The Greenhouse Gas Emissions Trading Scheme (Amendment) (Extension to Maritime Activities) Order 2026

Made: 1st April 2026

Coming into force: 1st July 2026

At the Court at St James’s, the 1st day of April 2026Present,The King’s Most Excellent Majesty in Council

Accordingly, His Majesty, by and with the advice of His Privy Council, makes the following Order.

Citation, commencement, extent and interpretation

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• (1) This Order may be cited as the Greenhouse Gas Emissions Trading Scheme (Amendment) (Extension to Maritime Activities) Order 2026 and comes into force on 1st July 2026.

• (2) This Order extends to the whole of the United Kingdom.

• (3) In this Order references to the “2020 Order” are to the Greenhouse Gas Emissions Trading Scheme Order 2020[^f00002].

Amendments to the 2020 Order

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The 2020 Order is amended as follows.

Insertion of Part 4ZA

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After Part 4 (Aviation) insert—

(34ZA) Schedule 2A has effect.

Insertion of Schedule 2A into the 2020 Order

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Schedule 1, which inserts Schedule 2A into the 2020 Order, has effect.

Amendments consequential on the insertion of Part 4ZA and Schedule 2A into the 2020 Order

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Schedule 2, which makes further amendments to the 2020 Order consequential on those made by articles 3 and 4, has effect.

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Schedule 3, which makes amendments to the Greenhouse Gas Emissions Trading Scheme Auctioning Regulations 2021[^f00003] consequential on those made by articles 3 and 4, has effect.

