Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2003/87/EC establishing a scheme for greenhouse gas emission allowance trading within the Community, in view of the implementation by 2020 of an international agreement applying a single global market-based measure to international aviation emissions
Date: 2013-10-16
Institutions: European Commission
Subjects: EU Emissions Trading Scheme, airline, civil aviation, greenhouse gas, international market, international negotiations, reduction of gas emissions













EUR-Lex - 52013PC0722 - EN











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52013PC0722

Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive 2003/87/EC establishing a scheme for greenhouse gas emission allowance trading within the Community, in view of the implementation by 2020 of an international agreement applying a single global market-based measure to international aviation emissions /* COM/2013/0722 final - 2013/0344 (COD) */









EXPLANATORY MEMORANDUM
1.           CONTEXT OF THE PROPOSAL
Emissions from aviation are one of the
fastest growing sources of greenhouse gas emissions. As the technological
potential for emissions reduction is limited in the aviation sector,
market-based measures (MBMs) allow aviation to contribute to emission
reductions by the airlines offsetting their strong emission growth through funding
emission reductions in other sectors.
The suitability of MBMs for international
aviation has long been recognised. The 2001 ICAO Assembly endorsed the
application of open emissions trading systems to international aviation.
Following the ICAO's 2004 endorsement of regional MBMs, the EU led the way by
including aviation in its Emission Trading System (EU ETS). Despite its positive
environmental effects at low economic costs, the implementation of the EU ETS
has had to face significant international opposition (e.g. allegations that
regulating emissions from airlines based outside the EU would violate the
sovereignty of third states). The European Court of Justice has, however,
dismissed appeals by foreign airlines in this respect and confirmed the
legality of the EU ETS[1].
At the same time, the integration of
aviation into the EU ETS has been decisive in driving forward ICAO discussions.
The intensive engagement of the EU in tackling climate change has been crucial
in generating momentum in ICAO towards global action for addressing aviation
emissions. Clearly, given the EU ETS would only ever cover a proportion of
international aviation emissions, the overall strong global growth of these
emissions will continue if no MBM is implemented on a global level, and
emission reduction goals will remain aspirational.
The 2013 38th ICAO Assembly has now
decided on the development of a global MBM to be finalised at the next ICAO
Assembly in 2016 and to be implemented by 2020. Progress was not made on a "framework"
for national/ regional MBMs up to 2020, as in particular the Assembly
resolution repeated the same language as from the 2007 and 2010 Assemblies and
the European States confirmed their position on the 2007 and 2010 Assembly
resolutions as concerns so-called 'mutual agreement'. In response to this progress on a global MBM and
to promote further momentum, the Commission considers
it appropriate to propose lowering the proportion of emissions to which the EU
emissions trading system should apply up to 2020, as the further action already
envisaged in Decision No. 377/2013/EU.
2.           RESULTS OF CONSULTATIONS
WITH INTERESTED PARTIES AND IMPACT ASSESSMENTS
Consultations on aviation's inclusion in the EU ETS began in
September 2005 with the Communication ''Reducing the Climate Change Impact of
Aviation", COM(2005)459, which led to the proposal of legislation in
December 2006. Consultations with third countries on aviation and emissions
trading have taken place since then, both formally e.g. in the context of EU-US
Joint Committee meetings and through bilateral and multilateral meetings. Most
recently, an online public consultation was held for 12 weeks from 21 June to
13 September 2013. The public consultation was carried out using the “General
principles and minimum standards for consultation of interested parties by the
Commission”, and it asked all stakeholders – including public authorities from
third countries – on their views concerning the scope of regional and global
MBMs. The Commission will continue to engage in
constructive bilateral and multilateral contacts with third countries.
The public consultation confirms strong
support for MBMs from public authorities, NGOs and the airlines. All
respondents favour MBMs for the aviation sector, with one association opposing
regional MBMs in advance of a global MBM. With regard to regional action,
airlines emphasise administrative simplicity and political
acceptability, as well as environmental effectiveness and avoiding
discrimination on routes and between operators. Public authorities and NGOs
emphasise covering meaningful emissions, administrative simplicity and
political acceptability.
