EUROPEAN
COMMISSION
Brussels, 16.10.2013
COM(2013) 722 final
2013/0344 (COD)
Proposal for a
DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
amending Directive 2003/87/EC establishing a scheme for greenhouse gas emission
allowance trading within the Community, in view of the implementation by 2020 of an
international agreement applying a single global market-based measure to international
aviation emissions
(Text with EEA relevance)
{SWD(2013) 430 final}
{SWD(2013) 431 final}
EN EN
EXPLANATORY MEMORANDUM
1. CONTEXT OF THE PROPOSAL
Emissions from aviation are one of the fastest growing sources of greenhouse gas emissions.
As the technological potential for emissions reduction is limited in the aviation sector,
market-based measures (MBMs) allow aviation to contribute to emission reductions by the
airlines offsetting their strong emission growth through funding emission reductions in other
sectors.
The suitability of MBMs for international aviation has long been recognised. The 2001 ICAO
Assembly endorsed the application of open emissions trading systems to international
aviation. Following the ICAO's 2004 endorsement of regional MBMs, the EU led the way by
including aviation in its Emission Trading System (EU ETS). Despite its positive
environmental effects at low economic costs, the implementation of the EU ETS has had to
face significant international opposition (e.g. allegations that regulating emissions from
airlines based outside the EU would violate the sovereignty of third states). The European
Court of Justice has, however, dismissed appeals by foreign airlines in this respect and
confirmed the legality of the EU ETS1.
At the same time, the integration of aviation into the EU ETS has been decisive in driving
forward ICAO discussions. The intensive engagement of the EU in tackling climate change
has been crucial in generating momentum in ICAO towards global action for addressing
aviation emissions. Clearly, given the EU ETS would only ever cover a proportion of
international aviation emissions, the overall strong global growth of these emissions will
continue if no MBM is implemented on a global level, and emission reduction goals will
remain aspirational.
The 2013 38th ICAO Assembly has now decided on the development of a global MBM to be
finalised at the next ICAO Assembly in 2016 and to be implemented by 2020. Progress was
not made on a "framework" for national/ regional MBMs up to 2020, as in particular the
Assembly resolution repeated the same language as from the 2007 and 2010 Assemblies and
the European States confirmed their position on the 2007 and 2010 Assembly resolutions as
concerns so-called 'mutual agreement'. In response to this progress on a global MBM and to
promote further momentum, the Commission considers it appropriate to propose lowering the
proportion of emissions to which the EU emissions trading system should apply up to 2020,
as the further action already envisaged in Decision No. 377/2013/EU.
2. RESULTS OF CONSULTATIONS WITH INTERESTED PARTIES AND
IMPACT ASSESSMENTS
Consultations on aviation's inclusion in the EU ETS began in September 2005 with the
Communication ''Reducing the Climate Change Impact of Aviation", COM(2005)459, which
led to the proposal of legislation in December 2006. Consultations with third countries on
aviation and emissions trading have taken place since then, both formally e.g. in the context
of EU-US Joint Committee meetings and through bilateral and multilateral meetings. Most
recently, an online public consultation was held for 12 weeks from 21 June to 13 September
2013. The public consultation was carried out using the “General principles and minimum
standards for consultation of interested parties by the Commission”, and it asked all
stakeholders – including public authorities from third countries – on their views concerning
1
See judgment of the European Court of Justice in Case C-366/2010, handed down on 21 December
2011.
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the scope of regional and global MBMs. The Commission will continue to engage in
constructive bilateral and multilateral contacts with third countries.
The public consultation confirms strong support for MBMs from public authorities, NGOs
and the airlines. All respondents favour MBMs for the aviation sector, with one association
opposing regional MBMs in advance of a global MBM. With regard to regional action,
airlines emphasise administrative simplicity and political acceptability, as well as
environmental effectiveness and avoiding discrimination on routes and between operators.
Public authorities and NGOs emphasise covering meaningful emissions, administrative
simplicity and political acceptability.
The Impact Assessment has shown that adapting the EU ETS to accord with what was
expected to be ICAO's MBM Resolution for the period up to 2020 is feasible at low
administrative costs. The chief benefit from reducing the scope of the EU ETS up to 2020 is
that, with a global MBM applying from 2020 closing the global "emission gap", doubling
coverage of international aviation emissions compared to the EU ETS, and leading to a
halving of these emissions by 2050, this will have significantly greater overall environmental
benefits.
