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as defined in Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the…, Article 3, point (4) (Definitions)

any of the following: (a) a specific fuel type, raw material or product giving rise to emissions of relevant greenhouse gases at one or more emission sources as a result of its consumption or production; (b) a specific fuel type, raw material or product containing carbon and included in the calculation of greenhouse gas emissions using a mass-balance methodology;

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