(a)

greenhouse gas emissions from the production and use of biofuels shall be calculated as: E = e_(ec) + e_(l) + e_(p) + e_(td) + e_(u) – e_(sca) – e_(ccs) – e_(ccr), where E = total emissions from the use of the fuel; e_(ec) = emissions from the extraction or cultivation of raw materials; e_(l) = annualised emissions from carbon stock changes caused by land-use change; e_(p) = emissions from processing; e_(td) = emissions from transport and distribution; e_(u) = emissions from the fuel in use; e_(sca) = emission savings from soil carbon accumulation via improved agricultural management; e_(ccs) = emission savings from CO_(2) capture and geological storage; and e_(ccr) = emission savings from CO_(2) capture and replacement. Emissions from the manufacture of machinery and equipment shall not be taken into account.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-28 · Text as adopted (Official Journal); later amendments are not incorporated in this text.