CORSIA eligible fuels | Dutch Emissions Authority

CORSIA Eligible Fuels (CEF) are aviation fuels that, compared to conventional fossil jet fuel, achieve a reduction in life-cycle carbon dioxide equivalent emissions. The use of CEF reduce an aircraft operator’s CO₂ offsetting obligations.

The monitoring and reporting rules for CEF are outlined in Delegated regulation (EU) 2025/927. The new Regulation explains how aircraft operators must monitor and report CEF. Only certified CORSIA eligible fuels count as CEF; uncertified fuels are treated as fossil fuels. The reporting of CEF may only be done in accordance with an emissions monitoring plan approved by the NEa. Additionally, documentation is required to support this claim and demonstrate compliance with ICAO’s CORSIA Sustainability Criteria, as defined in a CORSIA eligible fuels certification document.

Monitoring plan

If an aircraft operator intends to claim the use of CORSIA eligible fuels, they should describe the procedures they will use for appropriately identifying their quantity and associated claimed emission reductions. This should include procedures describing:

The determination of the amount of CORSIA eligible fuels claimed
The process to ensure that reductions claimed are not counted towards any other mitigation obligations in any other mandatory or voluntary GHG reduction schemes
The list of mandatory or voluntary GHG reduction schemes that aircraft operators participate in

Required information and documentation for demonstrating the sustainability and GHG savings criteria

To be recognized as a CORSIA Eligible Fuel (CEF), a fuel must be certified under a CORSIA-approved sustainability certification scheme, such as:

ISCC CORSIA
RSB CORSIA
ClassNK SCS

These certification schemes are required to comply with ICAO’s CORSIA Sustainability Criteria. To demonstrate that a specific batch of aviation fuel meets these criteria, the scheme issues a CORSIA Sustainability Certificate confirming compliance. Aircraft operators must submit the CORSIA Sustainability Certificate to the verifier to demonstrate the sustainability criteria of the CEF reported.

Furthermore, aircraft operators shall provide fuel purchase records, transaction reports, fuel blending records for the verification of the use of CORSIA eligible fuels and the reductions from the use of CORSIA eligible fuels.

Aircraft operators must attach to their annual emissions report a declaration listing all greenhouse gas programmes in which they participate and where emission reductions from CORSIA Eligible Fuels or other alternative aviation fuels could be claimed. The declaration shall confirm that the same fuel batches have not been claimed under any other scheme.

Additionally, supplementary information listed in Annex II of the Delegated regulation (EU) 2025/927 about the claim is also required, and can be reported using the appropriate supplementary template on CORSIA eligible fuels supplementary information.

1. Aircraft operator information and reporting information:

a. name of aircraft operator
b. address of aircraft operator
c. reporting year

2. Purchase date of the neat CORSIA eligible fuel

3. Identification of the producer of the neat CORSIA eligible fuel:

a. name of producer of the neat CORSIA eligible fue
b. address of the producer of the neat CORSIA eligible fuel

4 Fuel production:

a. production date of the neat CORSIA eligible fuel
b. production location of the neat CORSIA eligible fuel
c. batch identification number of each batch of neat CORSIA eligible fuel
d. mass of each batch of neat CORSIA eligible fuel produced

5 Fuel type:

a. type of fuel (i.e., Jet-A, Jet-A1, TS-1, No 3 Jet fuel, Jet-B, AvGas)
b. feedstock used to create the neat CORSIA eligible fuel
c. conversion process used to create the neat CORSIA eligible fuel

6 Fuel purchased:

a. proportion of neat CORSIA eligible fuel batch purchased (rounded to the nearest %);
b. total mass of each batch of neat CORSIA eligible fuel purchased (in tonnes)
c. mass of neat CORSIA eligible fuel purchased (in tonnes)

7 Evidence that fuel is CORSIA eligible fuel as per Article 2, point (1), i.e., valid CORSIA eligible fuel certification document

8 Life cycle emissions values of the CORSIA eligible fuel as stated on the CORSIA eligible fuel certification document:

a. Life Cycle Emissions Value (LCEF) for given CORSIA eligible fuel, which is equal to the sum of points 8(b) and 8(c) (in gCO2e/MJ rounded to the nearest whole number)
b. core Life Cycle Assessment (LCA) value for given CORSIA eligible fuel (in gCO2e/MJ rounded to the nearest whole number)
c. induced Land Use Change (ILUC) value for given CORSIA eligible fuel (in gCO2e/MJ rounded to the nearest whole number)

9 Intermediate purchaser:

a. name of the intermediate purchaser
b. address of the intermediate purchaser

10 Party responsible for shipping of the neat CORSIA eligible fuel to the fuel blender:

a. name of party responsible for shipping of the neat CORSIA eligible fuel to the fuel blende
b. address of party responsible for shipping of the neat CORSIA eligible fuel to the fuel blender

11 Fuel blender:

a. name of the party responsible for blending neat CORSIA eligible fuel with aviation fuel
b. address of the party responsible for blending neat CORSIA eligible fuel with aviation fuel

12 Location where neat CORSIA eligible fuel is blended with aviation fuel

13 Date the neat CORSIA eligible fuel was received by blender

14 Mass of neat CORSIA eligible fuel received (in tonnes)

15 Blend ratio of neat CORSIA eligible fuel and aviation fuel (rounded to the nearest %)

16 Documentation demonstrating that the batch or batches of neat CORSIA eligible fuel were blended into aviation fuel (e.g., the subsequent Certificate of Analysis of the blended fuel)

17 Mass of neat CORSIA eligible fuel claimed (in tonnes)

Annual emissions report

Aircraft operators must determine the quantity of neat CORSIA eligible fuels purchased and report this in their annual emissions report. The total quantity of CORSIA eligible fuels used shall be determined by deducting from the total quantity of CORSIA eligible fuels purchased any CORSIA eligible fuels that have been sold to third parties. When claiming the reductions from the use of CORSIA eligible fuel, the annual emissions report must include:

fuel type, feedstock, and conversion process
total mass purchased
life cycle emissions values
reductions per fuel type
total reductions from all eligible fuels

Monitoring plan

Required information and documentation for demonstrating the sustainability and GHG savings criteria

Minimum required information for reductions from the use of CEF as listed in Annex II of the delegated regulation (EU) 2025/927

Annual emissions report