Regulation (EU) 2023/1805 of the European Parliament and of the Council of 13 September 2023 on the use of renewable and low-carbon fuels in maritime transport, and amending Directive 2009/16/EC (Text with EEA relevance)

Type Regulation
Publication 2023-09-13
Last updated 2026-04-15
State In force
Department Council of the European Union, European Parliament
Source EUR-Lex
articles 32
Reform history JSON API

(e) verifiers have identified any part of the monitoring plan as not being in conformity with the requirements of this Regulation and the company is required by the verifier to revise it in accordance with Article 11(1);

(f) companies, verifiers or competent authorities have found that the methods to prevent data gaps and identify data errors are inadequate to ensure data accuracy, completeness and transparency.

3.

Companies shall notify to the verifiers without undue delay any proposals for modification of the monitoring plan.

Article 10
Certification of fuels and emission factors
1.

Where biofuels, biogas, RFNBO and recycled carbon fuels, as defined in Directive (EU) 2018/2001, are to be taken into account for the purposes referred to in Article 4(1) of this Regulation, the following rules apply:

(a) biofuels and biogas that do not comply with the sustainability and GHG emissions saving criteria set out in Article 29 of Directive (EU) 2018/2001 or that are produced from food and feed crops shall be considered to have the same emission factors as the least favourable fossil fuel pathway for that type of fuel;

(b) RFNBO and recycled carbon fuels that do not comply with the GHG emissions savings threshold set out in Article 25(2) of Directive (EU) 2018/2001 shall be considered to have the same emission factors as the least favourable fossil fuel pathway for that type of fuel.

2.

Fuels not covered in paragraph 1 shall be considered to have the same emission factors as the least favourable fossil fuel pathway for the type of fuel in question, unless they have been certified in accordance with Union legal acts concerning the internal markets in renewable and natural gases and in hydrogen, establishing a GHG emissions savings threshold and an associated methodology to calculate GHG emissions from production of such fuels.

3.

On the basis of the fuel bunker delivery notes complemented in accordance with Annex I to this Regulation, companies shall provide accurate, complete and reliable data on the GHG emission intensity and the sustainability characteristics of fuels to be taken into account for the purposes referred to in Article 4(1) of this Regulation that have been certified under a scheme that is recognised by the Commission in accordance with Article 30(5) and (6) of Directive (EU) 2018/2001 or, where applicable, the relevant provisions of Union legal acts concerning the internal markets in renewable and natural gases and in hydrogen.

4.

Companies shall not diverge from the default values for the well-to-tank emission factors set out in Annex II to this Regulation for fossil fuels. Without prejudice to paragraph 1, companies shall be entitled to diverge from the default values for the well-to-tank emission factors set out in Annex II to this Regulation provided that actual values are certified under a scheme that is recognised by the Commission. That certification shall be done, for biofuels, biogas, RFNBO and recycled carbon fuels, in accordance with Article 30(5) and (6) of Directive (EU) 2018/2001 or, where applicable, in accordance with the relevant provisions of Union legal acts concerning the internal markets in renewable and natural gases and in hydrogen.

5.

Companies shall be entitled to diverge from the default values for the tank-to-wake emission factors set out in Annex II, with the exception of tank-to-wake CO2 emission factors for fossil fuels, provided that actual values are certified by means of laboratory testing or direct emissions measurements.

6.

The Commission shall adopt implementing acts in order to specify which international standards and certification references are accepted for demonstration of actual tank-to-wake emission factors. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(3).

Chapter IV

Verification and accreditation

Article 11
Assessment of the monitoring plan and of the modified monitoring plan
1.

For each ship and in the event of a change of verifier, the verifier shall assess the conformity of the monitoring plan with the requirements set out in Articles 7, 8 and 9. Where the verifier’s assessment identifies non-conformities with those requirements, the company concerned shall without undue delay revise its monitoring plan accordingly and submit the revised plan for a final assessment by the verifier before the reporting period starts. The company concerned shall agree with the verifier on the time-frame necessary to introduce those revisions. That timeframe shall in any event not extend beyond the beginning of the reporting period.

2.

Modifications to the monitoring plan under Article 9(2), points (b), (c) and (d), shall be subject to an assessment by the verifier. Following that assessment, the verifier shall notify the company concerned whether those modifications are in conformity with the requirements set out in Articles 7, 8 and 9.

3.

Once the monitoring plan and the modified monitoring plan have been satisfactorily assessed, the verifier shall record them in the FuelEU database. The monitoring plan and the modified monitoring plan shall be accessible to the administering State.

Article 12
General obligations and principles for the verifiers
1.

The verifier shall be independent from the company or from the ship operator and shall carry out the activities required under this Regulation in the public interest. For that purpose and in order to avoid potential conflicts of interest, neither the verifier nor any part of a legal entity of which it is part shall be a company, ship operator or the owner of a company. In addition, the verifier shall not be owned by a company, ship operator or the owner of a company nor shall it have relations with a company that could affect its independence and impartiality.

