Legal provisions of COM(2025)127 - EU position in the International Civil Aviation Organization, in respect of the Second Edition of the International Standards and Recommended Practices on Environmental Protection - Carbon Offsetting and Reduction Scheme for International Aviation

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Article 1

The position to be taken as regards differences to be filed to Annex 16, Volume IV to the Chicago Convention shall be the following: each Member State shall give the explanation set out in Article 2 and shall fill in the ICAO Electronic Filing of Differences System the differences, under the conditions described in paragraphs 1-15 of Article 3 of this Decision.

Article 2

The following explanation shall be given for the below differences:

“As regards offsetting, differences exist between Directive 2003/87/EC and detailed rules adopted by the Commission, on the one hand, and CORSIA on the other hand. The rules of the European Union applicable in this respect on [20 December 2024] are mainly contained in Directive 2003/87/EC, as most recently amended by Directive (EU) 2023/958, Directive (EU) 2023/959 and Decision No 334/2023 of the EEA Joint Committee.

The differences notified by [Member State] on [date] pursuant to Council Decision (EU) 2018/2027 remain valid.”

Article 3

1. A difference relative to points 3.1.4 and 3.2 of Chapter 3 Annex 16, Volume IV to the Chicago Convention on International Civil Aviation: Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA), “CO2 Offsetting requirements”, with the following Difference Details:

“In accordance with Directive 2003/87/EC, [Member State] notifies ICAO that emissions from flights operated by operators based in [Member State], within the European Economic Area or from flights operated from the European Economic Area to and from Switzerland or the UK are not subject to offsetting requirements. The emissions from these flights are not included in the calculation of the variable OE in point 3.2.1. for operators administered by [Member State].”

Participation in the regional trading schemes obliges operators from [Member State] to address these emissions.

These regional emissions trading systems covering those emissions result in a higher level of environmental stringency than CORSIA, because they cover a larger share of the emissions from flights between EEA States and flights between the EEA and the United Kingdom and Switzerland.

The European union Emissions Trading System as established by Directive 2003/87/EC applies to airline operators irrespective of the nationality of the airline operator, ensuring equal treatment on routes in respect to the obligation of surrendering ETS allowances.” 

This difference shall be labelled a Category A difference, “More exacting or exceeds the ICAO standard or recommended practice” in the EFOD (Electronic Filing of Differences) System, and a “Significant Difference”.

2. A difference relative to point 3.4.2 of Chapter 3 of Annex 16, Volume IV to the Chicago Convention on International Civil Aviation: Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA), “CO2 Offsetting requirements”, with the following Difference Details:

“In accordance with Article 4(4) of Implementing Regulation (EU) 2024/1879, [Member State] notifies ICAO that aircraft operators with less than 3 000 tonnes of final offsetting requirement for the three-year compliance period have offsetting requirement. However, those aircraft operators may request from the state to be exempt from offsetting requirements. This differs from Annex 16, Volume IV to the Chicago Convention, whereby the aircraft operator meeting the conditions of point 3.4.2 has no offsetting requirements but can choose to voluntarily offset those emissions.”

This difference shall be labelled a Category A difference, “More exacting or exceeds the ICAO standard or recommended practice” in the EFOD (Electronic Filing of Differences) System, and not a “Significant Difference”.

3. A difference relative to point 4.2.1 of Chapter 4 Annex 16, Volume IV to the Chicago Convention on International Civil Aviation: Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA), “Cancelling CORSIA Eligible Emissions Units”, with the following Difference Details: 

“In accordance with Article 11a of Directive 2003/87/EC [Member State] notifies ICAO that in addition to the criteria included in the ICAO document entitled ‘CORSIA Emissions Unit Eligibility Criteria’, the following conditions must be fulfilled for units to be considered eligible for compliance to CORSIA for operators administered by [Member State].

(a)Units must originate from a State that is a Party to the Paris Agreement at the time of use.

(b)Units must originate from a State participating in CORSIA offsetting.

This results in a higher level of environmental stringency.”


This difference shall be labelled a Category A difference, “More exacting or exceeds the ICAO standard or recommended practice” in the EFOD (Electronic Filing of Differences) System, and a “Significant Difference”.

4. A difference relative to point 2.4.1.5 of Chapter 2 of Annex 16, Volume IV to the Chicago Convention on International Civil Aviation: Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA), “Monitoring, Reporting and Verification (MRV) of Aeroplane Operator Annual CO2 emissions”, with the following Difference Details:

“In accordance with Article 68 of Implementing Regulation (EU) 2018/2066 and Article 27(2) of Implementing Regulation (EU) 2018/2067, [Member State] notifies ICAO that the emissions report and the corresponding verification report are submitted to the State by the aircraft operator only. This is equivalent to the requirement in point 2.4.1.5 of Chapter 2 of Annex 16, Volume IV where in addition, the verification body needs to submit independently, a copy of the Emissions Report and associated Verification Report to the State.”

This difference shall be labelled a Category B difference “Other means of compliance” in the EFOD (Electronic Filing of Differences) System, and not a “Significant Difference”.

