Commission Implementing Regulation (EU) 2021/447 of 12 March 2021 determining revised benchmark values for free allocation of emission allowances for the period from 2021 to 2025 pursuant to Article 10a(2) of Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance)
Grade B
mapped from publisher markup. A grade says how a document's structure was obtained, not how reliable the law is.
Address https://gelex.eu/eli/EU/regulation/2021/447@2021-03-12/en
Contents
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC, and in particular the third subparagraph of Article 10a(2) thereof,
Whereas:
(1) Commission Decision 2011/278/EU determined 54 benchmarks serving as basis for free allocation (the benchmarks) and values for those benchmarks for the period from 2013 to 2020. Commission Delegated Regulation (EU) 2019/331 repealed and replaced Decision 2011/278/EU as from 1 January 2021 and laid down identical starting points for the determination of annual reduction rates for each benchmark value update for the period from 2021 to 2030.
(2) To the extent feasible, the 54 benchmark values in Decision 2011/278/EU were determined on the basis of data on the greenhouse gas efficiency of individual installations provided by the respective European sector associations following rules defined by the Commission through a guidance paper and so-called sector rule books. Given the voluntary character of the data collection, the dataset did not cover all concerned installations. 14 product benchmark values were based on data from single-product installations, as an assignment of emissions to individual products at the concerned multi-product installations was not regarded feasible in the given time frame. Due to a lack of data from individual installations, five product benchmark values as well as the heat and fuel benchmark values were based on information from Reference Documents on Best Available Techniques (BREFs) or other literature. Four product benchmark values were based on other product benchmark values to ensure a level playing field for producers of the same or similar products.
(3) The revised benchmark values are to be determined on the basis of verified information on the greenhouse gas efficiency of installations reported pursuant to Article 11 of Directive 2003/87/EC for the years 2016 and 2017. For each benchmark, the average performance in 2016 and 2017 of the 10 % most efficient installations is to be calculated. On the basis of a comparison of those values with the benchmark values set out in Decision 2011/278/EU which were based on performance data for the years 2007 and 2008, annual reduction rates are to be determined for each benchmark for the 9-year period from 2007/2008 to 2016/2017. Those annual reduction rates are then to be used to calculate, by means of extrapolation, the corresponding reductions of the benchmark values for the 15-year period from 2007/2008 to 2022/2023. In accordance with Article 10a(2) of Directive 2003/87/EC, the applied reduction over the 15-year period should not be lower than 3 % and not be higher than 24 %. Specific provisions apply for the update of the benchmark values for aromatics, hydrogen, syngas and hot metal.
(4) The list of installations containing information relevant for the free allocation of emission allowances was submitted to the Commission by the Member States by 30 September 2019 in accordance with Article 11(1) of Directive 2003/87/EC. To ensure that the benchmark values are based on correct data, the Commission carried out in-depth completeness and consistency checks of the data relevant for the free allocation of emission allowances, also using automated tools. Where appropriate, the Commission asked the concerned competent authorities for clarifications and corrections. As a result of this procedure, the Commission obtained an accurate, consistent and comparable set of data on the greenhouse gas efficiencies of all stationary installations covered by Directive 2003/87/EC. That high-quality dataset was used to determine the revised benchmark values for the period from 2021 to 2025 for each of the 54 benchmarks. Data from all sub-installations falling under the definition of a specific benchmark, as set out in Annex I to Delegated Regulation (EU) 2019/331, were used to determine the average performance of the 10 % most efficient installations in the years 2016 and 2017, as established in Article 10a(2) of Directive 2003/87/EC and recital (11) of Directive (EU) 2018/410 of the European Parliament and of the Council.
(5) Article 27 of Directive 2003/87/EC establishes that Member States are allowed under certain conditions to exclude from the EU ETS installations that have reported emissions of less than 25000 tonnes of carbon dioxide equivalent and, where they carry out combustion activities, have a rated thermal input below 35 MW, excluding emissions from biomass. Article 27a of Directive 2003/87/EC establishes that Member States are also allowed to exclude from the EU ETS installations that have reported emissions of less than 2500 tonnes of carbon dioxide equivalent, disregarding emissions from biomass. Several Member States have decided to exclude installations from the EU ETS for the period from 2021 to 2025 based on those provisions. Those installations should not be considered when determining the revised benchmark values.
