343/2010. (XII. 28.) Government decree
on the requirements and verification of sustainable biofuel
                      production
's CXVII of 2010 on the promotion of the use of renewable energy for transport purposes and
the reduction of greenhouse gas emissions from energy used in transport . on the basis of the
authorization received in Section 13 (1) of the Act, acting within the scope of duties defined in
Section 35 (1) point b) of the Constitution , orders the following:

1. Interpretative provisions

§ 1 (1) For the purposes of this regulation:

1. default value: the value of the emission of greenhouse gases resulting from some or all steps
of a specific biofuel production process, calculated from the characteristic value by applying
predetermined factors, which can be used instead of the actual value if the conditions set out
in this regulation are met;

2. default area: default area according to the legislation on the territorial delimitation of the
sustainable production of biofuel raw materials;

3. auditor: organization according to the decree on the rules for calculating the avoidance of
greenhouse gas emissions related to the compliance of biofuel with sustainability requirements;

3a. wage processing: the processing of biomass or an intermediate product owned by another
economic organization by a biomass processor in the register of the agricultural administrative
body into biofuel or an intermediate product - by means of a physical or chemical process;

4. the following products are considered biofuel:

a) biobutanol: butanol produced from biomass;

b) biodiesel: diesel fuel quality methyl ester produced from vegetable or animal oil and fat;

c) bio-DME: dimethyl ether produced from biomass;

d) bioethanol: ethanol produced exclusively from biomass produced in the Community;

e) bio-ETBE: ethyl tertiary butyl ether produced on the basis of bioethanol;

f) biogas: gaseous operating, fuel or heating material, which is produced from biomass or the
biologically degradable part of waste, from which natural gas quality can be achieved
through purification and can be used as biofuel, as well as wood gas;

g) biohydrogen: hydrogen produced from biomass and other renewable energy;

h) biomethanol: methanol produced from biomass;
i) bio-MTBE: methyl tertiary butyl ether produced on the basis of biomethanol;

j) bio-TAEE: tertiary amyl ethyl ether produced on the basis of bioethanol,

k) synthetic biofuel: synthetic hydrocarbon or synthetic hydrocarbon mixture made from
synthesis gas produced from biomass (Fischer-Tropsch diesel);

l) vegetable oil treated with hydrogen: liquid hydrocarbon produced from material of plant or
animal origin treated with hydrogen by thermochemical means;

5. biomass processor: the economic organization that processes biomass or an intermediate
product into an intermediate product or biofuel using a physical or chemical process;

6. biomass certificate: a declaration of compliance with the sustainability requirements issued
by the biomass producer for the biomass produced or collected by him or derived from his
activities or generated during his activities;

7. biomass dealer: the economic organization that accepts biomass, intermediate products or
biofuel for resale without conversion;

8. biomass producer: the economic organization that produces biomass, as well as the one that
collects biomass for resale free of charge;

9. energy content: calorific value (MJ/l or MJ/kg) calculated from the volume and weight of
fuel and biofuel according to Annex 1;

10. sensitive area: sensitive area according to the legislation on the territorial delimitation of
the sustainable production of biofuel raw materials;

11. sustainability certificate: biomass certificate countersigned by an authority or sustainability
certificate;

12. sustainability certificate: a declaration issued by the biomass processor, biomass trader and
fuel distributor regarding the compliance of the biomass, intermediate product, biofuel or fuel
with sustainability requirements;

13. characteristic value: the estimated decrease in the characteristic emission of greenhouse
gases in the case of a specific biofuel production method;

14. emission value: specific greenhouse gas emissions generated during the production,
storage, and transportation of biomass, intermediate products, biofuels, expressed in carbon
dioxide equivalents, or projected on mass;

15. emission component: greenhouse gas emission source defined in the Decree on the rules
for calculating the avoidance of greenhouse gas emissions related to the compliance of biofuel
with the sustainability requirements arising during the production of biofuel ;

16. MePAR: Agricultural Parcel Identification System defined in the Act on certain issues of
the procedure related to agricultural, agro-rural development and fisheries subsidies and other
measures;
17. registration number: registration number according to the Act on certain issues of the
procedure related to agricultural, agro-rural development and fisheries subsidies and other
measures, or the number of the tax warehouse, registered dealer, ad hoc registered dealer or
excise license or the auditor's registration number;

18. actual value: the reduction of greenhouse gas emissions resulting from some or all steps of
a specific biofuel production process, which must be calculated using the method specified in
the Regulation on the rules for calculating the avoidance of greenhouse gas emissions related
to compliance with biofuel sustainability requirements;

18a. cultivated biomass: biomass produced in the context of activities related to agriculture
and forestry on agricultural land according to the Act on Agricultural Land or on inland land
under agricultural and forestry cultivation;

19.

20. liquid bio-energy carrier: liquid fuel produced from biomass and used as an energy source
for purposes other than transport, including electricity, heating and cooling;

21. retail fuel distributor: the economic organization that serves fuel, E85, to consumers at a
fuel filling station;

22. auditor's statement: a document issued by the auditor that contains the actual value of the
biomass, intermediate product or biofuel, and certifies that the product complies with the
sustainability requirements according to the relevant legislation.

CXVII of 2010 on the promotion of the use of renewable energy for transport purposes and the
reduction of greenhouse gas emissions from energy used in transport . Act (hereinafter: Büat.)
and the Excise Tax Act (hereinafter: Jöt. ) must be interpreted as specified.

(3) The fulfillment of the sustainability requirements for liquid bio-energy carriers in
accordance with the provisions of this regulation, the procedures and conditions for biofuels
shall be applied accordingly.

(4) The provisions contained in this regulation shall also apply to bioethanol mixed with E85
fuel.

2. Requirements for the sustainable production of biofuel

§ 2 (1) Biofuel - regardless of whether the raw material used for its production was grown in
the territory of the European Union or in a third country - is Büat. In the cases specified in § 3,
subsection (1), with the exception of subsection (2), it can be taken into account if the biofuel
meets all the sustainability requirements specified in this regulation.

