Commission Delegated Regulation (EU) 2023/2776 of 12 October 2023 amending Regulation (EU) 2015/757 of the European Parliament and of the Council as regards the rules for monitoring greenhouse gas emissions and other relevant information from maritime transport

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) 2015/757 of the European Parliament and of the Council of 29 April 2015 on the monitoring, reporting and verification of greenhouse gas emissions from maritime transport, and amending Directive 2009/16/EC (1), and in particular Article 5(2) thereof,

Whereas:

(1) Regulation (EU) 2015/757 lays down rules for the accurate monitoring, reporting and verification of greenhouse gas emissions and of other relevant information from ships arriving at, within or departing from ports under the jurisdiction of a Member State, in order to promote the reduction of greenhouse gas emissions from maritime transport in a cost-effective manner.

(2) Annex I to Regulation (EU) 2015/757 lays down the methods for monitoring CO2 emissions on the basis of fuel consumption. Annex II to Regulation (EU) 2015/757 lays down the rules for the monitoring of other relevant information.

(3) Regulation (EU) 2023/957 of the European Parliament and of the Council (2) amended Regulation (EU) 2015/757, in particular to provide for the inclusion of maritime transport activities in the EU Emissions Trading System (the ‘EU ETS’) and for the monitoring, reporting and verification of methane (CH4) and nitrous oxide (N2O) emissions.

(4) Part A of Annex I to Regulation (EU) 2015/757 provides that CO2 emissions are to be calculated by multiplying emission factors by fuel consumption. Part A should be amended to provide revised formulae to take into account the inclusion of CH4 and N2O emissions within the scope of Regulation (EU) 2015/757. Since CH4 emissions can originate from amounts of fuels not combusted but released into the atmosphere as slipped emissions, the formulae under Part A of Annex I should be revised to take account of this possibility. In the light of technological and scientific developments in the maritime sector and most notably the future uptake of new fuel types, the list of standard fuels and emissions factors provided in Part A of Annex I should be updated.

(5) Part B of Annex I to Regulation (EU) 2015/757 sets out monitoring methods to determine fuel consumption. To ensure the proper and effective operation of the EU ETS, it is necessary to differentiate between the calculation approach for greenhouse gas emissions provided for under methods A, B, and C set out in Part B of that Annex, and the measurement approach provided for under method D set out in that Part.

(6) To further support the robustness of the monitoring system, in particular in light of the inclusion of maritime transport emissions in the EU ETS, and in accordance with the common principles for monitoring and reporting set in Article 4 of Regulation (EU) 2015/757, companies should establish procedures for data flow and control activities and include the relevant descriptions of such procedures in the monitoring plan referred to in Article 6 of that Regulation. Companies should further be provided with rules for the treatment of data gaps covering cases of missing data or temporary non-applicability of the monitoring plan. A new Part C on data management and control should therefore be added to Annex I to Regulation (EU) 2015/757.

(7) Part B of Annex II to Regulation (EU) 2015/757 details rules on the monitoring of other relevant information on an annual basis by companies, in accordance with Article 10 of that Regulation. The amendments to Regulation (EU) 2015/757 introduced by Regulation (EU) 2023/957 brought CH4 and N2O within the scope of Regulation (EU) 2015/757. The indicators to monitor the average energy efficiency of ships need to be adapted accordingly and further be expressed as CO2-equivalent values.

(8) Article 10 of Regulation (EU) 2015/757 lists the parameters that companies are to monitor on an annual basis to comply with their reporting obligations pursuant to Article 11 of that Regulation. Article 10, point (k), of that Regulation states that companies are to monitor, on an annual basis, the total aggregated emissions of greenhouse gases covered by Directive 2003/87/EC of the European Parliament and of the Council (3) in relation to maritime transport activities in accordance with Annex I to that Directive. That monitoring is to be carried out in accordance with Part A of Annex I to Regulation (EU) 2015/757 and Part B of Annex II to that Regulation. It is necessary to add a new Part C to Annex II, setting out the rules for the monitoring on an annual basis of a ship’s total aggregated greenhouse gas emissions. It is further appropriate to establish rules on the monitoring of the necessary information to justify the application of any relevant derogation from Article 12(3) of Directive 2003/87/EC provided for in Article 12(3-e) to (3-b) of that Directive.

(9) For a given ship, the emissions of greenhouse gases covered by Directive 2003/87/EC might differ from the emissions of greenhouse gases covered by Regulation (EU) 2015/757, including because of the geographical scope referred to in Article 3ga of Directive 2003/87/EC. The rules for the monitoring of a ship’s total aggregated emissions of greenhouse gases pursuant to Article 10, point (k) of Regulation (EU) 2015/757 should be based on the revised formulae in Part A of Annex I to that Regulation. To take into account the rules on the greenhouse gas emissions covered by Directive 2003/87/EC, Annex II to Regulation (EU) 2015/757 should provide for a set of derogations to be applied to the revised formulae in Part A of Annex I to that Regulation, as well as the order for their application as presented therein. To align Annex II to Regulation (EU) 2015/757 with the implementing acts adopted under Article 14(1) of Directive 2003/87/EC, rules should be established for the treatment of biomass, renewable fuels of non-biological origin and recycle carbon fuel, as a derogation to the general rule. Further derogations should be established to reflect the inclusion of maritime transport greenhouse gas emissions in the EU ETS, notably concerning the application of the geographical scope referred to in Article 3ga of Directive 2003/87/EC, the treatment of greenhouse gas emissions falling within the scope of Article 12(3a) and (3b) of that Directive, the treatment of greenhouse gas emissions falling within the scope of Article 12(3-d), (3-c) and (3-b) of that Directive, the application of the derogation provided for in Article 12(3-e) of that Directive, and the phase-in requirements provided for in Article 3gb of that Directive.

(10) Regulation (EU) 2015/757 should therefore be amended accordingly.

(11) Maritime transport greenhouse gas emissions will be included in the EU ETS from the reporting period starting on 1 January 2024 and methane and nitrous oxide emissions will be included in the scope of Regulation (EU) 2015/757 from the reporting period starting on 1 January 2024. It is therefore appropriate for the provisions of this Regulation to apply from 1 January 2024,

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EU) 2015/757 is amended as follows:

(1) Annex I is replaced by the text in Annex I to this Regulation;

(2) Annex II is amended in accordance with Annex II to this Regulation.

Article 2

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2024.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 12 October 2023.

For the Commission The President Ursula VON DER LEYEN

(1) OJ L 123, 19.5.2015, p. 55.

(2) Regulation (EU) 2023/957 of the European Parliament and of the Council of 10 May 2023 amending Regulation (EU) 2015/757 in order to provide for the inclusion of maritime transport activities in the EU Emissions Trading System and for the monitoring, reporting and verification of emissions of additional greenhouse gases and emissions from additional ship types (OJ L 130, 16.5.2023, p. 105).

(3) Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32).