(6) Delegated Regulation (EU) 2019/331 includes rules for determining emissions at sub-installation level to ensure the consistent treatment of emissions related to imports, exports and in-house production of measurable heat, of carbon-containing waste gases and of transferred CO2. For that purpose, the relevant emission factors were determined by using the heat and fuel benchmark values which in turn had been updated by applying the determined annual reduction rates. For heat imports with unknown or not clearly defined emission factors and for heat exports, a value of 53,3 t CO2 equivalents/TJ was used. That value was obtained by applying an annual reduction rate of 1,6 % to the heat benchmark value for the 9-year period from 2007/2008 to 2016/2017. For waste gas exports, a value of 37,4 t CO2 equivalents/TJ was subtracted from the actual emission factor of the waste gas. That value corresponds to the emission factor of natural gas (56,1 t CO2 equivalents/TJ) multiplied by a factor of 0,667 that accounts for the difference in efficiencies between the use of the waste gas and the use of the reference fuel natural gas. For waste gas imports, a value of 48,0 t CO2 equivalents/TJ was used. That value was obtained by applying an annual reduction rate of 1,6 % to the fuel benchmark value for the 9-year period from 2007/2008 to 2016/2017.
(7) In the case of sub-installations importing intermediate products whose production is covered by the system boundaries of the relevant product benchmark and where it was not feasible to determine the greenhouse emissions associated with the production of those intermediate products based on the submitted data, the greenhouse gas efficiencies of the concerned sub-installations should not be considered when determining the revised benchmark values. This concerns the benchmark value updates for refinery products, hot metal, sintered dolime, ammonia, hydrogen and soda ash. In the case of sub-installations exporting intermediate products, and where it was not feasible to determine the greenhouse emissions associated with the subsequent processes based on the submitted data, the greenhouse gas efficiencies of the concerned sub-installations should not be considered when determining the revised benchmark values. This concerns the benchmark value update for refinery products, and hot metal.
(8) The methodology for attributing emissions to different sub-installations that is established in Delegated Regulation (EU) No 2019/331 can lead to negative greenhouse gas efficiencies in cases in which heat produced using a fuel with a low emission factor is exported to other sub-installations or installations. In such cases, the greenhouse gas efficiency of the concerned sub-installation should be set to zero for the purpose of determining the revised benchmark values.
(9) The measures provided for in this Regulation are in accordance with the opinion of the Climate Change Committee,
HAS ADOPTED THIS REGULATION:
Article 1
The revised benchmark values listed in the Annex shall apply for the harmonised free allocation of emission allowances for the period from 2021 to 2025.
Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 12 March 2021. For the Commission The President Ursula von der Leyen
ANNEX
ANNEX Benchmarks
For the purposes of this Annex, the definitions of products covered and of processes and emissions covered (system boundaries) set out in Annex I to Delegated Regulation (EU) 2019/331 shall apply.
1. Product benchmarks without consideration of exchangeability of fuel and electricity Product benchmark Average value of the 10 % most efficient installations in 2016 and 2017 (t CO2 equivalents/t) Benchmark value (allowances/t) for 2021-2025 Coke 0,144 0,217 Sintered ore 0,163 0,157 Hot metal 1,331 1,288 Pre-bake anode 0,317 0,312 Aluminium 1,484 1,464 Grey cement clinker 0,722 0,693 White cement clinker 0,973 0,957 Lime 0,746 0,725 Dolime 0,881 0,815 Sintered dolime 1,441 1,406 Float glass 0,421 0,399 Bottles and jars of colourless glass 0,323 0,290 Bottles and jars of coloured glass 0,265 0,237 Continuous filament glass fibre products 0,290 0,309 Facing bricks 0,094 0,106 Pavers 0,140 0,146 Roof tiles 0,130 0,120 Spray-dried powder 0,050 0,058 Plaster 0,048 0,047 Dried secondary gypsum 0,008 0,013 Short fibre kraft pulp 0,000 0,091 Long fibre kraft pulp 0,001 0,046 Sulphite pulp, thermo-mechanical and mechanical pulp 0,000 0,015 Recovered paper pulp 0,000 0,030 Newsprint 0,007 0,226 Uncoated fine paper 0,011 0,242 Coated fine paper 0,043 0,242 Tissue 0,139 0,254 Testliner and fluting 0,071 0,188 Uncoated carton board 0,009 0,180 Coated carton board 0,011 0,207 Nitric acid 0,038 0,230 Adipic acid 0,32 2,12 Vinyl chloride monomer (VCM) 0,171 0,155 Phenol/acetone 0,244 0,230 S-PVC 0,073 0,066 E-PVC 0,103 0,181 Soda ash 0,789 0,753
