Verification of emissions unit cancellation reports
Article 8
1. The verification of emissions unit cancellation reports submitted pursuant to Article 7 of this Regulation, and the accreditation of verifiers carrying out that verification, shall be subject to the same requirements as those laid down in Implementing Regulation (EU) 2018/2067, save as otherwise provided for in this Regulation. 2. Notwithstanding paragraph 1 of this Article, verifiers performing the verification of emissions unit cancellation reports submitted pursuant to Article 7 of this Regulation shall be accredited for that purpose pursuant to Regulation (EC) No 765/2008 and this Regulation by a national accreditation body of a Member State. National accreditation bodies shall lay down any specific requirements that verifiers are to meet in order to obtain the accreditation. 3. A reasonable level of assurance shall be required for all verifications of emissions unit cancellation reports. 4. The verifier shall ensure that the verification activities performed allow it to conclude on the following objectives: (a) the aircraft operator has accurately reported its cancellations of emissions units in accordance with Article 7; (b) the reported number of cancelled emissions units is sufficient for meeting the aircraft operator’s total final offsetting requirements notified by Member States in accordance with Article 4(7) of Implementing Regulation (EU) 2024/1879 associated with the relevant CORSIA period, and the aircraft operator can demonstrate sole right of use to such cancelled emissions units; (c) the emissions units cancelled by the aircraft operator to meet its final offsetting requirements have not been used by the aircraft operator to offset any other emissions. 5. The scope of the verification shall reflect the period of time and information covered by the emissions unit cancellation report and the verifier shall confirm that the cancelled emissions units used to meet the aircraft operator’s final offsetting requirements have not been used to offset any other emissions. 6. When carrying out the verification, verifiers shall not rely on sampling. 7. Where verifiers carry out solely the verification of the emissions unit cancellation report, they may decide not to carry out a site visit. That decision shall be based on the outcome of the risk analysis and after determining that all relevant data can be remotely accessed. Verifiers shall inform the aircraft operator of that decision without undue delay. 8. The verification report associated with the emissions unit cancellation report shall contain at least the information listed in Annex IV.