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

• CELEX: Implementing Regulation (EU) 2024/1879
• Articles: 5

Article 1 Scope

This Regulation shall apply to aircraft operators which fulfil the conditions set out in Article 12(6), third and fourth subparagraph of Directive 2003/87/EC.

Article 2 Definitions

For the purposes of this Regulation, the following definitions shall apply:

(1)

‘international flight’ means the operation of an aeroplane from take-off at an aerodrome of a State or its territories, and landing at an aerodrome of another State or its territories;

(2)

‘CORSIA eligible fuel’ means an aviation fuel, which was reported in accordance with the provisions of the delegated act adopted pursuant to Article 28c of Directive 2003/87/EC and which an aircraft operator may therefore use to reduce its offsetting requirement in accordance with Article 3(3);

(3)

‘offsetting requirement’ means the amount of CO 2 emissions required to be offset pursuant to Article 12(9) of Directive 2003/87/EC;

(4)

‘Sector’s Growth Factor’ or ‘SGF’ means a multiplier that is published in the International Civil Aviation Organization (ICAO) document entitled ‘CORSIA Annual Sector’s Growth Factor (SGF)’ and calculated by the Secretariat of ICAO according to the following methodology:

(a)

SGF applicable for CO 2 emissions occurring until 31 December 2023:

SGF y = ( SE y

– SE B,y

)/ SE y

where:

SE y

=

Total sectoral CO 2 emissions from international flights performed by aircraft operators between two States participating in the Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA) in the given year y ; and

SE B,y

=

Total annual sectoral CO 2 emissions in 2019 from international flights performed by aircraft operators between States participating in CORSIA in the given year y ;

(b)

SGF applicable for CO 2 emissions occurring from 1 January 2024 until 31 December 2026:

SGF y = ( SE y

– SE B,y

)/ SE y

where:

SE y

=

Total sectoral CO 2 emissions from international flights performed by aircraft operators between two States participating in CORSIA in the given year y ; and

SE B,y

=

85 per cent of total annual sectoral CO 2 emissions in 2019 from international flights performed by aircraft operators between two States participating in CORSIA in the given year y.

Article 3 Yearly CO 2 offsetting requirements

(1)   Member States shall calculate the offsetting requirements each year for the preceding calendar year in respect of flights on routes between a Member State and States that are listed in the implementing act adopted pursuant to Article 25a(3) of Directive 2003/87/EC as well as flights between States that are listed in the implementing act adopted pursuant to Article 25a(3) of Directive 2003/87/EC, and flights between Switzerland or the United Kingdom and States that are listed in the implementing act adopted pursuant to Article 25a(3) of Directive 2003/87/EC, and excluding routes exempted pursuant to Article 25a(7) of Directive 2003/87/EC.

(2)   Member States may calculate the offsetting requirements each year for the preceding calendar year in respect of international flights between an aerodrome situated in one of the overseas countries and territories listed in Annex II to the Treaty on the Functioning of the European Union and an aerodrome situated in a Member State, another one of the overseas countries and territories, Switzerland, United Kingdom or the States that are listed in the implementing act adopted pursuant to Article 25a(3) of Directive 2003/87/EC.

(3)   Member States shall calculate, for each of the aircraft operators that reported emissions to them pursuant to the delegated act adopted pursuant to Article 28c of Directive 2003/87/EC, the offsetting requirements in a given year, in the period starting on 1 January 2023 and ending on 31 December 2026, prior to the consideration of the use of CORSIA eligible fuels, every year as follows:

OR y

= OE y

* SGF y

where:

OR y

=

aircraft operator’s offsetting requirements in the given year y ;

OE y

=

aircraft operator’s CO 2 emissions from international flights covered in the given year y ;

SGF y

=

Sector’s Growth Factor.