SCHEDULE 1 — APPLICATION OF THE 2020 ORDER TO MARITIME ACTIVITIES

After Schedule 2 of the 2020 Order insert—

SCHEDULE2A (1) The UK ETS applies to maritime activities as set out in this Schedule. (2) (1) In this Schedule— - “annual emissions report” is to be interpreted in accordance with paragraph 14(1); - “BDN” means bunker delivery note; - “control activities” means any acts carried out or measures implemented by the maritime operator to mitigate inherent risks; - “control risk” means the susceptibility of a parameter in the annual emissions report to misstatements that could be material, individually or when taken together with other misstatements, and will not be prevented or detected and corrected on a timely basis by the control system; - “control system” means the maritime operator’s risk assessment and entire set of control activities, including its continuous management, that a maritime operator has established, documented, implemented and maintained in line with Part 5 and its emissions monitoring plan; - “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; - “greenhouse gas” means carbon dioxide (CO₂), nitrous oxide (N₂O) or methane (CH₄); - “in-port activity” is to be interpreted in accordance with paragraph 7(3); - “ISM Code” means the International Management Code for the Safe Operation of Ships and for Pollution Prevention adopted by the International Maritime Organization by Assembly Resolution A.741(18) (as amended); - “ISM company” means— where a person who is not the registered owner of a ship has assumed responsibility for the operation of the ship and has agreed with the registered owner to take over all the duties and responsibilities imposed by the ISM Code, that person; or in all other cases, the registered owner of the ship; - “offshore installation” means a structure, floating or fixed, used to support offshore industrial activities including those related to exploration and exploitation of resources by the renewable or hydrocarbon energy sector, aquaculture, ocean mining or similar activities; - “offshore ship” means the following ships certified to perform activities offshore or at offshore installations— accommodation ship; anchor handling tug supply ship; cable layer; cable repair ship; commissioning service operation vessel; crew or supply vessel; diving support vessel; dredger; drilling ship; floating production storage and offloading of oil; floating storage and offloading of gas; floating storage and offloading of oil; gas processing vessel; hopper dredger; mining vessel; offshore construction vessel; offshore supply ship; offshore support vessel; pipe burying vessel; pipe carrier; pipe layer; pipe layer crane vessel; platform supply ship; production testing vessel; research survey vessel; service operation vessel; standby safety vessel; trenching support vessel; well stimulation vessel; wind turbine installation vessel; work or repair vessel; - “port of call” is to be interpreted in accordance with paragraph 6; - “registered owner” means in relation to a ship the person named as the owner on the certificate of registry issued by the authority responsible for the registration of ships in the country of primary registration; - “ship” is to be interpreted in accordance with paragraph 5(2); - “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; - “verification” means the activities carried out by a verifier to issue a verification report pursuant to Part 8; - “verifier” means a legal person— carrying out verification activities pursuant to Part 8; and accredited by the national accreditation body pursuant to Part 8 at the time a verification report is issued. - “voyage” is to be interpreted in accordance with paragraph 7(2). (3) (1) In this Order, a person is a maritime operator in relation to a scheme year, where in respect of that year that person— (a) performs a maritime activity in a ship; and (b) in respect of that ship is— (i) unless sub-paragraph (2) applies, its registered owner; or (ii) where sub-paragraph (2) applies, its ISM company. (2) This sub-paragraph applies if— (a) the registered owner of that ship is not its ISM company; (b) that ship’s ISM company has agreed in writing with the registered owner of the ship that the ISM company is responsible for complying with the obligations that would otherwise be imposed by or under this Order on the registered owner of the ship as its maritime operator if this sub-paragraph did not apply to the ship; (c) evidence of that agreement has been provided to the satisfaction of the regulator; and (d) no notice has been given under paragraph 4(1) which relates to a change in the written agreement to the effect that that ISM company is no longer responsible for complying with the obligations imposed by or under this Order. (3) Where the person that performed a maritime activity is not known, the registered owner will be deemed to have performed that maritime activity. (4) (1) An ISM company that has assumed responsibility for obligations imposed by or under this Order in accordance with paragraph 3(2)(b), must notify the regulator in writing where there is a change to its written agreement with the registered owner of a ship that affects its responsibility for compliance with those obligations. (2) A notification under sub-paragraph (1) must be made within 14 days of the change to the written agreement taking effect. (5) (1) This Schedule applies to a ship of a gross tonnage of 5000 or more calculated in accordance with the tonnage determination regulations contained in Annex I to the International Convention on Tonnage Measurement of Ships, adopted by the