Regulation (EU) 2015/757 of the European Parliament and of the Council of 29 April 2015 on the monitoring, reporting and verification of carbon dioxide emissions from maritime transport, and amending Directive 2009/16/EC (Text with EEA relevance)

• (b) the density measured by the fuel supplier at fuel uplift and recorded on the fuel invoice or BDN;

• (c) the density measured in a test analysis conducted in an accredited fuel test laboratory, where available.

The actual density shall be expressed in kg/cubic meter and determined for the applicable temperature for a specific measurement. In cases for which actual density values are not available, a standard density factor for the relevant fuel type shall be applied once assessed by the verifier.

3. Method C: Flow meters for applicable combustion processes

This method is based on measured fuel flows on board. The data from all flow meters linked to relevant greenhouse gas emission sources shall be combined to determine all fuel consumption for a specific period.

The period means the time between two port calls or time within a port. For the fuel used during a period, the fuel type and the sulphur content need to be monitored.

The calibration methods applied and the uncertainty associated with flow meters used shall be specified in the monitoring plan.

Where the amount of fuel consumed is determined in units of volume, expressed in cubic meters, the company shall convert that amount from volume to mass by using actual density values. The company shall determine the actual density by using one of the following:

• (a) on-board measurement systems;

• (b) the density measured by the fuel supplier at fuel uplift and recorded on the fuel invoice or BDN;

• (c) the density measured in a test analysis conducted in an accredited fuel test laboratory, where available.

The actual density shall be expressed in kg/cubic meter and determined for the applicable temperature for a specific measurement. In cases for which actual density values are not available, a standard density factor for the relevant fuel type shall be applied once assessed by the verifier.

4. Method D: Direct greenhouse gas emissions measurement

The direct greenhouse gas emissions measurements may be used for voyages and for greenhouse gas emissions occurring within ports located in a Member State’s jurisdiction. For ships for which CO2 reporting is based on this method applied to all emissions sources on board the ship, the fuel consumption shall be calculated using the measured CO2 emissions and the applicable emission factors of the relevant fuels and emission sources.

This method is based on the determination of greenhouse gas emissions flows in exhaust gas stacks (funnels) by multiplying the greenhouse gas concentrations of the exhaust gas with the exhaust gas flow.

The application of this method to determine emissions of a greenhouse gas shall not prevent companies from applying any other of the methods described under this Part to any other greenhouse gas.

The calibration methods applied and the uncertainty associated with the devices used shall be specified in the monitoring plan.

C. DATA MANAGEMENT AND CONTROL

1. Control system

• 1.1.The company shall carry out a risk assessment to identify sources of risks of errors in the data flow from primary data to final data in the emissions report and shall establish, document, implement and maintain an effective control system to ensure that the reports resulting from data flow activities do not contain misstatements and are in conformity with the monitoring plan and comply with this Regulation.

• The company shall make the risk assessment referred to in the first paragraph available to the administering authority responsible upon request. The company shall also make it available for the purposes of verification.

• 1.2.For the purposes of point 1.1, first paragraph, the company shall establish, document, implement and maintain written procedures, separately from the monitoring plan, for data flow activities as well as for control activities, and include references to and a description of those procedures in the monitoring plan. The company shall make any written documentation of the procedures available to the administering authority responsible upon request. The company shall also make such documentation available for the purposes of verification.

• 1.3.Control activities referred to in point 1.2 shall include, where applicable:

• (a) quality assurance of the relevant measurement equipment;

• (b) quality assurance of information technology systems ensuring that the relevant systems are designed, documented, tested, implemented, controlled and maintained in a way that ensures processing reliable, accurate and timely data in accordance with the risks identified in accordance with point 1.1;

• (c) segregation of duties in the data flow activities and control activities, as well as management of necessary competencies;

• (d) internal reviews and validation of data;

• (e) corrections and corrective action;

• (f) control of out-sourced processes;

• (g) keeping records and documentation including the management of document versions.