The Impact Assessment has shown that
adapting the EU ETS to accord with what was expected to be ICAO's MBM
Resolution for the period up to 2020 is feasible at low administrative costs.
The chief benefit from reducing the scope of the EU ETS up to 2020 is that,
with a global MBM applying from 2020 closing the global "emission
gap", doubling coverage of international aviation emissions compared to
the EU ETS, and leading to a halving of these emissions by 2050, this will have
significantly greater overall environmental benefits.
3.           LEGAL ELEMENTS OF THE
PROPOSAL
Summary of the proposed action
In line with the outcome of the 38th
ICAO Assembly held in September 2013, there should be a single global
market-based measure (MBM) applying to international aviation emissions from
2020 onwards. In response to this
progress and to promote further momentum towards the successful establishment
of a global MBM, amendments should be made to the aviation activities covered
by the EU ETS.
This proposal for a Directive follows on
from the Decision No. 377/2013/EU, which was adopted in order to promote
progress on global action through ICAO. As with Decision No. 377/2013/EU, it is
important that this proposal is agreed swiftly between the European Parliament
and Council, so as to be in place for when the next allowance surrender
obligations fall due on 30 April 2014. In the absence of a further agreed
revision, the ETS reverts to the position before the Decision No. 377/2013/EU. The
key features of the revised ETS system resulting from this proposal would be as
follows:
–                        
Flights between aerodromes in the EEA remain
fully covered, as under the original Directive and Decision No. 377/2013/EU.
–                        
Flights to and from third countries which are
not developed countries and which emit less than 1% of global aviation
emissions would be exempted. This would exclude routes to around 80 countries
on a non-discriminatory basis.
–                        
Flights to and from third countries are
responsible for emissions taking place not beyond EEA countries, as from 2014.
A simplified procedure is proposed to determine the relevant proportion of
emissions of a given flight which is covered by the ETS. It is proposed that
operators can choose between approaches to MRV methodology for compliance.
–                        
Overflights of EEA countries are exempt, as are
emissions from flights between airports in third countries and EEA airports as
regards European dependencies and territories, and flights to and from EEA
airports and those territories.
With effect from 2013 onwards, this act
derogates from the ETS Directive in respect of a proportion of flight emissions
to and from third countries. In 2013, this relates to
all emissions from flights to and from countries outside the European
Economic Area (EEA). For each calendar year between 2014 to 2020, these proportions
are set out in an Annex, and have been calculated by Eurocontrol on the basis
of the proportion of the Great Circle Distance between the main airports in the
EEA and in third countries, that is not more than 12 miles beyond the furthest point
of EEA coastline. The percentages are low estimates of the actual climate
change impact from aircraft taking off and landing from aerodromes in the Union
since aviation also impacts on climate change from emissions of nitrogen
oxides, water vapour and sulphate and soot particles which have been estimated
to have climate change effects of the same level as those from the carbon
dioxide emissions, which have not been taken into account.
The process of applying percentages for
flights to and from third countries is designed to be workable and pragmatic,
using existing reporting categories applicable since 2010. Working on the basis
of country-pairs means that figures are needed for flights on the routes from
each Member State to third countries. Where flights operate to multiple time
zones in a third country, a percentage shall be included for each timezone to
which flights operate. These percentages are developed based on best available
information, including from Eurocontrol. A table containing all these
percentages will be inserted in the Annex. 
To provide further flexibility and
alternative monitoring, reporting and verification (MRV), it is proposed to
offer a choice to operators. In respect of flights to and from third countries,
an aircraft operator should be able to choose not to report verified emissions
from these flights but instead to rely upon a determination of estimated
emissions not beyond EEA Member countries from such flights that is as accurate
as possible, based on Eurocontrol calculations of the
precise distance flown not beyond EEA countries. 
The Member States will
adjust allocations for the years 2013-2020 in accordance with the proportions
set out in the Annex. The number of allowances auctioned by Member States will
be adjusted accordingly.
An additional
simplification proposed to the ETS Directive is to
provide that action not be taken against non-commercial aircraft operators in
respect of emissions from small aircraft operators emitting less than 1000
tonnes CO2 per annum. This is expected to reduce the
number of aircraft operators regulated by Member States by around 2200 representing
0.2% of emissions. Alongside other measures being taken to simplify
adminstration for small aircraft operators, this is a significant lightening of
adminstrative tasks for aircraft operators and for Member States' competent
authorities, in line with the EU's better regulation agenda.
