Proposal for a COUNCIL DECISION on the position to be taken on behalf of the European Union 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
Date: 2025-03-25
Institutions: Directorate-General for Mobility and Transport, European Commission
Subjects: International Civil Aviation Organisation, air safety, civil aviation, environmental protection, environmental standard, international convention, international standard, revision of an agreement

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   EUROPEAN COMMISSION  Brussels, 25.3.2025  COM(2025) 127 final 2025/0065 (NLE)  Proposal for a COUNCIL DECISION on the position to be taken on behalf of the European Union 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  
 
EXPLANATORY MEMORANDUM 

1. 

SUBJECT MATTER OF THE PROPOSAL  

This  proposal  concerns  the  decision  establishing  the  position  to  be  taken  on  the  European 
Union's  (the “Union” or “EU”) behalf in  respect of the notification of differences to  Annex 
16,  Volume  IV  to  the  Chicago  Convention,  concerning  Standards  and  Recommended 
Practices relating to environmental protection. 

2. 

CONTEXT OF THE PROPOSAL  

2.1.  The Chicago Convention, ICAO and the Paris Agreement 

The  Chicago  Convention  (the  “Chicago  Convention”  or  the  “Convention”)  aims  to  regulate 
international air transport. The Convention entered into force on 4 April 1947 and formed the 
International Civil Aviation Organization (“ICAO”). 

ICAO is a specialised agency of the United Nations that elaborates global standards, practices, 
and policies for international civil air transport in the area of safety, security, air navigation, 
environment, facilitation and economic matters. 

The Member States of the European Union (the “EU Member States”) are contracting states 
of the Chicago Convention and members of ICAO, while the Union has an observer status in 
ICAO. 

Pursuant  to  Article  54  of  the  Convention,  the  ICAO  Council  may  adopt  international 
Standards and Recommended Practices. 

The  Paris  Agreement  was  adopted  by  the  Conference  of  the  Parties  to  the  United  Nations 
Framework Convention on Climate Change in December 2015. Its objective is to limit global 
temperature  increase  below  2°C  compared  to  pre-industrial  levels,  and  to  pursue  efforts  to 
limit temperature increase to 1,5°C.  

All EU Member States and the Union are parties to the Paris Agreement. 

2.2.  CORSIA – Annex 16, Volume IV to the Chicago Convention 

The  second  edition  of 
International  Standards  and  Recommended  Practices, 
Environmental  Protection  —  Carbon  Offsetting  and  Reduction  Scheme  for  International 
Aviation (CORSIA)1 was adopted by the ICAO Council at its 228th Session in March 2023, 
following the adoption of Amendment 1 of Annex 16, Volume IV to the Chicago Convention.  

the 

The second edition became applicable on 1 January 2024.  

The  matter  covered  by  Annex  16,  Volume  IV  to  the  Chicago  Convention  is  of  Union 
competence and therefore implemented in the EU Member States via Union law. 

In  accordance  with  Article  38  of  the  Chicago  Convention,  ICAO  contracting  states  are  to 
notify ICAO of the differences between their own regulations or practices and that established 
by the corresponding international standard.  

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Annex  16  -  Environmental  Protection  -  Volume  IV  -  Carbon  Offsetting  and  Reduction  Scheme  for 
International Aviation (CORSIA). 2nd Edition, July 2023. 

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Under ICAO guidance2, there are three different categories of differences which can be filed 
through the Electronic  Filing  of Differences  (EFOD) System: More exacting or exceeds  the 
ICAO Standard or Recommended Practice (SARP) (Category A). This category applies when 
the  national  regulation  is  more  demanding  than  the  corresponding  SARP  or  imposes  an 
obligation  within  the  scope  of  the  Annex  which  is  not  covered  by  a  SARP.  This  is  of 
particular  importance  where  an  ICAO  contracting  state  requires  a  higher  standard  which 
affects  the  operation  of  aircraft  of  other  ICAO  contracting  states  in  and  above  its  territory. 
Different in character or other means of compliance (Category B). This category applies when 
the national regulation is different in character from the corresponding ICAO SARP, or when 
the  national  regulation  differs  in  principle,  type,  or  system  from  the  corresponding  SARP, 
without  necessarily  imposing  an  additional  obligation;  and  less  protective  or  partially 
implemented/not  implemented  (Category  C).  This  category  applies  when  the  national 
regulation is less protective than the corresponding SARP; or when no national regulation has 
been promulgated to address the corresponding SARP, in whole or in part. 

3. 

POSITION TO BE ADOPTED ON BEHALF OF THE EU AND ITS MEMBER STATES  

3.1  Compliance with EU ETS obligations 

The  EU  implements  a  regional  emission  trading  system  (the  “EU  ETS”).  The  EU  ETS  is  a 
cap-and-trade  system  that  covers  greenhouse  gas  emissions  from  aviation  activities  since 
2012.  It  limits  the  overall  emissions  cap  and  allows  emitters  to  buy  and  sell  allowances  to 
meet their obligations, thereby promoting a cost-effective emissions reduction.  
In  2023,  Directive  (EU)  2023/9583  amending  Directive  2003/87/EC4  was  adopted.  It 
strengthened  the  EU  ETS  for  emissions  from  all  large  airlines  flying  within  the  EEA,  to 
Switzerland  and  to  the  UK.  It  also  included  provisions  on  the  implementation  of  the  global 
market-based measure CORSIA for emissions from airlines based in the European Economic 
Area. 

Pursuant to Article 25a(3) of Directive 2003/87/EC, the Commission adopts annually a list of 
states, other than EEA countries, Switzerland and the United Kingdom, which are considered 
to  be  applying  CORSIA.  These  were  namely  Commission  Implementing  Regulation  (EU) 
2024/622 for 20235 and Commission Implementing Regulation (EU) 2024/2850 for 20246. 