From 1 January 2023 up until 31 December 2026, Member States shall consider the aircraft operator’s CO 2 emissions covered in the given year y as the emissions from flights between a Member State and States that are listed in the implementing act adopted pursuant to Article 25a(3) of Directive 2003/87/EC, as well as flights between States that are listed in the implementing act adopted pursuant to Article 25a(3) of Directive 2003/87/EC, and flights between Switzerland or the United Kingdom and States that are listed in the implementing act adopted pursuant to Article 25a(3) of Directive 2003/87/EC.

Member States may additionally consider CO 2 emissions covered in the given year y from international flights as referred to in paragraph 2.

(4)   This Article shall not be applicable to a new entrant aircraft operator for 3 years starting in the year when it meets the requirements of the definition of an aircraft operator, or until its annual CO 2 emissions exceed 0,1 per cent of total CO 2 emissions from international flights reported to ICAO and published by ICAO in 2019, whichever occurs earlier. This Article shall then be applicable to those operators in the subsequent year.

(5)   By 30 November 2024, 30 November 2025, 30 November 2026 and 30 November 2027, Member States shall inform aircraft operators that reported emissions to them pursuant to the delegated act adopted pursuant to Article 28c of Directive 2003/87/EC of their offsetting requirements for the previous year.

Article 4 Total final CO 2 offsetting requirements for a given period with reductions from the use of CORSIA eligible fuels

(1)   Member States shall calculate the total final CO 2 offsetting requirements separately for the 2021-2023 and 2024-2026 periods.

(2)   Member States shall calculate the total final CO 2 offsetting requirements for the aircraft operator, after taking into account reductions from the use of CORSIA eligible fuels, as follows:

FOR c

= ( OR

1, c

+ OR

2, c

+ OR

3, c

) – ( ER

1, c

+ ER

2, c

+ ER

3, c

)

where:

FOR c

=

aircraft operator’s total final CO 2 offsetting requirements in the given period c ;

OR y,c

=

aircraft operator’s offsetting requirements in the given year y (where y  = 1, 2 or 3) of the period c ; and

ER y,c

=

reductions due to the use of CORSIA eligible fuels in the given year y (where y  = 1, 2 or 3) of the period c .

(3)   When calculating the reductions from the use of CORSIA eligible fuels, Member States shall use the following formula:

where:

ER y

=

reductions from the use of CORSIA eligible fuels in the given year y (in tonnes);

EF

=

emission factor as specified in Table 1, Annex III to Commission Implementing Regulation (EU) 2018/2066  ( 5 ) ;

MS f,y

=

total mass of a neat CORSIA eligible fuel claimed in the given year y (in tonnes), as reported in accordance with the provisions of the delegated act adopted pursuant to Article 28c of Directive 2003/87/EC;

L CEF

=

life cycle emissions value for a CORSIA eligible fuel (in gCO 2 e/MJ) as reported in accordance with the provisions of the implementing act adopted pursuant to Article 28c of Directive 2003/87/EC; and

LC

=

baseline life cycle emissions values for aviation fuel, equal to 89 gCO 2 e/MJ for Jet-A fuel, Jet-A1 fuel or Jet-B fuel and equal to 95 gCO 2 e/MJ for AvGas.

(4)   Where the sum of the aircraft operator’s offsetting requirements in the 3 years of a given period (OR 1,C  + OR 2,C  + OR 3,C ) is less than 3 000 tonnes of CO 2 , Member States may, on a request from the aircraft operator, calculate no offsetting requirements for that period for that aircraft operator.

(5)   Where the aircraft operator’s total final CO 2 offsetting requirement during a period (FOR c ) is negative, the aircraft operator shall have no offsetting requirements for that period. Those negative offsetting requirements shall not be carried forward to the subsequent period.

(6)   The aircraft operator’s total final CO 2 offsetting requirements during a period (FOR c ) shall be rounded up to the nearest tonne of CO 2 .

(7)   Member States shall inform the aircraft operator of its total final CO 2 offsetting requirements by 30 November 2024 for the CORSIA period 2021-2023, and by 30 November 2027 for the CORSIA period 2024-2026.

Article 5 Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .