THRESHOLD AND REPORTING OBLIGATION GUIDANCE (TAROG)
03/01/2024
The below-attached document, the second version of TAROG published in November 2022, serves as guidance to competent authorities, aircraft operators, and any other users with a role in determining the applicability of scope in respect of participating in the European Union (EU) ETS, Swiss (CH) ETS, United Kingdom (UK) ETS, and/or the International Civil Aviation Organization (ICAO) CarbonOffsetting and Reduction Scheme for International Aviation (CORSIA). The purpose is to guide the determination of which scheme or schemes apply (y)to a specific route, and therefore the legislative provisions applicable to the route.
This second version, applicable exclusively for 2023 has been developed to update the legal framework related to the amendments of the Swiss and UK Emissions Trading Schemes, in force since 1st of January 2023.
Specifically, and as a consequence of the revision of the Swiss CO2-Ordinance, flights from Switzerland United Kingdom are subject to the CH ETS as of 1st January 2023. Similarly, flights from Great Britain to Switzerland are included in UK ETS from the same date under the revision of the Greenhouse Gas Emissions Trading Scheme Order 2020.
This guide is a support tool for the agents involved, to visualize the different schemes that may apply to them, as well as to identify the routes that must be considered within the framework of each of these schemes.
In addition, this guide aims to facilitate the understanding of each of the scopes that are applicable under current legislation implementing the schemes covered by the guidance.
This document includes two matrixes:
The first matrix (refer to TABLE A) should be used to determine whether an aircraft operator falls within the scope of the specific MBM being assessed; and,
The second matrix (refer to TABLE B) should be thereafter used to determine which routes are subject to reporting obligations according to the specific MBM being assessed. [...]
Specifically, and as a consequence of the revision of the Swiss CO2-Ordinance, flights from Switzerland United Kingdom are subject to the CH ETS as of 1st January 2023. Similarly, flights from Great Britain to Switzerland are included in UK ETS from the same date under the revision of the Greenhouse Gas Emissions Trading Scheme Order 2020.
This guide is a support tool for the agents involved, to visualize the different schemes that may apply to them, as well as to identify the routes that must be considered within the framework of each of these schemes.
In addition, this guide aims to facilitate the understanding of each of the scopes that are applicable under current legislation implementing the schemes covered by the guidance.
This document includes two matrixes:
The first matrix (refer to TABLE A) should be used to determine whether an aircraft operator falls within the scope of the specific MBM being assessed; and,
The second matrix (refer to TABLE B) should be thereafter used to determine which routes are subject to reporting obligations according to the specific MBM being assessed. [...]
Source: European Commission