(2) Biofuel produced from waste and from residues other than fishing and forestry residues
originating from agriculture and aquaculture must meet the sustainability requirements
specified in point b) of paragraph (3).

(3) Biofuel is considered sustainably produced if
a) the biomass used as a raw material for biofuel is produced in a certified sustainable manner,
and

b) greenhouse gas emissions resulting from the use of biofuel are avoided by at least 50%.

(4) The requirement contained in point b) of subsection (3) shall be applied from April 1, 2013,
to the biofuel that was produced in a facility that began operating on or before January 23,
2008.

3. Sustainable biomass production and biomass certification

§ 3 (1) Cultivated biomass used for the production of biofuel is considered to be sustainably
produced if

1. based on its place of cultivation

a) originates from a default area, or

b) it originates from a sensitive area and is managed in a way that is compatible with the
protection objective of that area, and the production process does not conflict with the aspects
of preserving biological diversity and protecting high-value natural ecosystems, and

Council Regulation 73/2009/EC of 19 January 2009 on the establishment of common rules for
direct support systems for agricultural producers and the establishment of certain support
systems for agricultural producers within the framework of the common agricultural policy
(hereinafter: 73/2009 /EC Council Regulation) II. requirements and standards in accordance
with the provisions set out under the title "Environmental protection" in part A and point 9 of
the annex , as well as practice in accordance with the minimum requirements related to good
agricultural and ecological conditions determined on the basis of Article 6 (1) of Council
Regulation 73/2009/EC will be observed.

(2) The biomass producer can prove sustainability by issuing the biomass certification form
according to point I of Annex 2, if the biomass

a) its entire quantity is produced and collected in a default area, and

b) the biomass producer has submitted a uniform area-based support application for the areas
affected by biomass production. In the case of waste or residual material, sustainability is
defined in Appendix 2 II. can be verified by issuing a biomass certificate with the content
specified in point

(2a) If the emission component is determined by calculating the actual value, the biomass
certificate must be issued based on the auditor's statement.

(3) The form corresponding to the data content specified in Annex 2 shall be published by the
agricultural administrative body on its website.

(4) The biomass producer may issue a biomass certificate of compliance with the conditions
set out in paragraph (1) until July 31 of the year following harvesting or collection from the
area, or until October 31 in the case of corn. A biomass certificate can be issued for the same
amount of biomass - with the exception of paragraph (9).

(5) A biomass producer may issue a biomass certificate for the quantity of biomass produced
or collected by him or derived from his activity or generated during his activity and in his
possession.

(6) The biomass producer must have measurement documents and balance sheets supporting
the quantitative data included in the biomass certificate.

(7) The producer of biomass must assign an identification number to the biomass certificate
(hereinafter: biomass certificate serial number). Only one biomass certificate can be assigned
to a biomass certificate serial number, and a biomass certificate can only be issued for one
biomass certificate serial number. The serial number of the biomass certificate must contain
the following data in order:

a) the registration number of the biomass producer or, in the case of uncultivated biomass, the
tax number or tax identification number of the issuer of the certificate;

b) serial number increasing by 1 per certificate, which starts with serial number 1 per calendar
year;

c) year of issue.

(8) The biomass producer must keep the second copy of the biomass certificate for five years
after it was issued and present it to the agricultural administrative body upon request.

(9) In case of destruction or damage of the biomass certificate, the biomass producer may issue
a repeated biomass certificate for the same quantity. The re-issuance of the biomass certificate
must be reported to the agricultural administrative body within 5 days after its issuance, on the
form regularized for this purpose.

(10) The biomass certificate cannot be used to issue a sustainability certificate

a) after December 31 of the third calendar year from the date of issue, or

b) in case of biomass destruction.

4. Certificate of sustainability

§ 4 (1) Biofuel is registered in the greenhouse gas emission register (hereinafter: BÜHG
register)

a) biomass trader for the biomass, intermediate product, biofuel sold by him and considered to
be sustainably produced,

b) a biomass processor for intermediate products produced from biomass sold or processed as
part of contract processing and considered sustainably produced, or biofuels considered
sustainably produced,
c) a fuel distributor for biofuel that is considered to be sustainably produced, sold pure or mixed
with fuel, or transferred to another fuel distributor

you can issue a certificate of sustainability within 30 days after taking possession of the
product - if the customer does not take possession of the product.

(2) Certificate of sustainability according to paragraph (1).

a) for biomass based on the amounts and emission components included in the biomass
certificate, the sustainability certificate, and the document according to points b)–d) of § 11,

b) biomass certificate and sustainability certificate for the quantity of biomass used for
production for intermediate product and biofuel, based on the quantities and emission
components included in the document according to points b)-d) of § 11 , and based on the
sustainability certificate for the intermediate product and biofuel

can be displayed.

(2a) The sustainability certificate according to paragraph (1) can be issued after the biomass
dealer, the biomass processor and the fuel distributor have made sure with the care expected of
them that the issuer of the sustainability certificate, which is the basis of the sustainability
certificate they want to issue, is the was listed in the BÜHG register when the certificate was
issued or has the original copy of the BÜHG registration decision or its certified copy.

(3) The given quantity included in the documents according to paragraph (2) can only be used
for issuing a sustainability certificate.

(3a) If the emission component is determined by calculating the actual value, the sustainability
certificate must be issued by the producer of the intermediate product and the biofuel based on
the auditor's statement.

(4) The sustainability certificate must contain the data specified in Annex 3. The form of the
sustainability certificate is published by the agricultural administrative body on its website.

(5) The issuer of the sustainability certificate must assign an identification number (hereinafter:
certificate identification number) to the certificate. Only one sustainability certificate can be
assigned to a certificate identification number, and a sustainability certificate can only be issued
with one certificate identification number. The identification number of the certificate must
contain the following data in order:

a) the letter code "BK" for the biomass trader, "BF" for the biomass processor, and "ÜF" for
the fuel distributor;

b) registration number of the sustainability certificate issuer;

c) serial number increasing by 1 per certificate, which starts with serial number 1 per calendar
year;

d) year of issue.
(6) If the agricultural administrative body determines that the biomass, intermediate product or
biofuel for which the sustainability certificate was issued does not meet the sustainability
requirements, the amount of biofuel that can be produced from the quantity of biomass and
intermediate product covered by the certificate or biofuel must be considered used in Hungary,
and the Büat. In the report according to § 12, the amount of sustainable biofuel used in Hungary
must be reduced by this amount.

