting scheme;

                                          (iii)

                                          Quantity of electricity consumed
                                          This is the amount of electricity consumed in road vehicles or motorcycles where a supplier reports this amount of energy to the relevant authority in each Member State in accordance with the following formula:
                                          Electricity consumed = distance travelled (km) × electricity consumption efficiency (MJ/km);

                              (d)

                              Upstream emission reduction (UER)
                              ‘UER’ is the upstream emission reduction of greenhouse gases claimed by a supplier, measured in gCO2eq if quantified and reported in accordance with the following requirements:

                                          (i)

                                          Eligibility
                                          UERs shall only be applied to the upstream emission's part of the average default values for petrol, diesel, CNG or LPG.
                                          UERs originating from any country may be counted as a reduction in greenhouse gas emissions against fuels from any feedstock source supplied by any supplier.
                                          UERs shall only be counted if they are associated with projects that have started after 1 January 2011.
                                          It is not necessary to prove that UERs would not have taken place without the reporting requirement set out in Article 7a of Directive 98/70/EC;

                                          (ii)

                                          Calculation
                                          UERs shall be estimated and validated in accordance with principles and standards identified in International Standards, and in particular ISO 14064, ISO 14065 and ISO 14066.
                                          The UERs and baseline emissions are to be monitored, reported and verified in accordance with ISO 14064 and providing results of equivalent confidence of Commission Regulation (EU) No 600/2012 (6) and Commission Regulation (EU) No 601/2012 (7). The verification of methods for estimating UERs must be done in accordance with ISO 14064-3 and the organisation verifying this must be accredited in accordance with ISO 14065;

                              (e)

                              ‘GHGix’ is the greenhouse gas intensity of fuel or energy ‘x’ expressed in gCO2eq/MJ. Suppliers shall calculate the greenhouse gas intensity of each fuel or energy as follows:

                                          (i)

                                          Greenhouse gas intensity of fuels from a non-biological origin is the ‘weighted life cycle greenhouse gas intensity’ per fuel type listed in the last column of the table under point 5 of Part 2 of this Annex;

                                          (ii)

                                          Electricity is calculated as described in point 6 of Part 2;

                                          (iii)

                                          Greenhouse gas intensity of biofuels
                                          The greenhouse gas intensity of biofuels meeting the sustainability criteria referred to in Article 7b(1) of Directive 98/70/EC is calculated in accordance with Article 7d of that Directive. In case data on the life cycle greenhouse gas emissions of biofuels was obtained in accordance with an agreement or scheme that has been the subject of a decision pursuant to Article 7c(4) of Directive 98/70/EC covering Article 7b(2) of that Directive, this data is also to be used to establish the greenhouse gas intensity of biofuels under Article 7b(1) of that Directive. The greenhouse gas intensity for biofuels not meeting the sustainability criteria referred to in Article 7b(1) of Directive 98/70/EC is equal to the greenhouse intensity of the respective fossil fuel derived from conventional crude oil or gas;

                                          (iv)

                                          Simultaneous co-processing of fuels from non-biological origin and biofuels
                                          The greenhouse gas intensity of biofuels co-processed with fossil fuels shall reflect the post-processing state of the biofuel;

                              (f)

                              ‘AF’ represents the adjustment factors for powertrain efficiencies:

                                          Predominant conversion technology

                                          Efficiency factor

                                          Internal combustion engine

                                          1

                                          Battery electric powertrain

                                          0,4

                                          Hydrogen fuel cell electric powertrain

                                          0,4

            Part 2

         Reporting by suppliers for fuels other than biofuels

      1.   UERs of fossil fuels
      In order for UERs to be eligible for the purposes of the reporting and calculation method, suppliers shall report the following to the authority designated by the Member States:

                  (a)

                  the starting date of the project, which must be after 1 January 2011;

                  (b)

                  the annual emission reductions in gCO2eq;

                  (c)

                  the duration for which the claimed reductions occurred;

                  (d)

                  the project location closest to the source of the emissions in latitude and longitude coordinates in degrees to the fourth decimal place;

                  (e)

                  the baseline annual emissions prior to installation of reduction measures and annual emissions after the reduction measures have been implemented in gCO2eq/MJ of feedstock produced;

                  (f)

                  the non-reusable certificate number uniquely identifying the scheme and the claimed greenhouse gas reductions;

                  (g)

                  the non-reusable number uniquely identifying the calculation method and the associated scheme;

                  (h)

                  where the project relates to oil extraction, the average annual historical and reporting year gas-to-oil ratio (GOR) in solution, reservoir pressure, depth and well production rate of the crude oil.

            2.   Origin
      ‘Origin’ means the feedstock trade name listed in point 7 of Part 2 of this Annex, but only where suppliers hold the necessary information by virtue of:

                  (a)

                  being a person or undertaking importing crude oil from third countries or receiving a crude oil delivery from another Member State pursuant to Article 1 of Council Regulation (EC) No 2964/95 (8); or

                  (b)

                  arrangements to share information agreed with other suppliers.

            In all other cases, origin shall refer to whether the fuel is of EU or non-EU origin.
      The information collected and reported by suppliers to the Member States concerning the origin of fuels shall be confidential, but this shall not prevent the publication by the Commission of general information or information in summary form which does not contain details relating to individual undertakings;
      For biofuels, origin means the biofuel production pathway set out in Annex IV to Directive 98/70/EC.
      Where multiple feedstocks are used, suppliers shall report on the quantity in metric tonnes of finished product of each feedstock produced in the respective processing facility during the reporting year.
      3.   Place of purchase
      ‘Place of purchase’ means the country and name of the processing facility where the fuel or energy underwent the last substantial transformation used to confer the origin of the fuel or energy in accordance with Commission Regulation (EEC) No 2454/93 (9).
      4.   SMEs
      By way of derogation for suppliers that are SMEs, ‘origin’ and ‘place of purchase’ is either EU or non-EU, as appropriate, irrespective of whether they import crude oil or they supply petroleum oils and oils obtained from bituminous materials.
      5.   Average life cycle greenhouse gas intensity default values for fuels other than biofuels and electricity

                  Raw material source and process

                  Fuel placed on the market

                  Life cycle GHG intensity (gCO2eq/MJ)

                  Weighted life cycle GHG intensity (gCO2eq/MJ)

                  Conventional crude

                  Petrol

                  93,2

                  93,3

                  Natural Gas-to-Liquid

                  94,3

                  Coal-to-Liquid

                  172

                  Natural bitumen

                  107

                  Oil shale

                  131,3

                  Conventional crude

                  Diesel or gasoil

                  95

                  95,1

                  Natural Gas-to-Liquid

                  94,3

                  Coal-to-Liquid

                  172

                  Natural bitumen

                  108,5

                  Oil shale

                  133,7

                  Any fossil sources

                  Liquefied Petroleum Gas in a spark ignition engine

                  73,6

                  73,6

                  Natural Gas, EU mix

                  Compressed Natural Gas in a spark ignition engine

                  69,3

                  69,3

                  Natural Gas, EU mix

                  Liquefied Natural Gas in a spark ignition engine

                  74,5

                  74,5

                  Sabatier reaction of hydrogen from non-biological renewable energy electrolysis

                  Compressed synthetic methane in a spark ignition engine

                  3,3

                  3,3

                  Natural gas using steam reforming

                  Compressed Hydrogen in a fuel cell

                  104,3

                  104,3

                  Electrolysis fully powered by non-biological renewable energy

                  Compressed Hydrogen in a fuel cell

                  9,1

                  9,1

                  Coal

                  Compressed Hydrogen in a fuel cell

                  234,4

                  234,4

                  Coal with Carbon Capture and Storage of process emissions

                  Compressed Hydrogen in a fuel cell

                  52,7

                  52,7

                  Waste plastic derived from fossil feedstocks

                  Petrol, diesel or gasoil

                  86

                  86

            6.   Electricity
      For the reporting by energy suppliers of electricity consumed by electric vehicles and motorcycles, Member States should calculate national average life cycle default values in accordance with appropriate International Standards.
      Alternatively, Member States may permit their suppliers to establish greenhouse gas intensity values (gCO2eq/MJ) for electricity from data reported by Member States on the basis of:

                  (a)

                  Regulation (EC) No 1099/2008 of the European Parliament and of the Council (10);

                  (b)

                  Regulation (EU) No 525/2013 of the European Parliament and of the Council (11); or

                  (c)

                  Commission Delegated Regulation (EU) No 666/2014 (12).

