02015R0757 — EN — 05.06.2023 — 002.

001 — 1

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►B ►M2 REGULATION (EU) 2015/757 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 29 April 2015
on the monitoring, reporting and verification of greenhouse gas emissions from maritime transport,
and amending Directive 2009/16/EC ◄
(Text with EEA relevance)
(OJ L 123, 19.5.2015, p. 55)

Amended by:

Official Journal

No page date
►M1 Commission Delegated Regulation (EU) 2016/2071 of 22 September L 320 1 26.11.2016
2016
►M2 Regulation (EU) 2023/957 of the European Parliament and of the L 130 105 16.5.2023
Council of 10 May 2023
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▼M2
REGULATION (EU) 2015/757 OF THE EUROPEAN
PARLIAMENT AND OF THE COUNCIL
of 29 April 2015
on the monitoring, reporting and verification of greenhouse gas
emissions from maritime transport, and amending
Directive 2009/16/EC
▼B
(Text with EEA relevance)

CHAPTER I

GENERAL PROVISIONS

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Article 1
Subject matter

This Regulation lays down rules for the accurate monitoring, reporting
and verification of greenhouse gas emissions and of other relevant
information from ships arriving at, within or departing from ports
under the jurisdiction of a Member State, in order to promote the
reduction of greenhouse gas emissions from maritime transport in a
cost effective manner.

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Article 2
Scope

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1. This Regulation applies to ships of 5 000 gross tonnage and above
in respect of the greenhouse gas emissions released during their voyages
for transporting for commercial purposes cargo or passengers from such
ships’ last port of call to a port of call under the jurisdiction of a
Member State and from a port of call under the jurisdiction of a
Member State to their next port of call, as well as within ports of
call under the jurisdiction of a Member State.

1a. From 1 January 2025, this Regulation shall also apply to general
cargo ships below 5 000 gross tonnage but not below 400 gross tonnage
in respect of the greenhouse gas emissions released during their voyages
for transporting cargo for commercial purposes from their last port of
call to a port of call under the jurisdiction of a Member State and from a
port of call under the jurisdiction of a Member State to their next port of
call, as well as within ports of call under the jurisdiction of a Member
State, and to offshore ships below 5 000 gross tonnage but not below
400 gross tonnage in respect of the greenhouse gas emissions released
during their voyages from their last port of call to a port of call under
the jurisdiction of a Member State and from a port of call under the
jurisdiction of a Member State to their next port of call, as well as
within ports of call under the jurisdiction of a Member State.
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1b. From 1 January 2025, this Regulation shall apply to offshore
ships of 5 000 gross tonnage and above in respect of the greenhouse
gas emissions released during their voyages from their last port of call
to a port of call under the jurisdiction of a Member State and from a
port of call under the jurisdiction of a Member State to their next port of
call, as well as within ports of call under the jurisdiction of a Member
State.

1c. The greenhouse gases covered by this Regulation are:

(a) carbon dioxide (CO2);

(b) with regard to emissions released from 2024 onwards, methane

(CH4); and

(c) with regard to emissions released from 2024 onwards, nitrous oxide
(N2O).

Where this Regulation refers to total aggregated emissions of

greenhouse gases or total aggregated greenhouse gas emitted, it shall
be understood as referring to the total aggregated amounts of each gas
separately.

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2. This Regulation does not apply to warships, naval auxiliaries, fish-
catching or fish-processing ships, wooden ships of a primitive build,
ships not propelled by mechanical means, or government ships used for
non-commercial purposes.

Article 3
Definitions

For the purposes of this Regulation, the following definitions apply:

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(a) ‘greenhouse gas emissions’ means the release of the greenhouse
gases covered by this Regulation in accordance with Article 2(1c),
first subparagraph, by ships;

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(b) ‘port of call’ means the port where a ship stops to load or unload
cargo or to embark or disembark passengers; consequently, stops
for the sole purposes of refuelling, obtaining supplies, relieving the
crew, 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, and stops
for the sole purpose of taking shelter from adverse weather or
rendered necessary by search and rescue activities are excluded;

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(c) ‘voyage’ means any movement of a ship that originates from or
terminates in a port of call;

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(d) ‘company’ means the shipowner or any other organisation or
person, such as the manager or the bareboat charterer, which has
assumed the responsibility for the operation of the ship from the
shipowner;
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(e) ‘gross tonnage’ (GT) means the gross tonnage calculated in
accordance with the tonnage measurement regulations contained
in Annex I to the International Convention on Tonnage
Measurement of Ships, adopted by the International Maritime
Organization (IMO) in London on 23 June 1969, or any
successor convention;

(f) ‘verifier’ means a legal entity carrying out verification activities

which is accredited by a national accreditation body pursuant to
Regulation (EC) No 765/2008 and this Regulation;

(g) ‘verification’ means the activities carried out by a verifier to assess

the conformity of the documents transmitted by the company with
the requirements of this Regulation;

(h) ‘document of compliance’ means a document specific to a ship,

issued to a company by a verifier, which confirms that that ship has
complied with the requirements of this Regulation for a specific
reporting period;

(i) ‘other relevant information’ means information related to

►M2 greenhouse gas ◄ emissions from the consumption of
fuels, to transport work and to the energy efficiency of ships,
which enables the analysis of emission trends and the assessment
of ships' performances;

(j) ‘emission factor’ means the average emission rate of a greenhouse

gas relative to the activity data of a source stream, assuming
complete oxidation for combustion and complete conversion for
all other chemical reactions;

(k) ‘uncertainty’ means a parameter, associated with the result of the

determination of a quantity, that characterises the dispersion of the
values that could reasonably be attributed to the particular quantity,
including the effects of systematic as well as of random factors,
expressed as a percentage, and describes a confidence interval
around the mean value comprising 95 % of inferred values taking
into account any asymmetry of the distribution of values;

(l) ‘conservative’ means that a set of assumptions is defined in order

to ensure that no under-estimation of annual emissions or over-
estimation of distances or amounts of cargo carried occurs;

(m) ‘reporting period’ means one calendar year during which

►M2 greenhouse gas ◄ emissions have to be monitored and
reported. For voyages starting and ending in two different
calendar years, the monitoring and reporting data shall be
accounted under the first calendar year concerned;

(n) ‘ship at berth’ means a ship which is securely moored or anchored

in a port falling under the jurisdiction of a Member State while it is
loading, unloading or hotelling, including the time spent when not
engaged in cargo operations;
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(o) ‘ice class’ means the notation assigned to the ship by the competent
national authorities of the flag State or an organisation recognised
by that State, showing that the ship has been designed for navi­
gation in sea-ice conditions;

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(p) ‘administering authority responsible’ means the administering
authority in respect of a shipping company referred to in Article 3gf
of Directive 2003/87/EC;

(q) ‘aggregated emissions data at company level’ means the sum of

emissions of the greenhouse gases covered by Directive 2003/87/EC
in relation to maritime transport activities in accordance with
Annex I to that Directive and to be reported by a company
under that Directive, in respect of all ships under its responsibility
during the reporting period.