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Manual on Notification and Publication of Differences (Doc 10055) 
Directive  (EU)  2023/958  of  the  European  Parliament  and  of  the  Council  of  10  May  2023  amending 
Directive  2003/87/EC  as  regards  aviation’s  contribution  to  the  Union’s  economy-wide  emission 
reduction  target  and  the  appropriate  implementation  of  a  global  market-based  measure  (OJ  L  130, 
16.5.2023, p. 115-133) 
Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a 
system  for  greenhouse  gas  emission  allowance  trading  within  the  Union  and  amending  Council 
Directive 96/61/EC (OJ L 275, 25.10.2003, p.32-46) 
Commission Implementing Regulation (EU) 2024/622 of 22 February 2024 on the list of States which 
are  considered  to  be  applying  CORSIA  for  the  purpose  of  Directive  2003/87/EC  of  the  European 
Parliament and of the Council for emissions in 2023 (OJ L, 2024/622, 23.2.2024) 
Commission  Implementing  Regulation  (EU)  2024/2850  of  11  November  2024  on  the  list  of  States 
which  are  considered  to  be  applying  CORSIA  for  the  purposes  of  Directive  2003/87/EC  of  the 
European Parliament and of the Council for emissions in 2024 (OJ L, 2024/2850, 12.11.2024) 

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The Commission also adopted Implementing Regulation (EU) 2024/18797 laying down rules 
for  the  application  of  Directive  2003/87/EC  as  regards  the  calculation  of  offsetting 
requirements  for  the  purpose  of  CORSIA  and  updated  the  Monitoring  and  Reporting 
Implementing Regulation (EU) 2018/2066 on the monitoring and reporting of emissions 8.  

Moreover, pursuant to Article 28c of that Directive, the Commission is to adopt delegated acts 
concerning the appropriate monitoring, reporting and verification of emissions for the purpose 
of  implementing  CORSIA.  The  first  such  act  was  Commission  Delegated  Regulation  (EU) 
2019/16039.  

Following the adoption of these different acts, there are still differences between the relevant 
provisions  of  Directive  2003/87/EC,  its  relevant  implementing  regulations  and  Annex  16, 
Volume  IV  to  the  Chicago  Convention,  which  have  implications  for  how  the  EU  and  its 
Member States implement CORSIA. 
This  Decision  updates  Council  Decision  2018/202710,  which  provided  for  the  initial 
differences  to  be  notified.  The  initial  notification  of  differences  stated  that  differences  exist 
both to monitoring, reporting and verification requirements and to offsetting requirements.  

The subject matter of the envisaged act concerns an area for which the Union has exclusive 
external competence by virtue of the last limb of Article 3(2) TFEU because the envisaged act 
concerns  an  area  of  emissions  trading  which  is  largely  covered  by  Union  rules,  notably  the 
EU  Emission  Trading  System  Directive,  the  Monitoring  and  Reporting  Regulation,  the 
Accreditation and Verification Regulation.  

3.2  Compliance with the requirements under CORSIA 

3.2.1 Administration  

According  to  Article  51(1)  of  Implementing  Regulation  (EU)  2018/2066,  each  aircraft 
operator is to monitor and report emissions for all flights that are performed by that  aircraft 
operator during the reporting period and for which the  aircraft operator is responsible. Point 
1.2.6 of Annex 16, Volume IV to the Chicago Convention provides for an exception which is 
not  included  in  Directive  2003/87/EC:  a  wholly  owned  subsidiary  aircraft  operator  that  is 
legally  registered  in  the  same  State  can  be  treated  together  with  its  owner,  as  a  single 
consolidated  aircraft  operator.  EU  ETS  rules  require  each  aircraft  operator  to  have  its  own 

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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 (OJ L, 2024/1879, 10.7/2024) 
Commission  Implementing  Regulation  (EU)  2018/2066  of  19  December  2018  on  the  monitoring  and 
reporting  of  greenhouse  gas  emissions  pursuant  to  Directive  2003/87/EC  of  the  European  Parliament 
and of the Council and amending Commission Regulation (EU) No 601/2012 (OJ L, 334, 31.12.2018, 
p.1-93) 
Commission  Delegated  Regulation  (EU)  2019/1603  of  18  July  2019  supplementing  Directive 
2003/87/EC  of  the  European  Parliament  and  of  the  Council  as  regards  measures  adopted  by  the 
International  Civil  Aviation  Organisation  for  the  monitoring,  reporting  and  verification  of  aviation 
emissions for the purpose of implementing a global market-based measure (OJ L 250, 30.9.2019, p. 10–
13) 
Council Decision (EU) 2018/2027 of 29 November 2018 on the position to be taken on behalf of the 
European Union within the International Civil Aviation Organization in respect of the First Edition of 
the  International  Standards  and  Recommended  Practices  on  Environmental  Protection  —  Carbon 
Offsetting and Reduction Scheme for International Aviation (CORSIA) (OJ L 325, 20.12.2018, p. 25-
28) 

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monitoring  plan  and  report  its  emissions  according  to  the  standard  procedure,  meaning 
separately from other aircraft operators even if they are fully owned.  

This  restriction,  additional  to  the  standard  in  Annex  16,  Volume  IV  to  the  Chicago 
Convention,  should  be  filed  to  ICAO  under  “Category  A  -  More  exacting  or  exceeds  the 
ICAO Standard or Recommended Practice (SARP)”. This triggers a notification  pursuant to 
Article  38  of  the  Chicago  Convention,  regarding  Point  1.2.6  of  Chapter  1  of  Annex  16, 
Volume IV to the Chicago Convention.  