International Maritime Organization (IMO) in London on 23rd June 1969, except— (a) a ship in the armed services of the United Kingdom or another country (including a naval auxiliary ship); (b) a ship, the principal use of which is for law enforcement (for example for border enforcement purposes or for customs purposes); (c) a ship, the principal use of which is for government surveillance and protection of the marine environment; (d) a ship, the principal use of which is for assisting marine navigation or safe passage; (e) a ship, the principal use of which is for fish-catching and fish processing; (f) a ship, the principal use of which is to carry out, or facilitate the carrying out of, publicly funded research; (g) a ship, the principal use of which is to undertake coastguard or search and rescue activities; (h) a ship, the principal use of which is responding to medical emergencies; (i) a ship exclusively propelled by non-mechanical means; (j) a wooden ship of a primitive build; (k) a ship that operates a Scottish ferry service; (l) up to and including 31st December 2026, an offshore ship. (2) In this Order, “ship” means, except in sub-paragraph (1), a ship to which this Order applies by virtue of that sub-paragraph. (3) In this paragraph, “Scottish ferry service” means a transport service by water that— (a) ordinarily carries passengers; (b) operates between two or more points in Scotland where the route for the transport service crosses through (in whole or in part) the Scottish marine region for— (i) the Solway; (ii) the Clyde; (iii) Argyll; (iv) the West Highlands; (v) the Outer Hebrides (vi) the North Coast; (vii) the Orkney Islands; (viii) the Shetland Isles; (ix) the Moray Firth; and (c) operates either— (i) according to a published timetable; or (ii) with crossings so regular or frequent that they constitute a recognisable systematic series. (4) Sub-paragraph (3)(b)(i) to (ix) is to be interpreted in accordance with the Scottish Marine Regions Order 2015[^f00004]. (6) (1) In this Schedule, except where sub-paragraph (2) applies, the expression “port of call” means any port that a ship arrives or is present at and at which— (a) passengers or crew embark, or disembark, that ship; or (b) cargo is loaded onto, or unloaded from, that ship. (2) This sub-paragraph applies where a ship arrives or is present at a port and— (a) arrival or presence at the port is exclusively for the purpose of— (i) refuelling the ship; (ii) obtaining supplies in connection with the operation of the ship; (iii) relieving the ship’s crew, other than relieving of crew of an offshore ship; (iv) going into dry dock; (v) obtaining repairs to the ship or its equipment; (vi) sheltering from adverse weather conditions; (vii) obtaining assistance where the ship is in distress; or (b) arrival or presence at the port is rendered necessary as a result of— (i) a medical emergency; (ii) search and rescue activities; (iii) the provision of assistance to a ship in distress. (3) In this paragraph, a port includes an offshore installation that has an assigned United Nations Code for Trade and Transport Locations (UN/LOCODE) at the date this Order is made[^f00005]. (7) (1) In this Order, a “maritime activity” consists of the following— (a) a voyage, as defined in sub-paragraph (2); (b) an in-port activity, as defined in sub-paragraph (3). (2) A “voyage” means any movement of a ship that— (a) commences at the last berth at a port of call within the United Kingdom’s jurisdiction; (b) ends at the first berth at that port of call or another port of call within the United Kingdom’s jurisdiction; (c) does not arrive at a port of call outside the United Kingdom’s jurisdiction; and (d) is not an excluded activity. (3) An “in-port activity” consists of the following but does not include an excluded activity— (a) movements of a ship within a port of call within the United Kingdom’s jurisdiction that do not form part of a voyage; and (b) a ship being at berth at a port of call within the United Kingdom’s jurisdiction. (4) In this paragraph— - “at berth” means, in relation to a ship, being securely moored or anchored in a port while that ship is loading, unloading or hotelling, including the time spent when not engaged in cargo operations; - “excluded activity” means a voyage or an in-port activity that is excluded pursuant to paragraph 8. (8) (1) For the purposes of this Order, an activity is excluded if performed for the exclusive purpose of— (a) the transport, on official mission, of— (i) a reigning monarch and their immediate family, or head of state, of a country other than the United Kingdom; (ii) a minister of a national government of a country other than the United Kingdom; (b) military activities; (c) search and rescue; (d) firefighting; (e) providing humanitarian aid or assistance; (f) carrying out a government function not otherwise falling within the activities listed above. (2) In this paragraph— - “humanitarian aid or assistance” means activities performed for humanitarian purposes which transport relief personnel and relief supplies such as food, clothing, shelter, medical and other items during or after an emergency or disaster, or are used to evacuate persons from a place where their life or health is threatened by such emergency or disaster to a safe haven; - “immediate family” means, in relation to a person, their spouse or their partner where equivalent to a spouse, their children and parents; - “search and rescue” includes the performance of distress monitoring, communication, coordination and search and rescue functions, initial medical assistance or medical evacuation, through