3. LEGAL ELEMENTS OF THE PROPOSAL
Summary of the proposed action
In line with the outcome of the 38th ICAO Assembly held in September 2013, there should be
a single global market-based measure (MBM) applying to international aviation emissions
from 2020 onwards. In response to this progress and to promote further momentum towards
the successful establishment of a global MBM, amendments should be made to the aviation
activities covered by the EU ETS.
This proposal for a Directive follows on from the Decision No. 377/2013/EU, which was
adopted in order to promote progress on global action through ICAO. As with Decision No.
377/2013/EU, it is important that this proposal is agreed swiftly between the European
Parliament and Council, so as to be in place for when the next allowance surrender
obligations fall due on 30 April 2014. In the absence of a further agreed revision, the ETS
reverts to the position before the Decision No. 377/2013/EU. The key features of the revised
ETS system resulting from this proposal would be as follows:
–
Flights between aerodromes in the EEA remain fully covered, as under the original
Directive and Decision No. 377/2013/EU.
–
Flights to and from third countries which are not developed countries and which emit
less than 1% of global aviation emissions would be exempted. This would exclude
routes to around 80 countries on a non-discriminatory basis.
–
Flights to and from third countries are responsible for emissions taking place not
beyond EEA countries, as from 2014. A simplified procedure is proposed to
determine the relevant proportion of emissions of a given flight which is covered by
the ETS. It is proposed that operators can choose between approaches to MRV
methodology for compliance.
–
Overflights of EEA countries are exempt, as are emissions from flights between
airports in third countries and EEA airports as regards European dependencies and
territories, and flights to and from EEA airports and those territories.
With effect from 2013 onwards, this act derogates from the ETS Directive in respect of a
proportion of flight emissions to and from third countries. In 2013, this relates to all emissions
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from flights to and from countries outside the European Economic Area (EEA). For each
calendar year between 2014 to 2020, these proportions are set out in an Annex, and have been
calculated by Eurocontrol on the basis of the proportion of the Great Circle Distance between
the main airports in the EEA and in third countries, that is not more than 12 miles beyond the
furthest point of EEA coastline. The percentages are low estimates of the actual climate
change impact from aircraft taking off and landing from aerodromes in the Union since
aviation also impacts on climate change from emissions of nitrogen oxides, water vapour and
sulphate and soot particles which have been estimated to have climate change effects of the
same level as those from the carbon dioxide emissions, which have not been taken into
account.
The process of applying percentages for flights to and from third countries is designed to be
workable and pragmatic, using existing reporting categories applicable since 2010. Working
on the basis of country-pairs means that figures are needed for flights on the routes from each
Member State to third countries. Where flights operate to multiple time zones in a third
country, a percentage shall be included for each timezone to which flights operate. These
percentages are developed based on best available information, including from Eurocontrol. A
table containing all these percentages will be inserted in the Annex.
To provide further flexibility and alternative monitoring, reporting and verification (MRV), it
is proposed to offer a choice to operators. In respect of flights to and from third countries, an
aircraft operator should be able to choose not to report verified emissions from these flights
but instead to rely upon a determination of estimated emissions not beyond EEA Member
countries from such flights that is as accurate as possible, based on Eurocontrol calculations
of the precise distance flown not beyond EEA countries.
The Member States will adjust allocations for the years 2013-2020 in accordance with the
proportions set out in the Annex. The number of allowances auctioned by Member States will
be adjusted accordingly.
An additional simplification proposed to the ETS Directive is to provide that action not be
taken against non-commercial aircraft operators in respect of emissions from small aircraft
operators emitting less than 1000 tonnes CO2 per annum. This is expected to reduce the
number of aircraft operators regulated by Member States by around 2200 representing 0.2%
of emissions. Alongside other measures being taken to simplify adminstration for small
aircraft operators, this is a significant lightening of adminstrative tasks for aircraft operators
and for Member States' competent authorities, in line with the EU's better regulation agenda.
