Commission Implementing Regulation (EU) 2024/1879 of 9 July 2024 laying down rules for the application of Directive 2003/87/EC of the European Parliament and of the Council as regards the calculation of offsetting requirements for the purpose of CORSIA
Commission Implementing Regulation (EU) 2024/1879of 9 July 2024laying down rules for the application of Directive 2003/87/EC of the European Parliament and of the Council as regards the calculation of offsetting requirements for the purpose of CORSIA(Text with EEA relevance)THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/ECOJ L 275, 25.10.2003, p. 32, ELI: http://data.europa.eu/eli/dir/2003/87/oj., and in particular Article 12(8) thereof,Whereas:(1)Directive 2003/87/EC was amended by Directive (EU) 2023/958 of the European Parliament and of the CouncilDirective (EU) 2023/958 of the European Parliament and of the Council of 10 May 2023 amending Directive 2003/87/EC as regards aviation’s contribution to the Union’s economy-wide emission reduction target and the appropriate implementation of a global market-based measure (OJ L 130, 16.5.2023, p. 115, ELI: http://data.europa.eu/eli/dir/2023/958/oj). in 2023 to increase aviation’s contribution to the Union’s economy-wide emission reduction target and appropriately implement the Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA) of the International Civil Aviation Organization (ICAO). That amendment maintains the scope of the EU Emissions Trading System for intra-European flights and applies CORSIA to flights other than flights within the EEA and flights between the EEA and Switzerland and the United Kingdom.(2)CORSIA has been in operation since 2019 for the monitoring, reporting and verification of emissions. It is intended to be a globally applied market-based measure aiming to offset international aviation carbon dioxide emissions from January 2021. The baseline for 2023 for offsetting is the level of 2019 aviation emissions. The baseline for offsetting is 85 % of the level of 2019 aviation emissions from 2024 onwards. The offsetting above the baseline is to be done through the cancellation of certain offset credits and the use of aviation fuels, reported in accordance with the provisions of the delegated act adopted pursuant to Article 28c of Directive 2003/87/EC ("CORSIA eligible fuels").(3)On 27 June 2018, at the tenth meeting of its 214th session, the ICAO Council adopted the First Edition of Annex 16, Volume IV, to the Convention on International Civil Aviation signed on 7 December 1944 – CORSIA, establishing the International Standards and Recommended Practices on Environmental Protection for CORSIA (CORSIA SARPs). The Union and its Member States are implementing CORSIA as appropriate from the start of 2021-2023 in accordance with Council Decision (EU) 2020/954Council Decision (EU) 2020/954 of 25 June 2020 on the position to be taken on behalf of the European Union within the International Civil Aviation Organization as regards the notification of voluntary participation in the Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA) from 1 January 2021 and the option selected for calculating aeroplane operators’ offsetting requirements during the 2021-2023 period (OJ L 212, 3.7.2020, p. 14, ELI: http://data.europa.eu/eli/dec/2020/954/oj).. ICAO adopted the Second Edition of the CORSIA SARPs on 20 March 2023. It became effective on 31 July 2023 and became applicable on 1 January 2024.(4)Pursuant to Article 28c of Directive 2003/87/EC, Commission Delegated Regulation (EU) 2019/1603Commission Delegated Regulation (EU) 2019/1603 of 18 July 2019 supplementing Directive 2003/87/EC of the European Parliament and of the Council as regards measures adopted by the International Civil Aviation Organisation for the monitoring, reporting and verification of aviation emissions for the purpose of implementing a global market-based measure (OJ L 250, 30.9.2019, p. 10, ELI: http://data.europa.eu/eli/reg_del/2019/1603/oj). was adopted to appropriately implement CORSIA for monitoring, reporting and verification of aviation emissions. Delegated Regulation (EU) 2019/1603 is to be updated to appropriately regulate the reporting of CORSIA eligible fuels as certified by CORSIA certification bodies and the reporting and verification of cancellation of eligible units for offsetting under CORSIA.(5)On 7 October 2022, the 41st ICAO Assembly decided to change the previous baseline of CORSIA from the average of 2019 and 2020 CO2 emissions for the period from 2021 to 2023 to 2019 CO2 emissions, and for the period from 2024 to 2035 to 85 % of 2019 CO2 emissions.(6)To calculate offsetting requirements in regard of CORSIA, Member States should take into consideration the list of States which are considered to be applying CORSIA adopted by the Commission pursuant to Article 25a(3) and published for the relevant year. That list of States differs from the one published by the ICAO Secretariat, as it excludes EEA countries, Switzerland and the United Kingdom, and only takes into account those States which are considered to be implementing CORSIA for the purposes of Directive 2003/87/EC. In addition, the calculation should not include routes exempted pursuant to Article 25a(7) of Directive 2003/87/EC for reasons of equal treatment for operators based in the Union.(7)According to the CORSIA SARPs, new entrant aircraft operators, and aircraft operators that have small amount of emissions to offset, should have no offsetting requirement under CORSIA, with an optional offsetting for the latter. The thresholds for these exemptions are set so that they will concern a minimal amount of emissions. Article 12(8) of Directive 2003/87/EC requires that rules defining the methodology to calculate the CORSIA offsetting requirement should follow the CORSIA SARPs to the extent possible in light of the relevant provisions of this Directive. To put the European aviation industry on a level playing field, the same exemptions should be included in the implementation of CORSIA in the Union.(8)In accordance with Article 12(7) and (9) of Directive 2003/87/EC, this Regulation should provide for the calculation of offsetting requirements in regard of CORSIA relevant to emissions taking place from 1 January 2023 to 31 December 2026. During that period, the calculation of the growth factor should only be based on the growth of the sector.(9)The measures provided for in this Regulation are in accordance with the opinion of the Climate Change Committee,HAS ADOPTED THIS REGULATION: