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European Union

EU ETS for aviation: 2023 reforms and CORSIA integration - scope including EEA-UK/Switzerland routes, derogations to 2026, operator obligations, allowance phase-out, and non-CO2 reporting

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Practice notes
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EU ETS content—overview

This Practice Note summarises the principal elements of Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003, which established the greenhouse gas emission allowance trading scheme known as the EU Emissions Trading System (EU ETS) (formerly the EU emissions trading scheme), as it pertains to the aviation sector. It explains the application of the EU ETS to aviation activities, highlighting significant exclusions and derogations, and outlines the main responsibilities of aircraft operators, including monitoring, reporting and verification, alongside the mechanisms for auctioning, free allocation, and surrender of allowances. It also describes how the EU ETS aligns with the International Civil Aviation Organisation (ICAO) Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA). For further practical guidance on different aspects of the EU emissions trading system, refer to these Practice Notes:

  • EU Emissions Trading System (ETS)—outline
  • EU Emissions Trading System (ETS) Phase IV—Directive 2003/87/EC
  • EU Emissions Trading System (ETS) for maritime transport
  • EU Emissions Trading System (ETS II) for buildings, road transport, and additional sectors

European Green Deal—reform of the EU ETS

On 14 July 2021, the Commission adopted a...

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Web page updated on 29/05/2026

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