By 1 January 2028 and every five years thereafter, the Commission services shall present a report to the European Parliament and the Council, on the evolution of the aviation fuels market and its impact on the aviation internal market of the Union, including regarding the possible extension of the scope of this Regulation to other energy sources, and other types of synthetic fuels defined under the Renewable Energy Directive, the possible revision of the minimum shares in Article 4 and Annex I, and the level of administrative fines. The report shall include information, where available, on development of a potential policy framework for uptake of sustainable aviation fuels at ICAO level. The report shall also inform on technological advancements in the area of research and innovation in the aviation industry which are relevant to sustainable aviation fuels, including with regards to the reduction of non-CO2 emissions. The report may consider if this Regulation should be amended and, options for amendments, where appropriate, in line with a potential policy framework on sustainable aviation fuels uptake at ICAO level.

By 1 January 2026 and every three years thereafter, the Commission services shall present a report to the European Parliament and the Council, on the application of this Regulation, the evolution of the aviation fuels market and the impact on the competitiveness and the functioning of the aviation internal market of the Union, including , where appropriate, available policy options to address other energy sources, and other types of synthetic fuels defined under the Renewable Energy Directive, while taking due account of the principle of technological neutrality, the possible revision of the SAF definition and the minimum shares in Article 4 and Annex I, the scope of the Regulation and the level of administrative fines. The report shall include an assessment, based on available information , of the impact of this Regulation, as well as its comprehensive impact and interplay with the adapted legislative framework applicable to the sector as a whole, on the functioning of the internal market in aviation, the sector’s competitiveness, possible re-routing leading to carbon leakage, the international level playing field with regards to air carriers and airport hubs, the effect on air mobility and connectivity, cost effectiveness of GHG emissions reductions, investment needs and socioeconomic impacts as well as the related employment and training needs and , where available, information on development of a potential policy framework for uptake of sustainable aviation fuels at ICAO level . The report shall include detailed information on the enforcement of this Regulation . The report shall also inform on technological advancements in the area of research and innovation in the aviation industry which are relevant to sustainable aviation fuels, including with regards to the reduction of non-CO2 emissions or direct air capture (DAC) technologies . The report shall, where appropriate, be accompanied by legislative proposals to amend this Regulation where appropriate, in line with a potential policy framework on sustainable aviation fuels uptake at ICAO level. The report shall also specifically evaluate the impact of this Regulation on the air-connectivity of less connected remote regions and islands, including its effects on the availability and affordability of air transport to and from these territories. The Commission shall regularly monitor, evaluate and analyse cases of fuel tankering. Every year, the Commission shall submit a report containing its findings to the European Parliament and the Council. At the latest by three years after the date of entry into force of this Regulation, the Commission shall, on the basis of these findings, evaluate the provisions concerning fuel tankering and, where appropriate, submit a legislative proposal to amend those.