2.

The verifier shall assess the reliability, credibility, accuracy and completeness of the data and information relating to the amount, type and emission factor of the energy used on board by ships, in particular:

(a) the attribution of fuel consumption and the use of substitute sources of energy to voyages and at berth;

(b) the reported fuel consumption data and related measurements and calculations;

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

(d) the use of OPS or the application of any of the exceptions recorded in the FuelEU database in accordance with Article 6(9), point (a);

(e) the data required under Article 10(3).

3.

The assessment referred to in paragraph 2 shall be based on the following considerations:

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

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

Article 13
Verification procedures
1.

The verifier shall identify potential risks related to the monitoring and reporting process by comparing the reported amount, type and emission factor of the energy used on board by ships with estimated data based on the ship’s tracking data and characteristics, such as the installed engine power. Where significant divergences 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 by the company concerned.

3.

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

4.

At the request of the verifier, the company concerned shall provide any additional information that enables the verifier to carry out its verification activities. Where necessary to determine the reliability, credibility, accuracy and completeness of reported data and information, the verifier shall conduct checks during the verification process. In case of doubt, the verifier may conduct site visits at the premises of the company or on board the ship. The company shall allow the verifier to access the premises of the company or the ship in order to facilitate the verification activities.

5.

The Commission shall adopt implementing acts in order to further specify the rules for the verification activities referred to in this Regulation, as regards at least the following elements: competencies of verifiers; documents to be provided by companies to verifiers; assessment of the conformity of the monitoring plan and of the modified monitoring plan; risk assessment, including checks, to be carried out by verifiers; verification of the FuelEU report referred to in Article 15(3); materiality level; reasonable assurance from verifiers; misstatements and non-conformities; content of the verification report; recommendations for improvements; site visits; and communication between companies, verifiers, competent authorities and the Commission. The rules specified in those implementing acts shall be based on the principles for verification provided for in Articles 11 and 12 and in this Article and on relevant internationally accepted standards. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(3).

Article 14
Accreditation of verifiers
1.

Verifiers shall be accredited for verification activities falling under the scope of this Regulation by a national accreditation body pursuant to Regulation (EC) No 765/2008. By the end of each year, the national accreditation body shall notify the list of accredited verifiers to the Commission, together with all relevant contact information.

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.

Verifiers shall always have sufficient means and staff to enable them to deal with the size of the fleet for which they perform verification activities under this Regulation. In particular, verifiers shall always have sufficient expertise, particularly in maritime transport, to enable them to carry out the tasks required under this Regulation. They shall be capable of assigning means and staff to every place of work, when and as needed to carry out the tasks required under this Regulation.

4.

A competent authority that identifies the non-conformity of a verifier’s activities within the scope of this Regulation shall inform the competent authority of the Member State of the national accreditation body having accredited the verifier. The competent authority of the Member State of the national accreditation body shall request its national accreditation body to take into account that information as part of its surveillance activities.

5.

The Commission is empowered to adopt delegated acts in accordance with Article 28 in order to supplement this Regulation by establishing further methods and criteria of accreditation of verifiers, on at least the following elements: request for accreditation for verification activities within the scope of this Regulation; assessment of verifiers by the national accreditation bodies; surveillance activities performed by the national accreditation bodies to confirm the continuation of the accreditation; administrative measures to be adopted if the verifier does not fulfil the requirements of this Regulation; and requirements for national accreditation bodies in order to be competent to provide accreditation to verifiers for verification activities within the scope of this Regulation, including a reference to harmonised standards. The methods and criteria specified in such delegated acts shall be based on the principles for verification provided for in Articles 11, 12 and 13 and on relevant internationally accepted standards.

Chapter V

Recording, verification, reporting and assessment of compliance

Article 15
Monitoring and recording
1.

As of 1 January 2025, based on the monitoring plan referred to in Article 8 and following the assessment of that plan by the verifier, companies shall monitor and record, for each ship arriving at or departing from a port of call, and for each voyage referred to in Article 2(1), the following information:

(a) port of departure and port of arrival including the date and time of departure and arrival and time spent at berth;

(b) for each ship to which Article 6(1) applies, the connection to and use of OPS or the application of any of the exceptions provided for in Article 6(5) as confirmed pursuant to Article 6(9), point (a), where applicable;

(c) the amount of each type of fuel consumed at berth and at sea;

(d) the amount of electricity delivered to the ship through OPS;

(e) for each type of fuel consumed at berth and at sea, the well-to-tank emission factor, the tank-to-wake emission factors of combusted fuel and the tank-to-wake emission factors of slipped fuel associated with the different fuel consumers on board, covering all relevant greenhouse gases;

(f) the amount of each type of substitute source of energy consumed at berth and at sea;

(g) the ship’s ice class, if the company requests to exclude the additional energy used due to ship’s ice class from the calculation of the compliance balance set out in Annex IV, using the Baltic Marine Environment Protection Commission (HELCOM) Recommendation 25/7 on safety of winter navigation in the Baltic Sea to establish the correspondence between ice classes;

(h) the ship’s ice class, the date, time and position when entering and leaving the ice conditions, the amount of each type of fuel consumed and the distance travelled when sailing in ice conditions as well as the total distance travelled for all voyages during the reporting period, if the company requests to exclude the additional energy used due to sailing in ice conditions from the calculation of the compliance balance set out in Annex IV.

