Greenhouse gas emissions from the production and use of biofuels shall be calculated as:

E = e_ec + e_l + e_p + e_td + e_u – e_sca – e_ccs – e_ccr – e_ee

where

E

total emissions from the use of the fuel;

e_ec

emissions from the extraction or cultivation of raw materials;

e_l

annualised emissions from carbon stock changes caused by land use change;

e_p

emissions from processing;

e_td

emissions from transport and distribution;

e_u

emissions from the fuel in use;

e_sca

emission savings from soil carbon accumulation via improved agricultural management;

e_ccs

emission savings from carbon capture and geological storage;

e_ccr

emission savings from carbon capture and replacement; and

e_ee

emission savings from excess electricity from cogeneration.

Emissions from the manufacture of machinery and equipment shall not be taken into account.

Greenhouse gas emissions from fuels, E, shall be expressed in terms of grams of CO₂ equivalent per MJ of fuel, gCO_2eq/MJ.

By derogation from point 2, values calculated in terms of gCO_2eq/MJ may be adjusted to take into account differences between fuels in useful work done, expressed in terms of km/MJ. Such adjustments shall only be made where evidence of the differences in useful work done is provided.

Greenhouse gas emission savings from biofuels shall be calculated as:

SAVING = (E_F – E_B)/E_F

where

E_B

total emissions from the biofuel; and

E_F

total emissions from the fossil fuel comparator.

The greenhouse gases taken into account for the purposes of point 1 shall be CO₂, N₂O and CH₄. For the purpose of calculating CO₂ equivalence, those gases shall be valued as follows:

CO₂

1

N₂O

296

CH₄

23

Emissions from the extraction or cultivation of raw materials, e_ec, shall include emissions from the extraction or cultivation process itself; from the collection of raw materials; from waste and leakages; and from the production of chemicals or products used in extraction or cultivation. Capture of CO₂ in the cultivation of raw materials shall be excluded. Certified reductions of greenhouse gas emissions from flaring at oil production sites anywhere in the world shall be deducted. Estimates of emissions from cultivation may be derived from the use of averages calculated for smaller geographical areas than those used in the calculation of the default values, as an alternative to using actual values.

Annualised emissions from carbon stock changes caused by land-use change, e_l, shall be calculated by dividing total emissions equally over 20 years. For the calculation of those emissions, the following rule shall be applied:

e_l = (CS_R – CS_A) × 3,664 × 1/20 × 1/P – e_B,36

where

e_l

annualised greenhouse gas emissions from carbon stock change due to land-use change (measured as mass (grams) of CO₂-equivalent per unit biofuel energy (megajoules)). ‘Cropland’37 and ‘perennial cropland’38 shall be regarded as one land use;

CS_R

the carbon stock per unit area associated with the reference land-use (measured as mass (tonnes) of carbon per unit area, including both soil and vegetation). The reference land-use shall be the land-use in January 2008 or 20 years before the raw material was obtained, whichever was the later;

CS_A

the carbon stock per unit area associated with the actual land-use (measured as mass (tonnes) of carbon per unit area, including both soil and vegetation). In cases where the carbon stock accumulates over more than one year, the value attributed to CS_A shall be the estimated stock per unit area after 20 years or when the crop reaches maturity, whichever is the earlier;

P

the productivity of the crop (measured as biofuel energy per unit area per year) and

e_B

bonus of 29 gCO_2eq/MJ biofuel if biomass is obtained from restored degraded land under the conditions provided for in point 8.

The bonus of 29 gCO_2eq/MJ shall be attributed if evidence is provided that the land:

1. (a)

   was not in use for agriculture or any other activity in January 2008; and

2. (b)

   falls into one of the following categories:

   1. (i)

      severely degraded land, including such land that was formerly in agricultural use;

   2. (ii)

      heavily contaminated land.

The bonus of 29 gCO_2eq/MJ shall apply for a period of up to 10 years from the date of conversion of the land to agricultural use, provided that a steady increase in carbon stocks as well as a sizable reduction in erosion phenomena for land falling under (i) are ensured and that soil contamination for land falling under (ii) is reduced.