the use of public and private resources, including cooperating aircraft, ships and other craft and installations. (9) (1) A maritime operator must, and any other person may, apply to the regulator for a plan setting out how the applicant’s maritime emissions are to be monitored for the purposes of this Order (“an emissions monitoring plan”). (2) A maritime operator must comply with the requirement in sub-paragraph (1) before the end of the period of 42 days commencing with the day it performs its first maritime activity. (3) An application under sub-paragraph (1) must include the information required for inclusion in the emissions monitoring plan in accordance with Parts 3 to 5. (10) (1) If a maritime operator or other person applies for an emissions monitoring plan in accordance with paragraph 9, the regulator must issue the emissions monitoring plan unless— (a) the regulator is not satisfied that the application includes the information required for inclusion in the emissions monitoring plan in accordance with Parts 3 to 5; and (b) the applicant has not agreed to amendments of the application required to satisfy the regulator that the application does so comply. (2) The regulator may include any condition that the regulator considers necessary to give proper effect to this Order. (11) (1) If the regulator refuses an application for an emissions monitoring plan the regulator must give notice to the applicant. (2) A notice under sub-paragraph (1) must state— (a) the reasons for the decision; and (b) if amendments of the application are required in order for an emissions monitoring plan to be issued, the nature of those amendments. (3) A maritime operator who is given a notice under sub-paragraph (1) must make a revised application to the regulator before the end of the period of 31 days beginning with the day that the notice was given. (4) Paragraph 10 and this paragraph apply to a revised application to which sub-paragraph (5) applies as they apply to the original application, but for the purposes of such a revised application, the references to the period of 2 months in paragraph 2 of Schedule 3 are to be read as references to a period of 24 days. (5) This paragraph applies to— (a) a revised application under sub-paragraph (3); (b) where the regulator refuses an application for an emissions monitoring plan by a person who is not a maritime operator, a revised application made by the person before the end of the period of 31 days beginning with the day on which the notice under sub-paragraph (1) is given. (12) (1) A maritime operator— (a) may apply to the regulator to vary its emissions monitoring plan; (b) must apply to the regulator to vary its emissions monitoring plan where required to do so by a condition of the emissions monitoring plan. (2) A variation applied for under sub-paragraph (1) is given effect by the regulator giving notice to the maritime operator. (3) Sub-paragraphs (1) and (2) do not affect the operation of any condition of an emissions monitoring plan that allows a maritime operator to make a variation without applying to the regulator. (4) The regulator may, by giving notice to a maritime operator, make any variation of the maritime operator’s emissions monitoring plan that the regulator considers necessary in consequence of a report made by the maritime operator under paragraph 26. (5) The regulator may, by giving notice to a maritime operator, vary the maritime operator’s emissions monitoring plan where the maritime operator has failed to comply with a requirement in the emissions monitoring plan to make or apply for such a variation. (6) The regulator may, by giving notice to a maritime operator, vary the maritime operator’s emissions monitoring plan by modifying, adding or removing a condition if the regulator considers it necessary to do so to give proper effect to this Order. (7) In this paragraph references to a maritime operator include any person who has been issued with an emissions monitoring plan. (13) (1) Each maritime operator must monitor its maritime emissions in accordance with— (a) the requirements of Part 4; (b) the emissions monitoring plan issued to the person under paragraph 10. (2) Each maritime operator must comply with any condition included in its emissions monitoring plan under paragraph 10(2) or 12(6). (14) (1) A person who is a maritime operator in relation to a scheme year must prepare a report of its maritime emissions for that scheme year (an “annual emissions report”) in accordance with— (a) the requirements of Part 7; (b) the emissions monitoring plan issued to the person under paragraph 10. (2) The annual emissions report must be verified as satisfactory in accordance with the requirements of Part 8. (3) The annual emissions report and the verification report must be submitted to the regulator by the maritime operator on or before 31st March in the year following the scheme year to which it relates. (4) Where a voyage commences in one scheme year but ends in another scheme year, the respective emissions must be accounted for under the scheme year in which they occurred. (15) (1) A person who is a maritime operator in relation to a scheme year must surrender an amount of allowances equal to— (a) 50% of its maritime emissions arising in that scheme year (expressed in tonnes of carbon dioxide equivalent) from voyages— (i) starting at a port of call in Northern Ireland and ending at a port of call in Great Britain; (ii) starting at a port of call in Great Britain and ending at a port of call in Northern Ireland; (b) 100% of maritime emissions arising in that scheme year (expressed in tonnes