航运纳入排放交易的分阶段时间表，与费用转出后仍留下的清缴义务（欧盟指令2003/87）

欧盟排放交易体系纳入航运之后，公司要回答的问题多了三个：哪些排放属于覆盖范围、要清缴多少，以及 这笔费用能不能用合同转出去。指令2003/87用三条不同的条文分别作答，而最后那个答案只对了一半。

覆盖范围按航次的两端在哪里划分

1. The allocation of allowances and the application of surrender requirements in respect of maritime transport activities shall apply in respect of fifty percent (50 %) of the emissions from ships performing voyages departing from a port of call under the jurisdiction of a Member State and arriving at a port of call outside the jurisdiction of a Member State, fifty percent (50 %) of the emissions from ships performing voyages departing from a port of call outside the jurisdiction of a Member State and arriving at a port of call under the jurisdiction of a Member State, one hundred percent (100 %) of emissions from ships performing voyages departing from a port of call under the jurisdiction of a Member State and arriving at a port of call under the jurisdiction of a Member State, and one hundred percent (100 %) of emissions from ships within a port of call under the jurisdiction of a Member State.

航次	适用比例
从成员国管辖的挂靠港起航，到达管辖之外的挂靠港	50%
从管辖之外的挂靠港起航，到达成员国管辖的挂靠港	50%
起航港与到达港都在成员国管辖之下	100%
在成员国管辖的挂靠港内产生的排放	100%

判断的轴是航次，不是船。同一条船一年之内会在几个比例之间来回。所以每个航次的起运港和到达港 是什么，会原样进入计算。

清缴比例分三年往上走

经核查排放所属报告年度	应清缴比例
2024年	40%
2025年	70%
2026年及以后各年	100%

往上走的这段时间里产生的差额怎么处理，条文里也有。

Where fewer allowances are surrendered compared to the verified emissions from maritime transport for the years 2024 and 2025, once the difference between verified emissions and allowances surrendered has been established in respect of each year, an amount of allowances corresponding to that difference shall be cancelled rather than auctioned pursuant to Article 10.

与差额相当的配额不拿去拍卖，而是注销。过渡期内没有清缴的那部分，被挡住不再流回市场。

清缴期限是每年9月30日。指令第12条把同一个日期同时适用于设施运营者、航空器运营人和航运公司。

费用可以用合同转出去

Member States shall take the necessary measures to ensure that when the ultimate responsibility for the purchase of the fuel, or the operation of the ship, or both, is assumed by an entity other than the shipping company pursuant to a contractual arrangement, the shipping company is entitled to reimbursement from that entity for the costs arising from the surrender of allowances.

条件是：依合同安排，由航运公司以外的实体承担燃料采购的最终责任，或者船舶营运的最终责任，或者两者 都承担。那么航运公司就有权就清缴配额所产生的费用向该实体求偿。

成员国要做的事也要读一下：采取必要措施来保障这项权利。这不是建议合同里最好写上这么一条，而是要求 让这项权利真正跑得起来。

可义务本身并不随之转移

‘Operation of the ship’ for the purposes of this Article means determining the cargo carried or the route and the speed of the ship. The shipping company shall remain the entity responsible for surrendering allowances as required under Articles 3gb and 12 and for overall compliance with the provisions of national law transposing this Directive.

一个段落里放了两件事。第一，本条所称船舶营运，指决定所载货物，或者决定船舶的航线和航速。要去看 租船合同里这项决定权落在谁那儿。

第二，负责清缴的主体仍然是航运公司。有权获得偿付这件事，并不把清缴义务挪走。成员国必须确保其责任 之下的航运公司履行清缴义务，而该公司有权向商业运营方取得费用偿付这一情形，并不减轻这项确保义务。

监测和报告直接沿用MRV条例

主管当局要确保其责任之下的航运公司在报告期内监测并报告相关参数，并提交公司层面的汇总排放数据。 其依据是条例2015/757第二章。

也就是说，为MRV已经在做的数据，就是清缴配额的输入。两套制度不要求各做一份汇总。

需要确认的事

上面的引文取自指令2003/87截至2024年3月1日的综合文本。主管当局是哪一家、国内转化立法把偿付权利写成 什么形式，各国不同。那条船的航次落在上表哪一行、租船合同里航线和航速的决定权在谁手上、以及偿付 条款有没有真的写进合同，才是实际判断的起点。