• 1.4.For the purposes of point 1.3(a), the company shall ensure that all relevant measuring equipment is calibrated, adjusted and checked at regular intervals including prior to use, and checked against measurement standards traceable to international measurement standards, where available, and proportionate to the risks identified.

• Where components of the measuring systems cannot be calibrated, the company shall identify those components in the monitoring plan and propose alternative control activities.

• When the equipment is found not to comply with the performance requirements, the company shall promptly take necessary corrective action.

• 1.5.For the purposes of point 1.3(d), the company shall review and validate data resulting from the data flow activities referred to in point 1.2.

• Such review and validation of data shall include the following:

• (a) a check as to whether the data are complete;

• (b) a comparison of the data that the company has obtained, monitored and reported over several years;

• (c) a comparison of data and values resulting from different monitoring methods when more than one monitoring method is applied.

• 1.6.For the purposes of point 1.3(e), the company shall ensure that, where data flow activities or control activities are found not to function effectively, or not to respect the rules set in the documentation of procedures for those activities, corrective action is taken and affected data is corrected without undue delay.

• 1.7.For the purposes of point 1.3(f), where the company outsources one or more data flow activities or control activities referred to in point 1.1, it shall proceed to all of the following:

• (a) check the quality of the outsourced data flow activities and control activities in accordance with this Regulation;

• (b) indicate appropriate requirements for the outputs of the outsourced processes as well as the methods used in those processes;

• (c) check the quality of the outputs and methods referred to in point (b);

• (d) ensure that the outsourced activities are carried out in such a manner that those are responsive to the inherent risks and control risks identified in the risk assessment referred to in point 1.1.

• 1.8.The company shall monitor the effectiveness of the control system, including by carrying out internal reviews and taking into account the findings of the verifier during the verification of emissions reports and of reports referred to in Article 11(2).

• When the company finds the control system ineffective or not commensurate with the risks identified, it shall seek to improve the control system and update the monitoring plan or the underlying written procedures for data flow activities, risk assessments and control activities, as appropriate.

2. Data gaps

• 2.1.Where data relevant for the determination of a ship’s greenhouse gas emissions for one or more voyages are missing, the company shall use surrogate data calculated in accordance with the alternative method(s) indicated in the monitoring plan assessed by the verifier and, where applicable, approved by the administering authority responsible.

• Where data relevant for the determination of a ship’s greenhouse gas emissions for one or more voyages are missing, for which the monitoring plan does not list alternative monitoring methods or alternative data sources for corroborating data or for closing the data gap, the company shall use an appropriate estimation method for determining conservative surrogate data for the respective time period and missing parameter.

• 2.2.Where, for technical reasons, it is temporarily not feasible to apply the monitoring plan satisfactorily assessed by the verifier and, where applicable, approved by the administering authority responsible, the company shall apply a method based on alternative data sources listed in the monitoring plan for the purpose of performing corroborative checks, or, if such an alternative is not contained in the monitoring plan, an alternative method which provides surrogate data or a conservative estimation, until the conditions for application of the approved monitoring plan have been restored.

• The company shall take all necessary measures to achieve a prompt application of the monitoring plan.

• 2.3.Where an estimation method is used in accordance with point 2.1, or where a temporary deviation from the monitoring plan occurs in accordance with point 2.2, the company shall without undue delay develop a written procedure for avoiding this type of data gap in the future and modify the monitoring plan in accordance with Article 7.

ANNEX II

Monitoring of other relevant information

A. MONITORING ON A PER VOYAGE BASIS (ARTICLE 9)

• 1.For the purposes of monitoring other relevant information on a per-voyage basis (Article 9(1)), companies shall respect the following rules:

• (a) the date and hour of departure from berth and arrival at berth shall be considered using Greenwich Mean Time (GMT/UTC). The time spent at sea shall be calculated based on port departure and arrival information and shall exclude anchoring;