of carbon dioxide equivalent) from any other maritime activity. (2) The obligation to surrender referred to in sub-paragraph (1) must be satisfied— (a) on or before 30th April 2028 in relation to maritime emissions in the 2026 scheme year; (b) in relation to maritime emissions in any other scheme year, on or before 30th April in the following year. (16) A maritime operator must carry out their obligations relating to monitoring and reporting of maritime emissions under this Order in accordance with the following principles— (a) a maritime operator must determine emissions using the appropriate monitoring methodology set out in Part 4; (b) monitoring and reporting must be complete and cover all maritime emissions; (c) a maritime operator must apply appropriate measures to prevent any data gaps within the scheme year; (d) monitoring and reporting must be consistent and comparable over time and, to that end, a maritime operator must use the same monitoring methodologies and data sets subject to variations approved by the regulator; (e) a maritime operator must 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 maritime emissions by the verifier and the regulator; (f) a maritime operator must ensure that the determination of maritime emissions is neither systematically nor knowingly inaccurate, and must identify and reduce any source of inaccuracies; (g) a maritime operator must enable reasonable assurance of the integrity of the maritime emission data to be monitored and reported; (h) a maritime operator must exercise due diligence to ensure that the calculation and measurement of maritime emissions are of the highest achievable accuracy; (i) a maritime operator must endeavour to take account of the recommendations included in the verification reports issued under paragraph 59 in their subsequent monitoring and reporting. (17) (1) An emissions monitoring plan must contain the following information— (a) the name of the emissions monitoring plan holder; (b) details of a contact person; (c) the IMO unique company and registered owner identification number; (d) a description of the procedures used to monitor voyages and in-port activities; (e) a description of the procedures for monitoring fuel consumption, including— (i) the procedures for the measurement of fuel uplifts and fuel in tanks; (ii) the procedures for recording, retrieving, transmitting and storing information regarding measurements, as applicable; (iii) a procedure to ensure that the total uncertainty of fuel measurements is consistent with the requirements of this Schedule; (iv) details of the procedures, systems and responsibilities used to determine and update emission factors; (v) a description of the method to be used to determine surrogate data for closing data gaps; (vi) a procedure for the collection and recording of information required to support an emissions reduction claim including details of fuel type, purchase, delivery, sustainability criteria and avoidance of double counting; (f) in respect of each ship in which the emissions monitoring plan holder is performing or intends to perform maritime activities— (i) the name of the ship; (ii) the IMO ship identification number; (iii) the type of ship; (iv) the flag state; (v) the gross tonnage; (vi) where the emissions monitoring plan holder is the bareboat charterer of the ship, the state of registration of that bareboat charter; (vii) a description of the emission sources on board the ship including any main engines, auxiliary engines, gas turbines, boilers and inert gas generators, and the fuel types used; (viii) which of the monitoring methods A, B, C or D referred to in paragraph 21 is to be used (or which combination of those methods where more than one is used); (ix) where applicable, the method chosen for the determination of density of fuel used; (x) a description of the measuring equipment used; (xi) single emission factors used for each fuel type; (xii) details of any procedure for the ship that differ from the generic procedures the emissions monitoring plan holder set out in paragraphs (d) and (e); (g) a description of the procedures, systems and responsibilities used to manage and update the list of ships and emission sources on them. (2) An emissions monitoring plan holder must check regularly, and at least annually, whether their emissions monitoring plan reflects the nature and functioning of their operations and whether the monitoring methodology can be improved. (18) Except where paragraph 19 applies, a maritime operator must monitor the following for each voyage— (a) port of departure; (b) date and hour of departure; (c) port of arrival; (d) date and hour of arrival; (e) total amount of each type of fuel consumed; (f) emission factor for each type of fuel consumed; (g) amount of each greenhouse gas emitted. (19) (1) Where this paragraph applies in respect of a ship, a maritime operator is not required to monitor on a per-voyage basis for that ship, and instead may monitor the following for the scheme year— (a) the number of voyages; (b) total amount of each type of fuel consumed; (c) emission factor for each type of fuel consumed; (d) amount of each greenhouse gas emitted. (2) This paragraph applies where, in a scheme year, that ship— (a) is scheduled to perform more than 300 voyages while under the responsibility of the maritime operator; and (b) does not perform any journey that is not a voyage for the purpose of this Schedule. (20) A maritime operator must monitor the following relating to its in-port activities— (a) total amount of each type of fuel consumed; (b) emission factor for each type of fuel