Scope
The new CORSIA EU scope came into effect with Commission Implementing Regulation (EU) 2024/622 of 22 February 2024, which outlines the list of States considered to be applying CORSIA for the purposes of Directive 2003/87/EC of the European Parliament and the Council for emissions in 2023. This list, which defines the scope of routes requiring offsetting under CORSIA, will be updated and published annually. EEA countries, Switzerland, and the United Kingdom are excluded from this list because routes between these countries fall under the scope of the EU ETS, CH ETS, and/or UK ETS.
CORSIA Annual Sector Growth Factor (SGF)
For aircraft operators falling under administration of the Netherlands for CORSIA, the NEa reported 2023 emissions to ICAO before the required deadline of 31 July 2024. ICAO will use the submitted information to calculate the 2023 growth factor. Based on this growth factor, the NEa will determine your offsetting obligation in accordance with the calculation method defined by Commission Implementing Regulation (EU) 2024/1879 of 9 July 2024, which sets out the rules for applying Directive 2003/87/EC regarding the calculation of offsetting requirements for CORSIA. The NEa will notify you of your offsetting obligation for 2023, by November 30th 2024. In 2021 and 2022, there was no growth compared to the 2019 baseline, which has resulted in no offsetting obligation to date.
Anticipated regulations
Two additional implementing regulations related to CORSIA implementation in the EU are anticipated in Q4 of 2024 and Q1 of 2025. These regulations will provide a detailed overview of CORSIA-eligible fuels, guidelines for CORSIA emissions unit cancellation reports, and specific eligibility requirements for units that EU airlines can use for offsetting. Based on your offsetting obligation for the 2021-2023 period, you will need to submit your first "unit cancellation report" by March 31, 2025, in accordance with the requirements set out in these implementing regulations.
For a timeline please see below:
