Date: 2025-10-15Category: Not ApplicableState: Union GovernmentCountry: Europe
Council Decision (EU) 2025/2090 of 10 October 2025 on the position to be taken on behalf of the European Union within the International Civil Aviation Organization as regards the notification of differences between Union law and the Second Edition of the International Standards and Recommended Practices on Environmental Protection – Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA)
**Executive Summary**
This Council Decision (EU) 2025/2090 establishes the EU's position within the International Civil Aviation Organization (ICAO) concerning the notification of differences between Union law and the Second Edition of the International Standards and Recommended Practices on Environmental Protection – Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA). It was adopted on 10 October 2025. Each Member State must file the differences in Article 2 no later than two months following the entry into force of this Decision and shall inform the Commission accordingly.
**Key Points / Main Content**
* **Purpose:** To establish a Union position within ICAO regarding notifications of differences between EU law and the Second Edition of CORSIA.
* **Implementation of CORSIA in the Union:** The document acknowledges that CORSIA is implemented in Union law through Directive 2003/87/EC, as amended by Directive (EU) 2023/958, and Commission Implementing Regulation (EU) 2024/1879.
* **Notification of Differences:** Member States must file differences related to:
* **Emission Units:** Compliance with offsetting requirements is ensured by surrendering allowances under the EU ETS regional scheme for flights within the EEA, to and from Switzerland or the United Kingdom. These flights are exempt from CORSIA offsetting requirements.
* **Emission Units Eligibility:** Additional conditions for CORSIA emissions unit eligibility for operators administered by a member state include, units must originate from a State that is a Party to the Paris Agreement at the time of use, and units must originate from a State participating in CORSIA offsetting.
* **MRV of Aeroplane Operator Annual CO2 Emissions:** Exemptions to this chapter are visual flight rules, flights for scientific research or testing aircraft, flights under public service obligations, flights departing from or arriving in the EEA.
* **MRV of Aeroplane Operator Annual CO2 Emissions**: Aircraft operators above the small emitters' threshold shall use Method A or Method B as a Fuel Use Monitoring Method. Selected Fuel Use Monitoring Method shall be used for all reported flights, including for international flights not subject to offsetting requirements. Aircraft operators that meet the requirements of points 2.1.1 and 2.1.3 of Annex 16, Volume IV, after 1 January 2021 for the first time without qualifying as a new entrant and that are not small emitters shall directly use a Fuel Use Monitoring Method.
* **Notification Categories:**
* **Category A:** More exacting or exceeds the ICAO standard or recommended practice
* **Category C:** Partially implemented.
* Each notification in the EFOD is labelled 'Significant Difference' or 'not a Significant Difference'.
**Impact Analysis**
**Member States**
* **Impact:** Required to formally notify ICAO of differences between Union Law and the Second Edition of CORSIA.
* **Action Required:**
1. Fill in the ICAO Electronic Filing of Differences System (EFOD) with the differences as specified in Article 2, using Category A or C, and if it is a "Significant Difference".
2. Notify ICAO of the differences no later than two months following the entry into force of this Decision.
3. Inform the Commission accordingly.
**European Commission**
* **Impact:** Needs to be kept informed of the notifications made by Member States to ICAO.
* **Action Required:** Monitor Member States' compliance with the notification requirements.
**Aircraft Operators**
* **Impact:** Compliance with offsetting requirements through the EU ETS for flights within the EEA, to and from Switzerland or the United Kingdom. Subject to additional MRV rules to ensure compliance.
* **Action Required:** Aircraft operators above the small emitters' threshold shall use Method A or Method B as a Fuel Use Monitoring Method. Select and use the same Fuel Use Monitoring Method for all their reported flights.
Key Entities Referenced
International Civil Aviation Organization (ICAO): The international body that establishes international standards and recommended practices for civil aviation.
Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA): A global market-based measure scheme to limit greenhouse gas emissions from international aviation.
Chicago Convention on International Civil Aviation: A treaty that regulates international air transport and established the International Civil Aviation Organization (ICAO).
Directive 2003/87/EC: EU directive establishing a system for greenhouse gas emission allowance trading within the Union, used to implement CORSIA.
European Economic Area (EEA): Refers to the member states within the European Economic Area.
