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This paper estimates the costs of CO 2 post-combustion capture for two refineries by comparing different alternatives for supplying the heat needed for the regeneration of the absorbent. The cost of capture ranges from 30 to 472 €/ tCO 2 avoided, depending on technology choice for heat supply and energy penalty for the CO 2 separation. In this study, it is concluded that process integration leads to a reduction in avoidance costs. However, the avoidance cost depends greatly on which system perspective is considered, i.e. whether CO 2 emission changes outside the refinery are included or not.