All other obligations in respect of flights
remain unaffected. This limited approach has shown itself to be workable, as
was the case under Decision No. 377/2013/EU. Issuing additional free
allocations to operators would undermine the emission reductions that the ETS
will bring, and carrying out a new benchmarking exercise would place
significant requirements on aircraft operators and Member States when the
global MBM is expected to apply in 7 years and, if not, new benchmarking would
in any case take place in 2018 according to Article 3e of the ETS Directive.
The environmental benefit of this proposal
comes from two key elements: First, it gives impetus to the global MBM that
will cover the total emissions from international aviation from 2020 onwards.
Depending on the ambition level agreed for the global MBM, total international
aviation emissions will be capped at their 2020 level and even be halved by
2050 below 2005 levels. Second, the EU ETS will continue to achieve substantial
emission reductions that are expected to be up to 250 million tons CO2 in the
period from 2013 to 2020.
It should also be noted
that, in terms of administration a global MBM, States will need to enact
national provisions. After the 2016 ICAO Assembly, the ETS Directive should be
amended as appropriate to provide for the implementation of this global MBM. The global MBM to apply from 2020 onwards should, in terms of the
recognition of early action called for by IATA, take offsetting of emissions
outside the aviation sector under the EU ETS into account, as well as emission
reductions within the sector. Paragraph 26 of ICAO Resolution A38/17-2 calls
for these emission reductions to be reported to ICAO.
This
proposal should be adopted by the European Parliament and Council early in
2014, so as to provide legal certainty and clarity for aircraft operators who
would otherwise have to surrender allowances for their full emissions to and
from third countries by 30 April 2014, as referred to in Directive 2003/87/EC.
2013/0344 (COD)
Proposal for a
DIRECTIVE OF THE EUROPEAN PARLIAMENT
AND OF THE COUNCIL
amending Directive 2003/87/EC establishing
a scheme for greenhouse gas emission allowance trading within the Community, in
view of the implementation by 2020 of an international agreement applying a
single global market-based measure to international aviation emissions
(Text with EEA relevance)
THE EUROPEAN PARLIAMENT AND THE
COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the
Functioning of the European Union, and in particular Article 192(1)
thereof,
Having regard to the proposal from the
European Commission,
After transmission of the draft legislative
act to the national Parliaments,
Having regard to the opinion of the
European Economic and Social Committee[2],
Having regard to the opinion of the
Committee of the Regions[3],

Acting in accordance with the ordinary
legislative procedure,
Whereas:
(1)       The Union is endeavouring
to secure a future international agreement to control greenhouse gas impacts
from aviation and, in the meantime, is limiting climate change impacts from
aviation activities to and from aerodromes in the Union by autonomous action.
In order to ensure that these objectives are mutually supportive and not in
conflict, it is appropriate to take account of developments at and positions
taken in international fora and in particular to take account of the Resolution
containing the "Consolidated statement of continuing ICAO policies and
practices related to environmental protection" adopted at the 38th
session of the Assembly of the International civil Aviation Organisation (ICAO).
(2)       Consequently it is
desirable to temporarily consider the requirements set out in Directive
2003/87/EC of the European Parliament and of the Council[4] as satisfied, when obligations
are met in respect of a certain percentage of the emissions from flights to and
from aerodromes in third countries. In doing so, the
Union emphasises that requirements can be applied in respect of certain
percentages of emissions from flights to and from aerodromes in countries of
the European Economic Area (EEA), in the same manner as legal requirements can
be placed on more of the emissions from flights to and from such aerodromes.
(3)       While the application of
Directive 2003/87/EC continues to be based on arrival at or departure from
aerodromes in the Union, in order to be a simple and workable means to limit
the application of regional market-based measures for the 7 years until a
global market-based measure begins operation, the percentages have been
calculated by Eurocontrol on the basis of the proportion of the Great Circle Distance
between the main airports in the EEA and in third countries that is not more
than 12 miles beyond the furthest point of EEA coastline. Since the Union does
not consider that a global market-based measure should be based on actual
airspace considerations, as compared to the arrival or departure from
aerodromes, the relevance of the percentages is limited to the period up to
2020.