The categories mentioned in point 8(b) are defined as follows:

1. (a)

   ‘severely degraded land’ means land that, for a significant period of time, has either been significantly salinated or presented significantly low organic matter content and been severely eroded;

2. (b)

   ‘heavily contaminated land’ means land that is unfit for the cultivation of food and feed due to soil contamination.

Such land shall include land that has been the subject of a Commission decision in accordance with the fourth subparagraph of Article 7c(3).

The guide adopted pursuant to point 10 of Part C of Annex V to Directive 2009/28/EC shall serve as the basis of the calculation of land carbon stocks for the purposes of this Directive.

Emissions from processing, e_p, shall include emissions from the processing itself; from waste and leakages; and from the production of chemicals or products used in processing.

In accounting for the consumption of electricity not produced within the fuel production plant, the greenhouse gas emission intensity of the production and distribution of that electricity shall be assumed to be equal to the average emission intensity of the production and distribution of electricity in a defined region. As an exception to this rule producers may use an average value for an individual electricity production plant for electricity produced by that plant, if that plant is not connected to the electricity grid.

Emissions from transport and distribution, e_td, shall include emissions from the transport and storage of raw and semi-finished materials and from the storage and distribution of finished materials. Emissions from transport and distribution to be taken into account under point 6 shall not be covered by this point.

Emissions from the fuel in use, e_u, shall be taken to be zero for biofuels.

Emission savings from carbon capture and geological storage e_ccs, that have not already been accounted for in e_p, shall be limited to emissions avoided through the capture and sequestration of emitted CO₂ directly related to the extraction, transport, processing and distribution of fuel.

Emission savings from carbon capture and replacement, e_ccr, shall be limited to emissions avoided through the capture of CO₂ of which the carbon originates from biomass and which is used to replace fossil-derived CO₂ used in commercial products and services.

Emission savings from excess electricity from cogeneration, e_ee, shall be taken into account in relation to the excess electricity produced by fuel production systems that use cogeneration except where the fuel used for the cogeneration is a co-product other than an agricultural crop residue. In accounting for that excess electricity, the size of the cogeneration unit shall be assumed to be the minimum necessary for the cogeneration unit to supply the heat that is needed to produce the fuel. The greenhouse gas emission savings associated with that excess electricity shall be taken to be equal to the amount of greenhouse gas that would be emitted when an equal amount of electricity was generated in a power plant using the same fuel as the cogeneration unit.

Where a fuel production process produces, in combination, the fuel for which emissions are being calculated and one or more other products (co-products), greenhouse gas emissions shall be divided between the fuel or its intermediate product and the co-products in proportion to their energy content (determined by lower heating value in the case of co-products other than electricity).

For the purposes of the calculation referred to in point 17, the emissions to be divided shall be e_ec + e_l + those fractions of e_p, e_td and e_ee that take place up to and including the process step at which a co-product is produced. If any allocation to co-products has taken place at an earlier process step in the life-cycle, the fraction of those emissions assigned in the last such process step to the intermediate fuel product shall be used for this purpose instead of the total of those emissions.

All co-products, including electricity that does not fall under the scope of point 16, shall be taken into account for the purposes of that calculation, except for agricultural crop residues, including straw, bagasse, husks, cobs and nut shells. Co-products that have a negative energy content shall be considered to have an energy content of zero for the purpose of the calculation.

Wastes, agricultural crop residues, including straw, bagasse, husks, cobs and nut shells, and residues from processing, including crude glycerine (glycerine that is not refined), shall be considered to have zero life-cycle greenhouse gas emissions up to the process of collection of those materials.

In the case of fuels produced in refineries, the unit of analysis for the purposes of the calculation referred to in point 17 shall be the refinery.

For the purposes of the calculation referred to in point 4, the fossil fuel comparator E_F shall be the latest available actual average emissions from the fossil part of petrol and diesel consumed in the Community as reported under this Directive. If no such data are available, the value used shall be 83,8 gCO_2eq/MJ.