(7) In the event of total or partial failure of the transfer of the ownership of the products in
accordance with paragraph (1), the issuer of the sustainability certificate shall withdraw the
certificate already issued and the fact thereof within 10 days after the withdrawal on the official
form published on the website of the agricultural administrative body, to report to the
agricultural administrative body by attaching a copy of the revoked sustainability certificate.
Failure to transfer ownership of the product, especially if there is a change in the identity of
the buyer of the product.

(8) If the certificate is destroyed, damaged or revoked for the reason specified in paragraph (7),
the issuer of the certificate may issue a sustainability certificate for the same amount again.
The re-issuance of the sustainability certificate must be reported to the agricultural
administrative body within 10 days after its issuance, on the form published on the website of
the agricultural administrative body, organized for this purpose.

5. Mandatory biofuel fraction of fuels

§ 5 (1) The Büat. The annual mandatory biofuel fraction provided for in paragraph (1) of § 5
is the quotient of the sum of the quantities determined in accordance with paragraphs (3)-(4a)
and the energy content according to Annex 1 of the fuels marketed by fuel distributors in the
current year, in percentage value, defined with decimals.

(1a) In the case of fuel containing several types of fuel or biofuel, the energy content of the
total amount of fuel must be determined by taking into account the energy content of the fuel
type representing the largest volume ratio in the fuel as specified in Annex 1.

(2)

(3) Until December 31, 2013, when calculating the mandatory biofuel share

a) in the case of motor gasoline, 3.1% of the marketed quantity expressed in energy content,

b) in the case of diesel fuel, 4.4% of the quantity placed on the market expressed in energy
content

must be taken into account.

(4) In the calculation of the mandatory biofuel fraction, 4.9% of the quantity placed on the
market expressed in terms of energy content in the period between January 1, 2014 and
December 31, 2018 must be taken into account for both motor gasoline and diesel fuel.

(4a) When calculating the amount of the mandatory biofuel share according to paragraph (4),
the total amount of motor gasoline and diesel diesel put into circulation in the current year as
determined by the energy content of the Büat must be taken as a basis. As defined in Section
1.2 .

for biofuels produced from biomass or intermediate products obtained with an incorrect content
certificate, sustainability certificate or with an incorrect content certificate (certificate for the
purposes of this paragraph) specified in points b)–d) of § 11, as well as the incorrect with the
quantity of biofuel purchased with a certificate containing

a) of § 11 , the person issuing the certificate was listed in the BÜHG register at the time of
receipt of the certificate and the fuel distributor made sure of this with the care expected of
him,

b) of § 11 complies with Articles 17-19 of Directive 2009/28/EC of the European Parliament
and of the Council. the content and form requirements of the documents issued in accordance
with the conditions of the legislation of another member state for the transposition of its articles
and the issuer of the certificate was registered by the other member state,

certificate issued on the basis of point c) of § 11 meets the content and form requirements of
the documents issued in accordance with the regulations of the voluntary national or
international system recognized by the commission decision taken on the basis of Article 18
(4) of the European Parliament and Council Directive 2009/28/EC , obsession

certificate issued on the basis of point d) of § 11 meets the content and form requirements of
documents issued in accordance with an international agreement concluded by the European
Commission with a third country in accordance with Article 18 (4) of the European Parliament
and Council Directive 2009/28/EC .

(6) The amount of fuel, biofuel mixed in fuel, E85 and pure biodiesel expressed in liters must
be determined on the volume converted to +15 °C in the Jöt. in the manner specified in

(7) With several locations, and the Jöt. in the case of several licensed fuel distributors, the
quantity must be determined in aggregate.

6. Monitoring and reporting of the amount of biofuel placed on the market

§ 6 (1) Documents required to certify the amount of biofuels produced, procured, stored,
delivered, distributed by the fuel distributor, pure or mixed with fuel:

a) the declaration of the producer of the biofuel or biofuel-containing fuel on the type of raw
material of the biofuel and, in the case of bioethanol used for the production of E85, on the
production of biomass in the European Union,

b) sustainability certificate issued by the producer of biofuel or fuel containing biofuel,

c) the fuel production sheet, the fuel quality certificate, or a certificate issued by a laboratory
accredited in accordance with EN ISO/IEC 17025 or by the laboratory of the manufacturer
with an ISO 9001 quality management system producing the fuel or biofuel, which can be used
to determine the biofuel in the fuel - in volume percentage ( per biofuel) or expressed as a
percentage of the energy content (total), as well as the density and volume of the mixed fuel at
a temperature of 15 °C.
(2) In the absence of the documents specified in paragraph (1), biofuel cannot be included in
the fulfillment of the mandatory biofuel share distribution obligation.

(3) If the producer of biofuel or fuel containing biofuel or the fuel distributor mixes fuel with
different biofuel content during storage or transport, after mixing, the biofuel content of the
fuel in percentage by volume or percentage of energy content - the mixed based on the
documented biofuel content of fuel quantities - it must be determined by calculation or
measurement. If the biofuel content of the fuel in the storage tanks was calculated during the
calendar month, the value must be updated on the last day of each calendar month based on the
inspection of the laboratory accredited according to EN ISO/IEC 17025 or the laboratory
producing the fuel with an ISO 9001 quality management system.

(4) The Büat. The report according to § 6, paragraph (2) must be prepared with the data content
according to Annex 4 and must be submitted on the electronic form published on the website
of the National Tax and Customs Office.

(5) If the producer of motor gasoline mixes bioethanol, bio-ETBE, and bio-TAEE into the
motor gasoline, he may state the amount of these combined in bioethanol equivalents in his
records, receipts and reports. To determine the bioethanol equivalent, 47% of the amount of
bio-ETBE in liters and 40% of the amount of bio-TAEE in liters can be taken into account.

