Manufacture of automotive and mobility components
Manufacture, repair, maintenance, retrofitting, repurposing and upgrade of mobility components for zero-emission personal mobility devices and of automotive and mobility systems, components, separate technical units, parts and spare parts as defined in Article 3, points (18) to (21) and (23) of Regulation (EU) 2018/858 of the European Parliament and of the Council(162), type approved, designed, and constructed for use only in vehicles and buses of category M1, M2, M3, N1, N2 and N3, and in Article 3, points (15) to (18) and (21) in Regulation (EU) 168/2013 of the European Parliament and of the Council(163), type approved, designed, and constructed for use only in vehicles of category L meeting the criteria set out in this Section and which are essential for delivering and improving the environmental performance of the vehicle.
The economic activities in this category are excluded from Sections 3.3. and 3.6. of the applicable Delegated Act.
Where Sections 3.2. and 3.4. of the applicable Delegated Act are applicable, the economic activities in this category are excluded from this Section.
The economic activities in this category could be associated with several NACE codes, in particular C22.2, C26.1, C26.2, 26.3, 26.4, C28.14, C28.15, C29.2, C29.3, and C33.17 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 mitigation
1. The economic activity manufactures, repairs, maintains, retrofits, repurposes and upgrades components that are essential for delivering and improving the environmental performance for the following vehicles:urban, suburban and road passenger transport devices, where the direct (tailpipe) CO2 emissions of the vehicles are zero; vehicles designated as categories M2 and M3(164) where the direct (tailpipe) CO2 emissions of the vehicles are zero;vehicles of category M1 and N1 classified as light-duty vehicles(165) where specific emissions of CO2, as defined in Article 3(1), point (h), of Regulation (EU) 2019/631 of the European Parliament and of the Council(166), are zero; vehicles of category L(167) with tailpipe CO2 emissions equal to 0 g CO2e/km calculated in accordance with the emission test laid down in Regulation (EU) 168/2013;vehicles of categories N2 and N3, and N1 classified as heavy-duty vehicles, not dedicated to transporting fossil fuels with a technically permissible maximum laden mass not exceeding 7,5 tonnes that are ‘zero-emission heavy-duty vehicles’ as defined in Article 3, point (11), of Regulation (EU) 2019/1242 of the European Parliament and of the Council(168). 2. The economic activity manufactures, repairs, maintains, retrofits, repurposes and upgrades mobility components for personal mobility devices with a propulsion that comes from the physical activity of the user, from a zero-emissions motor, or a mix of zero-emissions motor and physical activity.
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.
Climate change adaptation
The activity complies with the criteria set out in Appendix A of the applicable Delegated Act.
Water and marine resources
The activity complies with the criteria set out in Appendix B of the applicable Delegated Act
Circular economy
The activity assesses the availability of and, where feasible, adopts techniques that support: reuse and use of secondary raw materials and re-used components in products manufactured; design for high durability, recyclability, easy disassembly and adaptability of products manufactured; waste management that prioritises recycling over disposal, in the manufacturing process; information on and traceability of substances of concern throughout the life cycle of the manufactured products.
Pollution prevention and control
The activity complies with the criteria set out in Appendix C of the applicable Delegated ActWhere applicable, the components and parts do not contain lead, mercury, hexavalent chromium and cadmium.
Key thresholds
| Metric | Threshold | Unit |
|---|---|---|
| Lead content | 0 | mass fraction |
| Mercury content | 0 | mass fraction |
| Hexavalent chromium content | 0 | mass fraction |
| Cadmium content | 0 | mass fraction |
Biodiversity and ecosystems
The activity complies with the criteria set out in Appendix D of the applicable Delegated Act.
Criteria sourced from the EU Taxonomy Navigator. Applicable act: Climate Delegated Act (OJ L 442, 9.12.2021). Last verified: 19 July 2026.
Related reading: EU Taxonomy explained · Evidence sustainability auditors look for
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