(4)       The derogations provided
for in this directive take into account the results of bilateral and
multilateral contacts with third countries, which the Commission will continue
to pursue on behalf of the Union.
(5)       In order to avoid
distortions of competition, it is important that all flights on the same route are
treated in the same way. 
(6)       In order to establish a
percentage of verified emissions for flights to and from aerodromes in third countries,
whole flight emissions have to be known. However, no account is being taken of
emissions not covered by that percentage.
(7)       In addition, in respect of
flights to and from third countries, an aircraft operator should be able to
choose not to report verified emissions from these flights but instead to rely
upon a determination of estimated emissions taking place not beyond EEA Member
countries from such flights that is as accurate as possible.
(8)       As
a simplification and to in order to lighten administrative tasks for the
smallest aircraft operators, non-commercial aircraft operators emitting
less than 1000 tonnes CO2 per annum should be considered as meeting the
requirements of the Directive, and additional measures
by Member States' competent authorities should be facilitated to simplify
adminstration for small aircraft operators.
(9)       The application of a
percentage to verified emissions for flights to and from aerodromes in third
countries, or the use of an alternative approach by operators, should relate to
emissions from 2014 onwards to give time for operators to understand these
approaches when planning their flight activities,
(10)     Without prejudice to the
global market-based measure applying from 2020, emissions from flights to and
from countries which are developing countries and whose share of total revenue
ton kilometres of international civil aviation activities is less than 1%
should be exempted for the period 2014 to 2020. Countries considered to be
developing for the purposes of this proposal should be those which benefit at
the time of adoption of this proposal from preferential access to the Union
market in accordance with Regulation (EU) No 978/2012 of the European
Parliament and of the Council, that is those which are not classified in 2013 by
the World Bank as high-income or upper-middle income countries. 
(11)     In order to ensure legal
certainty for aircraft operators and national authorities it is appropriate to allow
until 2015 for the surrender and reporting deadlines for 2013 emissions.
(12)     After the 2016 ICAO
Assembly the Commission should submit a report to the European Parliament and
to the Council in order to ensure that international developments can be taken
into account and any issues about the application of the derogation be addressed.
(13)     Directive 2003/87/EC should
be amended accordingly,
HAVE ADOPTED THIS DIRECTIVE:
Article 1
Directive 2003/87/EC is hereby amended as
follows:
(1)                   
The following Article 28a is inserted after
Article 28:
"Article 28a
Derogations applicable in
advance of the implementation by 2020 of an international agreement applying a
single global market-based measure
1.           By way of derogation from Article
12(2a) and Article 14(3), Member States shall consider the requirements set out
in those paragraphs satisfied in respect of:
(a)         
all emissions from flights to and from countries
outside the European Economic Area in 2013;
(b)         
emissions from flights to and from countries
outside the European Economic Area (EEA) in each calendar year between 2014 and
2020 where the operator of such flights has surrendered
allowances in respect of the percentages of their verified emissions from those
flights listed in accordance with Annex IIc, or calculated in accordance with paragraph
6;
(c)         
emissions from flights operated by a non-commercial
aircraft operator in each calendar year up to 2020
where the emissions for which that aircraft operator are responsible in the
calendar year are less than 1000 tonnes;
(d)         
the surrender of allowances corresponding to
verified 2013 emissions from flights between countries in the EEA taking place
by 30 April 2015 instead of 30 April 2014, and verified
2013 emissions for those flights being reported by 31 March 2015 instead of 31
March 2014. 
The verified emissions referred to in paragraph
1(b) calculated in accordance with Annex IIc shall be considered to be the
verified emissions of the aircraft operator for the purposes of Articles 11a,
12 and 14.
2.           By way of derogation from
Article 3e(5) and Article 3f, an aircraft operator benefitting from the
derogations provided for in paragraphs 1(a) to 1(c) shall be issued a number of
free allowances reduced in proportion to reduction of the surrender obligation
provided for in those paragraphs.
As regards activity in 2013 to 2020, Member
States shall publish the number of free aviation allowances allocated to each
operator by [OP: insert a date 4 months after the entry into force of this Directive].