2. Product benchmarks with consideration of exchangeability of fuel and electricity Product benchmark Average value of the 10 % most efficient installations in 2016 and 2017 (t CO2 equivalents/t) Benchmark value (allowances/t) for 2021-2025 Refinery products 0,0255 0,0228 EAF carbon steel 0,209 0,215 EAF high alloy steel 0,266 0,268 Iron casting 0,299 0,282 Mineral wool 0,595 0,536 Plasterboard 0,119 0,110 Carbon black 1,141 1,485 Ammonia 1,604 1,570 Steam cracking 0,693 0,681 Aromatics 0,0072 0,0228 Styrene 0,419 0,401 Hydrogen 4,09 6,84 Synthesis gas (syngas) 0,009 0,187 Ethylene oxide/ethylene glycols 0,314 0,389
3. Heat and fuel benchmarks Benchmark Average value of the 10 % most efficient installations in 2016 and 2017 (t CO2 equivalents/TJ) Benchmark value (allowances/TJ) for 2021-2025 Heat benchmark 1,6 47,3 Fuel benchmark 34,3 42,6
Versions
Cited by
- Commission Decision of 7 May 2026 instructing the Central Administrator of the Union Registry to enter corrections to the national allocation tables of Belgium, Ireland, Spain, France, Italy, Poland, Slovakia and Finland into the Union Registry C/2026/4727 Decision · Grade B
Member States determined and notified the preliminary annual amounts of free allowances per installation using the revised benchmark values determined in Commission Implementing Regulation (EU) 2021/447, pursuant to Article 14(5) of Commission Delegated Regulation (EU) 2019/331.
- Commission Implementing Regulation (EU) 2025/772 of 16 April 2025 amending and correcting Implementing Regulation (EU) 2019/1842 laying down rules for the application of Directive 2003/87/EC of the European Parliament and of the Council as regards further arrangements for the adjustments to free allocation of emission allowances due to activity level changes (Text with EEA relevance) Regulation · Grade B
where targets relative to the benchmark values are listed in the climate-neutrality plan in accordance with point 4(b)(ii) of the Annex to Commission Implementing Regulation (EU) 2023/2441, the targets achieved for the relevant five-year period, that are relative to the benchmark values as laid down in the Annex to Commission Implementing Regulation (EU) 2021/447 for each relevant sub-installation which apply for the relevant baseline period as defined in Article 2, point (14), of Delegated Regulation (EU) 2019/331, expressed as percentage of reduction;
- Commission Decision of 17 December 2021 instructing the Central Administrator of the European Union Transaction Log to enter the national allocation tables of Belgium, Germany, Greece, Croatia, Latvia, Hungary, the Netherlands, Poland, Finland and Sweden into the European Union Transaction Log 2022/C 77/02 Decision · Grade B
Member States determined and notified the preliminary annual amounts of free allowances per installation using the revised benchmark values determined in Commission Implementing Regulation (EU) 2021/447, pursuant to Article 14(5) of Commission Delegated Regulation (EU) 2019/331.
- Commission Decision of 14 July 2023 instructing the Central Administrator of the European Union Transaction Log to enter corrections to the national allocation tables of Belgium, Czechia, Denmark, Germany, Spain, France, Croatia, Italy, Lithuania, the Netherlands, Poland and Sweden into the European Union Transaction Log 2023/C 340/07 Decision · Grade B
Member States determined and notified the preliminary annual amounts of free allowances per installation using the revised benchmark values determined in Commission Implementing Regulation (EU) 2021/447, pursuant to Article 14(5) of Commission Delegated Regulation (EU) 2019/331.
- Commission Decision of 21 December 2022 instructing the Central Administrator of the European Union Transaction Log to enter corrections to the national allocation tables of Czechia, Denmark, Germany, Ireland, Spain, France, Italy, Latvia, Hungary, the Netherlands, Romania and Sweden into the European Union Transaction Log 2023/C 64/12 Decision · Grade B
Member States determined and notified the preliminary annual amounts of free allowances per installation using the revised benchmark values determined in Commission Implementing Regulation (EU) 2021/447, pursuant to Article 14(5) of Commission Delegated Regulation (EU) 2019/331.