In  addition,  in  accordance  with  Article  68  of  Implementing  Regulation  (EU)  2018/2066, 
aircraft operators are to submit to the competent authority their annual emissions report by 31 
March. However, point 1.2.7 of Annex 16, Volume IV provides that ICAO contracting states 
and aircraft operators should comply with the timeline defined in Appendix 1. For the periods 
2024-2026,  2027-2029,  2030-2032  and  2033-2035,  the  deadline  to  submit  the  verified 
emissions  report  to  the  State  is  30  April  of  each  year.  Accordingly,  aircraft  operators  must 
submit the annual emissions report a month earlier under EU law.  

This  restriction,  additional  to  the  standard  in  Annex  16,  Volume  IV  to  the  Chicago 
Convention,  should  be  filed  to  ICAO  under  “Category  A  -  More  exacting  or  exceeds  the 
ICAO Standard or Recommended Practice (SARP)”. This triggers a notification  pursuant to 
Article 38 of the Chicago Convention, regarding point 1.5 of Chapter 1 of Annex 16, Volume 
IV to the Chicago Convention. 

3.2.2  Monitoring,  Reporting  and  Verification  (MRV)  of  aircraft  operator 

annual emissions.  

Annex  I  to  Directive  2003/87/EC  outlines  aviation  activities  in  scope  of  the  EU  ETS.  In 
addition  to  the  flights  specified  in  point  2.1.1  of  Annex  16,  Volume  IV  to  the  Chicago 
Convention, the following flights that are departing from or arriving to an EEA state, are also 
exempted from monitoring requirements: flights under visual flight rules, flights for scientific 
research and testing of aircrafts and public service obligation flights. Annex 16, Volume IV to 
the Chicago Convention exempts only State, military, humanitarian, medical and firefighting 
flights as well as flights preceding or following a humanitarian, medical or firefighting flight, 
provided such flights were conducted with the same aircraft, and were required to accomplish 
the  related  humanitarian,  medical  or  firefighting  activities  or  to  reposition  thereafter  the 
aircraft for its next activity.  This exemption is an additional difference to file to ICAO under 
“Category  C  -  Partially  implemented”.  This  triggers  a  notification  pursuant  to  Article  38  of 
the Chicago Convention, regarding point 2.1.1 of Chapter 2 of Annex 16, Volume IV to the 
Chicago Convention. 

Pursuant to Annex IV to Directive 2003/87/EC, the actual fuel consumption for each flight is 
to  be  reported,  that  includes  also  fuel  consumed  by  the  auxiliary  power  unit.  Therefore, 
according to Implementing Regulation (EU) 2018/2066, aircraft operators above the EU ETS 
small  emitters’  threshold  are  to  use  Method  A  or  Method  B  as  their  Fuel  Use  Monitoring 
Method  to  report  their  annual  CO2  emissions  from  international  flights.  The  same  method 
must be used whether the flights are subject or not to offsetting requirements. 

However,  in  Appendix  2  of  Annex  16,  Volume  IV  to  the  Chicago  Convention,  aircraft 
operators  can  choose  a  Fuel  Use  Monitoring  Method  among  five  methods  covered  in  the 
ICAO  SARPs,  including  Method  A  and  Method  B.  Moreover,  according  to  Chapter  2  of 
Annex 16, Volume  IV to the Chicago Convention,  aircraft operators may choose to  use the 
Fuel  Use  Monitoring  Methods  only  to  report  flights  subject  to  offsetting  requirements  and 
may use an emissions estimation tool to report flights not subject to offsetting requirements.  

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These restrictions under Union law, additional to the standard in Annex 16, Volume IV to the 
Chicago Convention, should be filed to ICAO under “Category A - More exacting or exceeds 
the ICAO Standard or Recommended Practice (SARP)”. These trigger a notification pursuant 
to  Article  38  of  the  Chicago  Convention  on  points  2.2.1.3.1,  2.2.1.3.2,  2.2.1.3.3,  2.2.1.3.4, 
2.2.1.3.5  and  2.2.1.3.6  of  Chapter  2  of  Annex  16,  Volume  IV  to  the  Chicago  Convention, 
which present derogations for when to use a Fuel Use Monitoring Method and when to submit 
updated Emissions Monitoring Plans.  

The small emitters’ threshold, as provided in Article 55(1) of Implementing Regulation (EU) 
2018/2066,  differs  from  the  one  in  the  CORSIA  SARPs.  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  are 
considered small emitters.  

This definition, additional to the standard in point 2.2.1.3.1 of Annex 16, Volume IV to the 
Chicago Convention, is  an additional difference  to  file to  ICAO under “Category A  - More 
exacting or exceeds the ICAO Standard or Recommended Practice (SARP)”. This triggers a 
notification  pursuant  to  Article  38  of  the  Chicago  Convention  notification  regarding  point 
2.2.1.3.1 of Chapter 2 of Annex 16, Volume IV to the Chicago Convention, which applies for 
aircraft operators with annual CO2 emissions from international flights above 50 000 tonnes. 

Pursuant to Article 52 of Implementing Regulation (EU) 2018/2066, the aircraft operator is to 
submit  its  monitoring  plan  to  the  competent  authority  at  the  latest  four  months  before  it 
commences  aviation  activities  covered  by  Annex  I  to  Directive  2003/87/EC.  Aircraft 
operators performing such activity for the first time (that could not be foreseen four months in 
advance of the activity), should submit a monitoring plan to the competent authority without 
undue delay, but no later than six weeks after performance of that activity.   

The timeline set by the SARPs differs from Directive 2003/87/EC. Annex 16, Volume IV to 
the Chicago Convention provides that ICAO contracting states and aircraft operators should 
comply with the timeline defined in Appendix 1. Submission is required only once, unless in 
need  of  a  review.  New  entrants  should  submit  emissions  monitoring  plans  within  three 
months of falling within the scope of applicability. For other aircraft operators (falling within 
the scope of applicability for the first  time without qualifying as new entrants), they should 
submit their plans within three months.  

