http://www.legislation.gov.uk/id/eudr/2009/28/annex/V/division/C

ANNEX VRules for calculating the greenhouse gas impact of biofuels, bioliquids and their fossil fuel comparators

C.Methodology

12.

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.