(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 greenhouse gas 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, notably to provide for the inclusion of greenhouse gas emissions from offshore ships within the scope of that Regulation from 1 January 2025. However, clarifying the term ‘offshore ships’ is necessary to ensure a uniform application with regards to the determination of the greenhouse gas emissions covered by the Regulation beyond those already covered when related to ships’ movements and activities serving the purpose of transporting cargo or passengers for commercial purposes. Rules should therefore be established in order to provide clarity in respect of the ships and the greenhouse gas emissions that should be encompassed by such inclusion. The ship’s statutory certifications or any other relevant documentation, including class notations, should be taken into consideration with a view to determine whether the concerned ship is designed or certified to perform service activities offshore or at offshore installations.

(4)

From 1 January 2027, offshore ships of 5 000 gross tonnage and above are included in the scope of maritime transport activities covered by Annex I to Directive 2003/87/EC of the European Parliament and of the Council (3). According to Article 3gg(5) of that Directive, no later than 31 December 2026, the Commission should present a report to the European Parliament and to the Council in which it should examine the feasibility and economic, environmental and social impacts of the inclusion in that Directive of emissions from ships, including offshore ships, below 5 000 gross tonnage but not below 400 gross tonnage. That report should also consider the interlinkages between Directive 2003/87/EC and Regulation (EU) 2015/757 and draw on the experience gained from the application thereof. That report may be accompanied, if appropriate, by legislative proposals, based on experience gained in the first years of inclusion of greenhouse gas emissions from offshore ships within the scope of Regulation (EU) 2015/757.

(5)

The rules in Annex II to Regulation (EU) 2015/757 should be updated to further align them with the rules applicable to other Emissions Trading System (ETS) sectors with regards to fuels eligible for zero-rating under Directive 2003/87/EC, in particular to include the possibility for zero-rating synthetic low-carbon fuels.

(6)

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

(7)

Since the greenhouse gas emissions from offshore ships are included under Regulation (EU) 2015/757 as of 1 January 2025, the relevant rules as in this Regulation should apply accordingly, as of 1 January 2025.

(8)

Maritime transport greenhouse gas emissions are included in the EU ETS since the reporting period starting on 1 January 2024. The rules applicable to other ETS sectors with regards to fuels eligible for zero-rating under Directive 2003/87/EC pursuant to Commission Implementing Regulation (EU) 2018/2066 (4) as amended by Commission Implementing Regulation (EU) 2024/2493 (5) apply from 1 January 2024. Therefore, in order to ensure consistency, clarity and equal conditions, the rules for monitoring and reporting of emissions from zero-rated renewable fuels of non-biological origin, recycled carbon fuels and synthetic low-carbon fuels laid down in this Regulation should also apply as of 1 January 2024,

(1)

in Annex I, the following Part AA is inserted after Part A:

(2)

in Part C, point 1.2., of Annex II, the second paragraph is replaced by the following:

‘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.’.