- Commission Decision of 1 April 2022 instructing the Central Administrator of the European Union Transaction Log to enter changes to the national allocation tables of Czechia, Denmark, Germany, Greece, France, the Netherlands, Austria, Poland, Romania, Finland and Sweden into the European Union Transaction Log 2022/C 217/03 Decision · Grade B
Member States determined and notified the preliminary annual amounts of free allowances per installation using the revised benchmark values determined in Implementing Regulation (EU) 2021/447, pursuant to Article 14(5) of Delegated Regulation (EU) 2019/331.
- Commission Implementing Regulation (EU) 2023/2441 of 31 October 2023 laying down rules for the application of Directive 2003/87/EC of the European Parliament and of the Council as regards the content and format of climate-neutrality plans needed for granting free allocation of emission allowances (Text with EEA relevance) Regulation · Grade B
In order to be consistent with Delegated Regulation (EU) 2019/331, defining targets specific to the activity levels for product benchmark sub-installations or for fall-back sub-installations should be expressed as tonnes CO2 equivalents per relevant unit of production. Targets relative to the benchmark values in line with Commission Implementing Regulation (EU) 2021/447 should be expressed as percentage reduction. In addition, to allow for more flexibility and to increase the verifiability of the achievement of the targets, it should be possible to also express the targets in absolute terms.
- Commission Implementing Regulation (EU) 2023/2441 of 31 October 2023 laying down rules for the application of Directive 2003/87/EC of the European Parliament and of the Council as regards the content and format of climate-neutrality plans needed for granting free allocation of emission allowances (Text with EEA relevance) Regulation · Grade B
where applicable, historical emissions specific to the benchmark values as laid down in the Annex to Implementing Regulation (EU) 2021/447 for each relevant sub-installations which apply for the relevant baseline period.
- Commission Implementing Regulation (EU) 2023/2441 of 31 October 2023 laying down rules for the application of Directive 2003/87/EC of the European Parliament and of the Council as regards the content and format of climate-neutrality plans needed for granting free allocation of emission allowances (Text with EEA relevance) Regulation · Grade B
where applicable, targets relative to the benchmark values as laid down in the Annex to Implementing Regulation (EU) 2021/447 for each relevant sub-installations which apply for the relevant baseline period as defined in Article 2(14) of Delegated Regulation (EU) 2019/331, expressed as percentage of reduction;
- Commission Decision of 12 December 2024 instructing the Central Administrator of the Union Registry to enter corrections to the national allocation tables of Bulgaria, Germany, Spain, France, Italy and Luxembourg into the Union Registry C/2025/1377 Decision · Grade B
Member States determined and notified the preliminary annual amounts of free allowances per installation using the revised benchmark values determined in Commission Implementing Regulation (EU) 2021/447, pursuant to Article 14(5) of Commission Delegated Regulation (EU) 2019/331.
- Commission Decision of 29 June 2021 instructing the Central Administrator of the European Union Transaction Log to enter the national allocation tables of Belgium, Bulgaria, Czechia, Denmark, Germany, Estonia, Ireland, Greece, Spain, France, Croatia, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Hungary, Netherlands, Austria, Poland, Portugal, Romania, Slovenia, Slovakia, Finland and Sweden into the European Union Transaction Log 2021/C 302/01 Decision · Grade B
Member States and EEA EFTA States determined and notified the preliminary annual amounts of free allowances per installation using the revised benchmark values determined in Commission Implementing Regulation (EU) 2021/447, pursuant to Article 14(5) of Commission Delegated Regulation (EU) 2019/331.
- Commission Implementing Regulation (EU) 2026/389 of 23 February 2026 amending Implementing Regulation (EU) 2021/447 as regards the determination of a revised soda ash benchmark value for the year 2025 (Text with EEA relevance) Regulation · Grade B
Directive 2003/87/EC was amended by Directive (EU) 2023/959 of the European Parliament and of the Council to align it with Regulation (EU) 2021/1119 of the European Parliament and of the Council setting a target of at least 55 % net emission reductions by 2030 compared to 1990. As a result, Commission Implementing Regulation (EU) 2018/2066 on the monitoring and reporting of greenhouse gas emissions was amended by Commission Implementing Regulation (EU) 2023/2122. The amendments to Directive 2003/87/EC and Implementing Regulation (EU) 2018/2066 are relevant to the determination of a revised ben
- Commission Implementing Regulation (EU) 2026/389 of 23 February 2026 amending Implementing Regulation (EU) 2021/447 as regards the determination of a revised soda ash benchmark value for the year 2025 (Text with EEA relevance) Regulation · Grade B
Implementing Regulation (EU) 2021/447 should therefore be amended accordingly.
