1. Inherent CO₂ that is transferred into an installation, including that contained in natural gas, a waste gas (including blast furnace or coke oven gas) or in process inputs (including synthesis gas), shall be included in the emission factor for that source stream.

2.Where inherent CO₂ originates from activities covered by Annex I to Directive 2003/87/EC or included pursuant to Article 24 of that Directive and is subsequently transferred out of the installation as part of a source stream to another installation and activity covered by that Directive, it shall not be counted as emissions of the installation where it originates. For the determination of the zero-rated biomass fraction, zero-rated RFNBO or RCF fraction or zero-rated synthetic low-carbon fraction of the inherent CO₂ in accordance with Article 39 of this Regulation, the operator of the transferring installation shall ensure the chosen monitoring methodology does not systematically underestimate the transferring installation's total emissions.

However, where inherent CO₂ is emitted, or transferred out of the installation to entities not covered by that Directive, it shall be counted as emissions of the installation where it originates.