consumed; (c) amount of each greenhouse gas emitted. (21) (1) The maritime operator must indicate in the emissions monitoring plan which monitoring method is to be used to determine the maritime emissions for each ship under its responsibility and ensure that once a method has been chosen, it is consistently applied. (2) The methods A, B, C and D described in paragraphs 22 to 25, based on the calculation approach or the measurement approach, can be used. (3) Under the calculation approach (methods A, B and C), maritime emissions must be calculated using the formulae set out in Part 6. For that purpose, the actual fuel consumption for each voyage must be determined using any of methods A, B or C described in paragraphs 22 to 24 and used for the purpose of the calculation. (4) Sources of uncertainty and associated levels of uncertainty must be considered when selecting any of methods A, B or C. The maritime operator must regularly perform suitable control activities, including cross-checks between the bunkering quantity as provided by the BDN and the bunkering quantity indicated by on-board measurement, and take corrective action if a notable deviation is observed. (5) Under the measurement approach (method D), direct maritime emissions measurements are used. (6) Any combination of methods A, B, C and D, once approved by the regulator, may be used if it enhances the overall accuracy of the measurement. (7) Where the term ‘relevant’ is used in relation to fuels or emission sources in paragraphs 22 to 25, this means the fuel or emission source for which the method has been selected. (22) (1) In this Schedule, a reference to method A is to be construed in accordance with this paragraph. (2) This method is based on the quantity and type of fuel as indicated 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. (3) 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. (4) This method must 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. (5) 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 must be specified in the emissions monitoring plan. Fuel tank readings must be carried out by appropriate methods such as automated systems, soundings and dip tapes. The method for tank sounding and uncertainty associated must be specified in the emissions monitoring plan. (6) Where the amount of fuel uplift or the amount of fuel remaining in the tanks is determined in units of volume, expressed in cubic meters, the maritime operator must convert that amount from volume to mass by using actual density values. (7) For the purpose of sub-paragraph (6), the maritime operator must 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 a fuel test laboratory, accredited in accordance with EN ISO/IEC 17025[^f00006] as updated from time to time, where available. (8) The actual density must be expressed in kg/cubic meter 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 must be applied. (23) (1) In this Schedule, a reference to method B is to be construed in accordance with this paragraph. (2) This method is based on fuel tank readings for all fuel tanks on board. The tank readings must occur daily when the ship is at sea and each time the ship is bunkering or de-bunkering. (3) The cumulative variations of the fuel tank level between two readings constitute the fuel consumed over the period. (4) 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. (5) Fuel tank readings must be carried out by appropriate methods such as automated systems, soundings and dip tapes. The method for tank sounding and uncertainty associated must be specified in the emissions monitoring plan. (6) Where the amount of fuel uplift or the amount of fuel remaining in the tanks is determined in units of volume, expressed in cubic meters, the maritime operator must convert that amount from volume to mass by using actual density values. (7) For the purpose of sub-paragraph (6), the maritime operator must 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 a fuel test laboratory, accredited in accordance with EN ISO/IEC 17025 as updated from time to time, where available. (8) The actual density must be expressed in kg/cubic meter 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 must be applied. (24) (1) In this Schedule, a reference to method C is to be construed in accordance with this paragraph. (2) This method is based on measured fuel flows on board. The data from all flow meters linked to relevant maritime emission sources must be combined to determine all fuel consumption for a specific period. (3) 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. (4) The calibration methods applied and the uncertainty associated with flow meters used must be specified in the emissions monitoring plan. (5) Where the amount of fuel consumed is determined in units of volume, expressed in cubic meters, the maritime operator must convert that amount from volume to mass by using actual density values. (6) For the purpose of sub-paragraph (5), the maritime operator must 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 a fuel test laboratory, accredited in accordance with EN ISO/IEC 17025 as updated from time to time, where available. (7) The actual density must be expressed in kg/cubic meter 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 must be applied. (25) (1) In this Schedule, a reference to method D is to be construed in accordance with this paragraph. (2) The direct maritime emissions measurements may be used for voyages and in-port activities. For ships for which CO₂ reporting is based on this method applied to all emission sources on board the ship, the fuel consumption must be