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CHAPTER II

MONITORING AND REPORTING

SECTION 1

Principles and methods for monitoring and reporting

Article 4
Common principles for monitoring and reporting

1. In accordance with Articles 8 to 12, companies shall, for each of

their ships, monitor and report on the relevant parameters during a
reporting period. They shall carry out that monitoring and reporting
within all ports under the jurisdiction of a Member State and for any
voyages to or from a port under the jurisdiction of a Member State.

2. Monitoring and reporting shall be complete and cover

►M2 greenhouse gas ◄ emissions from the combustion of fuels,
while the ships are at sea as well as at berth. Companies shall apply
appropriate measures to prevent any data gaps within the reporting
period.

3. Monitoring and reporting shall be consistent and comparable over

time. To that end, companies shall use the same monitoring method­
ologies and data sets subject to modifications assessed by the verifier.

4. Companies shall obtain, record, compile, analyse and document

monitoring data, including assumptions, references, emission factors and
activity data, in a transparent manner that enables the reproduction of
the determination of ►M2 greenhouse gas ◄ emissions by the verifier.

5. Companies shall ensure that the determination of

►M2 greenhouse gas ◄ emissions is neither systematically nor
knowingly inaccurate. They shall identify and reduce any source of
inaccuracies.

6. Companies shall enable reasonable assurance of the integrity of

the ►M2 greenhouse gas ◄ emission data to be monitored and
reported.
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7. Companies shall endeavour to take account of the recommen­
dations included in the verification reports issued pursuant to
Article 13(3) or (4) in their subsequent monitoring and reporting.

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8. Companies shall report the aggregated emissions data at company
level of the ships under their responsibility during a reporting period
pursuant to Article 11a.

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Article 5
Methods for monitoring ►M2 greenhouse gas ◄ emissions and
other relevant information

1. For the purposes of Article 4(1), (2) and (3), companies shall, for
each of their ships, determine the ►M2 greenhouse gas ◄ emissions in
accordance with any of the methods set out in Annex I, and monitor
other relevant information in accordance with the rules set out in Annex
II or adopted pursuant to it.

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2. The Commission is empowered to adopt delegated acts in
accordance with Article 23 of this Regulation to amend Annexes I
and II to this Regulation, in order to take into account the inclusion
of CH4 and N2O emissions, as well as the inclusion of greenhouse gas
emissions from offshore ships, within the scope of this Regulation, and
amendments to Directive 2003/87/EC, as well as to align those Annexes
with the implementing acts adopted under Article 14(1) of that
Directive, with relevant international rules and with international and
European standards. The Commission is also empowered to adopt
delegated acts in accordance with Article 23 of this Regulation to
amend Annexes I and II to this Regulation in order to refine the
elements of the monitoring methods set out therein, in the light of
technological and scientific developments and in order to ensure the
effective operation of the EU Emissions Trading System (EU ETS)
established pursuant to Directive 2003/87/EC.

By 1 October 2023, the Commission shall adopt the delegated acts to

take into account the inclusion of CH4 and N2O emissions, as well as
the inclusion of greenhouse gas emissions from offshore ships, within
the scope of this Regulation, as referred to in the first subparagraph of
this paragraph. The methods for monitoring CH4 and N2O emissions
shall be based on the same principles as the methods for monitoring
CO2 emissions as set out in Annex I to this Regulation, with any
adjustments necessary to reflect the nature of the relevant greenhouse
gas. The methods set out in Annex I to this Regulation and the rules set
out in Annex II to this Regulation shall, where appropriate, be aligned
with the methods and rules set out in a Regulation of the European
Parliament and of the Council on the use of renewable and low-carbon
fuels in maritime transport and amending Directive 2009/16/EC.
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SECTION 2

Monitoring plan

Article 6
Content and submission of the monitoring plan

1. By 31 August 2017, companies shall submit to the verifiers a

monitoring plan for each of their ships indicating the method chosen
to monitor and report ►M2 greenhouse gas ◄ emissions and other
relevant information.

2. Notwithstanding paragraph 1, for ships falling under the scope of

this Regulation for the first time after 31 August 2017, the company
shall submit a monitoring plan to the verifier without undue delay and
no later than two months after each ship's first call in a port under the
jurisdiction of a Member State.

3. The monitoring plan shall consist of a complete and transparent

documentation of the monitoring method for the ship concerned and
shall contain at least the following elements:

(a) the identification and type of the ship, including its name, its IMO
identification number, its port of registry or home port, and the
name of the shipowner;

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(b) the name of the company and the address, telephone and email
details of a contact person and the IMO unique company and
registered owner identification number;

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(c) a description of the following ►M2 greenhouse gas ◄ emission
sources on board the ship: main engines, auxiliary engines, gas
turbines, boilers and inert gas generators, and the fuel types used;

(d) a description of the procedures, systems and responsibilities used to

update the list of ►M2 greenhouse gas ◄ emission sources over
the reporting period;

(e) a description of the procedures used to monitor the completeness of

the list of voyages;

(f) a description of the procedures for monitoring the fuel consumption

of the ship, including:

(i) the method chosen from among those set out in Annex I for
calculating the fuel consumption of each ►M2 greenhouse
gas ◄ emission source, including, where applicable, a
description of the measuring equipment used,

(ii) the procedures for the measurement of fuel uplifts and fuel in
tanks, a description of the measuring equipment used and the
procedures for recording, retrieving, transmitting and storing
information regarding measurements, as applicable,
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(iii) the method chosen for the determination of density, where
applicable,

(iv) a procedure to ensure that the total uncertainty of fuel

measurements is consistent with the requirements of this Regu­
lation, where possible referring to national laws, clauses in
customer contracts or fuel supplier accuracy standards;

(g) single emission factors used for each fuel type, or in the case of
alternative fuels, the methodologies for determining the emission
factors, including the methodology for sampling, methods of
analysis and a description of the laboratories used, with the ISO
17025 accreditation of those laboratories, if any;

(h) a description of the procedures used for determining activity data

per voyage, including:

(i) the procedures, responsibilities and data sources for deter­

mining and recording the distance,

(ii) the procedures, responsibilities, formulae and data sources for

determining and recording the cargo carried and the number of
passengers, as applicable,

(iii) the procedures, responsibilities, formulae and data sources for

determining and recording the time spent at sea between the
port of departure and the port of arrival;

(i) a description of the method to be used to determine surrogate data

for closing data gaps;

(j) a revision record sheet to record all the details of the revision
history.

4. The monitoring plan may also contain information on the ice class
of the ship and/or the procedures, responsibilities, formulae and data
sources for determining and recording the distance travelled and the
time spent at sea when navigating through ice.

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5. Companies shall use standardised monitoring plans based on
templates, and they shall submit those plans using automated systems
and data exchange formats. Those templates, including the technical
rules for their uniform application, and the technical rules for their
automatic submission, shall be determined by the Commission by
means of implementing acts. Those implementing acts shall be
adopted in accordance with the examination procedure referred to in
Article 24(2).

6. By 1 April 2024, companies shall, for each of their ships falling

within the scope of this Regulation, submit to the administering
authority responsible a monitoring plan that has been assessed as
being in conformity with this Regulation by the verifier and that
reflects the inclusion of CH4 and N2O emissions within the scope of
this Regulation.
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7. Notwithstanding paragraph 6, for ships falling within the scope of
this Regulation for the first time after 1 January 2024, companies shall
submit a monitoring plan in conformity with the requirements of this
Regulation to the administering authority responsible without undue
delay and no later than three months after each ship’s first call in a
port under the jurisdiction of a Member State.

