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Simplification · CCS-01

Surrender allowances for emissions that are captured and transported for permanent storage in a permitted facility.

Operators capturing and permanently storing CO2 emissions must comply, and this is not law yet.

Why it matters

This is a Commission proposal: it is not law yet, and it can change before it is.

  • It is Art. 1(22)(c), replacing Art. 12(3a) of Directive 2003/87/EC, in the EU ETS revision. as of 2026-08-14
  • The act gives its timing as: third-country reciprocity from 2031. as of 2026-08-14
  • It names one industry by name: Carbon capture and storage. as of 2026-08-14
  • Compliance is checked by accredited third party, annual. as of 2026-08-14
Addressee Operators capturing and permanently storing CO2 emissionsAct COM(2026) 616 final, 2026/0212 (COD)Article Art. 1(22)(c), replacing Art. 12(3a) of Directive 2003/87/ECClass Businesses

The rule

New — no predecessor
Trigger

emissions verified as captured and transported for permanent storage to a permitted CCS facility

Obligation

Surrender allowances for emissions that are captured and transported for permanent storage in a permitted facility.

Who is affected

Addressee
Operators capturing and permanently storing CO2 emissions
Class
Businesses
Sectors
Names Carbon capture and fuels
Applies
third-country reciprocity from 2031

Burden drivers

No burden drivers recorded on this provision.

Source text

Verbatim

An obligation to surrender allowances shall not arise in respect of emissions verified as captured and transported for permanent storage to a facility for which a permit is in force in accordance with Directive 2009/31/EC of the European Parliament and of the Council *, or on a reciprocal basis from 2031 to a facility with a valid permit for geological storage in a third country with a greenhouse gas emissions trading system which is linked to the EU ETS pursuant to Article 25 of this Directive and in respect of which the Commission adopts an implementing decision confirming sufficient safeguards with respect to the rules set out in Directive 2009/31/EC are in place and provided the facility is not used for enhanced oil or gas recovery.

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