All other obligations in respect of flights remain unaffected. This limited approach has shown
itself to be workable, as was the case under Decision No. 377/2013/EU. Issuing additional
free allocations to operators would undermine the emission reductions that the ETS will bring,
and carrying out a new benchmarking exercise would place significant requirements on
aircraft operators and Member States when the global MBM is expected to apply in 7 years
and, if not, new benchmarking would in any case take place in 2018 according to Article 3e of
the ETS Directive.
The environmental benefit of this proposal comes from two key elements: First, it gives
impetus to the global MBM that will cover the total emissions from international aviation
from 2020 onwards. Depending on the ambition level agreed for the global MBM, total
international aviation emissions will be capped at their 2020 level and even be halved by 2050
below 2005 levels. Second, the EU ETS will continue to achieve substantial emission
reductions that are expected to be up to 250 million tons CO2 in the period from 2013 to
2020.
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It should also be noted that, in terms of administration a global MBM, States will need to
enact national provisions. After the 2016 ICAO Assembly, the ETS Directive should be
amended as appropriate to provide for the implementation of this global MBM. The global
MBM to apply from 2020 onwards should, in terms of the recognition of early action called
for by IATA, take offsetting of emissions outside the aviation sector under the EU ETS into
account, as well as emission reductions within the sector. Paragraph 26 of ICAO Resolution
A38/17-2 calls for these emission reductions to be reported to ICAO.
This proposal should be adopted by the European Parliament and Council early in 2014, so as
to provide legal certainty and clarity for aircraft operators who would otherwise have to
surrender allowances for their full emissions to and from third countries by 30 April 2014, as
referred to in Directive 2003/87/EC.
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2013/0344 (COD)
Proposal for a
DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
amending Directive 2003/87/EC establishing a scheme for greenhouse gas emission
allowance trading within the Community, in view of the implementation by 2020 of an
international agreement applying a single global market-based measure to international
aviation emissions
(Text with EEA relevance)
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular
Article 192(1) thereof,
Having regard to the proposal from the European Commission,
After transmission of the draft legislative act to the national Parliaments,
Having regard to the opinion of the European Economic and Social Committee2,
Having regard to the opinion of the Committee of the Regions3,
Acting in accordance with the ordinary legislative procedure,
Whereas:
(1)
The Union is endeavouring to secure a future international agreement to control
greenhouse gas impacts from aviation and, in the meantime, is limiting climate change
impacts from aviation activities to and from aerodromes in the Union by autonomous
action. In order to ensure that these objectives are mutually supportive and not in
conflict, it is appropriate to take account of developments at and positions taken in
international fora and in particular to take account of the Resolution containing the
"Consolidated statement of continuing ICAO policies and practices related to
environmental protection" adopted at the 38th session of the Assembly of the
International civil Aviation Organisation (ICAO).
(2)
Consequently it is desirable to temporarily consider the requirements set out in
Directive 2003/87/EC of the European Parliament and of the Council4 as satisfied,
when obligations are met in respect of a certain percentage of the emissions from
flights to and from aerodromes in third countries. In doing so, the Union emphasises
that requirements can be applied in respect of certain percentages of emissions from
flights to and from aerodromes in countries of the European Economic Area (EEA), in
the same manner as legal requirements can be placed on more of the emissions from
flights to and from such aerodromes.
2
OJ C , , p. .
3
OJ C , , p. .
4
Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a
scheme for greenhouse gas emission allowance trading within the Community and amending Council
Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32)
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(3)
While the application of Directive 2003/87/EC continues to be based on arrival at or
departure from aerodromes in the Union, in order to be a simple and workable means
to limit the application of regional market-based measures for the 7 years until a global
market-based measure begins operation, the percentages have been calculated by
Eurocontrol on the basis of the proportion of the Great Circle Distance between the
main airports in the EEA and in third countries that is not more than 12 miles beyond
the furthest point of EEA coastline. Since the Union does not consider that a global
market-based measure should be based on actual airspace considerations, as compared
to the arrival or departure from aerodromes, the relevance of the percentages is limited
to the period up to 2020.
(4)
The derogations provided for in this directive take into account the results of bilateral
and multilateral contacts with third countries, which the Commission will continue to
pursue on behalf of the Union.
(5)
In order to avoid distortions of competition, it is important that all flights on the same
route are treated in the same way.