8. By 6 June 2025, the administering authorities responsible shall

approve the monitoring plans submitted by companies in accordance
with the rules laid down in the delegated acts adopted by the
Commission pursuant to the third subparagraph of this paragraph. For
ships falling within the scope of Directive 2003/87/EC for the first time
after 1 January 2024, the administering authority responsible shall
approve the submitted monitoring plan within four months of the
ship’s first call in a port under the jurisdiction of a Member State, in
accordance with the rules laid down in the delegated acts adopted by the
Commission pursuant to the third subparagraph of this paragraph.

By 1 October 2023, the Commission shall adopt delegated acts in

accordance with Article 23 to amend Articles 6 to 10 as regards the
rules contained in those Articles for monitoring plans, to take into
account the inclusion of CH4 and N2O emissions, as well as the
inclusion of greenhouse gas emissions from offshore ships, within the
scope of this Regulation.

The Commission is empowered to adopt delegated acts in accordance

with Article 23 to supplement this Regulation concerning rules for the
approval of monitoring plans by the administering authorities respon­
sible.

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Article 7
Modifications of the monitoring plan

1. Companies shall check regularly, and at least annually, whether a

ship's monitoring plan reflects the nature and functioning of the ship
and whether the monitoring methodology can be improved.

2. Companies shall modify the monitoring plan in any of the

following situations:

(a) where a change of company occurs;

(b) where new ►M2 greenhouse gas ◄ emissions occur due to new
emission sources or due to the use of new fuels not yet contained in
the monitoring plan;

(c) where a change in availability of data, due to the use of new types
of measuring equipment, new sampling methods or analysis
methods, or for other reasons, may affect the accuracy of the deter­
mination of ►M2 greenhouse gas ◄ emissions;

(d) where data resulting from the monitoring method applied has been
found to be incorrect;

(e) where any part of the monitoring plan is identified as not being in
conformity with the requirements of this Regulation and the
company is required to revise it pursuant to Article 13(1).
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3. Companies shall notify to the verifiers without undue delay any
proposals for modification of the monitoring plan.

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4. Modifications of the monitoring plan under paragraph 2, points
(b), (c) and (d), of this Article shall be subject to assessment by the
verifier in accordance with Article 13(1). Following the assessment, the
verifier shall notify the company as to whether those modifications are
in conformity. The company shall submit its modified monitoring plan
to the administering authority responsible once it has received a notifi­
cation from the verifier that the monitoring plan is in conformity.

5. The administering authority responsible shall approve modifi­

cations of the monitoring plan under paragraph 2, points (a) to (d), in
accordance with the rules laid down in the delegated acts adopted by the
Commission pursuant to the second subparagraph of this paragraph.

The Commission is empowered to adopt delegated acts in accordance

with Article 23 to supplement this Regulation concerning rules for the
approval of changes in the monitoring plans by the administering auth­
orities responsible.

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SECTION 3

Monitoring of ►M2 greenhouse gas ◄ emissions and other relevant

information

Article 8
Monitoring of activities within a reporting period

From 1 January 2018, companies shall, based on the monitoring plan

assessed in accordance with Article 13(1), monitor ►M2 greenhouse
gas ◄ emissions for each ship on a per-voyage and an annual basis by
applying the appropriate method for determining ►M2 greenhouse
gas ◄ emissions among those set out in Part B of Annex I and by
calculating ►M2 greenhouse gas ◄ emissions in accordance with Part
A of Annex I.

Article 9
Monitoring on a per-voyage basis

1. Based on the monitoring plan assessed in accordance with

Article 13(1), for each ship arriving in or departing from, and for
each voyage to or from, a port under a Member State's jurisdiction,
companies shall monitor in accordance with Part A of Annex I and
Part A of Annex II the following parameters:

(a) port of departure and port of arrival including the date and hour of
departure and arrival;

(b) amount and emission factor for each type of fuel consumed in total;

(c) ►M2 greenhouse gas ◄ emitted;

(d) distance travelled;

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(e) time spent at sea;

(f) cargo carried;

(g) transport work.

Companies may also monitor information relating to the ship's ice class
and to navigation through ice, where applicable.

2. By way of derogation from paragraph 1 of this Article and without

prejudice to Article 10, a company shall be exempt from the obligation
to monitor the information referred to in paragraph 1 of this Article on a
per-voyage basis in respect of a specified ship, if:

(a) all of the ship's voyages during the reporting period either start from
or end at a port under the jurisdiction of a Member State; and

(b) the ship, according to its schedule, performs more than 300 voyages
during the reporting period.

Article 10
Monitoring on an annual basis

Based on the monitoring plan assessed in accordance with Article 13(1),

for each ship and for each calendar year, companies shall monitor in
accordance with Part A of Annex I and with Part B of Annex II the
following parameters:

(a) amount and emission factor for each type of fuel consumed in total;

(b) total aggregated ►M2 greenhouse gas ◄ emitted within the scope
of this Regulation;

(c) aggregated ►M2 greenhouse gas ◄ emissions from all voyages

between ports under a Member State's jurisdiction;

(d) aggregated ►M2 greenhouse gas ◄ emissions from all voyages

which departed from ports under a Member State's jurisdiction;

(e) aggregated ►M2 greenhouse gas ◄ emissions from all voyages to

ports under a Member State's jurisdiction;

(f) ►M2 greenhouse gas ◄ emissions which occurred within ports

under a Member State's jurisdiction at berth;

(g) total distance travelled;

(h) total time spent at sea;

(i) total transport work;

(j) average energy efficiency;

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(k) total aggregated emissions of greenhouse gases covered by
Directive 2003/87/EC in relation to maritime transport activities in
accordance with Annex I to that Directive and to be reported under
that Directive, together with the necessary information to justify the
application of any relevant derogation from Article 12(3) of that
Directive provided for in Article 12(3-e) to (3-b) thereof.
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Companies may monitor information relating to the ship's ice class and
to navigation through ice, where applicable.

Companies may also monitor fuel consumed and ►M2 greenhouse

gas ◄ emitted, differentiating on the basis of other criteria defined in
the monitoring plan.

SECTION 4

Reporting

Article 11
Content of the emissions report

1. From 2019, by 30 April of each year, companies shall submit to

the Commission and to the authorities of the flag States concerned, an
emissions report concerning the ►M2 greenhouse gas ◄ emissions and
other relevant information for the entire reporting period for each ship
under their responsibility, which has been verified as satisfactory by a
verifier in accordance with Article 13.

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From 2025, by 31 March of each year, companies shall, for each ship
under their responsibility, submit to the administering authority respon­
sible, to the authorities of the flag States concerned for ships flying the
flag of a Member State and to the Commission an emissions report for
the entire reporting period of the previous year, which has been verified
as satisfactory by a verifier in accordance with Article 13. The admin­
istering authority responsible may require companies to submit their
emissions reports by a date earlier than 31 March, but not earlier than
by 28 February.