            7.   Feedstock trade name

                  Country

                  Feedstock trade name

                  API

                  Sulphur (wt %)

                  Abu Dhabi

                  Al Bunduq

                  38,5

                  1,1

                  Abu Dhabi

                  Mubarraz

                  38,1

                  0,9

                  Abu Dhabi

                  Murban

                  40,5

                  0,8

                  Abu Dhabi

                  Zakum (Lower Zakum/Abu Dhabi Marine)

                  40,6

                  1

                  Abu Dhabi

                  Umm Shaif (Abu Dhabi Marine)

                  37,4

                  1,5

                  Abu Dhabi

                  Arzanah

                  44

                  0

                  Abu Dhabi

                  Abu Al Bu Khoosh

                  31,6

                  2

                  Abu Dhabi

                  Murban Bottoms

                  21,4

                  Not available (NA)

                  Abu Dhabi

                  Top Murban

                  21

                  NA

                  Abu Dhabi

                  Upper Zakum

                  34,4

                  1,7

                  Algeria

                  Arzew

                  44,3

                  0,1

                  Algeria

                  Hassi Messaoud

                  42,8

                  0,2

                  Algeria

                  Zarzaitine

                  43

                  0,1

                  Algeria

                  Algerian

                  44

                  0,1

                  Algeria

                  Skikda

                  44,3

                  0,1

                  Algeria

                  Saharan Blend

                  45,5

                  0,1

                  Algeria

                  Hassi Ramal

                  60

                  0,1

                  Algeria

                  Algerian Condensate

                  64,5

                  NA

                  Algeria

                  Algerian Mix

                  45,6

                  0,2

                  Algeria

                  Algerian Condensate (Arzew)

                  65,8

                  0

                  Algeria

                  Algerian Condensate (Bejaia)

                  65,0

                  0

                  Algeria

                  Top Algerian

                  24,6

                  NA

                  Angola

                  Cabinda

                  31,7

                  0,2

                  Angola

                  Takula

                  33,7

                  0,1

                  Angola

                  Soyo Blend

                  33,7

                  0,2

                  Angola

                  Mandji

                  29,5

                  1,3

                  Angola

                  Malongo (West)

                  26

                  NA

                  Angola

                  Cavala-1

                  42,3

                  NA

                  Angola

                  Sulele (South-1)

                  38,7

                  NA

                  Angola

                  Palanca

                  40

                  0,14

                  Angola

                  Malongo (North)

                  30

                  NA

                  Angola

                  Malongo (South)

                  25

                  NA

                  Angola

                  Nemba

                  38,5

                  0

                  Angola

                  Girassol

                  31,3

                  NA

                  Angola

                  Kuito

                  20

                  NA

                  Angola

                  Hungo

                  28,8

                  NA

                  Angola

                  Kissinje

                  30,5

                  0,37

                  Angola

                  Dalia

                  23,6

                  1,48

                  Angola

                  Gimboa

                  23,7

                  0,65

                  Angola

                  Mondo

                  28,8

                  0,44

                  Angola

                  Plutonio

                  33,2

                  0,036

                  Angola

                  Saxi Batuque Blend

                  33,2

                  0,36

                  Angola

                  Xikomba

                  34,4

                  0,41

                  Argentina

                  Tierra del Fuego

                  42,4

                  NA

                  Argentina

                  Santa Cruz

                  26,9

                  NA

                  Argentina

                  Escalante

                  24

                  0,2

                  Argentina

                  Canadon Seco

                  27

                  0,2

                  Argentina

                  Hidra

                  51,7

                  0,05

                  Argentina

                  Medanito

                  34,93

                  0,48

                  Armenia

                  Armenian Miscellaneous

                  NA

                  NA

                  Australia

                  Jabiru

                  42,3

                  0,03

                  Australia

                  Kooroopa (Jurassic)

                  42

                  NA

                  Australia

                  Talgeberry (Jurassic)

                  43

                  NA

                  Australia

                  Talgeberry (Up Cretaceous)

                  51

                  NA

                  Australia

                  Woodside Condensate

                  51,8

                  NA

                  Australia

                  Saladin-3 (Top Barrow)

                  49

                  NA

                  Australia

                  Harriet

                  38

                  NA

                  Australia

                  Skua-3 (Challis Field)

                  43

                  NA

                  Australia

                  Barrow Island

                  36,8

                  0,1

                  Australia

                  Northwest Shelf Condensate

                  53,1

                  0

                  Australia

                  Jackson Blend

                  41,9

                  0

                  Australia

                  Cooper Basin

                  45,2

                  0,02

                  Australia

                  Griffin

                  55

                  0,03

                  Australia

                  Buffalo Crude

                  53

                  NA

                  Australia

                  Cossack

                  48,2

                  0,04

                  Australia

                  Elang

                  56,2

                  NA

                  Australia

                  Enfield

                  21,7

                  0,13

                  Australia

                  Gippsland (Bass Strait)

                  45,4

                  0,1

                  Azerbaijan

                  Azeri Light

                  34,8

                  0,15

                  Bahrain

                  Bahrain Miscellaneous

                  NA

                  NA

                  Belarus

                  Belarus Miscellaneous

                  NA

                  NA

                  Benin

                  Seme

                  22,6

                  0,5

                  Benin

                  Benin Miscellaneous

                  NA

                  NA

                  Belize

                  Belize Light Crude

                  40

                  NA

                  Belize

                  Belize Miscellaneous

                  NA

                  NA

                  Bolivia

                  Bolivian Condensate

                  58,8

                  0,1

                  Brazil

                  Garoupa

                  30,5

                  0,1

                  Brazil

                  Sergipano

                  25,1

                  0,4

                  Brazil

                  Campos Basin

                  20

                  NA

                  Brazil

                  Urucu (Upper Amazon)