2.

Companies shall record the information and data listed in paragraph 1 in a timely and transparent manner and compile them on an annual basis to enable the verifier to verify compliance with this Regulation.

3.

By 31 January of the verification period, companies shall provide to the verifier a ship-specific report (the ‘FuelEU report’) containing all the information referred to in paragraph 1 of this Article and the monitoring data and documentation referred to in Article 7(4) for the reporting period.

4.

In the event of the transfer of a ship from one company to another:

(a) the transferring company shall notify to the verifier the information referred to in paragraph 1 of this Article for the time during which it had responsibility for the operation of the ship;

(b) as close as practical to the day of completion of the transfer and no later than one month thereafter, the information referred to in point (a) shall be verified and recorded in the FuelEU database in accordance with Article 16 by the verifier that performed verification activities for the ship under the transferring company; and

(c) without prejudice to points (a) and (b), the company that has responsibility for the operation of the ship on 31 December of the reporting period shall be responsible for the compliance of the ship with the requirements set out in Articles 4 and 6 for the entire reporting period during which the transfer or multiple transfers took place.

Article 16
Verification and calculation
1.

Following the verification as set out in Articles 11, 12 and 13, the verifier shall assess the quality, completeness and accuracy of the FuelEU report. To that end, the verifier shall use any information contained in the FuelEU database, including information provided on port calls in accordance with Article 6.

2.

Where the verification assessment referred to paragraph 1 concludes, with reasonable assurance from the verifier, that the FuelEU report is free from material misstatements or non-conformities, the verifier shall notify to the company concerned a verification report stating that the FuelEU report complies with this Regulation. The verification report shall specify all issues relevant to the work carried out by the verifier.

3.

Where the verification assessment identifies misstatements or non-conformities with this Regulation, the verifier shall inform the company concerned thereof in a timely manner. The company shall without undue delay correct the misstatements or non-conformities so as to enable the verification process to be completed in time and shall submit to the verifier an amended FuelEU report and any other information necessary to correct the misstatements or non-conformities identified. In its verification report, the verifier shall state whether the amended FuelEU report complies with this Regulation. Where the communicated misstatements or non-conformities have not been corrected and lead to material misstatements, the verifier shall notify to the company a verification report stating that the FuelEU report does not comply with this Regulation.

4.

On the basis of the FuelEU report that complies with this Regulation, the verifier shall calculate:

(a) using the method specified in Annex I, the yearly average GHG intensity of the energy used on board by the ship concerned;

(b) using the formula specified in Part A of Annex IV, the ship’s compliance balance;

(c) the number of non-compliant port calls in the previous reporting period including the time spent moored at the quayside and, where applicable in accordance with Article 6(9), at anchorage, for each port call by the ship in non-compliance with the requirements set in out Article 6;

(d) the amount of the yearly energy used on board by a ship, excluding energy from OPS;

(e) the amount of the yearly energy used on board by a ship from the RFNBO.

5.

By 31 March of the verification period, the verifier shall notify to the company the information referred to in paragraph 4 and record in the FuelEU database the FuelEU report that complies with this Regulation, the verification report and the information referred to in paragraph 4.

All information recorded in the FuelEU database shall be accessible to the administering State.

Article 17
Additional checks by a competent authority
1.

At any time, the competent authority of the administering State in respect of a company may, for any of its ships, conduct, in relation to the two previous reporting periods, additional checks of any of the following:

(a) the FuelEU report that complies with this Regulation established in accordance with Articles 15 and 16;

(b) the verification report established in accordance with Article 16;

(c) the calculations made by the verifier in accordance with Article 16(4).

2.

At the request of the competent authority referred to in paragraph 1, the company shall provide any necessary information or documents enabling the competent authority to conduct additional checks and shall allow access to the premises of the company or the ship to facilitate such additional checks.

3.

The competent authority referred to in paragraph 1 of this Article shall issue an additional checks report including, where applicable, the updated calculations made in application of Article 17(1), point (c), the updated amount of the compliance surplus or of the advance compliance surplus and the updated amount of the FuelEU penalty.

4.

Where the additional checks report referred to in paragraph 3 of this Article identifies misstatements, non-conformities or miscalculations resulting in a non-conformity with the requirements set out in Article 4 or 6 and, consequently, in a FuelEU penalty or a modification of the amount of a FuelEU penalty already paid, the competent authority referred to in paragraph 1 of this Article shall notify to the company concerned the corresponding amount of the FuelEU penalty or of the modified FuelEU penalty. Member States shall ensure that the company responsible for the ship during the period subject to the additional checks shall pay an amount equal to the FuelEU penalty or the modified FuelEU penalty within one month after its notification, in accordance with the arrangements provided for in Article 23.