These  restrictions,  additional  to  the  standard  in  Annex  16,  Volume  IV  to  the  Chicago 
Convention,  should  be  filed  to  ICAO  under  “Category  A  -  More  exacting  or  exceeds  the 
ICAO Standard or Recommended Practice (SARP)”. These trigger a notification pursuant to 
Article 38 of the Chicago Convention regarding 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.  

In accordance with Article 68 of Implementing Regulation (EU) 2018/2066 and Article 27(2) 
of  Implementing  Regulation  (EU)  2018/2067,  only  aircraft  operators  are  to  submit  both  the 
emissions report and the verification report to the competent authority of their administering 
State. Point 2.4.1.5 of Annex 16, Volume IV to the Chicago Convention requires from both 
the  aircraft  operator  and  the  verification  body  to  submit  independently,  a  copy  of  the 
emissions report and associated verification report to the State.  

This difference from the standard in Annex 16, Volume IV to the Chicago Convention, should 
be filed to ICAO under “Category B – other means of compliance to the ICAO Standard or 
Recommended  Practice  (SARP)”.  This  triggers  a  notification  pursuant  to  Article  38  of  the 
Chicago  Convention  regarding  point  2.4.1.5  of  Chapter  2  of  Annex  16,  Volume  IV  to  the 
Chicago Convention.  

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Article  3  of  Implementing  Regulation  (EU)  2018/2067  sets  the  conditions  to  fulfil  to  be  an 
accredited ‘verifier’: a legal person or another legal entity carrying out verification activities 
pursuant  to  the  Implementing  Regulation  (EU)  2018/2067  and  accredited  by  a  national 
accreditation  body  pursuant  to  Regulation  (EC)  No  765/2008  and  the  Implementing 
Regulation  (EU)  2018/2067  or  a  natural  person  otherwise  authorised,  without  prejudice  to 
Article 5(2) of the Implementing Regulation (EU) 2018/2067, at the time a verification report 
is issued. It implies that the emissions report is to be verified by verifiers based in the territory 
of the EEA, which is not a criterion in the SARPs.  

This difference from the standard in Annex 16, Volume IV to the Chicago Convention, should 
be  filed  to  ICAO  under  “Category  A  -  More  exacting  or  exceeds  the  ICAO  Standard  or 
Recommended  Practice  (SARP)”.  This  triggers  a  notification  pursuant  to  Article  38  of  the 
Chicago  Convention  regarding  point  2.4.2.1  of  Chapter  2  of  Annex  16,  Volume  IV  to  the 
Chicago Convention.  

Finally,  the  aircraft  operator  is  to  fill  data  gaps  in  accordance  with  Article  66(2)  of 
Implementing Regulation (EU) 2018/2066, using either conservative surrogate data values or 
data from  an  emissions estimation  tool provided that the data gaps  do not  exceed 5% of all 
reported flights, i.e. all international flights. If it exceeds this threshold, the aircraft operator is 
to take remedial action to improve the monitoring methodology.  

This  difference,  additional  to  the  standard  in  Annex  16,  Volume  IV  to  the  Chicago 
Convention,  should  be  filed  to  ICAO  under  “Category  A  -  More  exacting  or  exceeds  the 
ICAO Standard or Recommended Practice (SARP)”. This triggers a notification  pursuant to 
Article  38  of  the  Chicago  Convention  regarding  point  2.5.1.1  of  Chapter  2  of  Annex  16, 
Volume  IV  to  the  Chicago  Convention,  which  applies  a  threshold  of  5%  of  international 
flights subject to offsetting requirements. 

3.2.3 Offsetting requirements  

Implementing  Regulation  (EU)  2024/1879,  provides  for  the  calculation  of  offsetting 
requirements relevant to emissions taking place from 1 January 2023 to 31 December 2026.  

This calculation formula is the following: 

ORy = OEy * SGFy where:  

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

OEy  =  aircraft  operator’s  CO2  emissions  from  international  flights  covered  in  the 
given year y;  

SGFy = Sector’s Growth Factor. 

This  formula  follows  the  SARPs  calculation  method,  however  Article  25a(3)  of  Directive 
2003/87/EC  requires  the  publication  of  a  list  of  states  which  are  considered  to  be  applying 
CORSIA. That list is updated every year to acknowledge new states volunteering in CORSIA 
but still differs from the ICAO list, as it excludes EEA countries, Switzerland and the United 
Kingdom  as  those  states apply  their regional  emissions trading  systems11 for intra-EEA  and 
flights between EEA countries and Switzerland and the United Kingdom.   

11 

Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a 
system  for  greenhouse  gas  emission  allowance  trading  within  the  Union  and  amending  Council 
Directive  96/61/EC  (OJ  L  275,  25.10.2003,  p.32-46),  Greenhouse  Gas  Emissions  Trading  Scheme 
(Amendment) Order 2020 (SI 2020 No.1557), Agreement between the European Union and the Swiss 

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It  means  that  even  if  EEA  states  report  their  emissions  to  ICAO  according  to  the  SARPs 
methodology, to facilitate the calculation of the Sectoral Growth Factor, they do not calculate 
offsetting requirements for flights subject to the regional emissions trading systems.  

The  application  of  the  regional  emissions  trading  systems  on  international  flights  between 
EEA States and those between the EEA and Switzerland and the UK obliges aircraft operators 
to address the emissions from these flights. Environmentally, the EU ETS is a more stringent 
instrument than CORSIA, as it addresses not only emissions above the CORSIA baseline, but 
a much larger share of total emissions. 