(6) The customs authority is the Büat by the fuel distributors. It informs the minister responsible
for energy policy about the aggregated data prepared from the reports made on the basis of §
6, paragraph (2) .

as well as the number of filling stations at which E85 is sold, on the form established for this
purpose, in accordance with the situation existing on January 1 of the current year , and
distributes fuel with a biofuel share of more than 10 percent by volume.

7. Register of biomass traders, biomass processors and fuel distributors

§ 7 (1) For the purpose of providing data according to § 9, the biomass trader and biomass
processor is obliged to keep a register, which contains:

a) the amount of purchased biofuel, purchased or processed biomass and intermediate products,

b) biomass certificate or sustainability certificate for the quantity of purchased biofuel,
purchased or processed biomass, intermediate product,

c) the quantity of the produced intermediate product or biofuel, broken down according to the
types of biofuel products defined in point 4 of Section 1, paragraph (1),

d) the amount of biomass or intermediate product used for production,

e) the amount of biomass, intermediate product or biofuel sold,

f) the default value or the actual value of the emission component in connection with the
production and processing of biomass, the production of the intermediate product or biofuel,
and
g) the data of the issued sustainability certificates.

(2) Büat keeps a register of the fuel distributor. On the data specified in Annex 4 , which are
the basis of the report according to Section 6, Paragraph (2) .

(3) A register approved by an auditor conforming to the requirements of a voluntary national
or international system recognized by a Commission decision taken pursuant to Article 18(4)
of Directive 2009/28/EC of the European Parliament and of the Council shall be deemed to
comply with (1)- as contained in paragraph (2).

(4) The data in the register must be verified with calculations, receipts and data obtained using
certified measuring devices as follows:

a) the quantity of purchased biofuel, purchased or processed biomass, and intermediate
products with a contract certifying their ownership or transfer for wage processing, as well as
balance sheets, invoices, storage and delivery documents for determining their quantity,

b) with a biomass certificate, sustainability certificate or a document according to points b)-d)
of § 11 for the purchased or processed biomass, intermediate product, purchased biofuel,

c) the amount of biomass and intermediate products used for production with the technological
coefficients in the BÜHG register describing the relationship between the raw materials, other
materials used and the final products, by-products, and waste,

d) with the authentication certificates of the measuring devices used to determine the quantity
of the produced intermediate product, biofuel and fuel,

e) the amount of biomass, intermediate products, biofuel and fuel sold with contracts, invoices,
pick-up and delivery documents,

f) by providing the mass balance method defined in the legislation on the rules for calculating
the avoidance of greenhouse gas emissions related to compliance with the sustainability
requirements of biofuels and verifying the necessary data - if the emission component was
calculated at an actual value - with the original copy or a certified copy of the auditor's
statement, and

g) with a copy of the issued sustainability certificates.

(5) The documents according to paragraph (4) must be kept for 5 years, and the records
according to paragraphs (1)–(2) must be kept for two years after deletion from the BÜHG
register. The register must ensure the exclusion of subsequent data modification and data loss.

(6) The biomass trader and biomass processor must present the register according to paragraph
(1) and the documents according to paragraph (4) to the agricultural administrative body upon
request.

(7) A biomass dealer, biomass processor, or fuel distributor who has been deleted from       the
BÜHG register or is no longer included in the BÜHG register due to the expiration of         the
BÜHG register shall have the registration according to paragraphs (1)–(2) deleted from       the
BÜHG register or added to the BÜHG register must be presented at the request of              the
agricultural administrative body or the customs authority for two years after the expiry of the
validity of the purchase.

(8) A biomass dealer, biomass processor, or fuel distributor who has been deleted from the
BÜHG register or is no longer included in the BÜHG register due to the expiry of the BÜHG
register shall submit the documents according to paragraph (4) after the deletion from the
BÜHG register or the expiry of the BÜHG registration must be presented for five years at the
request of the agricultural administrative body or the customs authority.

8. BÜHG register

§ 8 (1) The BÜHG register is a public authority register containing data on biomass traders,
biomass processors, fuel distributors, as well as sustainability certification and greenhouse gas
emission values.

exception of the natural personal identification and residential address identification data
contained in points 1 and 2 of paragraph (3) and point b) of paragraph (9) - is considered a
public official authority register. The register contains the data contained in paragraphs (3) and
(9).

(2) The application for inclusion in the BÜHG register must be submitted to the agricultural
administrative body on the form published on its website.

(3) The application must contain and be attached to it:

1. in the case of a natural person, the natural person's identification data, residential address, in
the case of a legal entity and individual company, the company's name, registered office,
company registration number and tax number,

2. in the case of sole proprietors, name, address, tax number, as well as the issuer and number
of the sole proprietorship card, or, failing this, the sole proprietorship registration number,

3. the applicant's registration number,

4. the address of the premises,

5. in the case of a biomass processor:

a) the textual description of the technology used,

b) the CN code of the final product, by-product and waste,

c) technological coefficients describing the numerical relationship between the raw material,
other materials used, the final product, the by-product, waste,

d) CN code of biomass and intermediate products,

e) the maximum annual capacity of the plant producing the intermediate product or biofuel,
broken down by final product,
f) in relation to production, the determination of whether the emission components are
determined on the basis of default or actual value,

g) in case of application of basic values, their value,

h) if actual value is used, the values of the production-related emission components and the
original or certified copy of the auditor's statement certifying it,

6. the applicant's statement on the method of keeping the records prescribed in paragraphs (1)
and (2) of § 7, and in the case of electronic records, on the measures taken to prevent data loss
and subsequent data modification,

7. simple copy of the document certifying the payment of the administrative service fee
specified in the law.

8.

9.

10.

(4) The form according to paragraph (2) must allow the applicant to declare whether he
consents to the processing of his personal data in the BÜHG register and to the publication of
his name according to paragraph (9).

(5) A biomass trader, biomass processor, or fuel distributor cannot be re-registered as a BÜHG,
or its registration as a BÜHG cannot be extended, until it fulfills its obligation to provide data
according to § 9, paragraph (1) and § 9, paragraph (2).

