EU MRV to EU ETS Allowance Crosswalk
Bridge a ship's annual EU MRV emissions data to its EU ETS Maritime allowance surrender obligation. Inputs: per-voyage-category CO2 (intra-EU, outbound, inbound, at-berth) plus year and EUA price. Outputs: ETS-scope CO2 after the 50% factor and phase-in, allowance obligation in tonnes, EUR cost.
MRV-reported CO2 by voyage category
From the verified annual MRV emissions report (the four scope categories used in the EU ETS allocation). All values in tonnes CO2 per year.
Year and pricing
Formula, scope rules and phase-in
Phase-in trajectory
| Year | CO2 phase-in | CH4 / N2O phase-in | Surrender deadline |
|---|---|---|---|
| 2024 | 40% | not in scope | 30 Sep 2025 |
| 2025 | 70% | not in scope | 30 Sep 2026 |
| 2026 | 100% | 100% | 30 Sep 2027 |
| 2027 onwards | 100% | 100% | 30 Sep year+1 |
Symbol legend
| Symbol | Meaning | Unit | Source |
|---|---|---|---|
| $E_\\text{intra}$ | CO2 from intra-EU voyages | t CO2/yr | MRV annual report |
| $E_\\text{out}$ | CO2 from outbound EU-to-nonEU voyages | t CO2/yr | MRV annual report |
| $E_\\text{in}$ | CO2 from inbound nonEU-to-EU voyages | t CO2/yr | MRV annual report |
| $E_\\text{berth}$ | CO2 at berth in EU ports | t CO2/yr | MRV annual report |
| $E_\\text{CH4+N2O}$ | CH4 and N2O converted to CO2-equivalent (from 2026) | t CO2e/yr | MRV annual report from 2026 |
| $p_\\text{phase-in}$ | Annual phase-in factor | fraction | Directive 2023/959 Art 3ga |
| $P_\\text{EUA}$ | EU Allowance price | EUR/t CO2e | EEX or ICE EUA spot |
The 50% factor on outbound and inbound voyages reflects the EU's recognition that approximately half of any cross-jurisdiction voyage occurs outside EU waters. From 2026 the methane and N2O scope additions account for LNG dual-fuel methane slip and ammonia engine N2O slip. Allowance surrender is due by 30 September of the year following the reporting year.