2. Where there is a change of company, the previous company shall

submit to the administering authority responsible, to the authorities of
the flag States concerned for ships flying the flag of a Member State, to
the new company and to the Commission, as close as practicable to the
day of the completion of the change and no later than three months
thereafter, a verified report covering the same elements as the emissions
report referred to in paragraph 1, but limited to the period corresponding
to the activities carried out under its responsibility.

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3. Companies shall include in the emissions report the following
information:

(a) data identifying the ship and the company, including:

(i) name of the ship,

(ii) IMO identification number,

(iii) port of registry or home port,

(iv) ice class of the ship, if included in the monitoring plan,

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(v) technical efficiency of the ship (the Energy Efficiency Design
Index (EEDI) or the Estimated Index Value (EIV) in
accordance with IMO Resolution MEPC.215 (63), where
applicable),

(vi) name of the shipowner,

(vii) address of the shipowner and its principal place of business,

(viii) name of the company (if not the shipowner),

(ix) address of the company (if not the shipowner) and its
principal place of business,

(x) address, telephone and e-mail details of a contact person;

(b) the identity of the verifier that assessed the emissions report;

(c) information on the monitoring method used and the related level of
uncertainty;

(d) the results from annual monitoring of the parameters in accordance

with Article 10.

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4. By 1 October 2023, the Commission shall adopt delegated acts in
accordance with Article 23 to amend Articles 11, 11a and 12 concerning
the rules for reporting to take into account the inclusion of CH4 and
N2O emissions, as well as the inclusion of greenhouse gas emissions
from offshore ships, within the scope of this Regulation.

Article 11a
Reporting and submission of the aggregated emissions data at
company level

1. Companies shall determine the aggregated emissions data at

company level during a reporting period, based on the data of the
emissions report and the report referred to in Article 11(2) for each
ship that was under their responsibility during the reporting period, in
accordance with the rules laid down in the delegated acts adopted
pursuant to paragraph 4 of this Article.

2. From 2025, companies shall submit to the administering authority

responsible by 31 March of each year the aggregated emissions data at
company level that cover the emissions in the reporting period of the
previous year to be reported under Directive 2003/87/EC in relation to
maritime transport activities, in accordance with the rules laid down in
the delegated acts adopted pursuant to paragraph 4 of this Article, and
that have been verified in accordance with Chapter III of this Regu­
lation.

3. The administering authority responsible may require companies to

submit the verified aggregated emissions data at company level referred
to in paragraph 2 by a date earlier than 31 March, but not earlier than
by 28 February.
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4. The Commission is empowered to adopt delegated acts in
accordance with Article 23 to supplement this Regulation with the
rules for the monitoring and reporting of the aggregated emissions
data at company level and the submission of the aggregated emissions
data at company level to the administering authority responsible.

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Article 12
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Format of the emissions report and reporting of aggregated
emissions data at company level

1. The emissions report and the reporting of aggregated emissions

data at company level shall be submitted using automated systems and
data exchange formats, including electronic templates.

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2. The Commission shall determine, by means of implementing acts,
technical rules establishing the data exchange formats, including the
electronic templates. Those implementing acts shall be adopted in
accordance with the examination procedure referred to in Article 24(2).

CHAPTER III

VERIFICATION AND ACCREDITATION

Article 13
Scope of verification activities and verification report

1. The verifier shall assess the conformity of the monitoring plan

with the requirements laid down in Articles 6 and 7. Where the verifier's
assessment identifies non-conformities with those requirements, the
company concerned shall revise its monitoring plan accordingly and
submit the revised plan for a final assessment by the verifier before
the reporting period starts. The company shall agree with the verifier on
the timeframe necessary to introduce those revisions. That timeframe
shall in any event not extend beyond the beginning of the reporting
period.

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2. The verifier shall assess the conformity of the emissions report and
the report referred to in Article 11(2) with the requirements laid down in
Articles 8 to 12 and Annexes I and II.

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3. Where the verification assessment concludes, with reasonable
assurance from the verifier, that the emissions report is free from
material misstatements, the verifier shall issue a verification report
stating that the emissions report has been verified as satisfactory. The
verification report shall specify all issues relevant to the work carried
out by the verifier.
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4. Where the verification assessment concludes that the emissions
report includes misstatements or non-conformities with the requirements
of this Regulation, the verifier shall inform the company thereof in a
timely manner. The company shall then correct the misstatements or
non-conformities so as to enable the verification process to be
completed in time and shall submit to the verifier the revised
emissions report and any other information that was necessary to
correct the non-conformities identified. In its verification report, the
verifier shall state whether the misstatements or non-conformities
identified during the verification assessment have been corrected by
the company. Where the communicated misstatements or non-
conformities have not been corrected and, individually or combined,
lead to material misstatements, the verifier shall issue a verification
report stating that the emissions report does not comply with this Regu­
lation.

▼M2
5. The verifier shall assess the conformity of the aggregated
emissions data at company level with the requirements laid down in
the delegated acts adopted pursuant to paragraph 6.

Where the verifier concludes, with reasonable assurance, that the

aggregated emissions data at company level are free from material
misstatements, the verifier shall issue a verification report stating that
the aggregated emissions data at company level have been verified as
satisfactory in accordance with the rules laid down in the delegated acts
adopted pursuant to paragraph 6.

6. The Commission is empowered to adopt delegated acts in

accordance with Article 23 to supplement this Regulation with the
rules for the verification of the aggregated emissions data at company
level, including the verification methods and verification procedure, and
the issuance of a verification report.

▼B

Article 14
General obligations and principles for the verifiers

1. The verifier shall be independent from the company or from the

operator of a ship and shall carry out the activities required under this
Regulation in the public interest. For that purpose, neither the verifier
nor any part of the same legal entity shall be a company or ship
operator, the owner of a company, or be owned by them, nor shall
the verifier have relations with the company that could affect its inde­
pendence and impartiality.

2. When considering the verification of the emissions report and of

the monitoring procedures applied by the company, the verifier shall
assess the reliability, credibility and accuracy of the monitoring systems
and of the reported data and information relating to ►M2 greenhouse
gas ◄ emissions, in particular:

(a) the attribution of fuel consumption to voyages;

(b) the reported fuel consumption data and related measurements and
calculations;
 02015R0757 — EN — 05.06.2023 — 002.001 — 16

▼B
(c) the choice and the employment of emission factors;

▼M2
(d) the calculations leading to the determination of the overall
greenhouse gas emissions and of the total aggregated emissions of
greenhouse gases covered by Directive 2003/87/EC in relation to
maritime transport activities in accordance with Annex I to that
Directive and to be reported under that Directive;

▼B
(e) the calculations leading to the determination of the energy effi­
ciency.

3. The verifier shall only consider emissions reports submitted in

accordance with Article 12 if reliable and credible data and information
enable the ►M2 greenhouse gas ◄ emissions to be determined with a
reasonable degree of certainty and provided that the following are
ensured:

(a) the reported data are coherent in relation to estimated data that are
based on ship tracking data and characteristics such as the installed
engine power;

(b) the reported data are free of inconsistencies, in particular when

comparing the total volume of fuel purchased annually by each
ship and the aggregate fuel consumption during voyages;

(c) the collection of the data has been carried out in accordance with
the applicable rules; and

(d) the relevant records of the ship are complete and consistent.