(6) The BÜHG register contains the data specified in paragraph (3) per location. Changes in
the data contained in paragraph (3) must be reported to the agricultural administrative body
within 15 days.

(7) The agricultural administrative body registers the applicant in the BÜHG register for one
year.

(8) If the registered person requests it within 30 days before the end of the registration period
according to paragraph (7), the agricultural administrative body will extend the registration by
one year, if the registered person still meets the conditions for registration.

(9) The agricultural administrative body shall publish on its website:

a) customer registration number in the BÜHG register;

b) the name, seat and company registration number of the registered economic organization;

c) the name of the registered natural person or individual entrepreneur, if the customer has
consented to this on the form according to paragraph (2);

d) the start and end date of the registration and
e) information regarding whether the customer is registered as a biomass dealer, biomass
processor or fuel distributor.

     Obligation of data provision of the biomass trader, biomass processor and fuel
                                       distributor

Section 9 (1) The biomass dealer, the biomass processor, and the fuel distributor are obliged
to provide data to the agricultural administrative body every six months by the 15th day of the
month following the relevant period based on their records to prove sustainability.

(2) The biomass dealer, the biomass processor, and the fuel distributor are obliged to send the
data electronically using the form with data content according to Annex 5, published
electronically on the website of the agricultural administrative body, or to complete it in the
data provision program available on the website of the agricultural administrative body.

oblige him to pay a fine in the amount specified in section 13 subsection (1) point 1 and - if it
is in the BÜHG register, then - delete it from the BÜHG register.

(4) If the data provision does not meet the requirements according to paragraph (2), the
agricultural administrative body obliges the biomass dealer, biomass processor or fuel
distributor to make up for the deficiency by setting an appropriate deadline.

(5) After the unsuccessful expiry of the deadline prescribed in the notice pursuant to subsection
(4), the agricultural administrative body shall oblige the biomass dealer, the biomass processor
or the fuel distributor to pay a fine in the amount specified in § 13 subsection (1) point 1 and -
if is listed in the BÜHG register, so - it is deleted from the BÜHG register.

9. Sustainability certificate

§ 10 (1) Upon request, the agricultural administrative body shall issue a sustainability
certificate for the official confirmation of compliance with the sustainability requirements of
biomass, intermediate products and biofuels.

(2) The agricultural administrative body shall issue the sustainability certificate within 15 days
of the application.

(3) A sustainability certificate may be issued to a biomass trader, biomass processor or fuel
distributor if

a) the applicant is listed in the BÜHG register and

b) the biomass, the intermediate product, the biofuel complies with 2-3. of the conditions
contained in §.

(4) A sustainability certificate can be issued to the biomass producer if the biomass meets the
conditions set out in § 3.

10. Fulfillment of sustainability criteria

§ 11 The fulfillment of the sustainability requirements can be verified:
a) with a biomass certificate, sustainability certificate or sustainability certificate,

b) Articles 17-19 of European Parliament and Council Directive 2009/28/EC. with a document
issued in accordance with the conditions of other member state legislation for the transposition
of Article

c) with a document issued in accordance with the regulations of a voluntary national or
international system recognized by a Commission decision made on the basis of Article 18 (4)
of Directive 2009/28/EC of the European Parliament and of the Council, or

d) with a document issued by the European Commission in accordance with an international
agreement concluded with a third country in accordance with Article 18 (4) of Directive
2009/28/EC of the European Parliament and of the Council .

11. Legal consequences

§ 12. (1) In the case of a certificate containing false data, the agricultural administrative body
shall delete the issuer of the certificate from the BÜHG register. The agricultural administrative
body does not delete from the BÜHG register the issuer of the certificate containing false data,
if

a) it proves that the falsity of the certificate was caused by the false certificate issued by
someone else, which was the basis for its issuance, or

b) the false data content results from a calculation error.

(2) The fact of deletion from the BÜHG register shall be published on the website of the
agricultural administrative body.

§ 13 (1) The Büat. Fines that can be imposed according to Section 3 (2).

1. one hundred and fifty thousand HUF in the event of non-fulfillment of the obligation to
provide data,

2. one hundred thousand forints in case of providing information with false content,

3. in the case of an unauthorized certificate

a) if the quantity affected by the violation does not exceed 100 tons, then HUF 1,000 per ton
started, but a minimum of HUF 20,000,

b) if the quantity affected by the violation reaches or exceeds 100 tons, then HUF five
thousand per ton, but no more than the difference between the purchase price and the sale
price,

4. one hundred and fifty thousand forints in case of non-compliance with the obligation
according to Section 7, Paragraphs (1)–(2) and Section 7, Paragraph (6),

5. in case of issuance of a certificate with untrue content, HUF 1,500 per ton of the quantity
stated on the certificate.
(2) If the certificate with false content was issued on the basis of another certificate with false
content, but according to the provisions of this decree, the fine according to point 5 of
subsection (1) is HUF 1,000 per certificate.

(2a) If the issuer of the sustainability certificate does not make sure, with the care expected of
him, that the issuer of the sustainability certificate, which is the basis of the certificate, was
listed in the BÜHG register at the time of the issuance of the certificate issued by him, the fine
shall be calculated as a ton of the amount of biomass, intermediate product included in the
sustainability certificate, which is the basis of the certificate , 500 HUF per liter of biofuel.

(3) If the biomass producer issued the biomass certificate for a quantity of biomass exceeding
the quantity specified in Section 3, paragraph (4), the agricultural administrative body
determines the amount of the fine as the product of the quantity of biomass affected by the
violation expressed in tons and five thousand forints.

(3a) In case of violation of the obligation to report data according to Section 8, Paragraph (6),
the fine is ten thousand forints per piece of data affected by the change, but no more than one
hundred thousand forints in total.

(3b) In case of violation of the reporting obligation contained in Section 3, Paragraph (9) or
Section 4, Paragraphs (7)–(8), the fine is fifteen thousand forints per certificate concerned.

