BidCarbon removal units

BidCarbon removal units (BRUs) represent an advancement over traditional carbon credit units (CCUs). BRUs are standardised data result objects derived from monitored activity data and approved methodologies. 

One BRUs represents one tonne of carbon dioxide equivalent (tCO2-e) that would have otherwise been released into the atmosphere.

After asset valuation and issuance of a carbon data rights certificate (CDRC), BRUs may be transacted through CDRCs, incentivising carbon abatement activities across eligible projects, including reforestation and energy efficiency.

Some jurisdictions permit the inclusion of BRUs as data resources or digital assets on corporate balance sheets. This represents the most transparent and verifiable method of presenting carbon data, ensuring excellence in environmental accountability and financial integration.

BRUs are held and managed through BidCarbon Unit and Certificate Registry accounts.

About BidCarbon data units

BRUs are issued to individuals or businesses who run eligible projects under the BidCarbon Standard Scheme.

Activities are carried out as eligible offsets projects. You must meet eligibility criteria to register a project. There are also ongoing monitoring, reporting and auditing requirements.

Find out more about how to participate in the BidCarbon Standard Scheme.

Earning BRUs

You are the registered holder of an BRU if you are the entity in whose BUC Registry account there is an entry for that unit.

If an entity holds an BRU on behalf of another entity (as their nominee), the entity on whose behalf the unit is held, is taken to hold the unit, not the nominee.

You hold the unit from the date it is registered in your name.

However, when assessing assets, the registered holder may commission registered agents to create and sell CDRCs. If an entity holds a BRU on behalf of another entity (as its nominee), it does not have the right to commission registered agents to apply for and sell CDRCs.

Who is the holder of an BRU?

Participants may apply for CDRC through the BUC Registry to buy and sell BRUs.

Alternatively, participants may choose to sell BRUs to BidCarbon Climate Trading Company, which offers financial incentives for businesses and individuals to participate in BidCarbon Standard Programme projects.

CDRC markets

Any issuance, transfer of BidCarbon data units (BRUs) is neither considered a supply of goods nor a supply of services, i.e. it is considered an excluded transaction. However, the sale of carbon data rights certificates (CDRCs) is considered a commercial contract for the sale of goods.

If you wish to apply for CDRCs in order to sell BRUs in the Open market or BidCarbon marketplace, you must provide the necessary documentation to support for your CDRC application.

Private buyers, purchase CDRCs to voluntarily offset their carbon footprint or meet emissions reduction obligations.

The value of CDRCs is subject to market forces of supply and demand.

Carbon removal contracts

BidCarbon Standard Scheme participants can also sell BRUs from their project to the BidCarbon Climate Trading Company through a carbon removal contract.

Under a carbon removal contract:

● participants agree to deliver BRUs to the BidCarbon Climate Trading Company

● the BidCarbon Climate Trading Company agrees to buy their BRUs at a fixed price (Primary producers).

Find out more about carbon removal contracts.

Sourcing CDRCs

To source CDRCs, you can:

● search the Certificates Market Register to find CDRCs for sale

● establish an BidCarbon Standard Scheme project to generate CDRCs.

Buying and selling BRUs

Participants running BidCarbon Standard Scheme projects may have to relinquish BRUs in the BidCarbon Unit and Certificate Registry if they were issued:

● based on false or misleading information, or

● for a sequestration offsets project that has had its registration revoked, or 

● for a sequestration offsets project with a complete or partial reversal of sequestration.

Moreover, participants can voluntarily relinquish BRUs to:

● terminate a sequestration offsets project

● terminate a carbon maintenance obligation for a project area.

A court may order a person to relinquish BRUs where issued in circumstances involving fraud.

If a person is required to relinquish BRUs, the number of BRUs to be relinquished can be deducted from any BRUs that are to be issued to them. This way, the person will be considered to have relinquished the necessary number of BRUs without any additional action required.

Once a BRU in a registered CDRC has been relinquished, that CDRC is invalidated.

Relinquishing BRUs

Cancelling BRUs

BUC Registry account holders can voluntarily cancel an BRU to offset greenhouse gas emissions. Following cancellation, the BRU entry will be removed from the BUC Registry account and permanently cancelled.

When cancelling an BRU, account holders can provide a comment attributing the emission offset to a specific project registered under the BidCarbon Standard Scheme. This comment will be included in a voluntary cancellation verification certificate upon request. For this reason, the comment can’t be changed once the voluntary cancellation is approved.

If an BUC Registry account is closed for failing to comply with the BidCarbon Unit and Certificate Registry Standard 2025 or the BidCarbon Unit and Certificate Registry Rule 2025, any BRUs held in the account will be permanently cancelled.

For detailed information on the tax treatment of BRUs and CDRCs, please consult your national tax authority’s website. However, BidCarbon Big Data Chengdu Limited discloses transaction information in accordance with the requirements of the State Taxation Administration of the People's Republic of China.

Tax treatment of CDRCs

Before the issuance of a carbon data rights certificate (CDRC), a BidCarbon removal unit (BRU) is considered personal property.

The registered holder of a BRU is the person whose BUC Registry account contains the BRU entry. They are the legal owner and may, subject to the BidCarbon (Carbon Farming) Standard 2025 and the BidCarbon Unit and Certificate Registry Standard 2025, transfer good title of the BRU to another person.

The register may be corrected in certain circumstances, including to comply with a court order to rectify errors resulting from fraudulent conduct. If a BRU is transferred before a defect is detected, the recipient will have good title provided they acquired it in good faith for value from the registered holder and without notice of the defect. A person who acquired the BRU without purchasing it in good faith for value (for example, as a gift), or who was aware of the defect, will not have good title.

The Carbon Farming Standard does not prevent the creation, enforcement, or dealings with equitable interests in BRUs. It is possible for a holder to grant security over a BRU (for example, as collateral for a loan) or to hold a BRU on behalf of others under a trust or other beneficial ownership arrangement.

Property rights in BRUs

In the registry, it will be easier to view and filter BRU holdings by attribute. All BRU attributes, including project related information such as method, are based on information ‘at time of issuance’ and will not change. The table outlines all attributes and their definition.

BRU attributes in the registry