In 2022, emissions under the EU ETS intra-EEA scope amounted to 49.1 Mt CO2. The total 
number of allowances issued was around 27 million. Free allocation amounted to 23.1 million 
allowances  and  approximatively  3.7  million  aviation  allowances  were  auctioned  in  202212. 
Therefore, over 50% of emissions were addressed in 2022, and the stringency of the EU ETS 
will be further increased by the gradual phasing out of free allowances for the aviation sector 
during  the  2024-2026  period,  with  25%  reduction  in  2024,  50%  reduction  in  2025  and 
complete removal of free allocation as of 2026. 

Until at least 31 December 2026, these emissions covered by the regional emissions trading 
systems  and  thus  not  covered  by  a  CORSIA  offsetting  obligation  for  EEA  based  aircraft 
operators concern flights between EEA countries and those between the EEA and Switzerland 
and the UK. 

In comparison, if CORSIA offsetting requirements were to apply to flights already covered by 
the EU ETS, they would amount to 5Mt CO2 for 2024 based on AERO-MS modelling.  

The  coverage  of  the  flights  between  EEA  countries  and  those  between  the  EEA  and 
Switzerland and the UK is therefore more stringent from an environmental perspective. 

This  restriction,  additional  to  the  standard  in  Annex  16,  Volume  IV  to  the  Chicago 
Convention,  should  be  filed  to  ICAO  under  “Category  A  -  More  exacting  or  exceeds  the 
ICAO Standard or Recommended  Practice (SARP)”. This triggers a notification pursuant to 
Article 38 of the Chicago Convention, regarding points 3.1.4 and 3.2.1 of Chapter 3 Annex 
16, Volume IV to the Chicago Convention.  

In  addition,  in  accordance  with  Article  4(4)  of  Implementing  Regulation  (EU)  2024/1879, 
where  the  sum  of  the  aircraft  operator’s  offsetting  requirements  in  the  3  years  of  a  given 
compliance  period  (OR1  +  OR2  +  OR3)  is  less  than  3  000  tonnes  of  CO2,  EEA  Member 
States  may,  on  a  request  from  the  aircraft  operator,  calculate  no  offsetting  requirements  for 
that  period  for  that  aircraft  operator.  While  in  Annex  16,  Volume  IV  to  the  Chicago 
Convention,  the  aircraft  operator  meeting  the  conditions  of  point  3.4.2  thereof  has  no 
offsetting requirements but can opt to voluntarily offset those emissions. The only difference 
is that instead of voluntarily opting in, the aircraft operator has the possibility of opting out.   

This  restriction,  additional  to  the  standard  in  Annex  16,  Volume  IV  to  the  Chicago 
Convention,  should  be  filed  to  ICAO  under  “Category  A  -  More  exacting  or  exceeds  the 
ICAO Standard or Recommended Practice (SARP)”. This triggers a notification pursuant to 
Article 38 of the Chicago Convention, regarding point 3.4.2 of Chapter 3 Annex 16, Volume 
IV to the Chicago Convention.  

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Confederation on the linking of their greenhouse gas emissions trading systems (OJ L 322, 7.12.2017, 
p. 3–26) 
Report  from  the  Commission  to  the  European  Parliament  and  the  Council  on  the  functioning  of  the 
European carbon market in 2022 pursuant to Articles 10(5) and 21(2) of Directive 2003/87/EC.  

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3.2.4 Eligible Units  

In accordance with Article 11a of Directive 2003/87/EC on project activities, credits must be 
compliant with a certain number of criteria to be considered eligible for compliance with the 
offsetting requirements for CORSIA.  

Pursuant to Article 11a(8) of Directive 2003/87/EC, the Commission is to adopt implementing 
acts  listing  units  eligible  for  compliance  with  CORSIA  for  EEA  aircraft  operators.  These 
include  units  considered  eligible  by  the  ICAO  Council,  if  they  originate  from  States 
participating in CORSIA and being a party to the Paris Agreement.  

This  restriction,  additional  to  the  standard  in  point  4.2.1  of  Annex  16,  Volume  IV  to  the 
Chicago Convention should be filed to ICAO under “Category A - More exacting or exceeds 
the ICAO Standard or Recommended Practice (SARP)”. This triggers a notification pursuant 
to  Article  38  of  the  Chicago  Convention,  regarding  point  4.2.1  of  Chapter  4  of  Annex  16, 
Volume  IV  to  the  Chicago  Convention,  which  specifies:  “The  CORSIA  Eligible  Emissions 
Units  are  only  those  units  described  in  the  ICAO  document  entitled  “CORSIA  Eligible 
Emissions Units”, which meet  the CORSIA Emissions Unit  Eligibility Criteria contained in 
the ICAO document entitled “CORSIA Emissions Unit Eligibility Criteria”. 

In  addition  to  the  requirements  mentioned  above,  Article  11a(1)  of  Directive  2003/87/EC 
provides for the acceptance of two other sorts of credits: 

• 

• 

credits  authorised  by  parties  to  agreements  pursuant  to  paragraph  5  of  Directive 
2003/87/EC; 

credits issued in respect of Union level projects pursuant to Article 24a of Directive 
2003/87/EC. 

More  specifically,  Article  11a(5)  refers  to  agreements  concluded  with  third  countries, 
specifying levels of use. To this date, there are no such agreements with third countries.  

Article 11a(1)[d] refers to credits issued in respect of Union level projects pursuant to Article 
24a  of  Directive  2003/87/EC.  To  this  date,  there  are  no  projects  pursuant  to  Article  24a  of 
Directive 2003/87/EC.  

Given  that  those  credits  have  not  yet  been  authorised  or  issued,  ICAO  does  not  have  to  be 
immediately  informed  about  the  possible  difference  in  Union  law,  which  has  not  yet 
materialised in practice.  