calculated using the measured CO₂ emissions and the applicable emission factors of the relevant fuels and emission sources. (3) This method is based on the determination of maritime emissions flows in exhaust gas stacks (funnels) by multiplying the greenhouse gas concentrations of the exhaust gas with the exhaust gas flow. (4) The application of this method to determine emissions of one greenhouse gas does not prevent a maritime operator from applying any other monitoring method described in paragraphs 22 to 24 to monitor any other greenhouse gas. (5) The calibration methods applied and the uncertainty associated with the devices used must be specified in the emissions monitoring plan. (26) (1) Where the verification report states outstanding non-conformities or recommendations for improvements, in accordance with paragraph 59, the maritime operator must submit to the regulator for approval a report by 30th June of the year in which that verification report is issued by the verifier (the “improvement report”). (2) Except where sub-paragraphs (4) or (5) apply, that improvement report must describe how and when the maritime operator has rectified or plans to rectify the non-conformities identified by the verifier and to implement recommended improvements. (3) The regulator may set an alternative date for submission of the improvement report, but no later date than 30th September of the same year. (4) Where recommended improvements would not lead to an improvement of the monitoring methodology, the maritime operator must provide a justification of why that is the case. (5) Where the recommended improvements would incur unreasonable costs, the maritime operator must provide evidence of the unreasonable nature of the costs. (6) Sub-paragraphs (1) to (5) do not apply where the maritime operator has already resolved all non-conformities and recommendations for improvement and has submitted an application to vary its emissions monitoring plan to the regulator in accordance with paragraph 12 before the date set pursuant to sub-paragraph (1). (27) (1) The maritime operator must— (a) carry out a risk assessment to identify sources of risks of errors in the data flow from primary data to final data in the annual emissions report; (b) establish, document, implement and maintain an effective control system to ensure that any reports resulting from data flow activities— (i) do not contain misstatements; (ii) are in conformity with the emissions monitoring plan; (iii) comply with this Schedule; (c) make the risk assessment referred to in paragraph (a) available— (i) to the regulator upon request; (ii) for the purposes of verification. (2) For the purposes of sub-paragraph (1), the maritime operator must— (a) establish, document, implement and maintain written procedures, separately from the emissions monitoring plan, for data flow activities as well as for control activities; (b) include references to and a description of those procedures in the emissions monitoring plan; (c) make any written documentation of the procedures available— (i) to the regulator upon request; (ii) for the purposes of verification. (3) Control activities referred to in sub-paragraph (2) include, where applicable— (a) quality assurance of the relevant measurement equipment; (b) quality assurance of information technology systems ensuring that the relevant systems are designed, documented, tested, implemented, controlled and maintained in a way that ensures processing reliable, accurate and timely data in accordance with the risks identified in accordance with sub-paragraph (1); (c) segregation of duties in the data flow activities and control activities, as well as management of necessary competencies; (d) internal reviews and validation of data; (e) corrections and corrective action; (f) control of out-sourced processes; (g) keeping records and documentation including the management of document versions. (28) (1) For the purposes of paragraph 27(3)(a) the maritime operator must ensure that all relevant measuring equipment is— (a) calibrated, adjusted and checked at regular intervals including prior to use; (b) checked against measurement standards traceable to international measurement standards, where available, and proportionate to the risks identified. (2) Where components of the measuring systems cannot be calibrated, the maritime operator must— (a) identify those components in the emissions monitoring plan; (b) propose alternative control activities. (3) When the equipment is found not to comply with the performance requirements, the maritime operator must promptly take necessary corrective action. (29) For the purposes of paragraph 27(3)(d), the maritime operator must review and validate data resulting from the data flow activities referred to in paragraph 27(2) and must include the following— (a) a check as to whether the data are complete; (b) a comparison of the data that the maritime operator has obtained, monitored and reported over several years; (c) a comparison of data and values resulting from different monitoring methods when more than one monitoring method is applied. (30) For the purposes of paragraph 27(3)(e), the maritime operator must ensure that corrective action is taken and affected data is corrected without undue delay where data flow activities or control activities are found not to function effectively, or not to respect the rules set in the documentation of procedures for those activities. (31) For the purposes of paragraph 27(3)(f), where the maritime operator outsources one or more data flow activities or control activities referred to in paragraph 27(1), it