(4) The Büat. In the event of a violation according to Section 7, Paragraph (1), point a) , the
fine may be imposed within five years from the last day of the month in question.

(5) The Büat. The fine according to Section 7, Paragraph (1) b) can be imposed within six
months of becoming aware of the violation, but at the latest within five years of the violation.

(6) If, as a result of the crisis in the supply of biofuels, the fuel distributor placed less biofuel
on the market in the month in question than the amount corresponding to the mandatory biofuel
share, then the Büat. The amount of the penalty fund according to § 7, paragraph (2) is reduced
by the part of the energy content of the biofuel quantity determined by the mandatory biofuel
proportion, which quantity of biofuel was not put into circulation as a result of the crisis
between the start and end of the crisis in the supply of biofuel.

(7) The fine must be paid to the account of the acting authority within 8 days from the date of
entry into force of the decision.

12. Emission value of the fossil comparator

§ 14 Emission value of the fossil comparator according to the purpose of use of the biofuel

a) 83.8 gCO 2eq /MJ in transport,

b) 91 gCO 2eq /MJ for electricity production,

c) 77 gCO 2eq /MJ for heat production,

d) 85 gCO 2eq /MJ for simultaneous production of heat and electricity, as well as for
cogeneration
in the case of used biofuel.

13. Authority activity

§ 15 (1) It is provided by the agricultural administrative body

a) checking compliance with the regulations for biomass producers, biomass processors and
biomass traders,

b) checking the biomass certificate and the sustainability certificate based on the reports of the
biomass producer, the biomass trader and the biomass processor, and

c) keeping records of the BÜHG,

d) keeping records of auditors.

(1a) The register kept by the agricultural administrative body, defined in point d) of subsection
(1), contains

a) the registration number of the registered auditor,

b) the registered auditor's name, seat, company registration number, and

c) the start and end date of the registration.

(2) The customs authority shall monitor the obligations of the fuel distributor, for which it may
request data from the agricultural administrative body.

14. Designation of acting authorities

§ 16. The Government is the Büat. defined in

a) the National Food Chain Safety Office as an agricultural administrative body,

b) as a customs authority, the customs body of the National Tax and Customs Administration

designates.

15. Final provisions

Section 17 (1) This decree - with the exception of paragraphs (2) - (4) - enters into force on
January 1, 2011.

(2) Section 20 shall enter into force on April 1, 2011.

(3) Section 21 shall enter into force on January 1, 2017.

(4) Section 22 shall enter into force on January 1, 2018.
§ 18 (1) To the BÜHG registration application submitted by March 31, 2011 - in addition to
the provisions of § 8 paragraph (3) - the applicant shall attach a statement of the biomass owned
at the time of the application submission, the production process owned or already started on
the amount of intermediate product and biofuel produced as a result.

(2) Pursuant to paragraph (1), a sustainability certificate may be issued for the quantity included
in the declaration. Paragraph (2) of § 4 and point b) of § 7 (4) shall not apply to the sustainability
certificate.

(3) The sustainability certificate issued on the basis of paragraph (2) shall expire on January 1,
2012.

(4) The Büat. According to § 3, paragraph (2), the amount of the fine that can be imposed in
the event of the falsity of the certificate according to paragraph (2) is HUF ten thousand per
certificate.

(5) In the case of a certificate according to paragraph (2), it is not necessary to provide data
related to the certificate in accordance with subparagraphs 2. b)–e) of Annex 5, point I , and
Annex 5. II. on the data according to point 2. b)-e) .

(6) A certificate of sustainability can be issued between January 1 and January 31, 2011,
regardless of the entry into force of the decision to enter the BÜHG register, if the applicant
has submitted an application for BÜHG registration and has a valid registration number.

(7) The provisions of subsections (1)-(2) of § 5 shall also apply to the amount of biofuel placed
on the market in the period between January 1, 2011 and the date of entry into force of this
regulation, which exceeds the amount corresponding to the mandatory biofuel share, after the
entry into force of this regulation .

18/A. § 477/2016 on the amendment of certain government decrees in connection with the
establishment of the unified electronic administration system of this decree . (XII. 27.)
Paragraph 9 (2) of § established by Government Decree shall be applied until December 31,
2017 only if the relevant body uses electronic administration in accordance with CCXXII of
2015 on the general rules of electronic administration and trust services. according to Article
108 (2) of the Act , he undertook it before January 1, 2018. In the absence of this commitment,
the provisions of this decree in force on December 31, 2016 shall be applied to the electronic
communication of the relevant body until December 31, 2017.

§ 19. This decree

European Parliament and Council Directive 2009/28/EC of April 23, 2009 on the support of
energy produced from renewable energy sources and the amendment and subsequent repeal of
Directives 2001/77/EC and 2003/30/EC 2 h), m), n), o) of Article , Article 5 (5) , Article 17
(1)-(2), (6) and (8) , Article 18 (3) and (7) and II. serves to comply with its annex,

Directive 98/70/EC with regard to the requirements for gasoline, diesel oil and gas oil, as well
as the introduction of a mechanism aimed at monitoring and mitigating the amount of
greenhouse gases emitted , 1999/32/EC with regard to the requirements for fuels used in inland
waterway vessels serves to comply with Article 1, point 6 of Directive 2009/30/EC of the
European Parliament and of the Council of April 23, 2009, amending Directive 93/12/EEC and
repealing Directive 93/12/EEC , and

lays down provisions necessary for the implementation of Article 1, points c)-d) of
Commission Decision 2011/13/EU of 12 January 2011 on certain types of information to be
provided by economic operators to the Member States regarding biofuels and liquid bio-energy
carriers yes.

§ 20 § 3, paragraph (4) is replaced by the following provision:

"(4) In order for the biomass to comply with the conditions set out in subsection (1), the
biomass producer may issue a biomass certificate in the year of harvesting or collection from
the area. A biomass certificate can be issued for the same amount of biomass - with the
exception of paragraph (9) ."

Section 21 (1) Point b) of Section 2 (3) is replaced by the following provision:

[Biofuel is considered sustainably produced if]

" b) greenhouse gas emissions resulting from the use of biofuel are avoided by at least 50%."