The  EU  Member  States  are  obliged  to  provide  immediate  notification  to  ICAO  once  the 
authorisation  or  issuance  of  these  credits  is  legally  possible.  In  such  case,  the  Commission 
should  inform  the  Council  accordingly  with  an  information  note  and  EU  Member  States 
should  promptly  notify  ICAO  pursuant  to  Article  38  of  the  Chicago  Convention  of  the 
resulting  differences  to  point  4.2.1  of  Chapter  4  of  Annex  16,  Volume  IV  to  the  Chicago 
Convention, as per Article 3(13) and Article 3(14) of this Council Decision. Those differences 
will  be  labelled  as  a  Category  B  difference,  “Other  means  of  compliance”  in  the  EFOD 
(Electronic Filing of Differences) System. 

3.3  Reporting of the Difference to the Commission 

Following  the  filing  of  the  differences  to  ICAO,  and  no  later  than  two  months  after  the 
adoption  of  this  Council  Decision,  EU  Member  States  will  inform  the  Commission  of  the 
differences  filed.  This  is  necessary  to  ensure  the  provisions  of  this  Council  Decision  have 
been respected. 

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4. 

LEGAL BASIS  

4.1.  Procedural legal basis 

4.1.1. Principles 

Article 218(9) of the Treaty on the Functioning of the European Union (TFEU) provides for 
decisions establishing “the positions to be adopted on the Union’s behalf in a body set up by 
an  agreement,  when  that  body  is  called  upon  to  adopt  acts  having  legal  effects,  with  the 
exception of acts supplementing or amending the institutional framework of the agreement”. 

Article 218(9) TFEU applies regardless of whether the Union is a member of the body or a 
party to the agreement13. 

The concept of “acts having legal effects” includes acts that have legal effects by virtue of the 
rules of international law governing the body in question. It also includes instruments that do 
not  have  a  binding  effect  under  international  law,  but  that  are  “capable  of  decisively 
influencing the content of the legislation adopted by the EU legislature”14. 

4.1.2. Application to the present case 

ICAO is a body set up by an international agreement, namely the Chicago Convention.  

The  adoption  of  the  second  edition  of  Annex  16,  Volume  IV  to  the  Chicago  Convention  is 
binding on the Union in accordance with Article 90 of the Chicago Convention. 

The notification of differences to be made by EU Member States has legal effects because it 
may  influence  how  ICAO  standards  will  be  implemented  by  Member  States,  in  a  matter 
covered by common rules.  

Therefore, the procedural legal basis for the proposed decision is Article 218(9) TFEU. 

4.2.  Substantive legal basis 

In accordance with Article 192(1) and Article 191 TFEU, the European Union shall contribute 
to the pursuit, inter alia, of the following objectives: preserving, protecting, and improving the 
quality of the environment; promoting measures at international level to deal with regional or 
worldwide environmental problems, and in particular combating climate change. 

4.2.1. Principles 

The  substantive  legal  basis  for  a  decision  under  Article  218(9)  TFEU  depends  primarily  on 
the objective and content of the envisaged act in respect of which a position is taken on the 
Union's  behalf.  If the  envisaged act  pursues two  aims or has two components  and if one of 
those  aims  or  components  is  identifiable  as  the  main  one,  whereas  the  other  is  merely 
incidental, the decision under Article 218(9) TFEU must be founded on a single substantive 
legal basis, namely that required by the main or predominant aim or component. 

13 

14 

EN 

Judgment  of 
ECLI:EU:C:2014:2258, paragraph 64. 
Judgment  of 
ECLI:EU:C:2014:2258, paragraphs 61 to 64. 

the  Court  of  Justice  of  7  October  2014,  Germany  v  Council,  C-399/12, 

the  Court  of  Justice  of  7  October  2014,  Germany  v  Council,  C-399/12, 

9 

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4.2.2. Application to the present case 

The notification of differences to be made by EU Member States has legal effects because it 
may  influence  how  ICAO  standards  will  be  implemented  by  Member  States,  in  a  matter 
covered by common rules.  

The main objective and content of the envisaged act relate to climate policy, in the context of 
international aviation. 

Therefore, the substantive legal basis of the proposed decision is Article 192(1) TFEU. 

4.3.  Conclusions 

The legal basis of the proposed decision should be Article 192(1) TFEU, in conjunction with 
Article 218(9) TFEU. 

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2025/0065 (NLE) 

Proposal for a 

COUNCIL DECISION 

on the position to be taken on behalf of the European Union 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 

THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  on  the  Functioning  of  the  European  Union,  and  in  particular 
Article 192(1), in conjunction with Article 218(9) thereof, 

Having regard to the proposal from the European Commission, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

15 
16 

The Chicago Convention on International Civil Aviation (the “Convention”) aiming to 
regulate international  air transport,  entered into force on 4  April 1947.  It established 
the International Civil Aviation Organization (ICAO). 

The Member States of the Union (the “EU Member States”) are contracting states of 
that Convention and members of ICAO, while the Union has observer status in certain 
ICAO bodies. 

Pursuant to Article 54 of the Convention, the ICAO Council may adopt International 
Standards and Recommended Practices (“SARPs”). 
The  21st  Conference  of  the  Parties  to  the  United  Nations  Framework  Convention  on 
Climate  Change  was  concluded  in  December  2015  by  the  adoption  of  the  Paris 
Agreement  whose  objective  is  to  limit  global  temperature  increase  below  2°C 
compared to pre-industrial levels, and to pursue efforts to limit temperature increase to 
1.5°C.  All  sectors  of  the  economy  should  contribute  to  achieving  these  emission 
reductions, including international aviation. 

The 39th ICAO General Assembly in 2016 decided to develop a global market-based 
mechanism to limit greenhouse gas emissions from international aviation at their 2020 
levels15. The Union position in that regard was established by Council Decision (EU) 
2016/91516. 

