欧盟碳监管 / 法规 / ETS2（建筑/道路交通/小工业）
英文名：DIRECTIVE (EU) 2023/959 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL。启动推迟至 2028（原定 2027）；2027 先行拍卖，适用于燃料供应链上游主体，属 EU ETS 体系。首次发布于2023 年。
本法规适用于下列主体：
ETS2 为 Dir 2023/959 新增的第 IVa 章，覆盖建筑、道路交通及附加部门燃料的「释放供消费」活动；受监管实体须自 2025-01-01 起持有温室气体排放许可并自 2025 年起监测报告。原定 2027 年启动，经 Regulation (EU) 2026/667 推迟至 2028 年正式运行（2027 年先行拍卖）。
下列原文条款界定了适用范围：
Article 30a — Scope (Chapter IVa, ETS2)
The provisions of this Chapter shall apply to emissions, greenhouse gas emissions permits, the issue and surrender of allowances, monitoring, reporting and verification in respect of the activity referred to in Annex III. This Chapter shall not apply to any emissions covered by Chapters II and III.
本章的规定适用于附件 III 所列活动相关的排放、温室气体排放许可、配额的发放与缴付、监测、报告与核查。本章不适用于第 II 章和第 III 章所涵盖的任何排放。
| 义务 | 触发条件 | 所需证据 | 关键时间 |
|---|---|---|---|
| 碳 燃料供应商取得许可并年度报告 向建筑、道路交通、小型工业供能的燃料分销商须获许可并报告。 | 在成员国投放应税燃料 | ETS2 许可、年度燃料与排放报告 | 2027 年起报告 |
| 碳 购缴 ETS2 配额 按燃料排放交还 ETS2 配额。 | 年度燃料销售排放 | 配额交还记录 | 2028 年起履约 |
碳 Article 3ga(1) — maritime scope (50 % / 100 %)
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.
海运活动的配额分配与缴回要求适用于：从成员国管辖港口出发、抵达成员国管辖范围以外港口船舶排放的 50%；从成员国管辖范围以外港口出发、抵达成员国管辖港口船舶排放的 50%；在成员国管辖港口之间航行船舶排放的 100%；以及在成员国管辖港口内船舶排放的 100%。
碳环境 Article 3gb — phase-in of surrender obligations (40 % / 70 % / 100 %)
Shipping companies shall be liable to surrender allowances according to the following schedule: (a) 40 % of verified emissions reported for 2024 that would be subject to surrender requirements in accordance with Article 12; (b) 70 % of verified emissions reported for 2025 ...; (c) 100 % of verified emissions reported for 2026 and each year thereafter ...
航运公司应按下列时间表承担缴回配额义务：(a) 2024 年报告的、依第 12 条须缴回核查排放量的 40%；(b) 2025 年……的 70%；(c) 2026 年及以后各年……的 100%。
碳 Amended Article 9 — cap adjustment and linear reduction factor (4,3 % / 4,4 %)
In 2024, the Union-wide quantity of allowances shall be decreased by 90 million allowances. In 2026, the Union-wide quantity of allowances shall be decreased by 27 million allowances. In 2024, the Union-wide quantity of allowances shall be increased by 78,4 million allowances for maritime transport. The linear factor shall be 4,3 % from 2024 to 2027 and 4,4 % from 2028. ...
2024 年欧盟配额总量应减少 9000 万个。2026 年应减少 2700 万个。2024 年应为海运增加 7840 万个。线性削减因子 2024–2027 年为 4.3%，2028 年起为 4.4%。……
依据：EUR-Lex 官方文本与欧盟委员会官方文件；引用前请核对官方版本。基准日 2026-10-09。本页为合规导读，细节以官方原文与主管机关解释为准；标注〔审议中〕〔草案〕的条目请以最新立法进展为准。