• (b) the distance travelled may be either the distance of the most direct route between the port of departure and the port of arrival or the real distance travelled. In the event of the use of the distance of the most direct route between the port of departure and the port of arrival, a conservative correction factor should be taken into account to ensure that the distance travelled is not significantly underestimated. The monitoring plan shall specify which distance calculation is used and, if necessary, the correction factor used.  The distance travelled shall be determined from berth of the port of departure to berth of the port of arrival and shall be expressed in nautical miles;

• (c) transport work shall be determined by multiplying the distance travelled with the amount of cargo carried;

• (d) for passenger ships, the number of passengers shall be used to express cargo carried. For all other categories of ships, the amount of cargo carried shall be expressed either as metric tonnes or as standard cubic metres of cargo, as appropriate;

• (e) for ro-ro ships, cargo carried shall be defined as the mass of cargo on board, determined as the actual mass or as the number of cargo units (trucks, cars, etc.) or occupied lane-metres multiplied by default values for their weight. For the purposes of this Regulation, ‘ro-ro ship’ means a ship designed for the carriage of roll-on-roll-off cargo transportation units or with roll-on-roll-off cargo spaces;

• (f) for container ships, cargo carried shall be defined as the total weight in metric tonnes of the cargo or, failing that, the amount of 20-foot equivalent units (TEU) multiplied by default values for their weight. Where cargo carried by a container ship is defined in accordance with applicable IMO Guidelines or instruments pursuant to the Convention for the Safety of Life at Sea (SOLAS Convention), that definition shall be deemed to comply with this Regulation. For the purposes of this Regulation, ‘container ship’ means a ship designed exclusively for the carriage of containers in holds and on deck;

• (g) the determination of cargo carried for categories of ships other than passenger ships, ro-ro ships and container ships shall enable the taking into account, where applicable, of the weight and volume of cargo carried and the number of passengers carried. Those categories shall include, inter alia, tankers, bulk carriers, general cargo ships, refrigerated cargo ships, vehicle carriers and combination carriers.

• 2.In order to ensure uniform conditions for the application of  point 1(g), the Commission shall adopt, by means of implementing acts, technical rules specifying the parameters applicable to each of the other categories of ships referred to under that point.

• Those implementing acts shall be adopted not later than 31 December 2016 in accordance with the examination procedure referred to in Article 24(2).

• The Commission, by means of implementing acts, may revise, where appropriate, the applicable parameters referred to in  point 1(g). Where relevant, the Commission shall also revise those parameters to take account of amendments to this Annex pursuant to Article 5(2). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 24(2).

• 3.In complying with the rules referred to in  points 1 and 2, companies may also choose to include specific information relating to the ship's ice class and to navigation through ice.

B. MONITORING ON AN ANNUAL BASIS (ARTICLE 10)

For the purposes of monitoring other relevant information on an annual basis, companies shall respect the following rules:

The values to be monitored under Article 10 shall be determined by aggregation of the respective per voyage data.

Average energy efficiency shall be monitored by using at least four indicators: fuel consumption per distance, fuel consumption per transport work, greenhouse gas emissions per distance and greenhouse gas emissions per transport work, which shall be calculated as follows:

Fuel consumption per distance = total annual fuel consumption/total distance travelled

Fuel consumption per transport work = total annual fuel consumption/total transport work

Greenhouse gas emissions per distance = total annual greenhouse gas emissions/total distance travelled

Greenhouse gas emissions per transport work = total annual greenhouse gas emissions/total transport work.

In addition, when relevant, ships may monitor average energy efficiency by using the two following energy efficiency indicators: fuel consumption per time spent at sea and greenhouse gas emissions per time spent at sea, which shall be calculated as follows:

Fuel consumption per time spent at sea = total annual fuel consumption/total time spent at sea

Greenhouse gas emissions per time spent at sea = total annual greenhouse gas emissions/total time spent at sea

In complying with these rules, companies may also choose to include specific information relating to the ship’s ice class and to navigation through ice, as well as other information related to the fuel consumed and greenhouse gas emissions emitted, differentiating on the basis of other criteria indicated in the monitoring plan.

C. MONITORING OF TOTAL AGGREGATED EMISSIONS OF GREENHOUSE GASES COVERED BY DIRECTIVE 2003/87/EC IN RELATION TO MARITIME TRANSPORT ACTIVITIES AND OF THE INFORMATION TO JUSTIFY DEROGATIONS FROM ARTICLE 12(3) OF THAT DIRECTIVE (ARTICLE 10, POINT (K))

1. Rules to monitor on an annual basis a ship’s total aggregated emissions of greenhouse gases covered by Directive 2003/87/EC in relation to maritime transport activities listed in Annex I to that Directive and to be reported under that Directive

Companies shall determine the relevant amounts of each greenhouse gas separately and the total of those amounts expressed in CO2-equivalents.

Companies shall consider the amounts of each type of fuel consumed for maritime transport activities falling within the scope of Directive 2003/87/EC in respect of the period during which the ship was under their responsibility as regards the obligations set out in that Directive.

Companies shall, when applicable, carry out the calculations set out in points 1.1. to 1.7 in the order laid down below.

1.1.   General principle

For the purpose of monitoring the ship’s total aggregated emissions of greenhouse gases to be reported under the Directive 2003/87/EC, companies shall apply the formulae established in Part A of Annex I to this Regulation, considering the types of greenhouse gases emissions covered by Directive 2003/87/EC.

1.2.   Derogation from the general principle and use of emission factors pursuant to Article 14 of Directive 2003/87/EC

By way of derogation from point 1.1, companies shall not apply the rules laid down in Part A of Annex I to this Regulation as regards the determination of the CO2 emission factors where the company uses a fuel complying with the sustainability criteria and greenhouse gas emission saving criteria for the use of biomass established by Directive (EU) 2018/2001 of the European Parliament and of the Council ([^E0007]), with any necessary adjustments for application as set out in Implementing Regulation (EU) 2018/2066. In such cases, the CO2 emission factor of the biomass fraction of the fuel shall be zero.

By way of derogation from point 1.1, companies shall not apply the rules laid down in Part A of Annex I to this Regulation as regards the determination of the CO2 emission factors where the company uses Renewable Fuels of Non-Biological Origin (RFNBO), Recycled Carbon Fuel (RCF) or synthetic low-carbon fuel. In such cases, the CO2 emission factor shall be determined in accordance with Implementing Regulation (EU) 2018/2066.

1.3.   Derogation from the general principle in the case of a voyage between a port under the jurisdiction of a Member State and a port outside the jurisdiction of a Member State

In accordance with the geographical scope referred to in Article 3ga of Directive 2003/87/EC, the amounts calculated in accordance with points 1.1 and 1.2 of this Part shall be multiplied by 50 % where the greenhouse gas emissions are released by a ship performing either a voyage departing from a port of call under the jurisdiction of a Member State and arriving at a port of call outside the jurisdiction of a Member State, or a voyage departing from a port of call outside the jurisdiction of a Member State and arriving at a port of call under the jurisdiction of a Member State.

1.4.   Derogation from the general principle in the case of CO2 emissions referred to in Article 12(3a) and (3b) of Directive 2003/87/EC

By way of derogation from point 1.1, where CO2 emissions fall within the scope of Article 12(3a) or (3b) of Directive 2003/87/EC, the amounts of such emissions calculated in accordance with points 1.1, 1.2 and 1.3 of this Part shall be multiplied by zero.

1.5.   Derogation from the general principle in the case of greenhouse gas emissions from a voyage or activities referred to in Article 12(3-d), (3-c) or (3-b) of Directive 2003/87/EC

By way of derogation from point 1.1, where the greenhouse gas emissions fall within the scope of Article 12(3-d), (3-c), or (3-b) of Directive 2003/87/EC, the amounts calculated in accordance with points 1.1 to 1.4 of this Part shall be multiplied by zero.

