Article 2 Scope

This Regulation applies to the greenhouse gas emissions from IPCC source categories of energy, industrial processes and product use, agriculture and waste as determined pursuant to Regulation (EU) 2018/1999 of the European Parliament and the Council ( 2 ), excluding greenhouse gas emissions from the activities listed in Annex I to Directive 2003/87/EC, other than the activity ‘maritime transport’ and activities only listed therein for the purposes of Articles 14 and 15 of that Directive.

Without prejudice to Article 7 and Article 9(2) of this Regulation, this Regulation does not apply to greenhouse gas emissions and removals covered by Regulation (EU) 2018/841.

For the purposes of this Regulation, CO2 emissions from IPCC source category ‘1.A.3.A civil aviation’ shall be treated as zero.