(6)
In order to establish a percentage of verified emissions for flights to and from
aerodromes in third countries, whole flight emissions have to be known. However, no
account is being taken of emissions not covered by that percentage.
(7)
In addition, in respect of flights to and from third countries, an aircraft operator should
be able to choose not to report verified emissions from these flights but instead to rely
upon a determination of estimated emissions taking place not beyond EEA Member
countries from such flights that is as accurate as possible.
(8)
As a simplification and to in order to lighten administrative tasks for the smallest
aircraft operators, non-commercial aircraft operators emitting less than 1000 tonnes
CO2 per annum should be considered as meeting the requirements of the Directive,
and additional measures by Member States' competent authorities should be facilitated
to simplify adminstration for small aircraft operators.
(9)
The application of a percentage to verified emissions for flights to and from
aerodromes in third countries, or the use of an alternative approach by operators,
should relate to emissions from 2014 onwards to give time for operators to understand
these approaches when planning their flight activities,
(10)
Without prejudice to the global market-based measure applying from 2020, emissions
from flights to and from countries which are developing countries and whose share of
total revenue ton kilometres of international civil aviation activities is less than 1%
should be exempted for the period 2014 to 2020. Countries considered to be
developing for the purposes of this proposal should be those which benefit at the time
of adoption of this proposal from preferential access to the Union market in
accordance with Regulation (EU) No 978/2012 of the European Parliament and of the
Council, that is those which are not classified in 2013 by the World Bank as high-
income or upper-middle income countries.
(11) In order to ensure legal certainty for aircraft operators and national authorities it is
appropriate to allow until 2015 for the surrender and reporting deadlines for 2013
emissions.
(12) After the 2016 ICAO Assembly the Commission should submit a report to the
European Parliament and to the Council in order to ensure that international
developments can be taken into account and any issues about the application of the
derogation be addressed.
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(13)
Directive 2003/87/EC should be amended accordingly,
HAVE ADOPTED THIS DIRECTIVE:
Article 1
Directive 2003/87/EC is hereby amended as follows:
(1)
The following Article 28a is inserted after Article 28:
"Article 28a
Derogations applicable in advance of the implementation by 2020 of an international
agreement applying a single global market-based measure
1.
By way of derogation from Article 12(2a) and Article 14(3), Member States shall
consider the requirements set out in those paragraphs satisfied in respect of:
(a)
all emissions from flights to and from countries outside the European
Economic Area in 2013;
(b)
emissions from flights to and from countries outside the European Economic
Area (EEA) in each calendar year between 2014 and 2020 where the operator
of such flights has surrendered allowances in respect of the percentages of their
verified emissions from those flights listed in accordance with Annex IIc, or
calculated in accordance with paragraph 6;
(c)
emissions from flights operated by a non-commercial aircraft operator in each
calendar year up to 2020 where the emissions for which that aircraft operator
are responsible in the calendar year are less than 1000 tonnes;
(d)
the surrender of allowances corresponding to verified 2013 emissions from
flights between countries in the EEA taking place by 30 April 2015 instead of
30 April 2014, and verified 2013 emissions for those flights being reported by
31 March 2015 instead of 31 March 2014.
The verified emissions referred to in paragraph 1(b) calculated in accordance with
Annex IIc shall be considered to be the verified emissions of the aircraft operator for
the purposes of Articles 11a, 12 and 14.
2.
By way of derogation from Article 3e(5) and Article 3f, an aircraft operator
benefitting from the derogations provided for in paragraphs 1(a) to 1(c) shall be
issued a number of free allowances reduced in proportion to reduction of the
surrender obligation provided for in those paragraphs.
As regards activity in 2013 to 2020, Member States shall publish the number of free
aviation allowances allocated to each operator by
[OP: insert a date 4 months after
the entry into force of this Directive].
3.
By way of derogation fom Article 3d, Member States shall auction a number of
aviation allowances reduced in proportion to the reduction in the total number of
allowances issued.
4.
By way of derogation from Article 3d(3), the number of allowances to be auctioned
by each Member State in respect of the period from 2013 to 2020 shall be reduced to
correspond with its share of attributed aviation emissions resulting from the
application of Article 28(a) to (c).
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5.