3.           By way of derogation fom
Article 3d, Member States shall auction a number of aviation allowances reduced
in proportion to the reduction in the total number of allowances issued.
4.           By way of derogation from
Article 3d(3), the number of allowances to be auctioned by each Member State in
respect of the period from 2013 to 2020 shall be reduced to correspond with its
share of attributed aviation emissions resulting from the application of Article
28(a) to (c).
5.           By way of derogation from
Articles 3g, 12, 15 and 18a, where an aircraft operator has total annual emissions lower than 25000 tonnes, its emissions shall be considered to be verified emissions if determined using a
small emitters tool approved by the Commission and populated by Eurocontrol
with data from its ETS support facility, and Member States may implement
simplified procedures for non-commercial aircraft operators as long as there is
no less accuracy than such a tool provides.
6.           By way of derogation from
Article 12(2a) and Article 14(3), for flights to and from countries outside the
EEA, an aircraft operator may choose not to report emission data using the percentages
in Annex IIc, in order that such emissions shall be calculated by the competent
authority. This calculation shall take into account figures from the small
emitters tool approved by the Commission and populated by Eurocontrol with data
from its ETS support facility. The competent authority shall report all such calculations
to the Commission. Calculations of emissions made in these circumstances shall
be considered to be the verified emissions of the aircraft operator for the
purposes of Articles 11a, 12, 14 and 28a.
7.           Following the 2016 ICAO
Assembly, the Commission shall report to the European Parliament and the
Council on the actions to implement the global market-based measure to apply to
emissions from 2020, together with proposals as appropriate. 
In the event that a global measure will not
apply from 2020, that report shall consider the appropriate scope for coverage
of emissions from activity to and from countries outside the EEA from 2020
onwards in the continued absence of such a global measure. In its report, the
Commission shall also consider solutions to other issues that may arise in the
application of paragraphs 1 to 4, while preserving equal treatment for all operators
on the same route."
(2)                   
The Annexes are amended as set out in the Annex
to this Directive.
Article 2
1.           Member States shall adopt
and publish, by [OP: please insert concrete date – last day of 3rd
month from the date of entry into force], the laws, regulations and
administrative provisions necessary to comply with this Directive. They shall
forthwith communicate to the Commission the text of those provisions.
They shall apply those provisions from [OP:
please insert concrete date: transposition + 1 day].
When Member States adopt those provisions, they
shall contain a reference to this Directive or be accompanied by such a
reference on the occasion of their official publication. Member States shall
determine how such reference is to be made.
2.           Member States shall
communicate to the Commission the text of the main provisions of national law
which they adopt in the field covered by this Directive.
Article 3
This Directive shall
enter into force on the date of its publication in the Official Journal of
the European Union.
Article 4
This
Directive is addressed to the Member States.
Done at Brussels,
For the European Parliament                       For
the Council
The President                                                 The
President
ANNEX
After Annex IIb to Directive 2003/87/EC,
the following Annex IIc is inserted:
"ANNEX IIc
TABLE
OF PERCENTAGES APPLICABLE FOR DEROGATIONS UNDER ARTICLE 28a
[The percentage of
emissions referred to in Article 28a for flights operating to and from a country
(“third country”) outside the EEA Member countries (“EEA Member countries”) shall
be calculated according to the table below which will be populated before adoption
with the percentages resulting from the formula, based
on the best available data, including assistance from Eurocontrol:
X = (Y ÷ Z) x 100
where:
Z = the total Great Circle Distance of a
flight from the aerodrome in each of the relevant EEA Member countries with the highest number of flights to and
from all destinations in third countries in 2012 (“the reference EEA Member
countries aerodrome”) to the aerodrome in the relevant third country with the highest number of flights to and from all
destinations in the EEA Member countries in
2012 (“the reference third country aerodrome”).
Y = the part of the Great Circle Distance
of the flight defined in Z between the reference EEA Member countries aerodrome
and the first point on that route 12 nautical miles from the last point in EEA
Member countries, excluding third country areas
and excluding sea area in excess of 400 nautical miles between EEA Member
countries.
Where flights operate to multiple time
zones in a third country, a percentage shall be included for each timezone to
which flights operate.