5.

The competent authority referred to in paragraph 1 shall remove without delay from the FuelEU database the FuelEU document of compliance of a ship in respect of which its company has not paid in due time the FuelEU penalties referred to in paragraph 4 and shall notify that removal to the company concerned in a timely manner. It shall re-issue the relevant FuelEU document of compliance only when an amount equal to the FuelEU penalty has been paid, provided that the other conditions set out in this Regulation for holding the FuelEU document of compliance are fulfilled by the company.

6.

Paragraph 5 shall not apply to a ship which has been transferred to a company other than the company that assumed responsibility for its operation during the period subject to the additional checks.

7.

The actions referred to in this Article, the additional checks report referred to in paragraph 3 and proof of the payments of the FuelEU penalties shall be recorded without delay in the FuelEU database by the entities that performed those actions or made that report or payment.

Article 18
Supporting tools and guidance

The Commission shall develop appropriate monitoring tools, as well as guidance and risk-based targeting tools, to facilitate and coordinate verification and enforcement activities related to this Regulation. As far as practicable, such guidance and tools shall be made available to the Member States, the verifiers and the national accreditation bodies for information-sharing purposes and in order to better ensure robust enforcement of this Regulation.

Article 19
FuelEU database and reporting
1.

The Commission shall develop, ensure the functioning of and update an electronic database for the monitoring of compliance with this Regulation (the ‘FuelEU database’). The FuelEU database shall be used to keep a record of actions related to verification activities, of the compliance balance of ships, including use of the flexibility mechanisms set out in Articles 20 and 21, of the application of the exceptions set out in Article 6(5), of actions related to payment of the FuelEU penalties imposed under Article 23 and of the issuance of the FuelEU document of compliance. It shall be accessible to the companies, the verifiers, the competent authorities and any duly authorised entity, the national accreditation bodies, the European Maritime Safety Agency established by Regulation (EC) No 1406/2002 of the European Parliament and of the Council (24) and the Commission, with appropriate access rights and functionalities corresponding to their respective responsibilities for the implementation of this Regulation.

2.

Any elements recorded or modified in the FuelEU database shall be notified to the entities to which they are accessible.

3.

The Commission shall adopt implementing acts laying down the rules for access rights and the functional and technical specifications, including notification rules and filtering, of the FuelEU database. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(3).

Article 20
Banking and borrowing of compliance surplus between reporting periods
1.

On the basis of the calculations undertaken in accordance with Article 16(4), where the ship has, for the reporting period, a compliance surplus on its GHG intensity as referred to in Article 4(2) or, if applicable, on the RFNBO subtarget as referred to in Article 5(3), the company may bank it to the same ship’s compliance balance for the following reporting period. The company shall record the banking of the compliance surplus to the following reporting period in the FuelEU database subject to approval by its verifier. The company may no longer bank the compliance surplus once the FuelEU document of compliance has been issued.

2.

On the basis of the calculations undertaken in accordance with Article 16(4), where the ship has, for the reporting period, a compliance deficit, the company may borrow an advance compliance surplus of the corresponding amount from the following reporting period. The advance compliance surplus shall be added to the ship’s compliance balance in the reporting period and the advance compliance surplus multiplied by 1,1 shall be subtracted from the same ship’s compliance balance in the following reporting period. The advance compliance surplus may not be borrowed:

(a) for an amount exceeding by more than 2 % the limit set out in Article 4(2), multiplied by the energy consumption of the ship calculated in accordance with Annex I;

(b) for two consecutive reporting periods.

3.

By 30 April of the verification period, the company shall record the advance compliance surplus, following approval by its verifier, in the FuelEU database.

4.

Where a ship does not have any port call in the Union during the reporting period and borrowed an advance compliance surplus in the previous reporting period, the competent authority of the administering State shall notify by 1 June of the verification period to the company concerned the amount of the FuelEU penalty as referred to in Article 23(2) that it initially avoided by means of borrowing that advance compliance surplus, multiplied by 1,1.

Article 21
Pooling of compliance
1.

The compliance balances for GHG intensity referred to in Article 4(2) and, if applicable, the RFNBO subtarget as referred to in Article 5(3) of two or more ships, as calculated in accordance with Article 16(4), may be pooled for the purposes of complying with the requirements set out in Article 4 and, if applicable, Article 5(3). A ship’s compliance balance may not be included in more than one pool in the same reporting period.

Two separate pools may be used for GHG intensity target and for the subtarget for RFNBO.

2.

The company shall register in the FuelEU database its intention to include the ship’s compliance balance in a pool, the allocation of the total pool compliance balance to each individual ship, and the choice of the verifier selected for verifying that allocation.

3.