(2)

Section 22 (1) Section b) of subsection (3) of Section 2 is replaced by the following provision:

[Biofuel is considered sustainably produced if]

" b) avoidance of greenhouse gas emissions resulting from the use of biofuel for the biofuel
that was produced in a facility that started operating on or after January 1, 2017, at least 50%,
in other cases at least 60%."

(2)

§ 23 Decree No. 138/2009 on the rules for the implementation of certain provisions for the
promotion of the use of biofuels for transport purposes shall be repealed. (VI. 30.) Government
decree.

Annex 1 to 343/2010. (XII. 28.) to Government Decree

Energy content of transport fuels and biofuels
A) Liquid fuels
               Fuel, biofuel                            Energy content per volume
                                                          (calorific value, MJ/l)
Bioethanol                                  21
Bio-ETBE                                    27 (of which 37% from renewable energy
                                            sources)
Biomethanol                                 16
Bio-MTBE                                   26 (of which 22% from renewable energy
                                           sources)
Bio-DME                                    19
Bio-TAEE                                   29 (of which 29% from renewable energy
                                           sources)
Biobutanol                                 27
Biodiesel                                  33
Synthetic biofuel (Fischer-Tropsch         34
diesel)
Pure vegetable oil                         34
Hydrogenated vegetable oil                 34
Motor gasoline                             32
Diesel fuel oil                            36
B) Gaseous fuels
Fuel, biofuel Energy content by weight
                (calorific value, MJ/kg)
Biogas        50

Annex 2 to 343/2010. (XII. 28.) to Government Decree

The minimum data content of the biomass certificate
I. In the case of cultivated biomass, the biomass certificate contains the following data:
1. serial number of biomass certificate;
2. data and registration number of the issuer of the certificate;
3. the name and address of the buyer or contract processor of the biomass, and in the case of a
foreign currency domestic customer or contract processor, the registration number;
4. name and CN code of the biomass;
5. the amount of biomass expressed in tons;
6. the total size of the productive area affected by the production of the amount of biomass
included in the certificate, expressed in hectares to two decimal places;
7. the year of harvesting the amount of biomass included in the certificate;
8. statement that the emission components were established at default or actual values;
9. statement on whether the degradation bonus and the factor describing the emission
reduction due to the accumulation of fixed carbon in the soil due to better agricultural
management were taken into account when calculating the GHG emissions;
10. if the emission component for transport is determined at a non-default value, then the
amount of GHG emissions generated during transport, drying and cleaning per ton of
produce;
11. if the emission components related to cultivation and change of cultivation area were
determined at non-default values, then the amount of GHG emissions projected per ton of
crops, resulting directly from cultivation and resulting from the change in the carbon stock of
the soil during cultivation;
12. MePAR block and parcel identifier of the production area affected by the production of
the amount of biomass included in the certificate.
II. In the case of uncultivated biomass, the biomass certificate contains the following data:
1. serial number of biomass certificate;
2. the name, registered office or address of the issuer of the certificate, tax number or tax
identification number of the issuer of the certificate;
3. the name, address or registered office of the buyer or contract processor of the biomass,
registration number in the case of a foreign currency domestic customer or contract
processor;
4. name and CN code of the biomass;
5. the amount of biomass expressed in tons;
6. data on the source of the biomass or the place of collection;
7. the value of the emission components for the amount of biomass included in the certificate.
III. If the emission components were determined by calculating the actual value, the biomass
certificate contains the auditor's name, registration number, and the identification number of
the auditor's statement.

Annex 3 to 343/2010. (XII. 28.) to Government Decree

The minimum data content of the sustainability certificate
1. The sustainability certificate for cultivated biomass contains the following data:
a) details and registration number of the issuer of the certificate;
b) the name, address, and registration number of the buyer of the biomass in the case of a
foreign currency domestic buyer;
c) name and CN code of the biomass;
d) the year of harvesting the biomass;
e) the amount of biomass expressed in tons;
f) the value of the emission components for the amount of biomass included in the certificate;
g) identification number of the certificate;
h) statement on whether the degradation bonus and the factor describing the emission
reduction due to the accumulation of bound carbon in the soil due to better agricultural
management were taken into account when calculating the GHG emissions;
i)
2. The sustainability certificate for uncultivated biomass contains the following data:
a) data, tax number, tax identification number of the issuer of the certificate;
b) the name and address of the buyer or contract processor of the biomass, and, in the case of
domestic foreign currency buyers or contract processors, their registration number;
c) name and CN code of the biomass;
d) the amount of biomass expressed in tons;
e) identification number of the certificate;
f) the value of the emission components for the amount of biomass included in the certificate.
3. The sustainability certificate for the intermediate product contains the following data:
a) details and registration number of the issuer of the certificate;
b) the name, address, and, in the case of foreign currency domestic buyers or wage
processors, the registration number of the buyer or wage processor of the intermediate
product;
c) name and CN code of the intermediate product;
d) the quantity of the intermediate product expressed in tonnes;
e) statement on whether the intermediate product was produced from waste, forestry and
agricultural residues, non-food cellulose-containing materials or lignocellulosic materials;
f) the value of the emission components relating to the quantity of the intermediate product
included in the certificate, as well as the value of the emission component relating to the
transport or the declaration that the intermediate product is further used at a default emission
value;
g) identification number of the certificate;
h) statement on whether the degradation bonus and the factor describing the emission
reduction due to the accumulation of bound carbon in the soil due to better agricultural
management were taken into account when calculating the GHG emissions;
i)
4. The sustainability certificate for biofuel contains the following information:
a) details and registration number of the issuer of the certificate;
b) the name and address of the purchaser of the biofuel or, in the case of transfer to another
fuel distributor, the recipient, registration number in the case of a foreign currency domestic
buyer or recipient;
c) name and CN code of the biofuel;
d) the amount of biofuel expressed in liters on a volume converted to +15 °C;
e) statement on whether the biofuel was produced from waste, forestry and agricultural
residues, non-food cellulose-containing materials or lignocellulosic materials;
f) greenhouse gas emissions calculated per energy unit for the amount of biofuel included in
the certificate;
g) identification number of the certificate;
h) statement on whether the degradation bonus and the factor describing the emission
reduction due to the accumulation of bound carbon in the soil due to better agricultural
management were taken into account when calculating the GHG emissions.
5. If 1–4. in the case of products according to point, the emission components were
determined by calculating the actual value, the sustainability certificate contains the auditor's
name, registration number, and the identification number of the auditor's statement.