                  42

                  NA

                  Brazil

                  Marlim

                  20

                  NA

                  Brazil

                  Brazil Polvo

                  19,6

                  1,14

                  Brazil

                  Roncador

                  28,3

                  0,58

                  Brazil

                  Roncador Heavy

                  18

                  NA

                  Brazil

                  Albacora East

                  19,8

                  0,52

                  Brunei

                  Seria Light

                  36,2

                  0,1

                  Brunei

                  Champion

                  24,4

                  0,1

                  Brunei

                  Champion Condensate

                  65

                  0,1

                  Brunei

                  Brunei LS Blend

                  32

                  0,1

                  Brunei

                  Brunei Condensate

                  65

                  NA

                  Brunei

                  Champion Export

                  23,9

                  0,12

                  Cameroon

                  Kole Marine Blend

                  34,9

                  0,3

                  Cameroon

                  Lokele

                  21,5

                  0,5

                  Cameroon

                  Moudi Light

                  40

                  NA

                  Cameroon

                  Moudi Heavy

                  21,3

                  NA

                  Cameroon

                  Ebome

                  32,1

                  0,35

                  Cameroon

                  Cameroon Miscellaneous

                  NA

                  NA

                  Canada

                  Peace River Light

                  41

                  NA

                  Canada

                  Peace River Medium

                  33

                  NA

                  Canada

                  Peace River Heavy

                  23

                  NA

                  Canada

                  Manyberries

                  36,5

                  NA

                  Canada

                  Rainbow Light and Medium

                  40,7

                  NA

                  Canada

                  Pembina

                  33

                  NA

                  Canada

                  Bells Hill Lake

                  32

                  NA

                  Canada

                  Fosterton Condensate

                  63

                  NA

                  Canada

                  Rangeland Condensate

                  67,3

                  NA

                  Canada

                  Redwater

                  35

                  NA

                  Canada

                  Lloydminster

                  20,7

                  2,8

                  Canada

                  Wainwright-Kinsella

                  23,1

                  2,3

                  Canada

                  Bow River Heavy

                  26,7

                  2,4

                  Canada

                  Fosterton

                  21,4

                  3

                  Canada

                  Smiley-Coleville

                  22,5

                  2,2

                  Canada

                  Midale

                  29

                  2,4

                  Canada

                  Milk River Pipeline

                  36

                  1,4

                  Canada

                  Ipl-Mix Sweet

                  40

                  0,2

                  Canada

                  Ipl-Mix Sour

                  38

                  0,5

                  Canada

                  Ipl Condensate

                  55

                  0,3

                  Canada

                  Aurora Light

                  39,5

                  0,4

                  Canada

                  Aurora Condensate

                  65

                  0,3

                  Canada

                  Reagan Field

                  35

                  0,2

                  Canada

                  Synthetic Canada

                  30,3

                  1,7

                  Canada

                  Cold Lake

                  13,2

                  4,1

                  Canada

                  Cold Lake Blend

                  26,9

                  3

                  Canada

                  Canadian Federated

                  39,4

                  0,3

                  Canada

                  Chauvin

                  22

                  2,7

                  Canada

                  Gcos

                  23

                  NA

                  Canada

                  Gulf Alberta L & M

                  35,1

                  1

                  Canada

                  Light Sour Blend

                  35

                  1,2

                  Canada

                  Lloyd Blend

                  22

                  2,8

                  Canada

                  Peace River Condensate

                  54,9

                  NA

                  Canada

                  Sarnium Condensate

                  57,7

                  NA

                  Canada

                  Saskatchewan Light

                  32,9

                  NA

                  Canada

                  Sweet Mixed Blend

                  38

                  0,5

                  Canada

                  Syncrude

                  32

                  0,1

                  Canada

                  Rangeland — South L & M

                  39,5

                  0,5

                  Canada

                  Northblend Nevis

                  34

                  NA

                  Canada

                  Canadian Common Condensate

                  55

                  NA

                  Canada

                  Canadian Common

                  39

                  0,3

                  Canada

                  Waterton Condensate

                  65,1

                  NA

                  Canada

                  Panuke Condensate

                  56

                  NA

                  Canada

                  Federated Light and Medium

                  39,7

                  2

                  Canada

                  Wabasca

                  23

                  NA

                  Canada

                  Hibernia

                  37,3

                  0,37

                  Canada

                  BC Light

                  40

                  NA

                  Canada

                  Boundary

                  39

                  NA

                  Canada

                  Albian Heavy

                  21

                  NA

                  Canada

                  Koch Alberta

                  34

                  NA

                  Canada

                  Terra Nova

                  32,3

                  NA

                  Canada

                  Echo Blend

                  20,6

                  3,15

                  Canada

                  Western Canadian Blend

                  19,8

                  3

                  Canada

                  Western Canadian Select

                  20,5

                  3,33

                  Canada

                  White Rose

                  31,0

                  0,31

                  Canada

                  Access

                  22

                  NA

                  Canada

                  Premium Albian Synthetic Heavy

                  20,9

                  NA

                  Canada

                  Albian Residuum Blend (ARB)

                  20,03

                  2,62

                  Canada

                  Christina Lake

                  20,5

                  3

                  Canada

                  CNRL

                  34

                  NA

                  Canada

                  Husky Synthetic Blend

                  31,91

                  0,11

                  Canada

                  Premium Albian Synthetic (PAS)

                  35,5

                  0,04

                  Canada

                  Seal Heavy (SH)

                  19,89

                  4,54

                  Canada

                  Suncor Synthetic A (OSA)

                  33,61

                  0,178

                  Canada

                  Suncor Synthetic H (OSH)

                  19,53

                  3,079

                  Canada

                  Peace Sour

                  33

                  NA

                  Canada

                  Western Canadian Resid

                  20,7

                  NA

                  Canada

                  Christina Dilbit Blend

                  21,0

                  NA

                  Canada

                  Christina Lake Dilbit

                  38,08

                  3,80

                  Chad

                  Doba Blend (Early Production)

                  24,8

                  0,14

                  Chad

                  Doba Blend (Later Production)

                  20,8

                  0,17

                  Chile

                  Chile Miscellaneous

                  NA

                  NA

                  China

                  Taching (Daqing)

                  33

                  0,1

                  China

                  Shengli

                  24,2

                  1

                  China

                  Beibu

                  NA

                  NA

                  China

                  Chengbei

                  17

                  NA

                  China

                  Lufeng

                  34,4

                  NA

                  China

                  Xijiang

                  28

                  NA

                  China

                  Wei Zhou

                  39,9

                  NA

                  China

                  Liu Hua

                  21

                  NA

                  China

                  Boz Hong

                  17

                  0,282

                  China

                  Peng Lai

                  21,8

                  0,29

                  China

                  Xi Xiang

                  32,18

                  0,09

                  Colombia

                  Onto

                  35,3

                  0,5

                  Colombia

                  Putamayo

                  35

                  0,5

                  Colombia

                  Rio Zulia

                  40,4

                  0,3

                  Colombia

                  Orito

                  34,9

                  0,5

                  Colombia

                  Cano-Limon

                  30,8

                  0,5

                  Colombia

                  Lasmo

                  30

                  NA

                  Colombia

                  Cano Duya-1

                  28

                  NA

                  Colombia

                  Corocora-1

                  31,6

                  NA

                  Colombia

                  Suria Sur-1

                  32

                  NA

                  Colombia

                  Tunane-1

                  29

                  NA

                  Colombia

                  Casanare

                  23

                  NA

                  Colombia

                  Cusiana

                  44,4

                  0,2

                  Colombia

                  Vasconia

                  27,3

                  0,6

                  Colombia

                  Castilla Blend

                  20,8

                  1,72

                  Colombia

                  Cupiaga

                  43,11

                  0,082

                  Colombia

                  South Blend

                  28,6

                  0,72

                  Congo (Brazzaville)

                  Emeraude

                  23,6

                  0,5

                  Congo (Brazzaville)

                  Djeno Blend

                  26,9

                  0,3

                  Congo (Brazzaville)

                  Viodo Marina-1

                  26,5

                  NA

                  Congo (Brazzaville)

                  Nkossa

                  47

                  0,03

                  Congo (Kinshasa)

                  Muanda

                  34

                  0,1

                  Congo (Kinshasa)

                  Congo/Zaire

                  31,7

                  0,1

                  Congo (Kinshasa)

                  Coco

                  30,4

                  0,15

                  Côte d'Ivoire

                  Espoir

                  31,4

                  0,3

                  Côte d'Ivoire

                  Lion Cote

                  41,1

                  0,101

                  Denmark

                  Dan

                  30,4

                  0,3

                  Denmark

                  Gorm

                  33,9

                  0,2

                  Denmark

                  Danish North Sea

                  34,5

                  0,26

                  Dubai

                  Dubai (Fateh)

                  31,1

                  2

                  Dubai

                  Margham Light

                  50,3

                  0

                  Ecuador

                  Oriente

                  29,2

                  1

                  Ecuador

                  Quito

                  29,5

                  0,7

                  Ecuador

                  Santa Elena

                  35

                  0,1

                  Ecuador

                  Limoncoha-1

                  28

                  NA

                  Ecuador

                  Frontera-1

                  30,7

                  NA

                  Ecuador

                  Bogi-1

                  21,2

                  NA

                  Ecuador

                  Napo

                  19

                  2

                  Ecuador

                  Napo Light

                  19,3

                  NA

                  Egypt

                  Belayim

                  27,5

                  2,2

                  Egypt

                  El Morgan

                  29,4

                  1,7

                  Egypt

                  Rhas Gharib

                  24,3

                  3,3

                  Egypt

                  Gulf of Suez Mix

                  31,9

                  1,5

                  Egypt

                  Geysum

                  19,5

                  NA

                  Egypt

                  East Gharib (J-1)