- Commission Implementing Regulation (EU) 2026/389 of 23 February 2026 amending Implementing Regulation (EU) 2021/447 as regards the determination of a revised soda ash benchmark value for the year 2025 (Text with EEA relevance) Regulation · Grade B
The Annex to Implementing Regulation (EU) 2021/447 is amended in accordance with the Annex to this Regulation.
- Commission Implementing Regulation (EU) 2026/389 of 23 February 2026 amending Implementing Regulation (EU) 2021/447 as regards the determination of a revised soda ash benchmark value for the year 2025 (Text with EEA relevance) Regulation · Grade B
In Section 1 of the Annex to Implementing Regulation (EU) 2021/447, the last row of the table is replaced by the following: Soda ash 0,789 0,753 (applicable 2021-2024) 1,168 (applicable 2025)
- Commission Decision of 28 July 2025 instructing the Central Administrator of the Union Registry to enter corrections to the national allocation tables of Czechia, Germany, France, the Netherlands and Finland into the Union Registry C/2025/5242 Decision · Grade B
Member States determined and notified the preliminary annual amounts of free allowances per installation using the revised benchmark values determined in Commission Implementing Regulation (EU) 2021/447, pursuant to Article 14(5) of Commission Delegated Regulation (EU) 2019/331.
- Commission Delegated Regulation (EU) 2024/873 of 30 January 2024 amending Delegated Regulation (EU) 2019/331 as regards transitional Union-wide rules for harmonised free allocation of emission allowances (Text with EEA relevance) Regulation · Grade B
Following the introduction of new rules on the conditionality of free allocation on climate neutrality plans pursuant to Article 10a(1) and Article 10b(4) of Directive 2003/87/EC, the procedural steps of the conditionality are to be supplemented. In accordance with Article 10a(1), fifth subparagraph, of that Directive, the operators are to establish climate-neutrality plans by 1 May 2024. In order to align the conditionality with the existing procedure of application for free allocation, the climate-neutrality plans should be submitted by 30 May 2024, or as appropriate depending on the alterna
- Council Decision (EU) 2023/2172 of 28 September 2023 on the position to be taken on behalf of the European Union within the Joint Committee established by the Agreement between the European Union and the Swiss Confederation on the linking of their greenhouse gas emissions trading systems, as regards the amendment of Annex I, and the insertion of a clarification in Annex IV, to the Agreement (Text with EEA relevance) Decision · Grade B
Commission Implementing Regulation (EU) 2021/447 of 12 March 2021 determining revised benchmark values for free allocation of emission allowances for the period from 2021 to 2025 pursuant to Article 10a(2) of Directive 2003/87/EC of the European Parliament and of the Council, as applicable in the period from 1 January 2021 to 31 December 2025
- Council Decision (EU) 2026/181 of 12 December 2025 on the position to be taken on behalf of the European Union within the Joint Committee established by the Agreement between the European Union and the Swiss Confederation on the linking of their greenhouse gas emissions trading systems, as regards the amendment of Annex I to the Agreement (Text with EEA relevance) Decision · Grade B
Commission Implementing Regulation (EU) 2021/447 of 12 March 2021 determining revised benchmark values for free allocation of emission allowances for the period from 2021 to 2025 pursuant to Article 10a(2) of Directive 2003/87/EC of the European Parliament and of the Council, as applicable in the period from 1 January 2021 to December 2025
- Commission Implementing Regulation (EU) 2026/1412 of 26 June 2026 determining revised benchmark values for free allocation of emission allowances for the period from 2026 to 2030 pursuant to Article 10a(2) of Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance) Regulation · Grade B
Commission Implementing Regulation (EU) 2021/447 determined the revised benchmark values for the period from 2021 to 2025 pursuant to Article 10a(2) of Directive 2003/87/EC. The revised benchmark values for the period from 2026 to 2030 are to be based on a new reference period as regards the submission of data and the application of the annual reduction rate. Therefore, those revised values should be established in this Regulation.