Shipping emissions compliance calendar
Every dated obligation under EU ETS, FuelEU Maritime, the IMO DCS and CII, the EU MRV Regulation and the UK ETS, in date order, with who has to act and the article it comes from.
Updated 2026-10-20. Checked against the primary texts.
Deadlines falling due in 2026
| Date | Rule | What | Who | Basis |
|---|---|---|---|---|
| 31 Jan 2026 | FuelEU | Submit the 2025 FuelEU report to the verifier | Company | Regulation (EU) 2023/1805, Article 15(3) |
| 31 Mar 2026 | EU MRV | Submit the verified 2025 EU MRV emissions report through THETIS-MRV to the European Commission and the flag State | Company | Regulation (EU) 2015/757, Article 11(1) |
| 31 Mar 2026 | EU MRV | Submit the verified 2025 emissions data at company level to the administering authority: the figure the EU ETS surrender is based on | Company | Regulation (EU) 2015/757, Article 11a |
| 31 Mar 2026 | FuelEU | The verifier records the verified 2025 FuelEU report, GHG intensity and compliance balance in the FuelEU database and tells the company | Verifier | Regulation (EU) 2023/1805, Article 16(5) |
| 31 Mar 2026 | IMO CII | Report the 2025 fuel-oil consumption data (IMO DCS) and the attained CII to the flag Administration or its recognised organisation, which verifies them | Company | MARPOL Annex VI, Regulations 27.3 and 28.2 |
| 30 Apr 2026 | FuelEU | Record banking, borrowing and any pool for the 2025 compliance balance in the FuelEU database. The pool's verifier records the final pool and each ship's share. After this date a deficit can no longer be pooled | Company and verifier | Regulation (EU) 2023/1805, Articles 20(1), 20(3) and 21(8) |
| 30 Apr 2026 | FuelEU | The verifier notifies the company of any 2025 FuelEU penalty (by 30 April, before 1 May) | Verifier | Regulation (EU) 2023/1805, Article 23(1) |
| 30 Apr 2026 | IMO CII | Submit the revised SEEMP with a corrective action plan for the 2025 rating to the flag Administration or its recognised organisation, no later than one month after the 31 March CII report only if the 2025 rating is E, or D for the third year running | Company | MARPOL Annex VI, Regulation 28.8 |
| 31 May 2026 | IMO CII | Statement of Compliance issued to the ship with the 2025 CII rating (A to E). It is valid until 31 May of the following year | Flag Administration | MARPOL Annex VI, Regulations 6.6.4 and 6.12 |
| 30 Jun 2026 | EU MRV | EU MRV document of compliance for 2025 issued; it is carried on board | Verifier | Regulation (EU) 2015/757, Article 17 |
| 30 Jun 2026 | EU MRV | The 2025 emissions of every ship are published in THETIS-MRV (the public register CarbonKeel reads) | European Commission | Regulation (EU) 2015/757, Article 21 |
| 30 Jun 2026 | FuelEU | Pay any 2025 FuelEU penalty to the administering State only if a deficit is left after banking, borrowing and pooling | Company | Regulation (EU) 2023/1805, Article 23(2) |
| 30 Jun 2026 | FuelEU | FuelEU document of compliance for 2025 issued (by the administering State where a penalty was paid). From this date the ship must hold it when calling at an EU port | Verifier | Regulation (EU) 2023/1805, Articles 22 and 24 |
| 30 Sep 2026 | EU ETS | Surrender EU allowances for 70% of the verified 2025 EU ETS emissions (CO2 only). Unsurrendered allowances cost €100 per tonne (indexed) and are still owed | Company | Directive 2003/87/EC, Articles 3gb, 12(2a) and 16(3) |
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Deadlines falling due in 2027
| Date | Rule | What | Who | Basis |
|---|---|---|---|---|
| 31 Jan 2027 | FuelEU | Submit the 2026 FuelEU report to the verifier | Company | Regulation (EU) 2023/1805, Article 15(3) |
| 31 Mar 2027 | EU MRV | Submit the verified 2026 EU MRV emissions report through THETIS-MRV to the European Commission and the flag State | Company | Regulation (EU) 2015/757, Article 11(1) |
