Manufacture of rail rolling stock constituents
Manufacture, installation, technical consulting, retrofitting, upgrade, repair, maintenance, and repurposing of products, equipment, systems, and software related to the rail constituents detailed in Point 2.7 of Annex II to Directive (EU) 2016/797.
These constituents and services are essential to the environmental performance, operation and functioning over the lifetime of rail rolling stock that comply with Section 3.3. of the applicable Delegated Act.
The economic activities in this category could be associated with several NACE codes, in particular, C30.2 C27.1, C27.9 in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.
The economic activities in this category are excluded from Sections 3.3. and 3.6. of the applicable Delegated Act.
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
The economic activity manufactures, installs, retrofits, repairs, maintains, upgrades or repurposes products, equipment, systems or software related to the following rail constituents detailed in Point 2.7 of Annex II to Directive (EU) 2016/797 or provides related technical consulting services: These constituents and services are essential to the environmental performance, operation and functioning over the lifetime of one or more of the technologies listed below: trains, passenger coaches and wagons that have zero direct (tailpipe) CO2 emissions that comply with Section 3.3. of Annex I to this Regulation;trains, passenger coaches and wagons that have zero direct tailpipe CO2 emission when operated on a track with necessary infrastructure, and use a conventional engine where such infrastructure is not available (bimode) that comply with Section 3.3. of Annex I to this Regulation.
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 Act.Where applicable, vehicles do not contain lead, mercury, hexavalent chromium and cadmium.
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.
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