5. A difference relative to point 2.1.1 of Chapter 2 of Annex 16, Volume IV to the Chicago Convention on International Civil Aviation: Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA), “Monitoring, Reporting and Verification (MRV) of Aeroplane Operator Annual CO2 emissions”, with the following Difference Details:

“In accordance with Annex I of Directive 2003/87/EC, [Member State] notifies ICAO that in addition to the exemptions set in points 2.1.1 and 2.1.3 of Annex 16, Volume IV to the Chicago Convention, the Standards and Recommended Practices will not apply to the following flights departing from or arriving to the EEA:

(a)Any flights performed exclusively under visual flight rules as defined in Annex 2 to the Chicago Convention;

(b)flights performed exclusively for the purpose of scientific research or for the purpose of checking, testing or certifying aircraft or equipment whether airborne or ground-based; 

(c)flights performed in the framework of public service obligations imposed in accordance with Regulation (EC) No 1008/2008 18 .”

This difference shall be labelled a Category C difference, “Partially implemented in the EFOD (Electronic Filing of Differences) System” and not a “Significant Difference”.

6. A difference relative to points 2.2.1.3.1, 2.2.1.3.2 and 2.2.1.3.6 of Chapter 2 of Annex 16, Volume IV to the Chicago Convention on International Civil Aviation: Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA), “Monitoring, Reporting and Verification (MRV) of Aeroplane Operator Annual CO2 emissions”, with the following Difference Details:

“In accordance with Article 55(1) of Implementing Regulation (EU) 2018/2066, aircraft operators operating fewer than 243 flights per period for three consecutive four-month periods and aircraft operators operating flights with total annual emissions lower than 25 000 tonnes CO2 per year shall be considered small emitters. [Member State] notifies ICAO, aircraft operators above the small emitters’ threshold shall use Method A or Method B as a Fuel Use Monitoring Method.”

“In accordance with Implementing Regulation (EU) 2018/2066, [Member State] notifies ICAO that aircraft operators shall use the selected Fuel Use Monitoring method for all their reported flights, including for international flights not subject to offsetting requirements.”

“In accordance with Directive 2003/87/EC, [Member State] notifies ICAO that aircraft operators that meet the requirements of 2.1.1 and 2.1.3 of Annex 16, Volume IV to the Chicago Convention, after 1 January 2021 for the first time without qualifying as a new entrant and that are not small emitters shall directly use a Fuel Use Monitoring Method.”

This difference shall be labelled a Category A difference, “More exacting or exceeds the ICAO standard or recommended practice” in the EFOD (Electronic Filing of Differences) System, and not a “Significant Difference”.

7. A difference relative to points 2.5.1.1 of Chapter 2 of Annex 16, Volume IV to the Chicago Convention on International Civil Aviation: Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA), “Monitoring, Reporting and Verification (MRV) of Aeroplane Operator Annual CO2 emissions”, with the following Difference Details:

“In accordance with Article 66(2) of Implementing Regulation (EU) 2018/2066, the aircraft operator shall use surrogate data for the respective time period calculated in accordance with the alternative method defined in the monitoring plan provided that the data gaps do not exceed 5% of all reported flights. If data gaps are identified for over 5% of annual flights, the operator must inform the competent authority and take corrective action to improve data collection.”

This difference shall be labelled a Category A difference, “More exacting or exceeds the ICAO standard or recommended practice” in the EFOD (Electronic Filing of Differences) System, and not a “Significant Difference”.

8. The following difference shall apply to points 2.2.1.3.3, 2.2.1.3.4 and 2.2.1.3.5 of Chapter 2 of Annex 16, Volume IV to the Chicago Convention on International Civil Aviation: Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA), “Monitoring, Reporting and Verification (MRV) of Aeroplane Operator Annual CO2 emissions”, with the following Difference Details:

“In accordance with Article 55(4) of Implementing Regulation (EU) 2018/2066, [Member State] notifies ICAO that if the aircraft operator exceeds the small emitters’ threshold in a given year (y), the aircraft operator shall submit an updated Emissions Monitoring Plan without undue delay unless otherwise agreed with the CORSIA Authority of [Member State].”

This difference shall be labelled a Category A difference, “More exacting or exceeds the ICAO standard or recommended practice” in the EFOD (Electronic Filing of Differences) System, and not a “Significant Difference”.

9. The following difference shall apply to point 1.2.6 of Chapter 1 of Annex 16, Volume IV to the Chicago Convention on International Civil Aviation: Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA), “Administration”, with the following Difference Details:

“Pursuant to Article 51(1) of Implementing Regulation (EU) 2018/2066, [Member State] notifies ICAO that each aircraft operator shall have their own monitoring plan and report separately, even if it is a wholly owned subsidiary of another aircraft operator, as provided by Annex 16, Volume IV to the Chicago Convention.”

This difference shall be labelled a Category A difference, “More exacting or exceeds the ICAO standard or recommended practice” in the EFOD (Electronic Filing of Differences) System, and not a “Significant Difference”.