The ICAO Council, at the tenth meeting of its 214th session, adopted the first edition 
of  Annex  16,  Volume  IV  to  the  Convention:  the  International  Standards  and 
Recommended  Practices  on  Environmental  Protection  -  Carbon  Offsetting  and 
Reduction Scheme for International Aviation (“CORSIA”). 

https://www.icao.int/environmental-protection/Documents/Resolution_A39_3.pdf 
Council Decision (EU) 2016/915 of May 2016 on the position to be taken on behalf of the European 
Union with regard to the international instrument to be drawn up within the ICAO bodies and intended 
to  lead  to  the  implementation  from  2020  of  a  single  global  market-based  measure  for  international 
aviation emissions (OJ L 153, 10.6.2016, p. 32) 

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(7) 

(8) 

(9) 

The ICAO Council, at its 228th Session, adopted Amendment 1 to Annex 16, Volume 
IV  to  the  Chicago  Convention,  resulting  from  proposed  amendments  by  the 
Committee on Aviation Environmental Protection and from the outcome of the 2022 
CORSIA periodic review. The resulting second edition of Annex 16, Volume IV to the 
Chicago Convention became applicable on 1 January 2024.  

Given that there are certain differences between Union law and the second edition of 
Annex  16,  Volume  IV  to  the  Chicago  Convention,  a  Union  position  should  be 
established  on  the  notification  of  differences  pursuant  to  Article  38  of  the  Chicago 
Convention.  

The following notification of the resulting differences is proposed at this stage because 
the  relevant  EU  legislation  as  regard  the  implementation  of  CORSIA  in  the  EU  has 
been adopted. 

(10)  As communicated to the ICAO Secretariat,  and acknowledged by the Secretariat, the 
annual  CO2  emissions  for  all  State  pairs  reported  by  Member  States  to  the  ICAO 
Secretariat as subject to offsetting requirements is without prejudice to the calculation 
of offsetting requirements and the quantity of CORSIA Eligible Units to be cancelled 
to demonstrate compliance.  

(11)  Article  38  of  the  Convention  covers  departures  from  international  standards  and 
procedures.  In  accordance  with  its  terms,  any  ICAO  contracting  state  which  finds  it 
impracticable  to  comply  in  all  respects  with  any  such  international  standard  or 
procedure,  or  to  bring  its  own  regulations  or  practices  into  full  accord  with  any 
international  standard  or  procedure  after  amendment  of  the  latter,  or  which  deems  it 
necessary  to  adopt  regulations  or  practices  differing  in  any  particular  respect  from 
those established by an international standard, needs to give immediate notification to 
ICAO  of  the  differences  between  its  own  practice  and  that  established  by  the 
international standard. 

(12)  Council Decision (EU) 2018/2027 notified differences between Directive 2003/87/EC 
and the first edition of Annex 16, Volume IV to the Chicago Convention. These apply 
to  both  the  monitoring,  reporting  and  verification  (MRV)  requirements  and  to 
offsetting requirements and are still valid.  

(13)  With the adoption of Commission Delegated Regulation (EU) 2019/160317, as regards 
measures adopted by the International Civil Aviation Organization for the monitoring, 
reporting  and  verification  (MRV)  of  aviation  emissions  for  the  purpose  of 
implementing  a  global  market-based  measure,  the  Union  applies  MRV  requirements 
as per Annex 16, Volume IV to the Chicago Convention. The full application of MRV 
requirements guarantees  the inclusion of the state pairs emissions in  Chapter 3  point 
3.1 of Annex 16, Volume IV to the Chicago Convention. In consequence, the Sectoral 
Growth Factor is  not  affected by any difference  in  the implementation  of Annex 16, 
Volume IV to the Chicago Convention by EEA States.  

17 

Commission  Delegated  Regulation  (EU)  2019/1603  of  18  July  2019  supplementing  Directive 
2003/87/EC  of  the  European  Parliament  and  of  the  Council  as  regards  measures  adopted  by  the 
International  Civil  Aviation  Organisation  for  the  monitoring,  reporting  and  verification  of  aviation 
emissions for the purpose of implementing a global market-based measure (OJ L 250, 30.9.2019, p. 10–
13) 

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(14) 

In  2023,  Directive  (EU)  2023/958  of  the  European  Parliament  and  of  the  Council 
the 
amended  Directive  2003/87/EC.  One  of 
implementation of CORSIA in the European Union.  

its  objectives  was 

to  pursue 

(15)  Directive 2003/87/EC applies irrespective of the nationality of the aircraft operator and 
applies  without  distinction  to  flights  within  and  between  EU  Member  States  and/or 
EEA countries. 

(16)  Article  12  of  Directive  2003/87/EC  provides  for  the  adoption  by  the  European 
Commission  of  implementing  acts  specifying  the  methodology  for  the  calculation  of 
offsetting requirements for aircraft operators.  

(17)  On 9 July 2024, Commission Implementing Regulation (EU) 2024/1879 laying down 
rules  for  the  application  of  Directive  2003/87/EC  as  regards  the  calculation  of 
offsetting  requirements  for  the  purpose  of  CORSIA  (the  “Implementing  Regulation 
(EU) 2024/1879”) was adopted.  

(18)  Pursuant to Article 25a(3) of Directive 2003/87/EC, the Commission adopts annually a 
list of states, other than EEA countries, Switzerland and the United Kingdom, which 
are  considered  to  be  applying  CORSIA.  In  accordance  with  Directive  2003/87/EC, 
offsetting requirements will be calculated for operators based in EU Member States for 
all flights between states participating in CORSIA, with the exception of flights within 
the  EEA  and  between  the  EEA  and  Switzerland  and  the  United  Kingdom.  This 
difference should be communicated to ICAO. 

(19)  According to Implementing Regulation (EU) 2024/1879, small operators are to opt out 
of  obligations  to  offset  emissions,  while  Annex  16,  Volume  IV  to  the  Chicago 
Convention exempts them by default and they may opt in.  This difference should be 
communicated to ICAO. 