Where the ships participating in the pool are controlled by two or more companies, the pool details registered in the FuelEU database, including the allocation of the total pool compliance balance to the pool’s ships and the choice of the verifier selected for verifying the allocation of the total compliance balance of the pool to each individual ship, shall be validated in the FuelEU database by all the companies concerned in the pool.

4.

A pool is valid only if the total pooled compliance is positive, if ships which had a compliance deficit as calculated in accordance with Article 16(4) do not have a higher compliance deficit after the allocation of the pooled compliance, and if ships which had a compliance surplus as calculated in accordance with Article 16(4) do not have a compliance deficit after the allocation of the pooled compliance.

5.

A ship shall not be included in a pool if it does not comply with the obligation set out in Article 24.

6.

If the total pool compliance balance results in a compliance surplus for an individual ship, Article 20(1) shall apply.

7.

Article 20(2) shall not apply to a ship participating in the pool.

8.

By 30 April of the verification period, the selected verifier shall record in the FuelEU database the definitive composition of the pool and allocation of the total pool compliance balance to each individual ship.

Article 22
FuelEU document of compliance
1.

By 30 June of the verification period, the verifier shall issue a FuelEU document of compliance for the ship concerned, provided that the ship does not have a compliance deficit further to application of Articles 20 and 21, does not have non-compliant port calls and complies with the obligation set out in Article 24.

2.

Where FuelEU penalties referred to in Article 23(2) or 23(5) are due, the competent authority of the administering State shall, by 30 June of the verification period, issue a FuelEU document of compliance for the ship concerned, provided that an amount equal to the FuelEU penalties has been paid.

3.

The FuelEU 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 that document, its period of validity and the reporting period it refers to.

4.

The FuelEU document of compliance shall be valid for a period of 18 months after the end of the reporting period or until a new FuelEU document of compliance is issued, whichever occurs earlier.

5.

The verifier or, where applicable, the competent authority of the administering State shall record the issued FuelEU document of compliance in the FuelEU database without delay.

6.

The Commission shall adopt implementing acts establishing models for the FuelEU document of compliance, including electronic templates. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 29(2).

Article 23
FuelEU penalties
1.

Before 1 May of the verification period, on the basis of the calculations undertaken pursuant to Article 16(4) and after possible application of Articles 20 and 21, the verifier shall record in the FuelEU database the verified compliance balances of the ship for GHG intensity as referred to in Article 4(2) and, if applicable, for the subtarget for RFNBO as referred to in Article 5(3).

If a ship has a compliance deficit for the subtarget for RFNBO as referred to in Article 5(3), the FuelEU penalty shall be calculated in accordance with the formula specified in Part B of Annex IV.

2.

The administering State in respect of a company shall ensure that, for any of its ships having a compliance deficit for GHG intensity as referred to in Article 4(2) or, if applicable, for the subtarget for RFNBO as referred to in Article 5(3) on 1 June of the verification period, after a possible validation by its competent authority, the company shall pay by 30 June of the verification period an amount equal to the FuelEU penalty resulting from the application of the formulas specified in Part B of Annex IV. If a ship has a compliance deficit for two consecutive reporting periods or more, that amount shall be multiplied by 1 + (n -1)/10, where n is the number of consecutive reporting periods for which the company is subject to a FuelEU penalty for that ship.

3.

The administering State in respect of a company shall ensure that, for any of its ships which is in the situation referred to in Article 20(4), the company pays by 30 June of the verification period an amount equal to the FuelEU penalty notified pursuant to that paragraph.

4.

Before 1 May of the verification period, where applicable on the basis of the calculations undertaken in accordance with Article 16(4), the verifier shall record in the FuelEU database the total number of hours spent moored at the quayside by the ship in non-compliance with the requirements set out in Article 6.

5.

The administering State in respect of a company shall ensure that for any of its ships which made at least one non-compliant port call, after a possible validation by its competent authority, the company shall pay by 30 June of the verification period an amount equal to the FuelEU penalty resulting from the multiplication of EUR 1,5 by the established total electrical power demand of the ship at berth and by the total number of hours rounded up to the nearest whole hour, spent at berth by the ship in non-compliance with the requirements set out in Article 6.

6.

Member States shall have the necessary legal and administrative framework in place at national level to ensure the fulfilment of the obligations concerning the imposition, payment and collection of the FuelEU penalties.

7.

The actions referred to in this Article as well as the proof of the payments of FuelEU penalties shall be recorded without delay in the FuelEU database by the entities that performed those actions or made that payment.

8.

The company shall remain responsible for the payment of the FuelEU penalties, without prejudice to the possibility for the company to conclude contractual agreements with the commercial operators of the ship that provide for the liability of the commercial operators to reimburse the company for the payment of the FuelEU penalties, when the responsibility for the purchase of the fuel or the operation of the ship is assumed by the commercial operator. For the purposes of this paragraph, operation of the ship shall mean determining the cargo carried, the route and the speed of the ship.

9.