Distances to and from
the dependencies and territories of EEA Member countries, and over those dependencies
and territories, shall not be taken into account.
For the period 2014 to 2020,
and without prejudice to the global market-based measure applying from 2020, the
percentage applicable to flights between EEA Member countries and countries which are developing countries and whose share of total revenue ton
kilometres of international civil aviation activities is less than 1% shall be
zero. Countries considered to be developing for the
purposes of this proposal are those which benefit at the time of adoption of
this proposal from preferential access to the Union market in accordance with Regulation
(EU) No 978/2012 of the European Parliament and of the Council, that is those which
are not classified in 2013 by the World Bank as high-income or upper-middle
income countries.]
[the above formula is intended to be
deleted from the final text and replaced by the corresponding table completed with
percentages calculated by Eurocontrol.]
   ||   || AT || BE || BG || CZ || CY || DK || DE || EE || EL || ES || FI || FR || HR || HU || IE || IT || LT || LU || LV || MT || NL || PL || PT || RO || SE || SI || SK || UK 
 AF || AFGHANISTAN ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 AL || ALBANIA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 DZ || ALGERIA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 AO || ANGOLA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 AG || ANTIGUA AND BARBUDA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 AR || ARGENTINA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 AM || ARMENIA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 AZ || AZERBAIJAN ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 BS || BAHAMAS ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 BH || BAHRAIN ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 BD || BANGLADESH ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 BB || BARBADOS ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 BY || BELARUS ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 BZ || BELIZE ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 BJ || BENIN ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 BT || BHUTAN ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 BO || BOLIVIA, PLURINATIONAL STATE OF ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 BA || BOSNIA AND HERZEGOVINA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 BW || BOTSWANA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 BR || BRAZIL UTC/GMT -3 ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 BR || BRAZIL UTC/GMT -4 ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 BN || BRUNEI DARUSSALAM ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 BF || BURKINA FASO ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 BI || BURUNDI ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 KH || CAMBODIA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 CM || CAMEROON ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 CA || CANADA Newfoundland Standard Time Zone ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 CA || CANADA Atlantic Time Zone ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 CA || CANADA Eastern Time Zone ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 CA || CANADA Central Time Zone ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 CA || CANADA Mountain Time Zone ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 CA || CANADA Pacific Time Zone ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 CV || CAPE VERDE ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 CF || CENTRAL AFRICAN REPUBLIC ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 TD || CHAD ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 CL || CHILE ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 CN || CHINA including HONG KONG, MACAO and TAIWAN ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 CO || COLOMBIA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 KM || COMOROS ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 CG || CONGO ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 CD || CONGO, THE DEMOCRATIC REPUBLIC OF THE Eastern time zone ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 CD || CONGO, THE DEMOCRATIC REPUBLIC OF THE Western time zone ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 CR || COSTA RICA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 CI || CÔTE D'IVOIRE ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 CU || CUBA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 DJ || DJIBOUTI ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 DM || DOMINICA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 DO || DOMINICAN REPUBLIC ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 EC || ECUADOR ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 EG || EGYPT ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 SV || EL SALVADOR ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 GQ || EQUATORIAL GUINEA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 ER || ERITREA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 ET || ETHIOPIA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 GA || GABON ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 GM || GAMBIA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 GE || GEORGIA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 GH || GHANA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 GD || GRENADA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 GT || GUATEMALA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 GN || GUINEA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 GW || GUINEA-BISSAU ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 GY || GUYANA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 HT || HAITI ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 HN || HONDURAS ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 IN || INDIA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 ID || INDONESIA Indonesia Western Time ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 ID || INDONESIA Indonesia Central Time ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 ID || INDONESIA Indonesia Eastern Time ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 IR || IRAN, ISLAMIC REPUBLIC OF ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 IQ || IRAQ ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 IL || ISRAEL ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 JM || JAMAICA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 JP || JAPAN ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 JO || JORDAN ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 KZ || KAZAKHSTAN time zone 1 ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 KZ || KAZAKHSTAN time zone 2 ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 KE || KENYA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 KP || KOREA, DEMOCRATIC PEOPLE'S REPUBLIC OF ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 KR || KOREA, REPUBLIC OF ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 KW || KUWAIT ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 KG || KYRGYZSTAN ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 LA || LAO PEOPLE'S DEMOCRATIC REPUBLIC ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 LB || LEBANON ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 LS || LESOTHO ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 LR || LIBERIA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 LY || LIBYA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 MK || MACEDONIA, THE FORMER YUGOSLAV REPUBLIC OF ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 MG || MADAGASCAR ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 MW || MALAWI ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 MY || MALAYSIA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 MV || MALDIVES ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 ML || MALI ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 MR || MAURITANIA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 MU || MAURITIUS ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 MX || MEXICO Central Zone ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 MX || MEXICO Pacific Zone ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 MX || MEXICO Northwest Zone ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 MD || MOLDOVA, REPUBLIC OF ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 MN || MONGOLIA time zone 1 ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 MN || MONGOLIA time zone 2 ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 ME || MONTENEGRO ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 MA || MOROCCO ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 MZ || MOZAMBIQUE ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 MM || MYANMAR ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 NA || NAMIBIA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 NP || NEPAL ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 NI || NICARAGUA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 NE || NIGER ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 NG || NIGERIA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 OM || OMAN ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 PK || PAKISTAN ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 PA || PANAMA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 PG || PAPUA NEW GUINEA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 PY || PARAGUAY ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 PE || PERU ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 PH || PHILIPPINES ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 PR || PUERTO RICO ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 QA || QATAR ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 RU || RUSSIAN FEDERATION Moscow Time ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 RU || RUSSIAN FEDERATION Yekaterinburg Time ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 RU || RUSSIAN FEDERATION Omsk Time ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 RU || RUSSIAN FEDERATION Krasnoyarsk Time ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 RU || RUSSIAN FEDERATION Irkutsk Time ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 RU || RUSSIAN FEDERATION Yakutsk Time ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 RU || RUSSIAN FEDERATION Vladivostok Time ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 RU || RUSSIAN FEDERATION Magadan Time ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 RW || RWANDA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 KN || SAINT KITTS AND NEVIS ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 LC || SAINT LUCIA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 VC || SAINT VINCENT AND THE GRENADINES ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 ST || SAO TOME AND PRINCIPE ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 SA || SAUDI ARABIA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 SN || SENEGAL ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 RS || SERBIA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 SC || SEYCHELLES ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 SL || SIERRA LEONE ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 SG || SINGAPORE ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 SO || SOMALIA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 ZA || SOUTH AFRICA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 SS || SOUTH SUDAN ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 LK || SRI LANKA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 SD || SUDAN ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 SR || SURINAME ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 SZ || SWAZILAND ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 CH || SWITZERLAND ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 SY || SYRIAN ARAB REPUBLIC ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 TJ || TAJIKISTAN ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 TZ || TANZANIA, UNITED REPUBLIC OF ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 TH || THAILAND ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 TL || TIMOR-LESTE ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 TG || TOGO ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 TT || TRINIDAD AND TOBAGO ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 TN || TUNISIA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 TR || TURKEY ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 TM || TURKMENISTAN ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 UG || UGANDA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 UA || UKRAINE ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 AE || UNITED ARAB EMIRATES ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 US || UNITED STATES Eastern time zone ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 US || UNITED STATES Central time zone ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 US || UNITED STATES Mountain time zone ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 US || UNITED STATES Pacific time zone ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 US || UNITED STATES Alaska time zone ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 UY || URUGUAY ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 UZ || UZBEKISTAN ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 VE || VENEZUELA, BOLIVARIAN REPUBLIC OF ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 VN || VIET NAM ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 EH || WESTERN SAHARA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 YE || YEMEN ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 ZM || ZAMBIA ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
 ZW || ZIMBABWE ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   
Notwithstanding the
above, the percentage applicable to flights between the
outermost regions of the Union as defined in Article 349 of the Treaty on the
Functioning of the European Union and countries outside the Union shall be
zero.
[1]               See judgment of the European Court of Justice in Case
C-366/2010, handed down on 21 December 2011.
[2]               OJ C , , p. .
[3]               OJ C , , p. .
[4]               Directive 2003/87/EC of the European Parliament and
of the Council of 13 October 2003 establishing a scheme for greenhouse gas
emission allowance trading within the Community and amending Council Directive
96/61/EC (OJ L 275, 25.10.2003, p. 32)