(20) 

In  accordance  with  Directive  2003/87/EC,  CORSIA  eligible  units  are  those 
determined by the ICAO Council, provided they originate from a state implementing 
the  Paris  Agreement  and  participating  in  CORSIA.  This  difference  should  be 
communicated to ICAO. 

(21)  According to Implementing Regulation (EU) 2018/2066 and Implementing Regulation 
(EU)  2018/2067,  the  emissions  report  and  the  independent  verification  report  do  not 
need to be transmitted directly by the verifier to the national authorities, as opposed to 
Annex 16, Volume IV to the Chicago Convention, which requires direct transmission. 
This difference should be communicated to ICAO. 

(22)  According to  Implementing Regulation (EU) 2018/2066, aircraft operators are to use 
surrogate data for a maximum of 5% of all their reported flights. Annex 16, Volume 
IV  limits  this  to  5%  of  flights  subject  to  offsetting  requirements.  This  difference 
should be communicated to ICAO.  

(23)  Pursuant  to  Directive  2003/87/EC,  in  addition  to  the  flights  specified  in  Annex  16, 
Volume IV to the Chicago Convention, the following flights are also exempted from 
monitoring requirements: flights under visual flight rules, flights for scientific research 
and testing of aircrafts and public service obligation flights. This difference should be 
communicated to ICAO. 

(24)  According to Implementing Regulation (EU) 2018/2066, aircraft operators not eligible 
to use emissions estimation tools are to use Method A or Method B as their Fuel Use 
Monitoring Methods. They are to use the same methods to report all flights, including 

EN 

13 

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flights  which  are  not  subject  to  offsetting  requirements.  This  difference  should  be 
communicated to ICAO.  

(25)  According to  Implementing  Regulation  (EU) 2018/2066, the timing when an aircraft 
operator  can  submit  an  updated  Emissions  Monitoring  Plan  in  case  of  significant 
change  is  shorter  than  that  foreseen  by  the  SARPs.  This  difference  should  be 
communicated to ICAO.  

(26) 

In accordance with Implementing Regulation (EU) 2018/2066, each aircraft operator is 
to  have  its  own  distinct  monitoring  plan  and  submit  separate  reports,  regardless  of 
whether it is a subsidiary or a wholly owned entity of another  aircraft operator. This 
difference should be communicated to ICAO. 

(27)  According  to  Implementing  Regulation  (EU)  2018/2066,  the  reporting  deadline  for 
aircraft operators is 31 March each year, for the submission of emissions data from the 
preceding  calendar  year,  while  the  CORSIA  SARPs  require  the  submission  by  30 
April each year. This difference should be communicated to ICAO. 

(28) 

In  accordance  with  Implementing  Regulation  (EU)  2018/2066,  the  aircraft  operator 
submits  its  monitoring  plan:  (i)  at  least  four  months  prior  to  commencing  aviation 
activities  covered  by  Annex  I  to  Directive  2003/87/EC,  or  (ii)  without  undue  delay 
after the start of such activities, but no later than six weeks thereafter. This difference 
should be communicated to ICAO. 

(29)  Pursuant  to  Implementing  Regulation  (EU)  2018/2067,  the  emissions  report  is  to  be 
verified by verifiers  accredited by national  accreditation body of one of the states of 
the  European  Economic  Area,  while  the  CORSIA  SARPs  do  not  contain  such 
restriction. This difference should be communicated to ICAO. 

(30)  To  this  date,  there  are  no  credits  authorised  by  parties  to  agreements  pursuant  to 
paragraph  5  of  Directive  2003/87/EC,  nor  credits  issued  in  respect  of  Union  level 
projects  pursuant  to  Article  24a  of  Directive  2003/87/EC.  There  is  no  difference  in 
practice.  Upon  authorisation  of  credits  from  projects  in  accordance  with  agreements 
concluded with third countries or the issuance of credits from projects administered by 
EU Member States  aimed at  reducing greenhouse gas emissions not  already  covered 
by Directive 2003/87/EC, or both, Member States should notify ICAO of differences 
that such credits may be used for compliance with CORSIA. 

(31) 

In  such  case  the  Commission  should  inform  the  Council  accordingly  with  an 
information note and EU Member States should promptly notify ICAO.  

(32)  The EU Member States should inform the Commission of the differences they filed to 
ICAO once they are filed, no later than two months following the entry into force of 
this act. 

(33) 

It is appropriate to establish the position to be taken on the Union's behalf in the ICAO 
Council, as the adoption of the second edition of Annex 16, Volume IV is binding on 
the Member States pursuant to Article 90 of the Chicago Convention. 

(34)  The  Union's  position  is  to  be  expressed  by  all  Member  States  of  the  Union,  acting 

jointly in the interest of the Union,  

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HAS ADOPTED THIS DECISION: 

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 
(CORSIA),  “CO2  Offsetting 
requirements”, with the following Difference Details:  

International  Aviation 

for 

“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 

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Reduction  Scheme 
requirements”, with the following Difference Details:  

International  Aviation 

for 

(CORSIA),  “CO2  Offsetting 

“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”. 

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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 1008/200818.” 

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”. 

18 

Regulation (EC) No 1008/2008 of the European Parliament and of the Council of 24 September 2008 
on common rules for the operation of air services in the Community (OJ L 293, 31.10.2008, p. 3-20) 

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7. 

8. 

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”. 

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 
(CORSIA), 
for 
“Administration”, with the following Difference Details: 

International  Aviation 

“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.” 

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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 
(CORSIA), 
for 
“Monitoring, Reporting and Verification (MRV) of Aeroplane Operator Annual CO2 
emissions”, with the following Difference Details: 

International  Aviation 

“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 

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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. 

This Decision is addressed to the Member States. 

Done at Brussels, 

Article 5 

For the Council 
The President 

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