| 31 Mar 2027 | EU MRV | Submit the verified 2026 emissions data at company level to the administering authority: the figure the EU ETS surrender is based on | Company | Regulation (EU) 2015/757, Article 11a |
| 31 Mar 2027 | FuelEU | The verifier records the verified 2026 FuelEU report, GHG intensity and compliance balance in the FuelEU database and tells the company | Verifier | Regulation (EU) 2023/1805, Article 16(5) |
| 31 Mar 2027 | IMO CII | Report the 2026 fuel-oil consumption data (IMO DCS) and the attained CII to the flag Administration or its recognised organisation, which verifies them | Company | MARPOL Annex VI, Regulations 27.3 and 28.2 |
| 31 Mar 2027 | UK ETS | Submit the verified 2026 UK ETS emissions report | Company | UK ETS (Maritime) Order 2026, Schedule 2A, paragraph 14 |
| 30 Apr 2027 | FuelEU | Record banking, borrowing and any pool for the 2026 compliance balance in the FuelEU database. The pool's verifier records the final pool and each ship's share. After this date a deficit can no longer be pooled | Company and verifier | Regulation (EU) 2023/1805, Articles 20(1), 20(3) and 21(8) |
| 30 Apr 2027 | FuelEU | The verifier notifies the company of any 2026 FuelEU penalty (by 30 April, before 1 May) | Verifier | Regulation (EU) 2023/1805, Article 23(1) |
| 30 Apr 2027 | IMO CII | Submit the revised SEEMP with a corrective action plan for the 2026 rating to the flag Administration or its recognised organisation, no later than one month after the 31 March CII report only if the 2026 rating is E, or D for the third year running | Company | MARPOL Annex VI, Regulation 28.8 |
| 31 May 2027 | IMO CII | Statement of Compliance issued to the ship with the 2026 CII rating (A to E). It is valid until 31 May of the following year | Flag Administration | MARPOL Annex VI, Regulations 6.6.4 and 6.12 |
| 30 Jun 2027 | EU MRV | EU MRV document of compliance for 2026 issued; it is carried on board | Verifier | Regulation (EU) 2015/757, Article 17 |
| 30 Jun 2027 | EU MRV | The 2026 emissions of every ship are published in THETIS-MRV (the public register CarbonKeel reads) | European Commission | Regulation (EU) 2015/757, Article 21 |
| 30 Jun 2027 | FuelEU | Pay any 2026 FuelEU penalty to the administering State only if a deficit is left after banking, borrowing and pooling | Company | Regulation (EU) 2023/1805, Article 23(2) |
| 30 Jun 2027 | FuelEU | FuelEU document of compliance for 2026 issued (by the administering State where a penalty was paid). From this date the ship must hold it when calling at an EU port | Verifier | Regulation (EU) 2023/1805, Articles 22 and 24 |
| 30 Sep 2027 | EU ETS | Surrender EU allowances for 100% of the verified 2026 EU ETS emissions (CO2, methane and nitrous oxide). Unsurrendered allowances cost €100 per tonne (indexed) and are still owed | Company | Directive 2003/87/EC, Articles 3gb, 12(2a) and 16(3) |
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Questions
When are EU allowances for shipping surrendered?
By 30 September of the year after the emissions.
When is the FuelEU Maritime report due?
The company submits it to its verifier by 31 January; the verifier records the data by 31 March, pools are registered by 30 April and the FuelEU Document of Compliance is held from 30 June.
When is the attained CII reported?
With the IMO DCS fuel data, to the Administration or its recognised organisation within three months of the end of the year, by 31 March. The Statement of Compliance with the rating follows by 31 May.
When are UK ETS allowances for 2026 due?
By 30 April 2028, for emissions from 1 July to 31 December 2026.
EU ETS, FuelEU, CII and UK ETS for each ship, from the public register or your own data.