Terms we use in this guide:
Ships and activities covered by the EU ETS and the MRV Regulation
The legal acts cover greenhouse gas emissions from ships of 5,000 gross tonnage and above when they transport cargo or passengers for commercial purposes. This includes emissions released
- during voyages from the last port of call to a port under the jurisdiction of a Member State
- during voyages from a port under the jurisdiction of a Member State to the next port of call
- within ports under the jurisdiction of a Member State
This is according to Article 2(1) of the MRV Regulation.
In addition, as of 1 January 2025, the MRV Regulation will also apply to offshore ships of and above 5 000 GT, as well as offshore ships and general cargo ships below 5 000 GT but not below 400 GT.
Ships are subject to the MRV Regulation and EU ETS obligations regardless of their flag and country of registration.
A limited number of categories of ships are excluded, notably:
- warships
- naval auxiliaries
- fish-catching or fish-processing ships
- ships not propelled by mechanical means
- government ships used for non-commercial purposes.
Voyages and port of call
"Voyage" means any movement of a ship that originates from or terminates in a port of call.
‘Port of call’ means the port where a ship stops to load or unload cargo or to embark or disembark passengers, or the port where an offshore ship stops to relieve the crew.
- stops for the sole purposes of refueling; obtaining supplies (including fodder for vessels transporting animals as cargo); relieving the crew of a ship other than an offshore ship; going into dry-dock or making repairs to the ship and/or its equipment
- stops in port because the ship is in need of assistance or in distress
- ship to ship transfers carried out outside ports
- stops for the sole purpose of taking shelter from adverse weather or rendered necessary by search and rescue activities
- stops of containerships in a neighbouring container transshipment port identified in Implementing Regulation (EU) 2023/2297.
Greenhouse gas emissions covered
The EU MRV Maritime Regulation covers:
- Carbon dioxide (CO2)
- Methane (CH4)
- Nitrous oxide (N2O)
The EU ETS covers:
- Carbon dioxide (CO2)
- Methane (CH4) as of 2026
- Nitrous oxide (N20) as of 2026
The system is flag-neutral and voyage-based, and covers emissions from maritime transport as follows:
- 100% of emissions from ships performing voyages departing from a port under the jurisdiction of an EEA country and arriving at a port under the jurisdiction of an EEA country (e.g. Hamburg to Marseille and Marseille to Hamburg)
- 100% of emissions from ships within a port under the jurisdiction of EEA country (e.g. in the port of Antwerp), i.e. emissions released at berth and during movements within such a port.
- 50% of emissions from ships performing voyages departing from a port under the jurisdiction of an EEA country and arriving at a port outside its jurisdiction (e.g. Rotterdam to Shanghai).
- 50% of the emissions from ships performing voyages departing from a port outside the jurisdiction of an EEA country and arriving at a port under the jurisdiction of an EEA country (e.g. Shanghai to Rotterdam).
- Some derogations apply, for instance for certain voyages to outermost regions or some small islands, or to the benefit of ships using renewable fuels.
Planned extensions
This is a timeline for the extension of the MRV Regulation and the EU ETS to maritime transport, focusing on various ship sizes and types, greenhouse gases, and the phase-in percentages for emissions to be surrendered.
In addition to cargo and passengers ship of or above 5 000 GT, offshore and general cargo ships of tonnage of or above 400 GT will be included under MRV scope starting 2025. Large offshore ships of tonnage of or above 5 000 GT will be included within ETS scope starting in 2027, meaning that allowances will have to be surrendered in 2028. The inclusion of offshore and general cargo ships between 400 and 5 000 GT in the EU ETS is to be considered as part of the ETS review in 2026.
Starting 2024, the MRV scope will be extended to include CH4 and N2O, in addition to CO2. Only CO2 emissions will be accounted for under ETS scope in the first two years (2024 and 2025), as CH4 and N2O will fall under scope starting 2026.
A phased approach for surrendering obligations determination is foreseen, starting at 40% in 2024, 70% in 2025 and reaching 100% by 2026 for the ship types under scope.