Article 18 1

(a)

relevant developments concerning Union law, including its consistency with Regulations (EU) 2018/841, (EU) No 2018/842 and (EU) 2021/1119 and Directives 2003/87/EC and (EU) 2018/2001;

(b)

relevant developments concerning the UNFCCC and the Paris Agreement, including rules and guidelines related to the implementation of Article 6 of that Agreement;

(c)

technological and scientific progress, best practices and market developments in the field of carbon removals;

(d)

the potential for permanent carbon storage in third countries, subject to the existence of international agreements referred to in Chapter III of Regulation (EU) 2024/1735, while providing for conditions equivalent to those laid down in Directive 2009/31/EC to ensure that geological storage of CO2 that is captured is permanently secure and environmentally safe;

(e)

the environmental impact of increased biomass use resulting from the application of this Regulation, including the impact on land degradation and ecosystem restoration;

(f)

the impact on Union food security and land speculation; and

(g)

the cost of the certification process.