must— (a) check the quality of the outsourced data flow activities and control activities in accordance with this Schedule; (b) indicate appropriate requirements for the outputs of the outsourced processes as well as the methods used in those processes; (c) check the quality of the outputs and methods referred to in sub-paragraph (b); (d) ensure that the outsourced activities are carried out in such a manner that those are responsive to the inherent risks and control risks identified in the risk assessment referred to in paragraph 27(1). (32) (1) The maritime operator must monitor the effectiveness of the control system including by— (a) carrying out internal reviews; (b) taking into account any relevant findings of the verifier during the verification of annual emissions report. (2) When the maritime operator finds the control system ineffective or not commensurate with the risks identified, it must— (a) seek to improve the control system; (b) update the emissions monitoring plan or the underlying written procedures for data flow activities, risk assessments and control activities, as appropriate. (33) (1) Where data relevant for the determination of a ship’s maritime emissions for one or more voyages are missing, the maritime operator must use surrogate data calculated in accordance with the alternative method or methods indicated in the emissions monitoring plan. (2) Where data relevant for the determination of a ship’s maritime emissions for one or more voyages are missing, for which the emissions monitoring plan does not list alternative monitoring methods or alternative data sources for corroborating data or for closing the data gap, the maritime operator must use an appropriate estimation method for determining conservative surrogate data for the respective time period and missing parameter. (3) Where, for technical reasons, it is temporarily not feasible to apply the approach to monitoring set out in the emissions monitoring plan, the maritime operator must— (a) apply a method based on alternative data sources listed in the emissions monitoring plan for the purpose of performing corroborative checks; or (b) if such an alternative is not contained in the emissions monitoring plan, an alternative method which provides surrogate data or a conservative estimation until the conditions for application of the emissions monitoring plan have been restored. (4) The maritime operator must take all necessary measures to achieve a prompt application of the emissions monitoring plan. (5) Where an estimation method is used in accordance with sub-paragraph (2), or where a temporary deviation from the emissions monitoring plan occurs in accordance with sub-paragraph (3), the maritime operator must without undue delay— (a) develop a written procedure for avoiding this type of data gap in the future; (b) vary the emissions monitoring plan. (34) (1) The maritime operator must keep records of data and information in line with its emissions monitoring plan. (2) The documented and archived monitoring data must allow for the verification of the annual emissions reports. (3) Data reported by the maritime operator contained in an electronic reporting and data management system set up by the regulator may be considered to be retained by the maritime operator, if the maritime operator can access those data. (4) The maritime operator must ensure that relevant documents are available when and where they are needed to perform the data flow activities and control activities. (5) The maritime operator must, upon request, make those documents available to the regulator and to the verifier verifying the annual emissions report. (35) (1) For the purposes of calculating maritime emissions, a maritime operator must use the following formula— $MEETS=CO2ETS+CH4ETS×GWPCH4+N2OETS×GWPN2O$ (2) In the application of the formula referred to in sub-paragraph (1)— (a) a maritime operator must calculate CO₂ emissions by adding the CO₂ emissions of all fuels i used, applying the following formula— $CO2ETS=∑iMi-Mi,NC×EFCO2,i$ (b) a maritime operator must calculate CH₄ emissions by adding the CH₄ emissions resulting from the combustion of all fuels i used together with the emissions caused by CH₄ slippage, applying the following formula— $CH4ETS=∑iMi-Mi,NC×EFCH4,i+CH4S$ (c) a maritime operator must calculate N₂O emissions by adding the N₂O emissions of all fuels i used applying the following formula— $N2OETS=∑iMi-Mi,NC×EFN2O,i$ (3) The terms used in the equations are to be interpreted in accordance with Table C1.

(4) For the purposes of calculating maritime emissions, fuel consumption must be calculated separately for—
  (a) voyages;
  (b) in-port activities.

(36) (1) The default values, as contained in Table C2 below sub-paragraph (5), for emission factors for fuels and emission sources used on board the ship must be applied for the purpose of this Schedule. (2) In Table C2— - “TBM” stands for “to be measured”; - “N/A” stands for “not available”; - “—” means “not applicable”. (3) Where an entry in Table C2 indicates either TBM or N/A, the highest default value of the fuel class in the same column must be used. Where, for a particular fuel class, all entries in the same column indicate either TBM or N/A, the default value of the least favourable fossil fuel type must be used. This rule does not apply to column 6 where TBM or N/A refers to non-available values for the emission source. (4) For non-fossil fuels not listed in Table C2, the maritime operator must determine the emission factors in accordance with Part 9. (5) Where there is fuel blending, each fuel must be considered separately.