▼M2
4. When considering the verification of the aggregated emissions
data at company level, the verifier shall assess the completeness of
the reported data and the consistency of those reported data with the
information provided by the company, including its verified emissions
reports and reports referred to in Article 11(2).

▼B

Article 15
Verification procedures

1. The verifier shall identify potential risks related to the monitoring

and reporting process by comparing reported ►M2 greenhouse gas ◄
emissions with estimated data based on ship tracking data and characte­
ristics such as the installed engine power. Where significant deviations
are found, the verifier shall carry out further analyses.

2. The verifier shall identify potential risks related to the different

calculation steps by reviewing all data sources and methodologies used.

3. The verifier shall take into consideration any effective risk control
methods applied by the company to reduce levels of uncertainty asso­
ciated with the accuracy specific to the monitoring methods used.

4. The company shall provide the verifier with any additional

information that enables it to carry out the verification procedures.
The verifier may conduct spot-checks during the verification process
to determine the reliability of reported data and information.
 02015R0757 — EN — 05.06.2023 — 002.001 — 17

▼B
5. The Commission shall be empowered to adopt delegated acts in
accordance with Article 23, in order to further specify the rules for the
verification activities referred to in this Regulation. When adopting
these acts, the Commission shall take into account the elements set
out in Part A of Annex III. The rules specified in those delegated
acts shall be based on the principles for verification provided for in
Article 14 and on relevant internationally accepted standards.

▼M2
6. In respect of the verification of aggregated emissions data at
company level, the verifier and the company shall comply with the
verification rules laid down in the delegated acts adopted pursuant to
Article 13(6). The verifier shall not verify the emissions report and the
report referred to in Article 11(2) of each ship under the responsibility
of the company.

▼B

Article 16
Accreditation of verifiers

▼M2
1. Verifiers that assess the monitoring plans, the emissions reports,
the reports referred to in Article 11(2) of this Regulation and the
aggregated emissions data at company level, and issue the verification
reports referred to in Article 13(3) and (5) of this Regulation and
documents of compliance referred to in Article 17(1) of this Regulation
shall be accredited for activities within the scope of this Regulation by a
national accreditation body pursuant to Regulation (EC) No 765/2008.

▼B
2. Where no specific provisions concerning the accreditation of
verifiers are laid down in this Regulation, the relevant provisions of
Regulation (EC) No 765/2008 shall apply.

3. The Commission shall be empowered to adopt delegated acts in

accordance with Article 23, in order to further specify the methods of
accreditation of verifiers. When adopting these acts, the Commission
shall take into account the elements set out in Part B of Annex III. The
methods specified in those delegated acts shall be based on the prin­
ciples for verification provided for in Article 14 and on relevant inter­
nationally accepted standards.

CHAPTER IV

COMPLIANCE AND PUBLICATION OF INFORMATION

Article 17
Document of compliance

1. Where the emissions report fulfils the requirements set out in

Articles 11 to 15 and those in Annexes I and II, the verifier shall
issue, on the basis of the verification report, a document of compliance
for the ship concerned.
 02015R0757 — EN — 05.06.2023 — 002.001 — 18

▼B
2. The document of compliance shall include the following
information:

(a) identity of the ship (name, IMO identification number and port of
registry or home port);

(b) name, address and principal place of business of the shipowner;

(c) identity of the verifier;

(d) date of issue of the document of compliance, its period of validity

and the reporting period it refers to.

3. Documents of compliance shall be valid for the period of 18

months after the end of the reporting period.

4. The verifier shall inform the Commission and the authority of the
flag State, without delay, of the issuance of any document of
compliance. The verifier shall transmit the information referred to in
paragraph 2 using automated systems and data exchange formats,
including electronic templates.

5. The Commission shall determine, by means of implementing acts,

technical rules for the data exchange formats, including the electronic
templates. Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 24(2).

Article 18
Obligation to carry a valid document of compliance on board

By 30 June of the year following the end of a reporting period, ships

arriving at, within or departing from a port under the jurisdiction of a
Member State, and which have carried out voyages during that reporting
period, shall carry on board a valid document of compliance.

Article 19
Compliance with monitoring and reporting requirements and
inspections

1. Based on the information published in accordance with

Article 21(1), each Member State shall take all the measures
necessary to ensure compliance with the monitoring and reporting
requirements set out in Articles 8 to 12 by ships flying its flag.
Member States shall regard the fact that a document of compliance
has been issued for the ship concerned, in accordance with Article 17(4),
as evidence of such compliance.

2. Each Member State shall ensure that any inspection of a ship in a

port under its jurisdiction carried out in accordance with Directive
2009/16/EC includes checking that a valid document of compliance is
carried on board.
 02015R0757 — EN — 05.06.2023 — 002.001 — 19

▼B
3. For each ship in respect of which the information referred to in
points (i) and (j) of Article 21(2), is not available at the time when it
enters a port under the jurisdiction of a Member State, the Member State
concerned may check that a valid document of compliance is carried on
board.

Article 20
Penalties, information exchange and expulsion order

1. Member States shall set up a system of penalties for failure to

comply with the monitoring and reporting obligations set out in Articles
8 to 12 and shall take all the measures necessary to ensure that those
penalties are imposed. The penalties provided for shall be effective,
proportionate and dissuasive. Member States shall notify those
provisions to the Commission by 1 July 2017, and shall notify to the
Commission without delay any subsequent amendments.

2. Member States shall establish an effective exchange of information

and effective cooperation between their national authorities responsible
for ensuring compliance with monitoring and reporting obligations or,
where applicable, their authorities entrusted with penalty procedures.
National penalty procedures against a specified ship by any Member
State shall be notified to the Commission, the European Maritime Safety
Agency (EMSA), to the other Member States and to the flag State
concerned.

▼M2
3. In the case of a ship that has failed to comply with the monitoring
and reporting obligations for two or more consecutive reporting periods,
and where other enforcement measures have failed to ensure
compliance, the competent authority of the Member State of the port
of entry may, after giving the opportunity to the company concerned to
submit its observations, issue an expulsion order, which shall be notified
to the Commission, the European Maritime Safety Agency (EMSA), the
other Member States and the flag State concerned. As a result of the
issuing of such an expulsion order, every Member State, with the
exception of the Member State whose flag the ship is flying, shall
refuse entry of the ship concerned into any of its ports until the
company fulfils its monitoring and reporting obligations in accordance
with Articles 11 and 18. Where such a ship flies the flag of a Member
State and enters or is found in one of its ports, the Member State
concerned shall, after giving the opportunity to the company
concerned to submit its observations, detain the ship until the
company fulfils its monitoring and reporting obligations.

Where a ship as referred to in the first subparagraph is found in one of

the ports of the Member State whose flag the ship is flying, the Member
State concerned may, after giving the opportunity to the company
concerned to submit its observations, issue a flag State detention
order until the company fulfils its monitoring and reporting obligations.
It shall inform the Commission, EMSA and the other Member States
thereof.
 02015R0757 — EN — 05.06.2023 — 002.001 — 20

▼M2
The fulfilment of those monitoring and reporting obligations shall be
confirmed by the notification of a valid document of compliance to the
competent national authority which issued the expulsion order. This
paragraph shall be without prejudice to international maritime rules
applicable in the case of ships in distress.