10. The following difference shall apply to point 1.5 of Chapter 1 of Annex 16, Volume IV to the Chicago Convention on International Civil Aviation: Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA), “Administration”, with the following Difference Details:

“In accordance with Article 68 of Implementing Regulation (EU) 2018/2066, [Member State] notifies ICAO that the reporting deadline for aircraft operators is 31 March and not 30 April of each year, for the submission of emissions of the previous calendar year, as provided by Annex 16, Volume IV to the Chicago Convention.”

This difference shall be labelled a Category A difference, “More exacting or exceeds the ICAO standard or recommended practice” in the EFOD (Electronic Filing of Differences) System, and not a “Significant Difference”.

11. The following difference shall apply to points 2.2.2.1, 2.2.2.2 and 2.2.2.3 of Chapter 2 of Annex 16, Volume IV to the Chicago Convention on International Civil Aviation: Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA), “Monitoring, Reporting and Verification (MRV) of Aeroplane Operator Annual CO2 emissions”, with the following Difference Details:

“In accordance with Article 52 of Implementing Regulation (EU) 2018/2066, [Member State] notifies ICAO that the aircraft operators shall submit the monitoring plan the latest four months before it commences aviation activities covered by Annex I to Directive 2003/87/EC or without undue delay after the start of aviation activities and no later than six weeks thereafter. This timeline differs from Annex 16, Volume IV to the Chicago Convention where new entrants shall submit emissions monitoring plans within three months of falling within the scope of its applicability. In addition, aircraft operators falling within the scope of applicability for the first time (without qualifying as new entrants), shall submit their plans within three months.”

This difference shall be labelled a Category A difference, “More exacting or exceeds the ICAO standard or recommended practice” in the EFOD (Electronic Filing of Differences) System, and not a “Significant Difference”.

12. The following difference shall apply to point 2.4.2.1 of Chapter 2 of Annex 16, Volume IV to the Chicago Convention on International Civil Aviation: Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA), “Monitoring, Reporting and Verification (MRV) of Aeroplane Operator Annual CO2 emissions”, with the following Difference Details:

“In accordance with Implementing Regulation (EU) 2018/2067, and in addition to the conditions set in point 2.4.2.1 of Annex 16, Volume IV to the Chicago Convention, [Member State] notifies ICAO that the emissions report shall be verified by verifiers accredited in accordance with this regulation and by a national accreditation body of one of the states of the European Economic Area.”

This difference shall be labelled a Category A difference, “More exacting or exceeds the ICAO standard or recommended practice” in the EFOD (Electronic Filing of Differences) System, and not a “Significant Difference”.

13. A difference relative to point 4.2.1 of Chapter 4 Annex 16, Volume IV to the Chicago Convention on International Civil Aviation: Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA), “Cancelling CORSIA Eligible Emissions Units”, with the following Difference Details:

“In accordance with Article 11a of Directive 2003/87/EC, [Member State] notifies to ICAO that in addition to the units approved by the ICAO Council and in accordance with [third difference on additional units’ criteria], the following units can be used by operators registered in [Member State] to comply with their obligations under CORSIA:

Credits that have been issued in respect of Union level projects pursuant to Article 24a of Directive 2003/87/EC. Those would be credits issued in respect of projects administered by EU Member States that reduce greenhouse gas emissions not covered by the EU ETS. They shall not lead to double claiming or hinder the implementation of other policy measures aimed at reducing emissions not covered by Directive 2003/87/EC.”

This difference shall be notified when the conditions of Article 24a of Directive 2003/87/EC are met, and these credits are issued. When the difference is filed, it shall be labelled as a Category B difference, “Other means of compliance” in the EFOD (Electronic Filing of Differences) System, and not a “Significant Difference”.

14. A difference relative to point 4.2.1 of Chapter 4 Annex 16, Volume IV to the Chicago Convention on International Civil Aviation: Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA), “Cancelling CORSIA Eligible Emissions Units”, with the following Difference Details:

“In accordance with Article 11a of Directive 2003/87/EC, [Member State] notifies to ICAO that in addition to the units approved by the ICAO Council and in accordance with [third difference on additional units’ criteria], the following units can be used by operators registered in [Member State] to comply with their obligations under CORSIA:

Credits that have been authorised by parties to agreements pursuant to paragraph 5 of Article 11a of Directive 2003/87/EC. Those would be credits authorised in respect of agreements concluded bilaterally with third countries [specify the agreement].”

This difference shall be notified when the conditions of paragraph 5 of Article 11a of Directive 2003/87/EC are met and these credits are issued. When the difference is filed, it shall be labelled as a Category B difference, “Other means of compliance” in the EFOD (Electronic Filing of Differences) System, and not a “Significant Difference”.

15. With the exception of paragraph 13 and 14, each Member State shall file the differences in this Article no later than two months following the entry into force of this Decision and shall inform the Commission accordingly. The Commission shall inform the Council accordingly as soon as the conditions set out in Paragraphs 13 and 14 are realised with an information note. EU Member States shall thereafter promptly notify ICAO.

Article 4 

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

Article 5

This Decision is addressed to the Member States.