                  37,9

                  NA

                  Egypt

                  Mango-1

                  35,1

                  NA

                  Egypt

                  Rhas Budran

                  25

                  NA

                  Egypt

                  Zeit Bay

                  34,1

                  0,1

                  Egypt

                  East Zeit Mix

                  39

                  0,87

                  Equatorial Guinea

                  Zafiro

                  30,3

                  NA

                  Equatorial Guinea

                  Alba Condensate

                  55

                  NA

                  Equatorial Guinea

                  Ceiba

                  30,1

                  0,42

                  Gabon

                  Gamba

                  31,8

                  0,1

                  Gabon

                  Mandji

                  30,5

                  1,1

                  Gabon

                  Lucina Marine

                  39,5

                  0,1

                  Gabon

                  Oguendjo

                  35

                  NA

                  Gabon

                  Rabi-Kouanga

                  34

                  0,6

                  Gabon

                  T'Catamba

                  44,3

                  0,21

                  Gabon

                  Rabi

                  33,4

                  0,06

                  Gabon

                  Rabi Blend

                  34

                  NA

                  Gabon

                  Rabi Light

                  37,7

                  0,15

                  Gabon

                  Etame Marin

                  36

                  NA

                  Gabon

                  Olende

                  17,6

                  1,54

                  Gabon

                  Gabonian Miscellaneous

                  NA

                  NA

                  Georgia

                  Georgian Miscellaneous

                  NA

                  NA

                  Ghana

                  Bonsu

                  32

                  0,1

                  Ghana

                  Salt Pond

                  37,4

                  0,1

                  Guatemala

                  Coban

                  27,7

                  NA

                  Guatemala

                  Rubelsanto

                  27

                  NA

                  India

                  Bombay High

                  39,4

                  0,2

                  Indonesia

                  Minas (Sumatron Light)

                  34,5

                  0,1

                  Indonesia

                  Ardjuna

                  35,2

                  0,1

                  Indonesia

                  Attaka

                  42,3

                  0,1

                  Indonesia

                  Suri

                  18,4

                  0,2

                  Indonesia

                  Sanga Sanga

                  25,7

                  0,2

                  Indonesia

                  Sepinggan

                  37,9

                  0,9

                  Indonesia

                  Walio

                  34,1

                  0,7

                  Indonesia

                  Arimbi

                  31,8

                  0,2

                  Indonesia

                  Poleng

                  43,2

                  0,2

                  Indonesia

                  Handil

                  32,8

                  0,1

                  Indonesia

                  Jatibarang

                  29

                  0,1

                  Indonesia

                  Cinta

                  33,4

                  0,1

                  Indonesia

                  Bekapai

                  40

                  0,1

                  Indonesia

                  Katapa

                  52

                  0,1

                  Indonesia

                  Salawati

                  38

                  0,5

                  Indonesia

                  Duri (Sumatran Heavy)

                  21,1

                  0,2

                  Indonesia

                  Sembakung

                  37,5

                  0,1

                  Indonesia

                  Badak

                  41,3

                  0,1

                  Indonesia

                  Arun Condensate

                  54,5

                  NA

                  Indonesia

                  Udang

                  38

                  0,1

                  Indonesia

                  Klamono

                  18,7

                  1

                  Indonesia

                  Bunya

                  31,7

                  0,1

                  Indonesia

                  Pamusian

                  18,1

                  0,2

                  Indonesia

                  Kerindigan

                  21,6

                  0,3

                  Indonesia

                  Melahin

                  24,7

                  0,3

                  Indonesia

                  Bunyu

                  31,7

                  0,1

                  Indonesia

                  Camar

                  36,3

                  NA

                  Indonesia

                  Cinta Heavy

                  27

                  NA

                  Indonesia

                  Lalang

                  40,4

                  NA

                  Indonesia

                  Kakap

                  46,6

                  NA

                  Indonesia

                  Sisi-1

                  40

                  NA

                  Indonesia

                  Giti-1

                  33,6

                  NA

                  Indonesia

                  Ayu-1

                  34,3

                  NA

                  Indonesia

                  Bima

                  22,5

                  NA

                  Indonesia

                  Padang Isle

                  34,7

                  NA

                  Indonesia

                  Intan

                  32,8

                  NA

                  Indonesia

                  Sepinggan — Yakin Mixed

                  31,7

                  0,1

                  Indonesia

                  Widuri

                  32

                  0,1

                  Indonesia

                  Belida

                  45,9

                  0

                  Indonesia

                  Senipah

                  51,9

                  0,03

                  Iran

                  Iranian Light

                  33,8

                  1,4

                  Iran

                  Iranian Heavy

                  31

                  1,7

                  Iran

                  Soroosh (Cyrus)

                  18,1

                  3,3

                  Iran

                  Dorrood (Darius)

                  33,6

                  2,4

                  Iran

                  Rostam

                  35,9

                  1,55

                  Iran

                  Salmon (Sassan)

                  33,9

                  1,9

                  Iran

                  Foroozan (Fereidoon)

                  31,3

                  2,5

                  Iran

                  Aboozar (Ardeshir)

                  26,9

                  2,5

                  Iran

                  Sirri

                  30,9

                  2,3

                  Iran

                  Bahrgansar/Nowruz (SIRIP Blend)

                  27,1

                  2,5

                  Iran

                  Bahr/Nowruz

                  25,0

                  2,5

                  Iran

                  Iranian Miscellaneous

                  NA

                  NA

                  Iraq

                  Basrah Light (Pers. Gulf)

                  33,7

                  2

                  Iraq

                  Kirkuk (Pers. Gulf)

                  35,1

                  1,9

                  Iraq

                  Mishrif (Pers. Gulf)

                  28

                  NA

                  Iraq

                  Bai Hasson (Pers. Gulf)

                  34,1

                  2,4

                  Iraq

                  Basrah Medium (Pers. Gulf)

                  31,1

                  2,6

                  Iraq

                  Basrah Heavy (Pers. Gulf)

                  24,7

                  3,5

                  Iraq

                  Kirkuk Blend (Pers. Gulf)

                  35,1

                  2

                  Iraq

                  N. Rumalia (Pers. Gulf)

                  34,3

                  2

                  Iraq

                  Ras el Behar

                  33

                  NA

                  Iraq

                  Basrah Light (Red Sea)

                  33,7

                  2

                  Iraq

                  Kirkuk (Red Sea)

                  36,1

                  1,9

                  Iraq

                  Mishrif (Red Sea)

                  28

                  NA

                  Iraq

                  Bai Hasson (Red Sea)

                  34,1

                  2,4

                  Iraq

                  Basrah Medium (Red Sea)

                  31,1

                  2,6

                  Iraq

                  Basrah Heavy (Red Sea)

                  24,7

                  3,5

                  Iraq

                  Kirkuk Blend (Red Sea)

                  34

                  1,9

                  Iraq

                  N. Rumalia (Red Sea)

                  34,3

                  2

                  Iraq

                  Ratawi

                  23,5

                  4,1

                  Iraq

                  Basrah Light (Turkey)

                  33,7

                  2

                  Iraq

                  Kirkuk (Turkey)

                  36,1

                  1,9

                  Iraq

                  Mishrif (Turkey)

                  28

                  NA

                  Iraq

                  Bai Hasson (Turkey)

                  34,1

                  2,4

                  Iraq

                  Basrah Medium (Turkey)

                  31,1

                  2,6

                  Iraq

                  Basrah Heavy (Turkey)

                  24,7

                  3,5

                  Iraq

                  Kirkuk Blend (Turkey)

