Article 30Review and reporting by the Commission

1. The Commission, in consultation with relevant stakeholders, shall collect the information necessary with a view to extending the scope of this Regulation as indicated in and pursuant to paragraph 2, point (a), and to developing methods of calculating embedded emissions based on environmental footprint methods.

2. Before the end of the transitional period referred to in Article 32, the Commission shall present a report to the European Parliament and to the Council on the application of this Regulation.

The report shall contain an assessment of:

(a)

the possibility to extend the scope to:

(i)

embedded indirect emissions in the goods listed in Annex II;

(ii)

embedded emissions in the transport of the goods listed in Annex I and transportation services;

(iii)

goods at risk of carbon leakage other than those listed in Annex I, and specifically organic chemicals and polymers;

(iv)

other input materials (precursors) for the goods listed in Annex I;

(b)

The article continues in the official text.