New taxIn effectEnvironmental taxationEuropean

Extension of the EU carbon market (ETS) to maritime transport

Directive (EU) 2023/959 of 10 May 2023 extends the EU emissions trading system to emissions from ships of 5,000 gross tonnage and above. Shipping companies must surrender allowances for their emissions starting with 2024 emissions. In France, regulatory transposition was carried out by Decree No. 2024-546 of 14 June 2024.

Measure originators

InitiatorGVT
Commission européenne
Gouvernement
🇪🇺

European origin

EU
Directive/Regulation
Directive (UE) 2023/959
Context

Paquet « Ajustement à l'objectif 55 » : révision de la directive 2003/87/CE sur le SEQE-UE

Transposition date
1 January 2024
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2024

Measure impact

Gradual surrender: 40% of verified 2024 emissions, 70% of 2025 emissions, then 100% from 2026. The cost depends on the market allowance price; it falls on shipping companies and may be passed on to shippers and passengers.

Official references

Law number: Directive (UE) 2023/959 du 10 mai 2023 ; décret n° 2024-546 du 14 juin 2024
Official Journal: JOUE L 130 du 16 mai 2023

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
4 / 4 steps
Completed
1 January 2026

Entry into force

Application
Restitution de quotas pour 100 % des émissions vérifiées à partir de celles de 2026
Completed
16 June 2024

National transposition

Application

Adaptation en droit français

Publication du décret n° 2024-546 du 14 juin 2024 transposant dans le code de l'environnement l'intégration du secteur maritime
Completed
1 January 2024

Entry into force

Application
Les émissions du transport maritime de 2024 entrent dans le champ du SEQE (restitution de quotas pour 40 % d'entre elles)
Completed
16 May 2023

Publication in EU Official Journal

Publication
Publication de la directive (UE) 2023/959 au Journal officiel de l'Union européenne (L 130)