This document was prepared in order to support the consideration by the Subsidiary Body for Scientific and Technological Advice (SBSTA) under the Conference of the Parties serving as the meeting of the Parties to the Kyoto Protocol of the eligibility of carbon dioxide capture and storage (CCS) project activities which involve the transport of carbon dioxide from one country to another or which involve geological storage sites that are located in more than one country, in accordance with paragraph 106 of the report of the SBSTA on its thirty-sixth session (FCCC/SBSTA/2012/2). The document takes into account the relevant international conventions, protocols, treaties and technical literature related to transboundary CCS project activities. While it does not attempt to provide an overview or synthesis of the views expressed by Parties and intergovernmental organizations contained in document FCCC/SBSTA/2012/MISC.12 and Add.1 or the views of admitted observer organizations posted on the UNFCCC website,1 the issues identified thereby have been taken into account in its preparation