                  34

                  1,9

                  Iraq

                  N. Rumalia (Turkey)

                  34,3

                  2

                  Iraq

                  FAO Blend

                  27,7

                  3,6

                  Kazakhstan

                  Kumkol

                  42,5

                  0,07

                  Kazakhstan

                  CPC Blend

                  44,2

                  0,54

                  Kuwait

                  Mina al Ahmadi (Kuwait Export)

                  31,4

                  2,5

                  Kuwait

                  Magwa (Lower Jurassic)

                  38

                  NA

                  Kuwait

                  Burgan (Wafra)

                  23,3

                  3,4

                  Libya

                  Bu Attifel

                  43,6

                  0

                  Libya

                  Amna (high pour)

                  36,1

                  0,2

                  Libya

                  Brega

                  40,4

                  0,2

                  Libya

                  Sirtica

                  43,3

                  0,43

                  Libya

                  Zueitina

                  41,3

                  0,3

                  Libya

                  Bunker Hunt

                  37,6

                  0,2

                  Libya

                  El Hofra

                  42,3

                  0,3

                  Libya

                  Dahra

                  41

                  0,4

                  Libya

                  Sarir

                  38,3

                  0,2

                  Libya

                  Zueitina Condensate

                  65

                  0,1

                  Libya

                  El Sharara

                  42,1

                  0,07

                  Malaysia

                  Miri Light

                  36,3

                  0,1

                  Malaysia

                  Tembungo

                  37,5

                  NA

                  Malaysia

                  Labuan Blend

                  33,2

                  0,1

                  Malaysia

                  Tapis

                  44,3

                  0,1

                  Malaysia

                  Tembungo

                  37,4

                  0

                  Malaysia

                  Bintulu

                  26,5

                  0,1

                  Malaysia

                  Bekok

                  49

                  NA

                  Malaysia

                  Pulai

                  42,6

                  NA

                  Malaysia

                  Dulang

                  39

                  0,037

                  Mauritania

                  Chinguetti

                  28,2

                  0,51

                  Mexico

                  Isthmus

                  32,8

                  1,5

                  Mexico

                  Maya

                  22

                  3,3

                  Mexico

                  Olmeca

                  39

                  NA

                  Mexico

                  Altamira

                  16

                  NA

                  Mexico

                  Topped Isthmus

                  26,1

                  1,72

                  Netherlands

                  Alba

                  19,59

                  NA

                  Neutral Zone

                  Eocene (Wafra)

                  18,6

                  4,6

                  Neutral Zone

                  Hout

                  32,8

                  1,9

                  Neutral Zone

                  Khafji

                  28,5

                  2,9

                  Neutral Zone

                  Burgan (Wafra)

                  23,3

                  3,4

                  Neutral Zone

                  Ratawi

                  23,5

                  4,1

                  Neutral Zone

                  Neutral Zone Mix

                  23,1

                  NA

                  Neutral Zone

                  Khafji Blend

                  23,4

                  3,8

                  Nigeria

                  Forcados Blend

                  29,7

                  0,3

                  Nigeria

                  Escravos

                  36,2

                  0,1

                  Nigeria

                  Brass River

                  40,9

                  0,1

                  Nigeria

                  Qua Iboe

                  35,8

                  0,1

                  Nigeria

                  Bonny Medium

                  25,2

                  0,2

                  Nigeria

                  Pennington

                  36,6

                  0,1

                  Nigeria

                  Bomu

                  33

                  0,2

                  Nigeria

                  Bonny Light

                  36,7

                  0,1

                  Nigeria

                  Brass Blend

                  40,9

                  0,1

                  Nigeria

                  Gilli Gilli

                  47,3

                  NA

                  Nigeria

                  Adanga

                  35,1

                  NA

                  Nigeria

                  Iyak-3

                  36

                  NA

                  Nigeria

                  Antan

                  35,2

                  NA

                  Nigeria

                  OSO

                  47

                  0,06

                  Nigeria

                  Ukpokiti

                  42,3

                  0,01

                  Nigeria

                  Yoho

                  39,6

                  NA

                  Nigeria

                  Okwori

                  36,9

                  NA

                  Nigeria

                  Bonga

                  28,1

                  NA

                  Nigeria

                  ERHA

                  31,7

                  0,21

                  Nigeria

                  Amenam Blend

                  39

                  0,09

                  Nigeria

                  Akpo

                  45,17

                  0,06

                  Nigeria

                  EA

                  38

                  NA

                  Nigeria

                  Agbami

                  47,2

                  0,044

                  Norway

                  Ekofisk

                  43,4

                  0,2

                  Norway

                  Tor

                  42

                  0,1

                  Norway

                  Statfjord

                  38,4

                  0,3

                  Norway

                  Heidrun

                  29

                  NA

                  Norway

                  Norwegian Forties

                  37,1

                  NA

                  Norway

                  Gullfaks

                  28,6

                  0,4

                  Norway

                  Oseberg

                  32,5

                  0,2

                  Norway

                  Norne

                  33,1

                  0,19

                  Norway

                  Troll

                  28,3

                  0,31

                  Norway

                  Draugen

                  39,6

                  NA

                  Norway

                  Sleipner Condensate

                  62

                  0,02

                  Oman

                  Oman Export

                  36,3

                  0,8

                  Papua New Guinea

                  Kutubu

                  44

                  0,04

                  Peru

                  Loreto

                  34

                  0,3

                  Peru

                  Talara

                  32,7

                  0,1

                  Peru

                  High Cold Test

                  37,5

                  NA

                  Peru

                  Bayovar

                  22,6

                  NA

                  Peru

                  Low Cold Test

                  34,3

                  NA

                  Peru

                  Carmen Central-5

                  20,7

                  NA

                  Peru

                  Shiviyacu-23

                  20,8

                  NA

                  Peru

                  Mayna

                  25,7

                  NA

                  Philippines

                  Nido

                  26,5

                  NA

                  Philippines

                  Philippines Miscellaneous

                  NA

                  NA

                  Qatar

                  Dukhan

                  41,7

                  1,3

                  Qatar

                  Qatar Marine

                  35,3

                  1,6

                  Qatar

                  Qatar Land

                  41,4

                  NA

                  Ras Al Khaimah

                  Rak Condensate

                  54,1

                  NA

                  Ras Al Khaimah

                  Ras Al Khaimah Miscellaneous

                  NA

                  NA

                  Russia

                  Urals

                  31

                  2

                  Russia

                  Russian Export Blend

                  32,5

                  1,4

                  Russia

                  M100

                  17,6

                  2,02

                  Russia

                  M100 Heavy

                  16,67

                  2,09

                  Russia

                  Siberian Light

                  37,8

                  0,4

                  Russia

                  E4 (Gravenshon)

                  19,84

                  1,95

                  Russia

                  E4 Heavy

                  18

                  2,35

                  Russia

                  Purovsky Condensate

                  64,1

                  0,01

                  Russia

                  Sokol

                  39,7

                  0,18

                  Saudi Arabia

                  Light (Pers. Gulf)

                  33,4

                  1,8

                  Saudi Arabia

                  Heavy (Pers. Gulf) (Safaniya)

                  27,9

                  2,8

                  Saudi Arabia

                  Medium (Pers. Gulf) (Khursaniyah)

                  30,8

                  2,4

                  Saudi Arabia

                  Extra Light (Pers. Gulf) (Berri)

                  37,8

                  1,1

                  Saudi Arabia

                  Light (Yanbu)

                  33,4

                  1,2

                  Saudi Arabia

                  Heavy (Yanbu)

                  27,9

                  2,8

                  Saudi Arabia

                  Medium (Yanbu)

                  30,8

                  2,4

                  Saudi Arabia

                  Berri (Yanbu)

                  37,8

                  1,1

                  Saudi Arabia

                  Medium (Zuluf/Marjan)

