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EU ETS EUA Liability (Directive (EU) 2023/959)

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Annual EU Allowances (EUAs) a ship must surrender.

Formula

$$ \text{EUA} = \left(\text{CO}{2e}^\text{intra} + 0.5 \cdot \text{CO}{2e}^\text{extra}\right) \cdot \phi $$

Symbol legend

SymbolMeaningUnitSource
$EUA$Allowances surrenderedt CO₂eresult
$\text{CO}_{2e}^\text{intra}$Emissions on intra-EEA voyages + at-bertht CO₂eEU MRV
$\text{CO}_{2e}^\text{extra}$Emissions on EU↔non-EU voyagest CO₂eEU MRV
$0.5$Extra-EEA scope factor-Dir. 2023/959 Art. 3ga
$\phi$Phase-in: 0.40 (2024), 0.70 (2025), 1.00 (2026+)-Dir. 2023/959

Gas coverage

  • 2024–2025: CO₂ only.
  • 2026+: CO₂ + CH₄ + N₂O (GWP100).

Sources

  • Directive (EU) 2023/959 - maritime EU ETS inclusion.
  • Regulation (EU) 2015/757 - MRV (data source).