▼B
4. The shipowner or operator of a ship or its representative in the
Member States shall have the right to an effective remedy before a court
or tribunal against an expulsion order and shall be properly informed
thereof by the competent authority of the Member State of the port of
entry. Member States shall establish and maintain appropriate
procedures for this purpose.

5. Any Member State without maritime ports in its territory and

which has closed its national ship register or has no ships flying its
flag that fall within the scope of this Regulation, and as long as no such
ships are flying its flag, may derogate from the provisions of this
Article. Any Member State that intends to avail itself of that derogation
shall notify the Commission at the latest on 1 July 2015. Any
subsequent change shall also be communicated to the Commission.

▼M2
The possibility of derogating under the first subparagraph shall not
apply to a Member State whose authority is the administering
authority responsible.

▼B

Article 21
Publication of information and Commission report

1. By 30 June each year, the Commission shall make publicly

available the information on ►M2 greenhouse gas ◄ emissions
reported in accordance with Article 11 as well as the information set
out in paragraph 2 of this Article.

2. The Commission shall include the following in the information to

be made publicly available:

▼M2
(a) the identity of the ship (name, company, IMO identification
number and port of registry or home port);

▼B
(b) the technical efficiency of the ship (EEDI or EIV, where applic­
able);

(c) the annual ►M2 greenhouse gas ◄ emissions;

(d) the annual total fuel consumption for voyages;

(e) the annual average fuel consumption and ►M2 greenhouse gas ◄
emissions per distance travelled of voyages;

(f) the annual average fuel consumption and ►M2 greenhouse gas ◄
emissions per distance travelled and cargo carried on voyages;

(g) the annual total time spent at sea in voyages;

(h) the method applied for monitoring;

 02015R0757 — EN — 05.06.2023 — 002.001 — 21

▼B
(i) the date of issue and the expiry date of the document of
compliance;

(j) the identity of the verifier that assessed the emissions report;

(k) any other information monitored and reported on a voluntary basis

in accordance with Article 10.

3. Where, due to specific circumstances, disclosure of a category of

aggregated data under paragraph 2, which does not relate to
►M2 greenhouse gas ◄ emissions, would exceptionally undermine
the protection of commercial interests deserving protection as a
legitimate economic interest overriding the public interest in disclosure
pursuant to Regulation (EC) No 1367/2006 of the European Parliament
and of the Council (1), a different level of aggregation of that specific
data shall be applied, at the request of the company, so as to protect
such interests. Where application of a different level of aggregation is
not possible, the Commission shall not make those data publicly
available.

4. The Commission shall publish an annual report on

►M2 greenhouse gas ◄ emissions and other relevant information
from maritime transport, including aggregated and explained results,
with the aim of informing the public and allowing for an assessment
of the ►M2 greenhouse gas ◄ emissions and the energy efficiency of
maritime transport per size, type of ships, activity, or any other category
deemed relevant.

▼M2
5. The Commission shall every two years assess the overall impact
of maritime transport activities on the global climate, including through
emissions or effects of greenhouse gases other than CO2 and of particles
with a global warming potential not covered by this Regulation.

▼B
6. Within the framework of its mandate, EMSA shall assist the
Commission in its work to comply with this Article and Articles 12
and 17 of this Regulation, in accordance with Regulation (EC) No
1406/2002 of the European Parliament and of the Council (2).

CHAPTER V

INTERNATIONAL COOPERATION

Article 22
International cooperation

1. The Commission shall inform the IMO and other relevant inter­
national bodies on a regular basis of the implementation of this Regu­
lation, without prejudice to the distribution of competences or to
decision-making procedures as provided for in the Treaties.

(1) Regulation (EC) No 1367/2006 of the European Parliament and of the

Council of 6 September 2006 on the application of the provisions of the
Aarhus Convention on Access to Information, Public Participation in
Decision-making and Access to Justice in Environmental Matters to
Community institutions and bodies (OJ L 264, 25.9.2006, p. 13).
(2) Regulation (EC) No 1406/2002 of the European Parliament and of the
Council of 27 June 2002 establishing a European Maritime Safety Agency
(OJ L 208, 5.8.2002, p. 1).
 02015R0757 — EN — 05.06.2023 — 002.001 — 22

▼B
2. The Commission and, where relevant, the Member States shall
maintain technical exchange with third countries, in particular the
further development of monitoring methods, the organisation of
reporting and the verification of emissions reports.

3. In the event that an international agreement on a global moni­

toring, reporting and verification system for greenhouse gas emissions
or on global measures to reduce greenhouse gas emissions from
maritime transport is reached, the Commission shall review this Regu­
lation and shall, if appropriate, propose amendments to this Regulation
in order to ensure alignment with that international agreement.

▼M2
Article 22a
Review

The Commission shall, no later than 31 December 2024, review this

Regulation, in particular taking into account further experience gained in
its implementation, inter alia, for the purpose of including ships below
5 000 gross tonnage but not below 400 gross tonnage within the scope
of this Regulation with a view to a possible subsequent inclusion of
such ships within the scope of Directive 2003/87/EC or to proposing
other measures to reduce greenhouse gas emissions from such ships.
That review shall, where appropriate, be accompanied by a legislative
proposal to amend this Regulation.

▼B

CHAPTER VI

DELEGATED AND IMPLEMENTING POWERS AND FINAL

PROVISIONS

Article 23
Exercise of delegation

1. The power to adopt delegated acts is conferred on the Commission

subject to the conditions laid down in this Article. It is of particular
importance that the Commission follow its usual practice and carry out
consultations with experts, including Member States' experts, before
adopting those delegated acts.

▼M2
2. The power to adopt delegated acts referred to in Article 5(2),
Article 15(5) and Article 16(3) shall be conferred on the Commission
for a period of five years from 1 July 2015.

The power to adopt delegated acts referred to in Article 6(8),

Article 7(5), Article 11(4), Article 11a(4) and Article 13(6) shall be
conferred on the Commission for a period of five years from 5 June
2023.

The Commission shall draw up a report in respect of the delegation of

power not later than nine months before the end of the respective five-
year period. The delegation of power shall be tacitly extended for
periods of an identical duration, unless the European Parliament or
the Council opposes such extension not later than three months before
the end of each period.
 02015R0757 — EN — 05.06.2023 — 002.001 — 23

▼M2
3. The delegation of power referred to in Article 5(2), Article 6(8),
Article 7(5), Article 11(4), Article 11a(4), Article 13(6), Article 15(5)
and Article 16(3) may be revoked at any time by the European
Parliament or by the Council. A decision to revoke shall put an end
to the delegation of the power specified in that decision. It shall take
effect the day following the publication of the decision in the Official
Journal of the European Union or at a later date specified therein. It
shall not affect the validity of any delegated acts already in force.

▼B
4. As soon as it adopts a delegated act, the Commission shall notify
it simultaneously to the European Parliament and to the Council.

▼M2
5. A delegated act adopted pursuant to Article 5(2), Article 6(8),
Article 7(5), Article 11(4), Article 11a(4), Article 13(6), Article 15(5)
or Article 16(3) shall enter into force only if no objection has been
expressed either by the European Parliament or by the Council within a
period of two months of notification of that act to the European
Parliament and the Council or if, before the expiry of that period, the
European Parliament and the Council have both informed the
Commission that they will not object. That period shall be extended
by two months at the initiative of the European Parliament or of the
Council.