The company shall remain responsible for the payment of the FuelEU penalties, without prejudice to the possibility for the company to conclude contractual agreements with fuel suppliers that provide for the liability of the fuel suppliers to reimburse the company for the payment of the FuelEU penalties.

10.

The Commission is empowered to adopt delegated acts in accordance with Article 28 to amend Annex IV in order to adapt the factor indicated in cell 7 and, where applicable, cell 14 of the table in Part B of that Annex and used in the formula referred to in paragraph 1 of this Article, based on the developments in the cost of energy, and to amend the multiplication factor laid down in paragraph 5 of this Article, based on the indexation of the average cost of electricity in the Union.

11.

Member States shall endeavour to ensure that the revenue generated from the FuelEU penalties, or its equivalent financial value, is used to support the rapid deployment and the use of renewable and low-carbon fuels in the maritime sector, by stimulating the production of greater quantities of renewable and low-carbon fuels for the maritime sector, facilitating the construction of appropriate bunkering facilities or OPS infrastructure in ports, and supporting the development, testing and deployment of the most innovative technologies in the fleet to achieve significant emission reductions.

By 30 June 2030, and every five years thereafter, Member States shall make public a report on the use of revenue generated from the Fuel EU penalties over the five-year period preceding the year of every such report, including information on the beneficiaries and the level of expenditure concerning the objectives listed in the first subparagraph.

Article 24
Obligation to hold a valid FuelEU document of compliance
1.

By 30 June of the verification period, ships calling at a port under the jurisdiction of a Member State, arriving at, staying within or departing from a port under the jurisdiction of a Member State, or which have carried out voyages during the corresponding reporting period, shall hold a valid FuelEU document of compliance.

2.

The FuelEU document of compliance issued for the ship concerned in accordance with Article 22 shall constitute evidence of compliance with this Regulation.

Article 25
Enforcement
1.

Member States shall lay down the rules on sanctions applicable to infringements of this Regulation and shall take all measures necessary to ensure that they are implemented. The sanctions provided for shall be effective, proportionate and dissuasive. Member States shall notify the Commission of those rules and of those measures and shall notify it, without delay, of any subsequent amendment affecting them.

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 the ship holds a valid FuelEU document of compliance.

3.

Where a ship fails to comply with the obligation set out in Article 24 for two or more consecutive reporting periods, and where other enforcement measures have failed to ensure compliance with this Regulation, the competent authority of the Member State of the port of call may, in respect of a ship not flying the flag of that Member State and after giving the opportunity to the company concerned to submit its observations, issue an expulsion order. Where the competent authority of the Member State of the port of call decides to issue an expulsion order, it shall notify that order to the Commission, the other Member States and the flag State concerned through the FuelEU database. Every Member State, with the exception of the Member State whose flag the ship is flying, shall refuse entry of the ship which is subject to the expulsion order into any of its ports until the company fulfils its obligations. Where a ship fails to comply with the obligation set out in Article 24 for two or more consecutive reporting periods and enters into a port of the Member State whose flag it flies, the Member State concerned shall, while that ship is in one of its ports, after giving the opportunity to the company concerned to submit its observations, order a flag detention until the company fulfils its obligations.

4.

The company concerned shall confirm compliance with the obligation to hold a valid FuelEU document of compliance by notifying a valid FuelEU document of compliance to the competent national authority which issued the expulsion order. This paragraph shall be without prejudice to the provisions of international law applicable in the case of ships in distress.

5.

Sanctions against a specific ship by any Member State shall be notified to the Commission, to the other Member States and to the flag State concerned through the FuelEU database.

Article 26
Right to review
1.

Companies shall be entitled to apply for a review of the calculations and measures addressed to them by the verifier under this Regulation, including the refusal to issue a FuelEU document of compliance in accordance with Article 22(1).

The application for a review shall be lodged with the competent authority of the Member State in which the verifier is accredited within one month of the notification of the result of the calculation or of the measure by the verifier.

2.

The decisions taken under this Regulation by the competent authority of a Member State shall be subject to review by a court of the Member State of that competent authority.

Article 27
Competent authorities

Member States shall designate one or more competent authorities to be responsible for the application and enforcement of this Regulation (‘competent authorities’) and communicate their names and contact information to the Commission. The Commission shall publish on its website the list of competent authorities.

Chapter VI

Delegated and implementing powers and final provisions

Article 28
Exercise of the delegation
1.

The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article.

2.

The power to adopt delegated acts referred to in Articles 4(4), 5(7), 6(6), 14(5) and 23(10) shall be conferred on the Commission for an indeterminate period of time from 12 October 2023.

3.

The delegation of power referred to in Articles 4(4), 5(7), 6(6), 14(5) and 23(10) 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.

4.

Before adopting a delegated act, the Commission shall consult experts designated by each Member State in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making.

5.

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

6.

A delegated act adopted pursuant to Articles 4(4), 5(7), 6(6), 14(5) and 23(10) 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.

Article 29
Committee procedure
1.