                  31,1

                  2,5

                  Sharjah

                  Mubarek Sharjah

                  37

                  0,6

                  Sharjah

                  Sharjah Condensate

                  49,7

                  0,1

                  Singapore

                  Rantau

                  50,5

                  0,1

                  Spain

                  Amposta Marina North

                  37

                  NA

                  Spain

                  Casablanca

                  34

                  NA

                  Spain

                  El Dorado

                  26,6

                  NA

                  Syria

                  Syrian Straight

                  15

                  NA

                  Syria

                  Thayyem

                  35

                  NA

                  Syria

                  Omar Blend

                  38

                  NA

                  Syria

                  Omar

                  36,5

                  0,1

                  Syria

                  Syrian Light

                  36

                  0,6

                  Syria

                  Souedie

                  24,9

                  3,8

                  Thailand

                  Erawan Condensate

                  54,1

                  NA

                  Thailand

                  Sirikit

                  41

                  NA

                  Thailand

                  Nang Nuan

                  30

                  NA

                  Thailand

                  Bualuang

                  27

                  NA

                  Thailand

                  Benchamas

                  42,4

                  0,12

                  Trinidad and Tobago

                  Galeota Mix

                  32,8

                  0,3

                  Trinidad and Tobago

                  Trintopec

                  24,8

                  NA

                  Trinidad and Tobago

                  Land/Trinmar

                  23,4

                  1,2

                  Trinidad and Tobago

                  Calypso Miscellaneous

                  30,84

                  0,59

                  Tunisia

                  Zarzaitine

                  41,9

                  0,1

                  Tunisia

                  Ashtart

                  29

                  1

                  Tunisia

                  El Borma

                  43,3

                  0,1

                  Tunisia

                  Ezzaouia-2

                  41,5

                  NA

                  Turkey

                  Turkish Miscellaneous

                  NA

                  NA

                  Ukraine

                  Ukraine Miscellaneous

                  NA

                  NA

                  United Kingdom

                  Auk

                  37,2

                  0,5

                  United Kingdom

                  Beatrice

                  38,7

                  0,05

                  United Kingdom

                  Brae

                  33,6

                  0,7

                  United Kingdom

                  Buchan

                  33,7

                  0,8

                  United Kingdom

                  Claymore

                  30,5

                  1,6

                  United Kingdom

                  S.V. (Brent)

                  36,7

                  0,3

                  United Kingdom

                  Tartan

                  41,7

                  0,6

                  United Kingdom

                  Tern

                  35

                  0,7

                  United Kingdom

                  Magnus

                  39,3

                  0,3

                  United Kingdom

                  Dunlin

                  34,9

                  0,4

                  United Kingdom

                  Fulmar

                  40

                  0,3

                  United Kingdom

                  Hutton

                  30,5

                  0,7

                  United Kingdom

                  N.W. Hutton

                  36,2

                  0,3

                  United Kingdom

                  Maureen

                  35,5

                  0,6

                  United Kingdom

                  Murchison

                  38,8

                  0,3

                  United Kingdom

                  Ninian Blend

                  35,6

                  0,4

                  United Kingdom

                  Montrose

                  40,1

                  0,2

                  United Kingdom

                  Beryl

                  36,5

                  0,4

                  United Kingdom

                  Piper

                  35,6

                  0,9

                  United Kingdom

                  Forties

                  36,6

                  0,3

                  United Kingdom

                  Brent Blend

                  38

                  0,4

                  United Kingdom

                  Flotta

                  35,7

                  1,1

                  United Kingdom

                  Thistle

                  37

                  0,3

                  United Kingdom

                  S.V. (Ninian)

                  38

                  0,3

                  United Kingdom

                  Argyle

                  38,6

                  0,2

                  United Kingdom

                  Heather

                  33,8

                  0,7

                  United Kingdom

                  South Birch

                  38,6

                  NA

                  United Kingdom

                  Wytch Farm

                  41,5

                  NA

                  United Kingdom

                  Cormorant North

                  34,9

                  0,7

                  United Kingdom

                  Cormorant South (Cormorant ‘A’)

                  35,7

                  0,6

                  United Kingdom

                  Alba

                  19,2

                  NA

                  United Kingdom

                  Foinhaven

                  26,3

                  0,38

                  United Kingdom

                  Schiehallion

                  25,8

                  NA

                  United Kingdom

                  Captain

                  19,1

                  0,7

                  United Kingdom

                  Harding

                  20,7

                  0,59

                  US Alaska

                  ANS

                  NA

                  NA

                  US Colorado

                  Niobrara

                  NA

                  NA

                  US New Mexico

                  Four Corners

                  NA

                  NA

                  US North Dakota

                  Bakken

                  NA

                  NA

                  US North Dakota

                  North Dakota Sweet

                  NA

                  NA

                  US Texas

                  WTI

                  NA

                  NA

                  US Texas

                  Eagle Ford

                  NA

                  NA

                  US Utah

                  Covenant

                  NA

                  NA

                  US Federal OCS

                  Beta

                  NA

                  NA

                  US Federal OCS

                  Carpinteria

                  NA

                  NA

                  US Federal OCS

                  Dos Cuadras

                  NA

                  NA

                  US Federal OCS

                  Hondo

                  NA

                  NA

                  US Federal OCS

                  Hueneme

                  NA

                  NA

                  US Federal OCS

                  Pescado

                  NA

                  NA

                  US Federal OCS

                  Point Arguello

                  NA

                  NA

                  US Federal OCS

                  Point Pedernales

                  NA

                  NA

                  US Federal OCS

                  Sacate

                  NA

                  NA

                  US Federal OCS

                  Santa Clara

                  NA

                  NA

                  US Federal OCS

                  Sockeye

                  NA

                  NA

                  Uzbekistan

                  Uzbekistan Miscellaneous

                  NA

                  NA

                  Venezuela

                  Jobo (Monagas)

                  12,6

                  2

                  Venezuela

                  Lama Lamar

                  36,7

                  1

                  Venezuela

                  Mariago

                  27

                  1,5

                  Venezuela

                  Ruiz

                  32,4

                  1,3

                  Venezuela

                  Tucipido

                  36

                  0,3

                  Venezuela

                  Venez Lot 17

                  36,3

                  0,9

                  Venezuela

                  Mara 16/18

                  16,5

                  3,5

                  Venezuela

                  Tia Juana Light

                  32,1

                  1,1

                  Venezuela

                  Tia Juana Med 26

                  24,8

                  1,6

                  Venezuela

                  Officina

                  35,1

                  0,7

                  Venezuela

                  Bachaquero

                  16,8

                  2,4

                  Venezuela

                  Cento Lago

                  36,9

                  1,1

                  Venezuela

                  Lagunillas

                  17,8

                  2,2

                  Venezuela

                  La Rosa Medium

                  25,3

                  1,7

                  Venezuela

                  San Joaquin

                  42

                  0,2

                  Venezuela

                  Lagotreco

                  29,5

                  1,3

                  Venezuela

                  Lagocinco

                  36

                  1,1

                  Venezuela

                  Boscan

                  10,1

                  5,5

                  Venezuela

                  Leona

                  24,1

                  1,5

                  Venezuela

                  Barinas

                  26,2

                  1,8

                  Venezuela

                  Sylvestre

                  28,4

                  1

                  Venezuela

                  Mesa

                  29,2

                  1,2

                  Venezuela

                  Ceuta

                  31,8

                  1,2

                  Venezuela

                  Lago Medio

                  31,5

                  1,2

                  Venezuela

                  Tigre

                  24,5

                  NA

                  Venezuela

                  Anaco Wax

                  41,5

                  0,2

                  Venezuela

                  Santa Rosa

                  49

                  0,1

                  Venezuela

                  Bombai

                  19,6

                  1,6

                  Venezuela

                  Aguasay

                  41,1

                  0,3

                  Venezuela

                  Anaco

                  43,4

                  0,1

                  Venezuela

                  BCF-Bach/Lag17

                  16,8

                  2,4

                  Venezuela

                  BCF-Bach/Lag21

                  20,4

                  2,1

                  Venezuela

                  BCF-21,9

                  21,9

                  NA

                  Venezuela

                  BCF-24

                  23,5

                  1,9

                  Venezuela

                  BCF-31

                  31

                  1,2

                  Venezuela

                  BCF Blend

                  34

                  1

                  Venezuela

                  Bolival Coast

                  23,5

                  1,8

                  Venezuela

                  Ceuta/Bach 18

                  18,5

                  2,3

                  Venezuela

                  Corridor Block

                  26,9

                  1,6

                  Venezuela

                  Cretaceous

                  42

                  0,4

                  Venezuela

                  Guanipa

                  30

                  0,7

                  Venezuela

                  Lago Mix Med.

