(1)

Aviation activities are included in the system for greenhouse gas emission allowance trading within the Union (‘EU ETS’) established by Directive 2003/87/EC.

(2)

Directive (EU) 2023/958 of the European Parliament and of the Council (2) amended Directive 2003/87/EC so as to appropriately implement the Carbon Offsetting and Reduction Scheme for International Aviation (‘CORSIA’) of the International Civil Aviation Organization (‘ICAO’).

(3)

Pursuant to Article 25a(3) of Directive 2003/87/EC, the Commission is to adopt a list of States, other than EEA countries, Switzerland and the United Kingdom, which are considered to be applying CORSIA for the purposes of Directive 2003/87/EC, with a baseline of 85 % of 2019 emissions for each year from 2024. The legislator excluded EEA countries, Switzerland and the United Kingdom from such a list of States because the routes between those countries fall within the scope of their respective emissions trading systems.

(4)

In respect of 2024, the inclusion of a State in the list of States considered to be applying CORSIA for the purposes of Directive 2003/87/EC is based upon the notification by the State of an intention to apply CORSIA for emissions in 2024, such notification being made to the ICAO Secretariat. The ICAO Secretariat publishes an annual list of States that have made such notification. To reflect the changes in these annually published lists, the Commission is to adopt each year a list of States, other than EEA countries, Switzerland and the United Kingdom, which are considered to be applying CORSIA for the purposes of Directive 2003/87/EC.

(5)

The list of States considered to be applying CORSIA published by the ICAO Secretariat for 2024 includes San Marino and Monaco. However, San Marino and Monaco should not be included in the Annex to this Regulation as they have no airport and no flights involving routes to which CORSIA is being applied for the purposes of Directive 2003/87/EC.

(6)

The measures provided for in this Regulation are in accordance with the opinion of the Climate Change Committee,