Annex 4 to 343/2010. (XII. 28.) to Government Decree

Data content of the fuel distributor's report
1. Identification data of the fuel distributor
a) Name, company name
b) Tax number
c) Tax warehouse, registered dealer, case-by-case registered dealer, excise permit number
2. Amount of fuel put into circulation (liters or MJ), not including the amount of fuel that
must be ignored in the calculation of the biofuel share
a) Motor gasoline
b) Diesel oil
3. The total amount of biofuel marketed (liters or MJ), not including the amount of biofuel
that must be ignored when calculating the biofuel share.
4. Derivation of the energy content of the amount of biofuel that falls on the basis of the
mandatory biofuel fraction on the energy content of the fuel put on the market (MJ)
a) Based on motor gasoline
b) Based on diesel fuel
c) Total
5. The difference (MJ) between the quantity corresponding to the mandatory biofuel fraction
(the energy content of the biofuel quantity determined with the mandatory biofuel fraction)
and the energy content of the biofuel quantity actually put on the market in the current year.
6. Details of sustainability certificates for biofuel:
a) the name and registration number of the issuer of the certificate;
b) identification number of the certificate;
c) date of issuance of the certificate;
d) the name of the biofuel included in the certificate, its quantity in liters and energy content
(MJ).

Annex 5 to 343/2010. (XII. 28.) to Government Decree

Content of the data provided by the biomass trader, biomass processor and fuel
distributor
I. The data provided by the biomass trader includes the following data:
1. name and registration number of the data provider;
2. for all sustainability certificates issued in the period affected by the provision of data, per
sustainability certificate:
a) the date of issue of the sustainability certificate;
b) the data included in the sustainability certificate, with the exception of the data of the
issuer of the certificate;
c) the data of the biomass certificates that are the basis for the issuance of the certificate, with
the exception of the data relating to the production area, the date of issuance of the biomass
certificate;
d) the data of the sustainability certificates that form the basis for the issuance of the
certificate, the date of issuance of the sustainability certificate;
e) in the case of foreign biomass, intermediate product, biofuel (hereinafter: product) that is
the basis for the issuance of the certificate, the name and headquarters of the issuer of the
document (hereinafter: document) that certifies its sustainability listed in points b)-d) of § 11;
the date and unique identification number of the document certifying the sustainability of the
product, the name and CN code of the product, the amount of biomass and intermediate
products in tons, the amount of biofuel expressed in liters, the value of the emission
components;
f) if there is no unique identification number on the document certifying the sustainability of
the product, in that case:
fa) in connection with the delivery of the product by road, among the data of the CMR
waybill specified in other legislation, the unique identification number of the waybill and the
date of dispatch of the product;
fb) in connection with the delivery of the product by rail, the unique identification number of
the waybill and the date of dispatch of the product from among the data of the waybill
according to the CIM/COTIF Agreement or the CIM–SZMGSZ waybill according to the
SZMGSZ agreement;
fc) in connection with the delivery of the product by river, among the data of the river waybill
or waybill, the unique identification number of the waybill or waybill and the date of dispatch
of the product;
g) the identification number of the audit statement, if the emission components were
determined by calculating the actual value.
II. The data provided by the biomass processor includes the following data:
1. name and registration number of the data provider;
2. for all sustainability certificates issued in the period affected by the provision of data, per
sustainability certificate:
a) the date of issue of the sustainability certificate;
b) the data included in the sustainability certificate, with the exception of the data of the
issuer of the certificate;
c) with regard to the biomass used for production, the data of the biomass certificates that
form the basis for the issuance of the certificate, with the exception of the data relating to the
production area, the date of issuance of the certificate;
d) in relation to the biomass and intermediate product used for production, the data of the
biomass and intermediate product sustainability certificates that form the basis for the
issuance of the certificate, the date of issuance of the sustainability certificate;
e) in the case of the biomass or intermediate product from abroad used for production, which
is the basis for the issuance of the certificate, the name and headquarters of the issuer of the
document certifying its sustainability; the date and unique identification number of the
document, the name and CN code of the foreign biomass and intermediate product used for
production, which is the basis for issuing the certificate, as well as its quantity in tons and the
value of the emission components;
f) if there is no unique identification number on the document certifying the sustainability of
the biomass or intermediate product from abroad used for production, which forms the basis
for the issuance of the certificate, in that case:
fa) the unique identification number of the consignment note and the date of dispatch from
among the data of the CMR waybill specified in other legislation, in connection with the road
delivery of biomass and intermediate products from abroad used for production, which is the
basis for the issuance of the certificate;
fb) in connection with the rail delivery of biomass and intermediate products from abroad
used for production, which is the basis for the issuance of the certificate, the unique
identification number of the consignment note and the date of dispatch from the data of the
waybill according to the CIM/COTIF Convention or the CIM–SZMGSZ waybill according to
the SZMGSZ agreement;
fc) in connection with the river delivery of the biomass or intermediate product used for
production, which is the basis for the issuance of the certificate, the unique identification
number of the waybill or bill of lading and the date of dispatch from among the data of the
river waybill or bill of lading specified in other legislation;
g) the identification number of the audit statement, if the emission components were
determined by calculating the actual value.
III. The data provided by the fuel distributor includes the following data:
1. name of the data provider;
2. for all sustainability certificates issued in the period affected by the provision of data, per
sustainability certificate:
a) the date of issue of the sustainability certificate;
b) the data included in the sustainability certificate, with the exception of the data of the
issuer of the certificate;
c) the identification number of the audit statement, if the emission components were
determined by calculating the actual value.