The Commission shall be assisted by the Committee on Safe Seas and the Prevention of Pollution from Ships (COSS) established by Regulation (EC) No 2099/2002 of the European Parliament and of the Council (25). That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.

2.

Where reference is made to this paragraph, Article 4 of Regulation (EU) No 182/2011 shall apply.

3.

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 Article 5(4), third subparagraph, of Regulation (EU) No 182/2011 shall apply.

Article 30
Reports and review
1.

By 23 September 2024, the Commission shall present a report to the European Parliament and to the Council examining the interaction and convergence between this Regulation and Regulation (EU) 2015/757 or any other sectoral legal acts. Where appropriate, that report may be accompanied by a legislative proposal.

2.

By 31 December 2027, and every five years thereafter at the latest, the Commission shall report to the European Parliament and the Council the results of an evaluation as regards the functioning of this Regulation, including possible impacts of market distortions or port evasion; as regards the evolution of the zero-emission technologies in maritime transport and their market, as well as the evolution of the technologies and market for renewable and low-carbon fuels and for OPS, including at anchorage; as regards the use of revenue generated by the FuelEU penalties; and as regards the impact of this Regulation on the competitiveness of the maritime sector in the Union.

In that report, the Commission shall consider, inter alia:

(a) the material and geographical scope of this Regulation, as regards decreasing the gross tonnage threshold referred to in Article 2(1) or expanding the share of energy used by ships in voyages to and from third countries referred to in Article 2(1), point (d);

(b) the limit referred to in Article 4(2), with a view to achieving the objectives set out in Regulation (EU) 2021/1119;

(c) the ship types and size to which Article 6(1) applies and an extension of the obligations referred to in Article 6(1) to ships at anchorage;

(d) the exceptions provided for in Article 6(5);

(e) the counting of the electricity delivered through OPS in Annex I and the well-to-tank emission factor associated with that electricity defined in Annex II;

(f) the possibility to include in the scope of this Regulation dedicated mechanisms for the most sustainable and innovative fuel technologies with a significant decarbonisation potential, in order to create a clear and predictable legal framework and encourage the market development and deployment of such fuel technologies;

(g) the calculation of the compliance balance for ships requesting to exclude the additional energy used due to sailing in ice conditions set out in Annexes IV and V, and the possible extension of the validity of those provisions after 31 December 2034;

(h) the possibility to include energy provided by wind in the calculation of the GHG intensity of the energy used on board set out in Annex I, subject to the availability of a verifiable method for monitoring and accounting of wind propulsion energy;

(i) the possibility to include new GHG abatement technologies, such as onboard carbon capture, in the calculation of the GHG intensity of the energy used on board and of the compliance balance as set out in Annexes I and IV respectively, subject to the availability of a verifiable method for monitoring and accounting of the captured carbon;

(j) the possibility to include additional elements in this Regulation, in particular black carbon emissions;

(k) the need for measures to address attempts by companies to evade the requirements set out in this Regulation.

The Commission shall consider, if appropriate, whether to accompany that report by a proposal to amend this Regulation.

3.

The Commission shall include in the report provided for in paragraph 2 an evaluation of the social impacts of this Regulation in the maritime sector, including on its workforce.

4.

In preparing its report referred to in paragraph 2 the Commission shall consider the extent to which the implementation of this Regulation has met its objectives and the extent to which it has impacted the competitiveness of the maritime sector. In that report, the Commission shall also consider the interaction of this Regulation with other relevant Union legal acts and identify any provisions that could be updated and simplified, as well as actions and measures that have been or could be taken to reduce the total cost pressure on the maritime sector. As part of the Commission’s analysis of the efficiency of this Regulation, the report shall also include an assessment of the burden this Regulation imposes on businesses.

The Commission shall consider, if appropriate, whether to accompany that report by a proposal to amend this Regulation, in view of the conclusions of the report referred to in the first subparagraph.

5.

In the event of the adoption by the IMO of a global GHG fuel standard or global GHG intensity limits for the energy used on board by ships, the Commission shall, without delay, present a report to the European Parliament and to the Council. In that report, the Commission shall examine that global measure as regards its ambition in light of the objectives of the Paris Agreement and its overall environmental integrity. It shall also examine any issue related to the possible articulation or alignment of this Regulation with that global measure, including the need to avoid duplicating regulation of GHG emissions from maritime transport at Union as well as international level.

Where appropriate, that report may be accompanied by a legislative proposal to amend this Regulation, consistent with the Union economy-wide GHG emission commitments, and with the aim of preserving the environmental integrity and effectiveness of the Union climate action.

6.

The Commission shall monitor the implementation of this Regulation in relation to maritime transport, in particular to detect evasive behaviour in order to prevent such behaviour at an early stage, and including with regard to outermost regions.

The monitoring results shall be reflected in the report to be made every two years referred to in Article 3gg(3) of Directive 2003/87/EC.