                  23,4

                  1,9

                  Venezuela

                  Larosa/Lagun

                  23,8

                  1,8

                  Venezuela

                  Menemoto

                  19,3

                  2,2

                  Venezuela

                  Cabimas

                  20,8

                  1,8

                  Venezuela

                  BCF-23

                  23

                  1,9

                  Venezuela

                  Oficina/Mesa

                  32,2

                  0,9

                  Venezuela

                  Pilon

                  13,8

                  2

                  Venezuela

                  Recon (Venez)

                  34

                  NA

                  Venezuela

                  102 Tj (25)

                  25

                  1,6

                  Venezuela

                  Tjl Cretaceous

                  39

                  0,6

                  Venezuela

                  Tia Juana Pesado (Heavy)

                  12,1

                  2,7

                  Venezuela

                  Mesa-Recon

                  28,4

                  1,3

                  Venezuela

                  Oritupano

                  19

                  2

                  Venezuela

                  Hombre Pintado

                  29,7

                  0,3

                  Venezuela

                  Merey

                  17,4

                  2,2

                  Venezuela

                  Lago Light

                  41,2

                  0,4

                  Venezuela

                  Laguna

                  11,2

                  0,3

                  Venezuela

                  Bach/Cueta Mix

                  24

                  1,2

                  Venezuela

                  Bachaquero 13

                  13

                  2,7

                  Venezuela

                  Ceuta — 28

                  28

                  1,6

                  Venezuela

                  Temblador

                  23,1

                  0,8

                  Venezuela

                  Lagomar

                  32

                  1,2

                  Venezuela

                  Taparito

                  17

                  NA

                  Venezuela

                  BCF-Heavy

                  16,7

                  NA

                  Venezuela

                  BCF-Medium

                  22

                  NA

                  Venezuela

                  Caripito Blend

                  17,8

                  NA

                  Venezuela

                  Laguna/Ceuta Mix

                  18,1

                  NA

                  Venezuela

                  Morichal

                  10,6

                  NA

                  Venezuela

                  Pedenales

                  20,1

                  NA

                  Venezuela

                  Quiriquire

                  16,3

                  NA

                  Venezuela

                  Tucupita

                  17

                  NA

                  Venezuela

                  Furrial-2 (E. Venezuela)

                  27

                  NA

                  Venezuela

                  Curazao Blend

                  18

                  NA

                  Venezuela

                  Santa Barbara

                  36,5

                  NA

                  Venezuela

                  Cerro Negro

                  15

                  NA

                  Venezuela

                  BCF22

                  21,1

                  2,11

                  Venezuela

                  Hamaca

                  26

                  1,55

                  Venezuela

                  Zuata 10

                  15

                  NA

                  Venezuela

                  Zuata 20

                  25

                  NA

                  Venezuela

                  Zuata 30

                  35

                  NA

                  Venezuela

                  Monogas

                  15,9

                  3,3

                  Venezuela

                  Corocoro

                  24

                  NA

                  Venezuela

                  Petrozuata

                  19,5

                  2,69

                  Venezuela

                  Morichal 16

                  16

                  NA

                  Venezuela

                  Guafita

                  28,6

                  0,73

                  Vietnam

                  Bach Ho (White Tiger)

                  38,6

                  0

                  Vietnam

                  Dai Hung (Big Bear)

                  36,9

                  0,1

                  Vietnam

                  Rang Dong

                  37,7

                  0,5

                  Vietnam

                  Ruby

                  35,6

                  0,08

                  Vietnam

                  Su Tu Den (Black Lion)

                  36,8

                  0,05

                  Yemen

                  North Yemeni Blend

                  40,5

                  NA

                  Yemen

                  Alif

                  40,4

                  0,1

                  Yemen

                  Maarib Lt.

                  49

                  0,2

                  Yemen

                  Masila Blend

                  30-31

                  0,6

                  Yemen

                  Shabwa Blend

                  34,6

                  0,6

                  Any

                  Oil shale

                  NA

                  NA

                  Any

                  Shale oil

                  NA

                  NA

                  Any

                  Natural Gas: piped from source

                  NA

                  NA

                  Any

                  Natural Gas: from LNG

                  NA

                  NA

                  Any

                  Shale gas: piped from source

                  NA

                  NA

                  Any

                  Coal

                  NA

                  NA

         (1)  Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (OJ L 197, 29.7.2009, p. 24).

         (2)  Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).

         (3)  The JEC consortium brings together the European Commission Joint Research Centre (JRC), EUCAR (European Council for Automotive R&D) and CONCAWE (the oil companies' European association for environment, health and safety in refining and distribution).

         (4)  http://iet.jrc.ec.europa.eu/about-jec/sites/about-jec/files/documents/report_2013/wtt_report_v4_july_2013_final.pdf

         (5)  Regulation (EC) No 443/2009 of the European Parliament and of the Council of 23 April 2009 setting emission performance standards for new passenger cars as part of the Community's integrated approach to reduce CO2 emissions from light-duty vehicles (OJ L 140, 5.6.2009, p. 1).

         (6)  Commission Regulation (EU) No 600/2012 of 21 June 2012 on the verification of greenhouse gas emission reports and tonne-kilometre reports and the accreditation of verifiers pursuant to Directive 2003/87/EC of the European Parliament and of the Council (OJ L 181, 12.7.2012, p. 1).

         (7)  Commission Regulation (EU) No 601/2012 of 21 June 2012 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council (OJ L 181, 12.7.2012, p. 30).

         (8)  Council Regulation (EC) No 2964/95 of 20 December 1995 introducing registration for crude oil imports and deliveries in the Community (OJ L 310, 22.12.1995, p. 5).

         (9)  Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 253, 11.10.1993, p. 1).

         (10)  Regulation (EC) No 1099/2008 of the European Parliament and of the Council of 22 October 2008 on energy statistics (OJ L 304, 14.11.2008, p. 1).

         (11)  Regulation (EU) No 525/2013 of the European Parliament and of the Council of 21 May 2013 on a mechanism for monitoring and reporting greenhouse gas emissions and for reporting other information at national and Union level relevant to climate change and repealing Decision No 280/2004/EC (OJ L 165, 18.6.2013, p. 13).

         (12)  Commission Delegated Regulation (EU) No 666/2014 of 12 March 2014 establishing substantive requirements for a Union inventory system and taking into account changes in the global warming potentials and internationally agreed inventory guidelines pursuant to Regulation (EU) No 525/2013 of the European Parliament and of the Council (OJ L 179, 19.6.2014, p. 26).

      ANNEX II

         CALCULATION OF THE FUEL BASELINE STANDARD OF FOSSIL FUELS

      Calculation method

                  (a)

                  The fuel baseline standard is calculated based on Union average fossil fuel consumption of petrol, diesel, gasoil, LPG and CNG, as follows:
                  where:

                              ‘x’ represents the different fuels and energy falling within the scope of this Directive and as defined in the table below;

                              ‘GHGix’ is the greenhouse gas intensity of the annual supply sold on the market of fuel ‘x’ or energy falling within the scope of this Directive expressed in gCO2eq/MJ. The values for fossil fuels presented in point 5 of Part 2 of Annex I are used;

                              ‘MJx’ is the total energy supplied and converted from reported volumes of fuel ‘x’ expressed in mega joules.

