Maritime transport in the EU Emissions Trading System (EU ETS)
The maritime sector will be gradually included in the Emissions Trading System (EU ETS) from 2024 and will be fully phased in by 2026.
For ships leaving or arriving in the EU from third countries, the shipping company must purchase emission allowances for 50 percent of the emissions caused by the voyage. For voyages within the EU, 100 percent of emissions apply. Initially, carbon dioxide emissions will be covered and from 2026 methane and nitrous oxide will also be included. Initially, larger ships (over 5 000 gross tonnage) will be covered.
This page is aimed at
The entity responsible for the obligations within the EU MRV and EU ETS for the maritime sector is called shipping company.
Good to know
Submit verified emission reports (at both ship and company level) to the administering authority no later than 31 March 2026. If the verified emission reports are not submitted on time, this will result in late submission fees for the shipping company in accordance with Chapter 10, Section 1 of the Ordinance (2020:1180) on certain greenhouse gas emissions.
Legislation
The revised ETS Directive and the revised EU MRV Regulation contain the main rules for the implementation of the maritime sector within the EU ETS. The European Commission has also developed several delegated and implementing regulations with supplementary rules for the maritime sector. The maritime sector has also been included in Swedish legislation since 1 January 2024.
ETS Directive 2003/87/EC
EUR-Lex - 02003L0087-20240301 - EN - EUR-Lex (europa.eu)
MRV Regulation (EU) 2015/757
EUR-Lex - 02015R0757-20250101 - EN - EUR-Lex (europa.eu)
Commission Implementing Decision (EU) 2024/411 on the list of shipping companies specifying the administering authority in respect of a shipping company
Implementing decision - 2024/411 - EN - EUR-Lex (europa.eu)
Commission Implementing Regulation (EU) 2023/2599 regards the administration of shipping companies by administering authorities in respect of a shipping company
Implementing regulation - EU - 2023/2599 - EN - EUR-Lex (europa.eu)
Commission Implementing Regulation (EU) 2023/2297 identifying neighbouring container transhipment ports
Implementing regulation - EU - 2023/2297 - EN - EUR-Lex (europa.eu)
Commission Implementing Regulation (EU) 2023/2449 regards templates for monitoring plans, emissions reports, partial emissions reports, documents of compliance, and reports at company level, and repealing Commission Implementing Regulation (EU) 2016/1927
Implementing regulation - EU - 2023/2449 - EN - EUR-Lex (europa.eu)
Commission Implementing Decision (EU) 2023/2895 laying down the list of islands and ports referred to in Article 12(3-d) of Directive 2003/87/EC of the European Parliament and of the Council and the list of transnational public service contracts or transnational public service obligations referred to in Article 12(3-c) of that Directive
Implementing decision - EU - 2023/2895 - EN - EUR-Lex (europa.eu)
Commission Delegated Regulation (EU) 2023/2776 regards the rules for monitoring greenhouse gas emissions and other relevant information from maritime transport
Delegated regulation - EU - 2023/2776 - EN - EUR-Lex (europa.eu)
Commission Delegated Regulation (EU) 2023/2849 as regards the rules for reporting and submission of the aggregated emissions data at company level
Delegated regulation - EU - 2023/2849 - EN - EUR-Lex (europa.eu)
Commission Delegated Regulation (EU) 2023/2917 on the verification activities, accreditation of verifiers and approval of monitoring plans by administering authorities
Delegated regulation - EU - 2023/2917 - EN - EUR-Lex (europa.eu)
Commission Delegated Regulation (EU) 2024/3214 as regards the rules for the monitoring of greenhouse gas emissions from offshore ships and the zero-rating of sustainable fuels
Delegated Regulation - EU - 2024/3214 - EN - EUR-Lex (europa.eu)
Swedish legislation
Lag (2020:1173) om vissa utsläpp av växthusgaser
Lag (2020:1173) om vissa utsläpp av växthusgaser | Sveriges riksdag (riksdagen.se)
Förordning (2020:1180) om vissa utsläpp av växthusgaser
Förordning (2020:1180) om vissa utsläpp av växthusgaser | Sveriges riksdag (riksdagen.se)
Current updates for shipping companies within the EU ETS
Subscribe to the Swedish Environmental Protection Agency’s newsletter to receive more information about maritime transport within the EU ETS. You can also find news and documentation from information sessions via the links alongside.