By way of derogation from Articles 3g, 12, 15 and 18a, where an aircraft operator
has total annual emissions lower than 25000 tonnes, its emissions shall be considered
to be verified emissions if determined using a small emitters tool approved by the
Commission and populated by Eurocontrol with data from its ETS support facility,
and Member States may implement simplified procedures for non-commercial
aircraft operators as long as there is no less accuracy than such a tool provides.
6.
By way of derogation from Article 12(2a) and Article 14(3), for flights to and from
countries outside the EEA, an aircraft operator may choose not to report emission
data using the percentages in Annex IIc, in order that such emissions shall be
calculated by the competent authority. This calculation shall take into account figures
from the small emitters tool approved by the Commission and populated by
Eurocontrol with data from its ETS support facility. The competent authority shall
report all such calculations to the Commission. Calculations of emissions made in
these circumstances shall be considered to be the verified emissions of the aircraft
operator for the purposes of Articles 11a, 12, 14 and 28a.
7.
Following the 2016 ICAO Assembly, the Commission shall report to the European
Parliament and the Council on the actions to implement the global market-based
measure to apply to emissions from 2020, together with proposals as appropriate.
In the event that a global measure will not apply from 2020, that report shall consider
the appropriate scope for coverage of emissions from activity to and from countries
outside the EEA from 2020 onwards in the continued absence of such a global
measure. In its report, the Commission shall also consider solutions to other issues
that may arise in the application of paragraphs 1 to 4, while preserving equal
treatment for all operators on the same route."
(2)
The Annexes are amended as set out in the Annex to this Directive.
Article 2
1.
Member States shall adopt and publish, by [
OP: please insert concrete date – last
day of 3rd month from the date of entry into force], the laws, regulations and
administrative provisions necessary to comply with this Directive. They shall
forthwith communicate to the Commission the text of those provisions.
They shall apply those provisions from [
OP: please insert concrete date:
transposition + 1 day].
When Member States adopt those provisions, they shall contain a reference to this
Directive or be accompanied by such a reference on the occasion of their official
publication. Member States shall determine how such reference is to be made.
2.
Member States shall communicate to the Commission the text of the main provisions
of national law which they adopt in the field covered by this Directive.
Article 3
This Directive shall enter into force on the date of its publication in the
Official Journal of the
European Union.
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Article 4
This Directive is addressed to the Member States.
Done at Brussels,
For the European Parliament
For the Council
The President
The President
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ANNEX
After Annex IIb to Directive 2003/87/EC, the following Annex IIc is inserted:
"ANNEX IIc
TABLE OF PERCENTAGES APPLICABLE FOR DEROGATIONS UNDER
ARTICLE 28a
[The percentage of emissions referred to in Article 28a for flights operating to and from a
country (“third country”) outside the EEA Member countries (“EEA Member countries”)
shall be calculated according to the table below which will be populated before adoption with
the percentages resulting from the formula, based on the best available data, including
assistance from Eurocontrol:
X = (Y ÷ Z) x 100
where:
Z = the total Great Circle Distance of a flight from the aerodrome in each of the relevant EEA
Member countries with the highest number of flights to and from all destinations in third
countries in 2012 (“the reference EEA Member countries aerodrome”) to the aerodrome in the
relevant third country with the highest number of flights to and from all destinations in the
EEA Member countries in 2012 (“the reference third country aerodrome”).
Y = the part of the Great Circle Distance of the flight defined in Z between the reference EEA
Member countries aerodrome and the first point on that route 12 nautical miles from the last
point in EEA Member countries, excluding third country areas and excluding sea area in
excess of 400 nautical miles between EEA Member countries.
Where flights operate to multiple time zones in a third country, a percentage shall be included
for each timezone to which flights operate.
Distances to and from the dependencies and territories of EEA Member countries, and over
those dependencies and territories, shall not be taken into account.
For the period 2014 to 2020, and without prejudice to the global market-based measure
applying from 2020, the percentage applicable to flights between EEA Member countries and
countries which are developing countries and whose share of total revenue ton kilometres of
international civil aviation activities is less than 1% shall be zero. Countries considered to be
developing for the purposes of this proposal are those which benefit at the time of adoption of
this proposal from preferential access to the Union market in accordance with Regulation
(EU) No 978/2012 of the European Parliament and of the Council, that is those which are not
classified in 2013 by the World Bank as high-income or upper-middle income countries.]
