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These guidelines present recommendations and best practices for developing and implementing carbon capture and sequestration (CCS) projects. It also provides a comprehensive reference for those new to CCS who seek to understand how to responsibly conduct projects. A potential operator, financier, insurer, or regulator can use these guidelines as a benchmark for evaluating potential project plans and as a reference on the current technical understanding of best practices for CCS. A policymaker can use the guidelines to establish regulatory and investment frameworks that enable successful and responsible CCS deployments.