Article 31
Amendment to Directive 2009/16/EC

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

‘51. The FuelEU document of compliance issued under Regulation (EU) 2023/1805 of the European Parliament and of the Council(*1).

Article 32
Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2025, with the exception of Articles 8 and 9 which shall apply from 31 August 2024.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Strasbourg, 13 September 2023.

For the European Parliament The President R. METSOLA

For the Council The President J. M. ALBARES BUENO

(1) OJ C 152, 6.4.2022, p. 145.

(2) Position of the European Parliament of 11 July 2023 (not yet published in the Official Journal) and decision of the Council of 25 July 2023.

(3) European Commission, Directorate-General for Maritime Affairs and Fisheries, Joint Research Centre, Addamo, A., Calvo Santos, A., Guillén, J., et al., The EU blue economy report 2022, Publications Office of the European Union, 2022, https://data.europa.eu/doi/10.2771/793264.

(4) Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (‘European Climate Law’) (OJ L 243, 9.7.2021, p. 1).

(5) OJ L 282, 19.10.2016, p. 4.

(6) Regulation (EU) 2023/1804 of the European Parliament and of the Council of 13 September 2023 on the deployment of alternative fuels infrastructure, and repealing Directive 2014/94/EU (See page 1 of this Official Journal.)

(7) Directive (EU) 2023/959 of the European Parliament and of the Council of 10 May 2023 amending Directive 2003/87/EC establishing a system for greenhouse gas emission allowance trading within the Union and Decision (EU) 2015/1814 concerning the establishment and operation of a market stability reserve for the Union greenhouse gas emission trading system (OJ L 130, 16.5.2023, p. 134).

(8) Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (OJ L 328, 21.12.2018, p. 82).

(9) Regulation (EU) 2018/1999 of the European Parliament and of the Council of 11 December 2018 on the Governance of the Energy Union and Climate Action, amending Regulations (EC) No 663/2009 and (EC) No 715/2009 of the European Parliament and of the Council, Directives 94/22/EC, 98/70/EC, 2009/31/EC, 2009/73/EC, 2010/31/EU, 2012/27/EU and 2013/30/EU of the European Parliament and of the Council, Council Directives 2009/119/EC and (EU) 2015/652 and repealing Regulation (EU) No 525/2013 of the European Parliament and of the Council (OJ L 328, 21.12.2018, p. 1).

(10) Directive 98/70/EC of the European Parliament and of the Council of 13 October 1998 relating to the quality of petrol and diesel fuels and amending Council Directive 93/12/EEC (OJ L 350, 28.12.1998, p. 58).

(11) Council Directive (EU) 2015/652 of 20 April 2015 laying down calculation methods and reporting requirements pursuant to Directive 98/70/EC of the European Parliament and of the Council relating to the quality of petrol and diesel fuels (OJ L 107, 25.4.2015, p. 26).

(12) Regulation (EU) 2017/352 of the European Parliament and of the Council of 15 February 2017 establishing a framework for the provision of port services and common rules on the financial transparency of ports (OJ L 57, 3.3.2017, p. 1).

(13) 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 (OJ L 123, 19.5.2015, p. 55).

(14) Council Regulation (EEC) No 3577/92 of 7 December 1992 applying the principle of freedom to provide services to maritime transport within Member States (maritime cabotage) (OJ L 364, 12.12.1992, p. 7).

(15) Regulation (EC) No 336/2006 of the European Parliament and of the Council of 15 February 2006 on the implementation of the International Safety Management Code within the Community and repealing Council Regulation (EC) No 3051/95 (OJ L 64, 4.3.2006, p. 1).

(16) Directive 2014/94/EU of the European Parliament and of the Council of 22 October 2014 on the deployment of alternative fuels infrastructure (OJ L 307, 28.10.2014, p. 1).

(17) Regulation (EC) No 765/2008 of the European Parliament and of the Council of 9 July 2008 setting out the requirements for accreditation and market surveillance relating to the marketing of products and repealing Regulation (EEC) No 339/93 (OJ L 218, 13.8.2008, p. 30).

(18) Directive 2009/16/EC of the European Parliament and of the Council of 23 April 2009 on port State control (OJ L 131, 28.5.2009, p. 57).

(19) Directive 2009/21/EC of the European Parliament and of the Council of 23 April 2009 on compliance with flag State requirements (OJ L 131, 28.5.2009, p. 132).

(20) 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).

(21) OJ L 123, 12.5.2016, p. 1.

(22) Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).

(23) Directive (EU) 2016/802 of the European Parliament and of the Council of 11 May 2016 relating to a reduction in the sulphur content of certain liquid fuels (OJ L 132, 21.5.2016, p. 58).

(24) 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).

(25) Regulation (EC) No 2099/2002 of the European Parliament and of the Council of 5 November 2002 establishing a Committee on Safe Seas and the Prevention of Pollution from Ships (COSS) and amending the Regulations on maritime safety and the prevention of pollution from ships (OJ L 324, 29.11.2002, p. 1).

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