Official Journal EN
of the European Union L series
2025/2090 15.10.2025
COUNCIL DECISION (EU) 2025/2090
of 10 October 2025
on the position to be taken on behalf of the European Union within the International Civil Aviation
Organization as regards the notification of differences between Union law and the Second Edition of
the International Standards and Recommended Practices on Environmental Protection – Carbon
Offsetting and Reduction Scheme for International Aviation (CORSIA)
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 192(1), in conjunction
with Article 218(9) thereof,
Having regard to the proposal from the European Commission,
Whereas:
(1) The Chicago Convention on International Civil Aviation (the ‘Chicago Convention’), which regulates international air
transport, entered into force on 4 April 1947. It established the International Civil Aviation Organization (ICAO).
(2) The Member States of the Union are contracting States to the Chicago Convention and members of ICAO, whereas
the Union has observer status in certain ICAO bodies.
(3) Pursuant to Article 54 of the Chicago Convention, the ICAO Council is to adopt international standards and
recommended practices.
(4) The 21st Conference of the Parties to the United Nations Framework Convention on Climate Change was concluded
in December 2015 with the adoption of the Paris Agreement. The objective of the Paris Agreement is to limit the
increase in the global average temperature to well below 2 oC above pre-industrial levels, and to pursue efforts to
limit the temperature increase to 1,5 oC above those levels. All sectors of the economy should contribute to
achieving those emission reductions, including international aviation.
(5) In 2016, the 39th ICAO General Assembly decided to develop a global market-based measure scheme to limit
greenhouse gas emissions from international aviation at their 2020 levels. The Union position in that regard was
established by Council Decision (EU) 2016/915(1).
(6) At the 10th meeting of its 214th session, the ICAO Council adopted the First Edition of Annex 16, Volume IV, to the
Chicago Convention: the International Standards and Recommended Practices on Environmental Protection –
Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA).
(7) At its 228th session, the ICAO Council adopted Amendment 1 to Annex 16, Volume IV, to the Chicago Convention,
following amendments proposed by the Committee on Aviation Environmental Protection and the outcome of the
2022 CORSIA periodic review. The resulting Second Edition of Annex 16, Volume IV, to the Chicago Convention
(the ‘Second Edition’) became applicable on 1 January 2024.
(8) Article 38 of the Chicago Convention covers departures from international standards and procedures. In accordance
with that Article, any contracting State which finds it impracticable to comply in all respects with any such
international standard or procedure, or to bring its own regulations or practices into full accord with any
international standard or procedure after amendment of the latter, or which deems it necessary to adopt regulations
or practices differing in any particular respect from those established by an international standard, needs to give
immediate notification to ICAO of the differences between its own practice and that established by the international
standard.
(1) Council Decision (EU) 2016/915 of 30 May 2016 on the position to be taken on behalf of the European Union with regard to the
international instrument to be drawn up within the ICAO bodies and intended to lead to the implementation from 2020 of a single
global market-based measure for international aviation emissions (OJ L 153, 10.6.2016, p. 32, ELI: http://data.europa.eu/eli/dec/
2016/915/oj).
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(9) Given that there are certain differences between Union law and the Second Edition, a Union position should be
established as regards the notification of differences pursuant to Article 38 of the Chicago Convention.
(10) CORSIA is implemented in Union law by means of Directive 2003/87/EC of the European Parliament and of the
Council(2). The position to be taken within ICAO as regards the notification of differences between that Directive
and the First Edition of Annex 16, Volume IV, to the Chicago Convention was established by Council Deci-
sion (EU) 2018/2027(3).
(11) In 2023, Directive 2003/87/EC was amended by Directive (EU) 2023/958 of the European Parliament and of the
Council(4). One of the objectives of Directive (EU) 2023/958 was to pursue the implementation of CORSIA in the
Union.
(12) The Union position as regards the notification of the differences, set out in this Decision, is proposed at this stage
because the relevant Union legal acts as regards the implementation of CORSIA in the Union have been adopted.
(13) Article 12 of Directive 2003/87/EC provides for the adoption by the Commission of implementing acts specifying
the methodology for the calculation of offsetting requirements for aircraft operators. Accordingly, on 9 July 2024,
the Commission adopted Implementing Regulation (EU) 2024/1879(5).
(14) As communicated to the ICAO Secretariat, and acknowledged by the Secretariat, the annual CO emissions for all
2
State pairs reported by Member States to the ICAO Secretariat as subject to offsetting requirements is without
prejudice to the calculation of offsetting requirements and the quantity of CORSIA eligible units to be cancelled to
demonstrate compliance.