                  (b)

                  Consumption data
                  The consumption data used for calculation of the value is as follows:

                              Fuel

                              Energy Consumption (MJ)

                              Source

                              diesel

                              7 894 969  × 106

                              2010 Member States reporting to the UNFCCC

                              non-road gasoil

                              240 763  × 106

                              petrol

                              3 844 356  × 106

                              LPG

                              217 563  × 106

                              CNG

                              51 037  × 106

            Greenhouse gas intensity
      The fuel baseline standard for 2010 shall be: 94,1 gCO2eq/MJ

      ANNEX III

         MEMBER STATE REPORTING TO THE COMMISSION

                  1.

                  By 31 December each year, Member States are to report the data listed in point 3. These data must be reported for all fuel and energy placed on the market in each Member State. Where multiple biofuels are blended with fossil fuels, the data for each biofuel must be provided.

                  2.

                  The data listed in point 3 are to be reported separately for fuel or energy placed on the market by suppliers within a given Member State (including joint suppliers operating in a single Member State).

                  3.

                  For each fuel and energy, Member States are to report the following data to the Commission, as aggregated according to point 2 and as defined in Annex I:

                              (a)

                              fuel or energy type;

                              (b)

                              volume or quantity of fuel or electricity;

                              (c)

                              greenhouse gas intensity;

                              (d)

                              UERs;

                              (e)

                              origin;

                              (f)

                              place of purchase.

      ANNEX IV

         TEMPLATE FOR REPORTING INFORMATION FOR CONSISTENCY OF THE REPORTED DATA

         Fuel — Single Suppliers

                  Entry

                  Joint Reporting (YES/NO)

                  Country

                  Supplier1

                  Fuel type7

                  Fuel CN code7

                  Quantity2

                  Average GHG intensity

                  Upstream Emission Reduction5

                  Reduction on 2010 average

                  by litres

                  by energy

                  1

                  CN code

                  GHG intensity4

                  Feedstock

                  CN code

                  GHG intensity4

                  sustainable (YES/NO)

                  Component F.1 (Fossil Fuel Component)

                  Component B.1 (Biofuel Component)

                  Component F.n (Fossil Fuel Component)

                  Component B.m (Biofuel Component)

                  k

                  CN code2

                  GHG intensity4

                  Feedstock

                  CN code2

                  GHG intensity4

                  sustainable (YES/NO)

                  Component F.1 (Fossil Fuel Component)

                  Component B.1 (Biofuel Component)

                  Component F.n (Fossil Fuel Component)

                  Component B.m (Biofuel Component)

         Fuel — Joint Suppliers

                  Entry

                  Joint Reporting (YES/NO)

                  Country

                  Supplier1

                  Fuel type7

                  Fuel CN code7

                  Quantity2

                  Average GHG intensity

                  Upstream Emission Reduction5

                  Reduction on 2010 average

                  by litres

                  by energy

                  I

                  YES

                  YES

                  Subtotal

                  CN code

                  GHG intensity4

                  Feedstock

                  CN code

                  GHG intensity4

                  sustainable (YES/NO)

                  Component F.1 (Fossil Fuel Component)

                  Component B.1 (Biofuel Component)

                  Component F.n (Fossil Fuel Component)

                  Component B.m (Biofuel Component)

                  x

                  YES

                  YES

                  Subtotal

                  CN code2

                  GHG intensity4

                  Feedstock

                  CN code2

                  GHG intensity4

                  sustainable (YES/NO)

                  Component F.1 (Fossil Fuel Component)

                  Component B.1 (Biofuel Component)

                  Component F.n (Fossil Fuel Component)

                  Component B.m (Biofuel Component)

         Electricity

                  Joint Reporting

                  Country

                  Supplier1

                  Energy type7

                  Quantity6

                  GHG intensity

                  Reduction on 2010 average

                  by energy

                  NO

                  Joint Supplier Information

                  Country

                  Supplier1

                  Energy type7

                  Quantity6

                  GHG intensity

                  Reduction on 2010 average

                  by energy

                  YES

                  YES

                  Subtotal

         Origin — Single Suppliers8

                  Entry 1

                  component F.1

                  Entry 1

                  component F.n

                  Entry k

                  component F.1

                  Entry k

                  component F.n

                  Feedstock Trade Name

                  API gravity3

                  Tonnes

                  Feedstock Trade Name

                  API gravity3

                  Tonnes

                  Feedstock Trade Name

                  API gravity3

                  Tonnes

                  Feedstock Trade Name

                  API gravity3

                  Tonnes

                  Entry 1

                  component B.1

                  Entry 1

                  component B.m

                  Entry k

                  component B.1

                  Entry k

                  component B.m

                  Bio Pathway

                  API gravity3

                  Tonnes

                  Bio Pathway

                  API gravity3

                  Tonnes

                  Bio Pathway

                  API gravity3

                  Tonnes

                  Bio Pathway

                  API gravity3

                  Tonnes

         Origin — Joint Suppliers8

                  Entry l

                  component F.1

                  Entry l

                  component F.n

                  Entry X

                  component F.1

                  Entry X

                  component F.n

                  Feedstock Trade Name

                  API gravity3

                  Tonnes

                  Feedstock Trade Name

                  API gravity3

                  Tonnes

                  Feedstock Trade Name

                  API gravity3

                  Tonnes

                  Feedstock Trade Name

                  API gravity3

                  Tonnes

                  Entry l

                  component B.1

                  Entry l

                  component B.m

                  Entry X

                  component B.1

                  Entry X

                  component B.m

                  Bio Pathway

                  API gravity3

                  Tonnes

                  Bio Pathway

                  API gravity3

                  Tonnes

                  Bio Pathway

                  API gravity3

                  Tonnes

                  Bio Pathway

                  API gravity3

                  Tonnes

         Place of Purchase9

                  Entry

                  Component

                  Refinery/ Processing Facility Names

                  Country

                  Refinery/ Processing Facility Names

                  Country

                  Refinery/ Processing Facility Names

                  Country

                  Refinery/ Processing Facility Names

                  Country

                  Refinery/ Processing Facility Names

                  Country

                  Refinery/ Processing Facility Names

                  Country

                  1

                  F.1

                  1

                  F.n

                  1

                  B.1

                  1

                  B.m

                  k

                  F.1

                  k

                  F.n

                  k

                  B.1

                  k

                  B.m

                  l

                  F.1

                  l

                  F.n

                  l

                  B.1

                  l

                  B.m

                  X

                  F.1

                  X

                  F.n

                  X

                  B.1

                  X

                  B.m

         Total energy reported and reduction achieved per Member State

                  Volume (by energy)10

                  GHG intensity

                  Reduction on 2010 average

         Format Notes

      The template for supplier reporting is identical to the template for Member State reporting.
      Shaded cells do not have to be filled in.

                  1.

                  Supplier identification is defined in point 3(a) of Part 1 of Annex I;

                  2.

                  Quantity of fuel is defined in point 3(c) of Part 1 of Annex I;

                  3.

                  American Petroleum Institute (API) gravity is defined pursuant to testing method ASTM D287;

                  4.

                  Greenhouse gas intensity is defined in point 3(e) of Part 1 of Annex I;

                  5.

                  UER is defined in point 3(d) of Part 1 of Annex I; reporting specifications are defined in point 1 of Part 2 of Annex I;

                  6.

                  Quantity of electricity is defined in point 6 of Part 2 of Annex I;

                  7.

                  Fuel types and corresponding CN codes are defined in point 3(b) of Part 1 of Annex I;

                  8.

                  Origin is defined in points 2 and 4 of Part 2 of Annex I;

                  9.

                  Place of Purchase is defined in points 3 and 4 of Part 2 of Annex I;

                  10.

                  Total quantity of energy (fuel and electricity) consumed.