Which ships and greenhouse gases are covered?
The scope for ships is expanding in both the EU MRV and EU ETS, but the timelines do not fully align. The scope of greenhouse gases initially differs somewhat between the two regulatory frameworks. This is described below.
EU ETS
Ships
- Cargo and passenger ships > 5,000 gross tonnage from 2024
- Offshore ships > 5,000 gross tonnage from 2027
- By 2026 at the latest, the European Commission will conduct an impact assessment to evaluate whether emissions from ships below 5,000 but not below 400 gross tonnage should be included in the EU ETS.
- There will be possibilities for exemptions for certain voyages, for example domestic passenger traffic to islands with fewer than 200,000 inhabitants and without road or rail connection to the mainland may be exempt if a Member State chooses to do so.
Greenhouse gases
From 2024, only carbon dioxide emissions are included in the EU ETS. It is not until 1 January 2026 that methane and nitrous oxide will also be included in the EU ETS.
Obligations for shipping companies to surrender emission allowances
According to Article 3gb of the ETS Directive:
- 40% of emissions for 2024
- 70% of emissions for 2025
- 100% of emissions for 2026 and thereafter
The surrender of emission allowances in the Union Registry must be completed no later than 30 September of the following year.
EU MRV
Ships
- Cargo and passenger ships > 5,000 gross tonnage from 2024
- Offshore ships > 5,000 gross tonnage from 2025
- General cargo ships and offshore ships > 400 gross tonnage from 2025
Greenhouse gases
Under the EU MRV, carbon dioxide, methane, and nitrous oxide are included from 2024.
Who is affected by the obligations?
The entity assumed responsibility for the obligations under the EU MRV and EU ETS for the maritime sector is called a shipping company. The definition of shipping company is found in Article 3(w) of the ETS Directive (2003/87/EC). According to the definition, a shipping company is one of the following:
- the shipowner, or
- any other organisation or person, such as the manager or the bareboat charterer, that has assumed the responsibility for the operation of the ship from the shipowner and that, on assuming such responsibility, has agreed to take over all the duties and responsibilities imposed by the International Management Code for the Safe Operation of Ships and for Pollution Prevention, set out in Annex I to Regulation (EC) No 336/2006 of the European Parliament and of the Council (1);
The entity referred to in paragraph 2 above is also referred to as an ISM company. If the ISM company of the ship is to take over the ETS and EU MRV obligations from the shipowner, an agreement shall be established between the two parties in accordance with Implementing Regulation (EU) 2023/2599.
Shipowners with an ETS obligation shall submit a list of the ships under their responsibility, as referred to in Article 2 of Implementing Regulation (EU) 2023/2599. This is done by uploading a file under Actions/Monitoring Plans/Docs for each ship in THETIS-MRV.
E-service for reporting
Here you will find a link to the e-service used to submit documents such as monitoring plans, emission reports, and verification reports, as well as a link to further information and guidance on the e-service.
Related information and FAQs
Information from the EU Commission regarding legislation and published recorded webinars:
General maritime webpage
Guidance document 1 (GD1)
Guidance Document - The EU ETS and MRV Martitime General guidance for shipping companies (europa.eu)
FAQ from the EU Commission regarding the maritime sector and EU ETS:
Maritime ETS FAQ
FAQ from the EU Commission regarding the maritime sector and EU MRV:
EU MRV FAQ
FAQ - Monitoring, reporting and verification of maritime transport emissions
Reducing GHG emissions - FAQ MRV Regulation (europa.eu)
Information from EMSA (European Maritime Safety Agency) regarding THETIS-MRV:
EMSA THETIS-MRV information
Information in Swedish from the Swedish Environmental Protection Agency and the Swedish Energy Agency:
Contact us
Contact the Swedish Environmental Protection Agency regarding maritime issues related to the EU ETS.
Email: euets@naturvardsverket.se
Please include “EU ETS Maritime” in the subject.
Telephone: +46 10-698 10 00.