The Carbon Capture and Sequestration (CCS) Protocol applies to CCS projects that capture carbon dioxide (CO2) and sequester it onshore, in either saline or depleted oil and gas reservoirs, or oil and gas reservoirs used for CO2-enhanced oil recovery (CO2- EOR). The CCS Protocol applies to both new and existing CCS projects, provided the projects meet the requirements for permanence pursuant to section C of this protocol.