3. This Regulation does not apply to emissions falling within the scope of Directive 2003/87/EC, with the exception of the capture and storage of CO2 emissions from biofuels, bioliquids and biomass fuels that meet the sustainability and greenhouse gas emissions saving criteria established under Article 29 of Directive (EU) 2018/2001, with any necessary adjustments for application under Directive 2003/87/EC, as set out in the implementing acts referred to in Article 14 of Directive 2003/87/EC, in accordance with Annex IV to Directive 2003/87/EC.