(15) Pursuant to Directive 2003/87/EC, CORSIA eligible units are those determined by the ICAO Council, provided they
originate from a State implementing the Paris Agreement and participating in CORSIA. That difference should be
notified to ICAO.
(16) Pursuant to Directive 2003/87/EC, in addition to the flights specified in the Second Edition, the following flights are
also exempted from monitoring requirements: flights performed under visual flight rules, flights performed for
scientific research or testing aircraft and flights performed in the framework of public service obligations. That
difference should be notified to ICAO.
(17) Pursuant to Commission Implementing Regulation (EU) 2018/2066(6), aircraft operators not eligible to use
emissions estimation tools are to use Method A or Method B as their fuel use monitoring method. They are to use
the same method to report all flights, including flights which are not subject to offsetting requirements. That
difference should be notified to ICAO.
(2) Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas
emission allowance trading within the Union and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32, ELI: http://
data.europa.eu/eli/dir/2003/87/oj).
(3) Council Decision (EU) 2018/2027 of 29 November 2018 on the position to be taken on behalf of the European Union within the
International Civil Aviation Organization in respect of the First Edition of the International Standards and Recommended Practices
on Environmental Protection — Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA) (OJ L 325,
20.12.2018, p. 25, ELI: http://data.europa.eu/eli/dec/2018/2027/oj).
(4) Directive (EU) 2023/958 of the European Parliament and of the Council of 10 May 2023 amending Directive 2003/87/EC as regards
aviation’s contribution to the Union’s economy-wide emission reduction target and the appropriate implementation of a global
market-based measure (OJ L 130, 16.5.2023, p. 115, ELI: http://data.europa.eu/eli/dir/2023/958/oj).
(5) Commission Implementing Regulation (EU) 2024/1879 of 9 July 2024 laying down rules for the application of
Directive 2003/87/EC of the European Parliament and of the Council as regards the calculation of offsetting requirements for
the purpose of CORSIA (OJ L, 2024/1879, 10.7.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/1879/oj).
(6) Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas
emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation
(EU) No 601/2012 (OJ L 334, 31.12.2018, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2018/2066/oj).
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(18) Member States should notify ICAO of the differences no later than two months following the entry into force of this
Decision and should inform the Commission accordingly.
(19) It is appropriate to establish the position to be taken on the Union’s behalf within ICAO with regard to the Second
Edition as it is binding on the Member States pursuant to and within the limits set out in Article 90 of the Chicago
Convention. The Second Edition is also to become binding upon the Union and its Member States under some of the
existing international air transport agreements. Therefore, the adoption of a Union position in respect of the
notification of differences falls within the scope of Article 218(9) of the Treaty.
(20) The position of the Union is to be expressed by each Member State, acting in the interest of the Union,
HAS ADOPTED THIS DECISION:
Article 1
The position to be taken on behalf of the Union within ICAO as regards the notification of differences between Union law
and the Second Edition of Annex 16, Volume IV, to the Chicago Convention: the International Standards and
Recommended Practices on Environmental Protection – Carbon Offsetting and Reduction Scheme for International
Aviation (CORSIA) (the ‘Second Edition’) shall be the following: each Member State shall fill in the ICAO Electronic Filing of
Differences System (EFOD) the differences in accordance with the conditions set out in Article 2 of this Decision.
Article 2
1. The notification of differences set out in this Article is without prejudice to other notifications submitted pursuant to
Article 38 of the Chicago Convention with regard to the provisions of Annex 16, Volume IV, to the Chicago Convention.
2. A difference relative to point 4.3.1 of Chapter 4 of the Second Edition ‘Emissions units’, with the following difference
details:
‘[Member State] notifies ICAO that compliance with offsetting requirements deriving from emissions from flights operated by operators
based in [Member State], within the European Economic Area (EEA) or from flights operated from the EEA to and from Switzerland or
the United Kingdom is ensured, in accordance with Directive 2003/87/EC of the European Parliament and of the Council(1), by the
surrendering of allowances under EU ETS regional scheme which also apply to such flights.
Participation in the regional schemes obliges operators from [Member State] to address those emissions.
Compliance with offsetting requirements is thereby fulfilled at the unit cancellation phase, detailed in Chapter 4 of Annex 16, Volume
IV, to the Chicago Convention. Operators administered by [Member State] are considered compliant with CORSIA offsetting
requirements following the submission of a verified Emissions Unit Cancellation Report. That report shall demonstrate the cancellation of
sufficient CORSIA units, with the exception of flights between EEA States and flights between EEA States and the United Kingdom or
Switzerland.
