In this background report, the Netherlands Scientific Climate Council (WKR) reflects on the question when and under what conditions temporary carbon dioxide removal (CDR) can be used responsibly to meet the climate goals of the Paris Agreement. Based on scientific insight and principles, the WKR has developed a decision tree to determine whether a specific greenhouse gas emission is eligible for compensation with temporary CDR or not, or only in combination with permanent CDR. This background report expands on the earlier advisory report ‘Clearing the Air?. In this earlier report, the WKR advised that the Dutch government should prioritize permanent CDR methods in CDR policy.