However, the first subparagraph, last sentence, of this paragraph shall

not apply to delegated acts adopted by 1 October 2023 pursuant to
Article 5(2), second subparagraph, Article 6(8), second subparagraph,
or Article 11(4).

▼B

Article 24
Committee procedure

1. The Commission shall be assisted by the Committee established

by Article 26 of Regulation (EU) No 525/2013 of the European
Parliament and of the Council (1). That Committee shall be a
committee within the meaning of Regulation (EU) No 182/2011.

2. Where reference is made to this paragraph, Article 5 of Regulation

(EU) No 182/2011 shall apply. Where the committee delivers no
opinion, the Commission shall not adopt the draft implementing act
and the third subparagraph of Article 5(4) of Regulation (EU) No
182/2011 shall apply.

Article 25
Amendments to Directive 2009/16/EC

The following point shall be added to the list set out in Annex IV to
Directive 2009/16/EC:

(1) Regulation (EU) No 525/2013 of the European Parliament and of the Council
of 21 May 2013 on a mechanism for monitoring and reporting greenhouse
gas emissions and for reporting other information at national and Union level
relevant to climate change and repealing Decision No 280/2004/EC (OJ
L 165, 18.6.2013, p. 13).
 02015R0757 — EN — 05.06.2023 — 002.001 — 24

▼B
‘50. Document of Compliance issued under Regulation (EU)
2015/757 of the European Parliament and of the Council of
29 April 2015 on the monitoring, reporting and verification of
carbon dioxide emissions from maritime transport, and
amending Directive 2009/16/EC (*).
___________
(*) OJ L 123, 19.5.2015, p. 55.’

Article 26
Entry into force

This Regulation shall enter into force on 1 July 2015.

This Regulation shall be binding in its entirety and directly applicable in
all Member States.
 02015R0757 — EN — 05.06.2023 — 002.001 — 25

▼B
ANNEX I

Methods for monitoring CO2 emissions

▼M1
A. CALCULATION OF CO2 EMISSIONS (ARTICLE 9)
For the purposes of calculating CO2 emissions companies shall apply the
following formula:

Fuel consumption × emission factor

Fuel consumption shall include fuel consumed by main engines, auxiliary

engines, gas turbines, boilers and inert gas generators.

Fuel consumption within ports at berth shall be calculated separately.

The following default values for emission factors for fuels used on board shall be
applied:

Emission factor
Type of fuel Reference
(t-CO2/t-fuel)

1. Diesel/Gas oil ISO 8217 Grades DMX through 3,206

DMB
2. Light fuel oil (LFO) ISO 8217 Grades RMA through 3,151
RMD
3. Heavy fuel oil (HFO) ISO 8217 Grades RME through 3,114
RMK
4. Liquefied petroleum gas Propane 3,000
(LPG)
Butane 3,030
5. Liquefied natural gas 2,750
(LNG)
6. Methanol 1,375
7. Ethanol 1,913

Appropriate emission factors shall be applied for biofuels, alternative non-fossil

fuels and other fuels for which no default values are specified.

▼B
B. METHODS FOR DETERMINING CO2 EMISSIONS
The company shall define in the monitoring plan which monitoring method is to
be used to calculate fuel consumption for each ship under its responsibility and
ensure that once the method has been chosen, it is consistently applied.

Actual fuel consumption for each voyage shall be used and be calculated using
one of the following methods:

(a) Bunker Fuel Delivery Note (BDN) and periodic stocktakes of fuel tanks;

(b) Bunker fuel tank monitoring on board;

(c) Flow meters for applicable combustion processes;

(d) Direct CO2 emissions measurements.

 02015R0757 — EN — 05.06.2023 — 002.001 — 26

▼B
Any combination of these methods, once assessed by the verifier, may be used if
it enhances the overall accuracy of the measurement.

1. Method A: BDN and periodic stocktakes of fuel tanks

This method is based on the quantity and type of fuel as defined on the BDN
combined with periodic stocktakes of fuel tanks based on tank readings. The
fuel at the beginning of the period, plus deliveries, minus fuel available at the
end of the period and de-bunkered fuel between the beginning of the period
and the end of the period together constitute the fuel consumed over the
period.

The period means the time between two port calls or time within a port. For
the fuel used during a period, the fuel type and the sulphur content need to
be specified.

This method shall not be used when BDN are not available on board ships,
especially when cargo is used as a fuel, for example, liquefied natural gas
(LNG) boil-off.

Under existing MARPOL Annex VI regulations, the BDN is mandatory, is to

be retained on board for three years after the delivery of the bunker fuel and
is to be readily available. The periodic stocktake of fuel tanks on-board is
based on fuel tank readings. It uses tank tables relevant to each fuel tank to
determine the volume at the time of the fuel tank reading. The uncertainty
associated with the BDN shall be specified in the monitoring plan. Fuel tank
readings shall be carried out by appropriate methods such as automated
systems, soundings and dip tapes. The method for tank sounding and uncer­
tainty associated shall be specified in the monitoring plan.

Where the amount of fuel uplift or the amount of fuel remaining in the tanks
is determined in units of volume, expressed in litres, the company shall
convert that amount from volume to mass by using actual density values.
The company shall determine the actual density by using one of the
following:

(a) on-board measurement systems;

▼M1
(b) the density measured by the fuel supplier at fuel uplift and recorded on
the fuel invoice or BDN;

(c) the density measured in a test analysis conducted in an accredited fuel

test laboratory, where available.

▼B
The actual density shall be expressed in kg/l and determined for the
applicable temperature for a specific measurement. In cases for which
actual density values are not available, a standard density factor for the
relevant fuel type shall be applied once assessed by the verifier.

2. Method B: Bunker fuel tank monitoring on-board

This method is based on fuel tank readings for all fuel tanks on-board. The
tank readings shall occur daily when the ship is at sea and each time the ship
is bunkering or de-bunkering.

The cumulative variations of the fuel tank level between two readings
constitute the fuel consumed over the period.

The period means the time between two port calls or time within a port. For
the fuel used during a period, the fuel type and the sulphur content need to
be specified.
 02015R0757 — EN — 05.06.2023 — 002.001 — 27

▼B
Fuel tank readings shall be carried out by appropriate methods such as
automated systems, soundings and dip tapes. The method for tank
sounding and uncertainty associated shall be specified in the monitoring plan.

Where the amount of fuel uplift or the amount of fuel remaining in the tanks
is determined in units of volume, expressed in litres, the company shall
convert that amount from volume to mass by using actual density values.
The company shall determine the actual density by using one of the
following:

(a) on-board measurement systems;

(b) the density measured by the fuel supplier at fuel uplift and recorded on
the fuel invoice or BDN;

(c) the density measured in a test analysis conducted in an accredited fuel

test laboratory, where available.

The actual density shall be expressed in kg/l and determined for the
applicable temperature for a specific measurement. In cases for which
actual density values are not available, a standard density factor for the
relevant fuel type shall be applied once assessed by the verifier.