1.6.   Calculation of the ship’s total aggregated emissions of greenhouse gases to be reported under Directive 2003/87/EC in the case that the company wants to benefit from the derogation provided for in Article 12(3-e) of that Directive

Companies that want to benefit from the derogation for ice-class ships provided for in Article 12(3-e) of Directive 2003/87/EC shall deduct 5 % from the amounts calculated in accordance with points 1.1 to 1.5 of this Part, as applicable.

1.7.   Calculation of the ship’s total aggregated emissions of greenhouse gases to be reported under Directive 2003/87/EC, taking into account Article 3gb of that Directive

In respect of the emissions for the reporting years 2024 and 2025, companies shall apply the phase-in percentages provided for in Article 3gb of Directive 2003/87/EC to the amounts calculated in accordance with points 1.1 to 1.6 of this Part, as applicable. Companies shall aggregate the amounts of each gas to calculate the ship’s total aggregated emissions of greenhouse gases to be reported under Directive 2003/87/EC.

2. Monitoring of the necessary information to justify the application of any relevant derogation from Article 12(3) of Directive 2003/87/EC

• 2.1.Where the greenhouse gas emissions fall under the scope of Article 12(3-d), (3-c), or (3-b) of Directive 2003/87/EC, companies shall monitor, for the period during which the ship was under their responsibility, the following information for each type of derogation provided for in those provisions, on a per-voyage basis:

• (a) the port of departure and port of arrival including the data and hour of departure and arrival;

• (b) amount and emission factor for each type of fuel consumed, taking into account the provisions laid down in point 1.2;

• (c) greenhouse gas emissions emitted, calculated in accordance with points 1.1, 1.2 and 1.3;

• (d) the distance travelled;

• (e) time spent at sea.

• 2.2.Where all the greenhouse gas emissions released by a ship during a reporting period fall within the scope of Article 12(3-d), (3-c) or (3-b) of Directive 2003/87/EC and where, according to its schedule, the ship performs more than 300 voyages during that reporting period, the company shall not be obliged to monitor the information referred to in point 2.1 of this Part on a per-voyage basis in respect of that ship during that reporting period.

• 2.3.Where the greenhouse gas emissions fall under the scope of Article 12(3-e) of Directive 2003/87/EC, companies shall provide information relating to the ice class of the ship.

ANNEX III

Elements to be taken into account for the delegated acts provided for in Articles 15 and 16

A. VERIFICATION PROCEDURES

• — Competencies of verifiers,

• — documents to be provided by companies to verifiers,

• — risk assessment to be carried out by verifiers,

• — assessment of the conformity of the monitoring plan,

• — verification of the emissions report,

• — materiality level,

• — reasonable assurance of verifiers,

• — misstatements and non-conformities,

• — content of the verification report,

• — recommendations for improvements,

• — communication between companies, verifiers and the Commission.

B. ACCREDITATION OF VERIFIERS

• — How accreditation for shipping activities can be requested,

• — how verifiers will be assessed by the national accreditation bodies in order to issue an accreditation certificate,

• — how the national accreditation bodies will perform the surveillance needed to confirm the continuation of the accreditation,

• — requirements for national accreditation bodies in order to be competent to provide accreditation to verifiers for shipping activities, including reference to harmonised standards.

[^E0001]: 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).

[^E0002]: Regulation (EC) No 1367/2006 of the European Parliament and of the Council of 6 September 2006 on the application of the provisions of the Aarhus Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters to Community institutions and bodies (OJ L 264, 25.9.2006, p. 13).

[^E0003]: Regulation (EC) No 1406/2002 of the European Parliament and of the Council of 27 June 2002 establishing a European Maritime Safety Agency (OJ L 208, 5.8.2002, p. 1).

[^E0004]: Regulation (EU) No 525/2013 of the European Parliament and of the Council of 21 May 2013 on a mechanism for monitoring and reporting greenhouse gas emissions and for reporting other information at national and Union level relevant to climate change and repealing Decision No 280/2004/EC (OJ L 165, 18.6.2013, p. 13).

[^E0005]: OJ L 123, 19.5.2015, p. 55.’

[^E0007]: Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (OJ L 328, 21.12.2018, p. 82).