Climate Delegated Act Transport NACE H49.4.1NACE H53.10NACE H53.20NACE N77.12

Freight transport services by road

Purchase, financing, leasing, rental and operation of vehicles designated as category N1, N2(269) or N3(270) falling under the scope of EURO VI(271), step E or its successor, for freight transport services by road.

The economic activities in this category could be associated with several NACE codes, in particular H49.4.1, H53.10, H53.20 and N77.12 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.

Substantial contribution

This activity can make a substantial contribution to the following objective(s). The activity must also pass DNSH assessment against the remaining five objectives.

✓ Climate adaptation

1. The economic activity has implemented physical and non-physical solutions (‘adaptation solutions’) that substantially reduce the most important physical climate risks that are material to that activity.2. The physical climate risks that are material to the activity have been identified from those listed in Appendix A of the applicable Delegated Act by performing a robust climate risk and vulnerability assessment with the following steps:screening of the activity to identify which physical climate risks from the list in Appendix A of the applicable Delegated Act may affect the performance of the economic activity during its expected lifetime;where the activity is assessed to be at risk from one or more of the physical climate risks listed in Appendix A of the applicable Delegated Act, a climate risk and vulnerability assessment to assess the materiality of the physical climate risks on the economic activity;an assessment of adaptation solutions that can reduce the identified physical climate risk.The climate risk and vulnerability assessment is proportionate to the scale of the activity and its expected lifespan, such that: for activities with an expected lifespan of less than 10 years, the assessment is performed, at least by using climate projections at the smallest appropriate scale;for all other activities, the assessment is performed using the highest available resolution, state-of-the-art climate projections across the existing range of future scenarios(527) consistent with the expected lifetime of the activity, including, at least, 10 to 30 year climate projections scenarios for major investments. 3. The climate projections and assessment of impacts are based on best practice and available guidance and take into account the state-of-the-art science for vulnerability and risk analysis and related methodologies in line with the most recent Intergovernmental Panel on Climate Change reports(528), scientific peer-reviewed publications and open source(529) or paying models.4. The adaptation solutions implemented:do not adversely affect the adaptation efforts or the level of resilience to physical climate risks of other people, of nature, of cultural heritage, of assets and of other economic activities;favour nature-based solutions(530) or rely on blue or green infrastructure(531) to the extent possible;are consistent with local, sectoral, regional or national adaptation plans and strategies;are monitored and measured against pre-defined indicators and remedial action is considered where those indicators are not met;where the solution implemented is physical and consists in an activity for which technical screening criteria have been specified in this Annex, the solution complies with the do no significant harm technical screening criteria for that activity.

✓ Climate mitigation

1. The activity complies with one of the following criteria:vehicles of category N1 have zero direct (tailpipe) CO2 emissions;vehicles of category N2 and N3 with a technically permissible maximum laden mass not exceeding 7,5 tonnes are ‘zero-emission heavy-duty vehicles’ as defined in Article 3, point (11), of Regulation (EU) 2019/1242;vehicles of category N2 and N3 with a technically permissible maximum laden mass exceeding 7,5 tonnes are one of the following:‘zero-emission heavy-duty vehicles’, as defined in Article 3, point (11), of Regulation (EU) 2019/1242;where technologically and economically not feasible to comply with the criterion in point (i), ‘low-emission heavy-duty vehicles’ as defined in Article 3, point (12), of that Regulation.2. Vehicles are not dedicated to the transport of fossil fuels.

Do No Significant Harm criteria

To be taxonomy-aligned, this activity must not significantly harm any of the five objectives it does not substantially contribute to.

Water and marine resources

N/A

Circular economy

Vehicles of category N1, N2 and N3 are both of the following:reusable or recyclable to a minimum of 85% by weight; reusable or recoverable to a minimum of 95% by weight(272).Measures are in place to manage waste both in the use phase (maintenance) and the end-of-life of the fleet, including through reuse and recycling of batteries and electronics (in particular critical raw materials therein), in accordance with the waste hierarchy.

Key thresholds

MetricThresholdUnit
Reusable or recyclable proportion by weight85%
Reusable or recoverable proportion by weight95%

Documentation typically required

  • Waste management plan — Must demonstrate measures to manage waste during use phase (maintenance) and end-of-life of fleet, including reuse and recycling of batteries and electronics (in particular critical raw materials), in accordance with the waste hierarchy.

Pollution prevention and control

For road vehicles of categories M and N, tyres comply with external rolling noise requirements in the highest populated class and with Rolling Resistance Coefficient (influencing the vehicle energy efficiency) in the highest two populated classes as set out in Regulation (EU) 2020/740 and as can be verified from the European Product Registry for Energy Labelling (EPREL). Vehicles comply with the requirements of the most recent applicable stage of the Euro VI heavy duty emission type-approval(273) set out in accordance with Regulation (EC) No 595/2009.Vehicles comply with Regulation (EU) No 540/2014.

Documentation typically required

  • European Product Registry for Energy Labelling (EPREL) entry — Verification of tyre compliance with rolling noise and Rolling Resistance Coefficient classes.
  • Euro VI heavy duty emission type-approval certificate — Compliance with the most recent applicable stage under Regulation (EC) No 595/2009.
  • Compliance statement with Regulation (EU) No 540/2014 — Vehicles must comply with the noise requirements of this regulation.

Biodiversity and ecosystems

N/A

Criteria sourced from the EU Taxonomy Navigator. Applicable act: Climate Delegated Act (OJ L 442, 9.12.2021). Last verified: 19 July 2026.

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