3. Method C: Flow meters for applicable combustion processes

This method is based on measured fuel flows on-board. The data from all
flow meters linked to relevant CO2 emission sources shall be combined to
determine all fuel consumption for a specific period.

The period means the time between two port calls or time within a port. For
the fuel used during a period, the fuel type and the sulphur content need to
be monitored.

The calibration methods applied and the uncertainty associated with flow
meters used shall be specified in the monitoring plan.

Where the amount of fuel consumed is determined in units of volume,

expressed in litres, the company shall convert that amount from volume to
mass by using actual density values. The company shall determine the actual
density by using one of the following:

(a) on-board measurement systems;

▼M1
(b) the density measured by the fuel supplier at fuel uplift and recorded on
the fuel invoice or BDN;

(c) the density measured in a test analysis conducted in an accredited fuel

test laboratory, where available.

▼B
The actual density shall be expressed in kg/l and determined for the
applicable temperature for a specific measurement. In cases for which
actual density values are not available, a standard density factor for the
relevant fuel type shall be applied once assessed by the verifier.
 02015R0757 — EN — 05.06.2023 — 002.001 — 28

▼B
4. Method D: Direct CO2 emissions measurement
The direct CO2 emissions measurements may be used for voyages and for
CO2 emissions occurring in ports located in a Member State's jurisdiction.
CO2 emitted shall include CO2 emitted by main engines, auxiliary engines,
gas turbines, boilers and inert gas generators. For ships for which reporting is
based on this method, the fuel consumption shall be calculated using the
measured CO2 emissions and the applicable emission factor of the relevant
fuels.
This method is based on the determination of CO2 emission flows in exhaust
gas stacks (funnels) by multiplying the CO2 concentration of the exhaust gas
with the exhaust gas flow.
The calibration methods applied and the uncertainty associated with the
devices used shall be specified in the monitoring plan.
 02015R0757 — EN — 05.06.2023 — 002.001 — 29

▼B
ANNEX II

Monitoring of other relevant information

A. MONITORING ON A PER VOYAGE BASIS (ARTICLE 9)

1. For the purposes of monitoring other relevant information on a per-voyage
basis (Article 9(1)), companies shall respect the following rules:

(a) ►M1 the date and hour of departure from berth and arrival at berth
shall be considered using Greenwich Mean Time (GMT/UTC). ◄ The
time spent at sea shall be calculated based on port departure and arrival
information and shall exclude anchoring;

(b) the distance travelled may be either the distance of the most direct route
between the port of departure and the port of arrival or the real distance
travelled. In the event of the use of the distance of the most direct route
between the port of departure and the port of arrival, a conservative
correction factor should be taken into account to ensure that the
distance travelled is not significantly underestimated. The monitoring
plan shall specify which distance calculation is used and, if necessary,
the correction factor used. ►M1 The distance travelled shall be
determined from berth of the port of departure to berth of the port of
arrival and shall be expressed in nautical miles; ◄

(c) transport work shall be determined by multiplying the distance travelled

with the amount of cargo carried;

(d) for passenger ships, the number of passengers shall be used to express
cargo carried. For all other categories of ships, the amount of cargo
carried shall be expressed either as metric tonnes or as standard cubic
metres of cargo, as appropriate;

(e) ►M1 for ro-ro ships, cargo carried shall be defined as the mass of cargo
on board, determined as the actual mass or as the number of cargo units
(trucks, cars, etc.) or occupied lane-metres multiplied by default values
for their weight. ◄

For the purposes of this Regulation, ‘ro-ro ship’ means a ship designed
for the carriage of roll-on-roll-off cargo transportation units or with roll-
on-roll-off cargo spaces;

(f) for container ships, cargo carried shall be defined as the total weight in
metric tonnes of the cargo or, failing that, the amount of 20-foot
equivalent units (TEU) multiplied by default values for their weight.
Where cargo carried by a container ship is defined in accordance with
applicable IMO Guidelines or instruments pursuant to the Convention for
the Safety of Life at Sea (SOLAS Convention), that definition shall be
deemed to comply with this Regulation.

For the purposes of this Regulation, ‘container ship’ means a ship

designed exclusively for the carriage of containers in holds and on deck;
 02015R0757 — EN — 05.06.2023 — 002.001 — 30

▼B
(g) the determination of cargo carried for categories of ships other than
passenger ships, ro-ro ships and container ships shall enable the taking
into account, where applicable, of the weight and volume of cargo
carried and the number of passengers carried. Those categories shall
include, inter alia, tankers, bulk carriers, general cargo ships, refrigerated
cargo ships, vehicle carriers and combination carriers.
2. In order to ensure uniform conditions for the application of point (g) of
paragraph 1, the Commission shall adopt, by means of implementing acts,
technical rules specifying the parameters applicable to each of the other
categories of ships referred to under that point.
Those implementing acts shall be adopted not later than 31 December 2016
in accordance with the examination procedure referred to in Article 24(2).
The Commission, by means of implementing acts, may revise, where appro­
priate, the applicable parameters referred to in point (g) of paragraph 1.
Where relevant, the Commission shall also revise those parameters to take
account of amendments to this Annex pursuant to Article 5(2). Those im­
plementing acts shall be adopted in accordance with the examination
procedure referred to in Article 24(2).

3. In complying with the rules referred to in paragraphs 1 and 2, companies

may also choose to include specific information relating to the ship's ice class
and to navigation through ice.

B. MONITORING ON AN ANNUAL BASIS (ARTICLE 10)

For the purposes of monitoring other relevant information on an annual basis,
companies shall respect the following rules:

The values to be monitored under Article 10 shall be determined by aggregation

of the respective per voyage data.

Average energy efficiency shall be monitored by using at least four indicators:

fuel consumption per distance, fuel consumption per transport work, CO2
emissions per distance and CO2 emissions per transport work, which shall be
calculated as follows:

Fuel consumption per distance = total annual fuel consumption/total distance

travelled

Fuel consumption per transport work = total annual fuel consumption/total

transport work

CO2 emissions per distance = total annual CO2 emissions/total distance travelled

CO2 emissions per transport work = total annual CO2 emissions/total transport
work.

In complying with these rules, companies may also choose to include specific
information relating to the ship's ice class and to navigation through ice, as well
as other information related to the fuel consumed and CO2 emitted, differ­
entiating on the basis of other criteria defined in the monitoring plan.
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▼B
ANNEX III

Elements to be taken into account for the delegated acts provided for in
Articles 15 and 16

A. VERIFICATION PROCEDURES
— Competencies of verifiers,

— documents to be provided by companies to verifiers,

— risk assessment to be carried out by verifiers,

— assessment of the conformity of the monitoring plan,

— verification of the emissions report,

— materiality level,

— reasonable assurance of verifiers,

— misstatements and non-conformities,

— content of the verification report,

— recommendations for improvements,

— communication between companies, verifiers and the Commission.

B. ACCREDITATION OF VERIFIERS
— How accreditation for shipping activities can be requested,

— how verifiers will be assessed by the national accreditation bodies in

order to issue an accreditation certificate,

— how the national accreditation bodies will perform the surveillance

needed to confirm the continuation of the accreditation,

— requirements for national accreditation bodies in order to be competent to

provide accreditation to verifiers for shipping activities, including
reference to harmonised standards.