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1. The Commission is empowered to adopt delegated acts in accordance with Article 32 to amend Annexes I, II, III and VI as regards the global warming potential of the gases listed therein, where it is necessary in the light of new Assessment Reports adopted by the IPCC or new reports of the Scientific Assessment Panel (SAP) of the Protocol.

2. The Commission is empowered to adopt delegated acts in accordance with Article 32 to amend the lists of gases in Annexes I, II and III, where it has been found by the SAP or by another authority of equivalent stature that such gases have a significant impact on the climate and where such gases are exported, imported, produced or placed on the market in significant quantities.

3. By 1 July 2027, the Commission shall publish a report assessing whether cost-effective, technically feasible, energy-efficient and reliable alternatives exist, which make the replacement of fluorinated greenhouse gases possible in mobile refrigeration and mobile air-conditioning equipment, and where appropriate, put forward a legislative proposal to the European Parliament and to the Council to amend the list set out in Annex IV.

4. By 1 July 2028, the Commission shall publish a report assessing the impact of this Regulation on the health sector, particularly the availability of metered dose inhalers for the delivery of pharmaceutical ingredients, as well as the impact on the market of cooling equipment used in conjunction with batteries.

5. By 1 January 2030, the Commission shall publish a report on the effects of this Regulation. The report shall include an evaluation of the following:

(a) whether cost-effective, technically feasible, energy-efficient, sufficiently available and reliable alternatives exist, which make the replacement of fluorinated greenhouse gases possible in the products and equipment listed in Annex IV covered by prohibitions that have not yet become applicable at the time of the evaluation, especially products and equipment subject to full fluorinated greenhouse gas prohibitions, including ‘split’ air conditioners and heat pumps;

(b) international developments relevant for the shipping sector and the potential expansion of the scope of containment requirements to fluorinated greenhouse gases contained in refrigeration and air-conditioning equipment of ships;

(c) the potential expansion of the scope of the export prohibition referred to in Article 22(3), taking into account, inter alia, the potential increased global availability of products and equipment containing low GWP fluorinated greenhouse gases or natural alternatives and developments under the Protocol;

(d) the potential inclusion in the quota requirement laid down in Article 16(1), of the hydrofluorocarbons for purposes listed in Article 16(2), in particular hydrofluocarbons supplied directly by a producer or an importer to an undertaking using it for etching of semiconductor material or the cleaning of chemicals vapour deposition chambers within the semiconductor manufacturing sector;

(e) the risk of excessive reduction of competition in the market due to the prohibitions and related exceptions under Article 13(9), in particular those on high voltage electrical switchgear of more than 145 kV or more than 50 kA short circuit current. The Commission shall submit, if appropriate, a legislative proposal, which may include amendments to Annex IV, to the European Parliament and Council.

6. Before 1 January 2040, the Commission shall review the needs for hydrofluorocarbons in the sectors where they are still used and the phase-out of HFC quota set out in Annex VII for the year 2050, in particular, taking into account technological developments, the availability of alternatives to hydrofluorocarbons for the relevant applications and the Union’s climate targets. Where appropriate, the review shall be accompanied by a legislative proposal to the European Parliament and Council.

7. The European Scientific Advisory Board on Climate Change, established under Article 10a of Regulation (EC) No 401/2009 of the European Parliament and of the Council (), may, on its own initiative, provide scientific advice and issue reports on the coherence of this Regulation with the objectives of Regulation (EU) 2021/1119 and the Union’s international commitments under the Paris Agreement.