[the above formula is intended to be deleted from the final text and replaced by the
corresponding table completed with percentages calculated by Eurocontrol.]
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AT BE BG CZ CY
DK DE EE EL ES FI FR HR HU IE IT LT LU LV MT NL PL PT RO SE SI SK UK
AF AFGHANISTAN
AL ALBANIA
DZ ALGERIA
AO ANGOLA
AG ANTIGUA
AND
BARBUDA
AR ARGENTINA
AM ARMENIA
AZ AZERBAIJAN
BS BAHAMAS
BH BAHRAIN
BD BANGLADESH
BB BARBADOS
BY BELARUS
BZ BELIZE
BJ BENIN
BT BHUTAN
BO BOLIVIA,
PLURINATIONAL
STATE OF
EN
12
EN
AT BE BG CZ CY
DK DE EE EL ES FI FR HR HU IE IT LT LU LV MT NL PL PT RO SE SI SK UK
BA BOSNIA
AND
HERZEGOVINA
BW BOTSWANA
BR BRAZIL
UTC/GMT -3
BR BRAZIL
UTC/GMT -4
BN BRUNEI
DARUSSALAM
BF BURKINA
FASO
BI BURUNDI
KH CAMBODIA
CM CAMEROON
CA CANADA
Newfoundland
Standard Time
Zone
CA CANADA
Atlantic Time Zone
CA CANADA
Eastern Time Zone
CA CANADA
Central Time Zone
EN
13
EN
AT BE BG CZ CY
DK DE EE EL ES FI FR HR HU IE IT LT LU LV MT NL PL PT RO SE SI SK UK
CA CANADA
Mountain Time
Zone
CA CANADA
Pacific Time Zone
CV CAPE
VERDE
CF CENTRAL
AFRICAN
REPUBLIC
TD CHAD
CL CHILE
CN CHINA
including
HONG KONG,
MACAO and
TAIWAN
CO COLOMBIA
KM COMOROS
CG CONGO
CD CONGO,
THE
DEMOCRATIC
REPUBLIC OF
THE
Eastern time zone
CD CONGO,
THE
DEMOCRATIC
REPUBLIC OF
THE
EN
14
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AT BE BG CZ CY
DK DE EE EL ES FI FR HR HU IE IT LT LU LV MT NL PL PT RO SE SI SK UK
Western time zone
CR COSTA
RICA
CI CÔTE
D'IVOIRE
CU CUBA
DJ DJIBOUTI
DM DOMINICA
DO DOMINICAN
REPUBLIC
EC ECUADOR
EG EGYPT
SV EL
SALVADOR
GQ EQUATORIAL
GUINEA
ER ERITREA
ET ETHIOPIA
GA GABON
GM GAMBIA
GE GEORGIA
GH GHANA
GD GRENADA
EN
15
EN
AT BE BG CZ CY
DK DE EE EL ES FI FR HR HU IE IT LT LU LV MT NL PL PT RO SE SI SK UK
GT GUATEMALA
GN GUINEA
GW GUINEA-BISSAU
GY GUYANA
HT HAITI
HN HONDURAS
IN INDIA
ID INDONESIA
Indonesia Western
Time
ID INDONESIA
Indonesia Central
Time
ID INDONESIA
Indonesia Eastern
Time
IR IRAN,
ISLAMIC
REPUBLIC OF
IQ IRAQ
IL ISRAEL
JM JAMAICA
JP JAPAN
EN
16
EN
AT BE BG CZ CY
DK DE EE EL ES FI FR HR HU IE IT LT LU LV MT NL PL PT RO SE SI SK UK
JO JORDAN
KZ KAZAKHSTAN
time zone 1
KZ KAZAKHSTAN
time zone 2
KE KENYA
KP KOREA,
DEMOCRATIC
PEOPLE'S
REPUBLIC OF
KR KOREA,
REPUBLIC OF
KW KUWAIT
KG KYRGYZSTAN
LA LAO
PEOPLE'S
DEMOCRATIC
REPUBLIC
LB LEBANON
LS LESOTHO
LR LIBERIA
LY LIBYA
MK MACEDONIA,
THE FORMER
YUGOSLAV
REPUBLIC OF
EN
17
EN
AT BE BG CZ CY