(1) Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse
gas emission allowance trading within the Union and amending Council Directive 96/61/EC (OJ EU L 275, 25.10.2003,
p. 32, ELI: http://data.europa.eu/eli/dir/2003/87/oj).’
That difference shall be labelled a Category A difference ‘More exacting or exceeds the ICAO standard or recommended
practice’ and a ‘Significant Difference’ in the EFOD.
3. A difference relative to point 4.2.1 of Chapter 4 of the Second Edition ‘Emissions Units’, with the following difference
details:
‘In accordance with Article 11a of Directive 2003/87/EC [Member State] notifies ICAO that, in addition to the criteria included in the
ICAO document entitled “CORSIA Emissions Unit Eligibility Criteria”, the following conditions must be fulfilled for units to be
considered eligible for compliance with CORSIA for operators administered by [Member State]:
(a) units must originate from a State that is a Party to the Paris Agreement at the time of use;
(b) units must originate from a State participating in CORSIA offsetting.’
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That difference shall be labelled a Category A difference ‘More exacting or exceeds the ICAO standard or recommended
practice’ and a ‘Significant Difference’ in the EFOD.
4. A difference relative to point 2.1.1 of Chapter 2 of the Second Edition ‘Monitoring, Reporting and Verification (MRV)
of Aeroplane Operator Annual CO emissions’, with the following difference details:
2
‘In accordance with Annex I to Directive 2003/87/EC, [Member State] notifies ICAO that, in addition to the exemptions set out in
points 2.1.1 and 2.1.3 of Annex 16, Volume IV, to the Chicago Convention, the Standards and Recommended Practices in this Chapter
will not apply to the following flights departing from or arriving in the EEA:
(a) any flights performed exclusively under visual flight rules as defined in Annex 2 to the Chicago Convention;
(b) flights performed exclusively for the purpose of scientific research or for the purpose of checking, testing or certifying aircraft or
equipment whether airborne or ground-based;
(c) flights performed in the framework of public service obligations imposed in accordance with Regulation (EC) No 1008/2008 of the
European Parliament and of the Council(1).
(1) Regulation (EC) No 1008/2008 of the European Parliament and of the Council of 24 September 2008 on common rules for the
operation of air services in the Community (OJ EU L 293, 31.10.2008, p. 3, ELI: http://data.europa.eu/eli/reg/2008/1008/
oj).’
That difference shall be labelled a Category C difference ‘Partially implemented’ and not a ‘Significant Difference’ in the
EFOD.
5. A difference relative to points 2.2.1.3.1, 2.2.1.3.2 and 2.2.1.3.6 of Chapter 2 of the Second Edition ‘Monitoring,
Reporting and Verification (MRV) of Aeroplane Operator Annual CO emissions’, with the following difference details:
2
‘In accordance with Article 55(1) of Commission Implementing Regulation (EU) 2018/2066(2), aircraft operators operating fewer
than 243 flights per period for three consecutive four-month periods and aircraft operators operating flights with total annual emissions
lower than 25 000 tonnes of CO per year shall be considered small emitters. [Member State] notifies ICAO that aircraft operators
2
above the small emitters’ threshold shall use Method A or Method B as a Fuel Use Monitoring Method.
(2) Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse
gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission
Regulation (EU) No 601/2012 (OJ EU L 334, 31.12.2018, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2018/2066/oj.’
‘In accordance with Implementing Regulation (EU) 2018/2066, [Member State] notifies ICAO that aircraft operators shall use the
selected Fuel Use Monitoring Method for all their reported flights, including for international flights not subject to offsetting
requirements.’
‘In accordance with Directive 2003/87/EC, [Member State] notifies ICAO that aircraft operators that meet the requirements of points
2.1.1 and 2.1.3 of Annex 16, Volume IV, to the Chicago Convention, after 1 January 2021 for the first time without qualifying as
a new entrant and that are not small emitters shall directly use a Fuel Use Monitoring Method.’
That difference shall be labelled a Category A difference ‘More exacting or exceeds the ICAO standard or recommended
practice’ and not a ‘Significant Difference’ in the EFOD.
6. Each Member State shall file the differences in this Article no later than two months following the entry into force of
this Decision and shall inform the Commission accordingly.
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Article 3
This Decision shall enter into force on the date of its adoption.
Done at Luxembourg, 10 October 2025.
For the Council
The President
S. LOSE
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