Registering delivery of liquid renewable fuels

Fuel to be registered

Methanol, kerosene or LNG released for consumption can be registered, provided that the fuel has been greened using Guarantees of Origin (GOs) for other gases. In order to do this, the registering company must transfer Guarantees of Origin for other gases to the NEa account in the Vertogas Registry before registering the fuel delivery in the REV. HBEs will only be created if a delivery of methanol, kerosene or LNG has been greened using Guarantees of Origin for other gases.

Guarantees of Origin for other gases Guarantees of Origin for other gases are issued by Vertogas in order to demonstrate that a particular quantity of hydrogen in the Netherlands has been produced using electricity, provided that this electricity has been greened using Guarantees of Origin for renewable energy. These GOs, combined with the verification certificate for renewable fuel, ensure that the registered methanol, kerosene or LNG is indeed renewable. Guarantees of Origin for other gases are issued to the hydrogen producer. To be able to register deliveries, the registering company will need to add the hydrogen producer’s Guarantees of Origin to its Vertogas Registry account. The registering company must then transfer these Guarantees of Origin to the NEa account in the Vertogas Registry.

To be able to register these deliveries greened with GOs, the registering company must be able to demonstrate that:

• a specific volume of methanol, kerosene or LNG has been produced in the Netherlands using hydrogen; and
• the produced volume is at least equal to the registered volume.

Registering companies must provide a verification certificate for renewable fuel to demonstrate this.

With this registration process, a registering company does not necessarily have to physically deliver methanol, kerosene or LNG produced with renewable hydrogen itself. The methanol, kerosene or LNG could also be produced using natural gas or a fossil fuel. What is important is that:

1. The deliveries of methanol, kerosene or LNG entered have been greened using Guarantees of Origin for other gases; and
2. The volume of methanol, kerosene or LNG that has been greened does not exceed the volume stated on the verification certificate for renewable fuel.

Companies that can register

Taxed deliveries of methanol, kerosene or LNG greened on the basis of Guarantees of Origin for other gases must be released for consumption by the registering company. Therefore, licensed keepers of an excise warehouse for mineral oils, Registered Consignees for mineral oils and importers are eligible to register deliveries of liquid renewable fuels through this process.

Registration in the REV

In the REV, the registering company must register the volume of methanol, kerosene or LNG it has delivered to the transport sector and the volume or energy volume of the Guarantees of Origin (GOs) for other gases. Before the delivery is registered in the REV, the registering company must transfer the GOs for other gases to the NEa account in the Vertogas registry.

The registering company must also enter the verification certificate for renewable fuel or the reference number of this certificate. The quantity of methanol, kerosene or LNG shown on this certificate is the maximum quantity the registering company can specify when creating the registration.

The following details must be entered in the REV when registering deliveries of liquid renewable fuel:

• The delivery quantity of methanol or kerosene (in litres at 15°C) or LNG (in kg)
• The details of the GOs
• The details of the location from which the delivery was made
• The details of the verification certificate for renewable fuel.

Demonstrating that methanol and kerosene has been released for consumption

The registering company must demonstrate that taxed deliveries of methanol, kerosene or LNG eligible for registration has been released for consumption. The basic rule can be rendered simply as: the registering company must be able to demonstrate through its own records that the registered taxed delivery has been released for consumption. This means that the registered biofuel must have been released for consumption by the registering company itself.

In certain cases, it is also permitted to register taxed deliveries that are made under suspension of excise duty. In that case, instead of releasing the fuel for consumption and paying the excise duty, the registering company delivers it to another licensed excise warehouse keeper, which is then liable for the excise duty. Whether this is permitted depends on the type of fuel released for consumption as a taxed delivery, and the type of end user to which it has been delivered. Furthermore, the type of fuel determines whether additional evidence must be provided.

With regard to the registration of liquid biofuel deliveries, please also see the diagram under Release for consumption: fuels and end users.

The requirement for methanol is that it must have been a component in taxed petrol. A taxed delivery of pure methanol is therefore not eligible for registration. When registering methanol, a registering company must provide evidence of the fraction of ethanol in the delivery of petrol released for consumption by means of sampling and analysis.

HBEs for the greened share of deliveries

HBEs will only be credited for the portion of methanol, LNG or kerosene delivered that is covered by Guarantees of Origin for other gases. Example: if the GOs or energy volume of the GOs cover 50% of the volume or energy volume of the delivered LNG, HBEs will be credited in respect of these 50%. The coverage entered for deliveries of methanol, LNG or kerosene cannot exceed 100%. Nor is it permitted to register a quantity of delivered LNG as ‘greened LNG’.

Multipliers
To encourage the use of renewable fuel for transport, the HBEs awarded are multiplied by a factor of 2.5. When crediting HBEs, the REV will also take into account the multipliers stipulated in the regulations for losses during the conversion from hydrogen. These are 0.8 for methanol, 0.7 for kerosene and 0.6 for LNG. In addition to this, deliveries to the aviation sector and marine shipping are subject to a multiplier of 1.2 and 0.8 respectively.

HBE-O amount

=

GO energy content*

x

2.5

x

0.6/0.7/0.8 (LNG/kerosene/methanol)

x

[0.8 or 1.2] (as maritime shipping / aviation)

^{* Converted to / expressed as GJ}