DK DE EE EL ES FI FR HR HU IE IT LT LU LV MT NL PL PT RO SE SI SK UK
MG MADAGASCAR
MW MALAWI
MY MALAYSIA
MV MALDIVES
ML MALI
MR MAURITANIA
MU MAURITIUS
MX MEXICO
Central Zone
MX MEXICO
Pacific Zone
MX MEXICO
Northwest Zone
MD MOLDOVA,
REPUBLIC OF
MN MONGOLIA
time zone 1
MN MONGOLIA
time zone 2
ME MONTENEGRO
MA MOROCCO
EN
18
EN
AT BE BG CZ CY
DK DE EE EL ES FI FR HR HU IE IT LT LU LV MT NL PL PT RO SE SI SK UK
MZ MOZAMBIQUE
MM MYANMAR
NA NAMIBIA
NP NEPAL
NI NICARAGUA
NE NIGER
NG NIGERIA
OM OMAN
PK PAKISTAN
PA PANAMA
PG PAPUA
NEW
GUINEA
PY PARAGUAY
PE PERU
PH PHILIPPINES
PR PUERTO
RICO
QA QATAR
RU RUSSIAN
FEDERATION
Moscow Time
EN
19
EN
AT BE BG CZ CY
DK DE EE EL ES FI FR HR HU IE IT LT LU LV MT NL PL PT RO SE SI SK UK
RU RUSSIAN
FEDERATION
Yekaterinburg
Time
RU RUSSIAN
FEDERATION
Omsk Time
RU RUSSIAN
FEDERATION
Krasnoyarsk Time
RU RUSSIAN
FEDERATION
Irkutsk Time
RU RUSSIAN
FEDERATION
Yakutsk Time
RU RUSSIAN
FEDERATION
Vladivostok Time
RU RUSSIAN
FEDERATION
Magadan Time
RW RWANDA
KN SAINT
KITTS
AND NEVIS
LC SAINT
LUCIA
VC SAINT
VINCENT
AND THE
GRENADINES
EN
20
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AT BE BG CZ CY
DK DE EE EL ES FI FR HR HU IE IT LT LU LV MT NL PL PT RO SE SI SK UK
ST
SAO TOME AND
PRINCIPE
SA SAUDI
ARABIA
SN SENEGAL
RS SERBIA
SC SEYCHELLES
SL SIERRA
LEONE
SG SINGAPORE
SO SOMALIA
ZA SOUTH
AFRICA
SS SOUTH
SUDAN
LK SRI
LANKA
SD SUDAN
SR SURINAME
SZ SWAZILAND
CH SWITZERLAND
SY SYRIAN
ARAB
REPUBLIC
TJ TAJIKISTAN
TZ TANZANIA,
UNITED
EN
21
EN
AT BE BG CZ CY
DK DE EE EL ES FI FR HR HU IE IT LT LU LV MT NL PL PT RO SE SI SK UK
REPUBLIC OF
TH THAILAND
TL TIMOR-LESTE
TG TOGO
TT TRINIDAD
AND
TOBAGO
TN TUNISIA
TR TURKEY
TM TURKMENISTAN
UG UGANDA
UA UKRAINE
AE UNITED
ARAB
EMIRATES
US UNITED
STATES
Eastern time zone
US UNITED
STATES
Central time zone
US UNITED
STATES
Mountain time
zone
US UNITED
STATES
Pacific time zone
US UNITED
STATES
Alaska time zone
EN
22
EN
AT BE BG CZ CY
DK DE EE EL ES FI FR HR HU IE IT LT LU LV MT NL PL PT RO SE SI SK UK
UY URUGUAY
UZ UZBEKISTAN
VE VENEZUELA,
BOLIVARIAN
REPUBLIC OF
VN VIET
NAM
EH WESTERN
SAHARA
YE YEMEN
ZM ZAMBIA
ZW ZIMBABWE
Notwithstanding the above, the percentage applicable to flights between the outermost regions of the Union as defined in Article 349 of the Treaty on
the Functioning of the European Union and countries outside the Union shall be zero.
EN
23
EN
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