EU ETS 2
Directive 2003/87/EC, Chapter IVa (ETS2), start moved to 2028 by Regulation (EU) 2026/667
Topic : Climate · Level : Regional
Today
MRV live since 2025. Start of carbon pricing moved from 2027 to 1 Jan 2028 under the amended EU Climate Law package.
Summary
ETS2 is a second EU carbon market covering fuels for buildings and road transport. Fuel suppliers, not households, buy allowances. Reporting started in 2025; carbon pricing now starts in 2028, one year later than planned.
Who is concerned
- Turnover
- non précisé
- Employees
- non précisé
- Listed company
- cotées et non cotées
- Sectors
- Fuel suppliers
- Buildings heating fuels
- Road transport fuels
- Small industry fuels
- Triggering activities
- Releasing fuels for consumption in the EU
- Excise-duty point fuel supplier status
- Extraterritorial reach
- No
non précisé
- Examples
- Fuel distributor releasing diesel in France
- Heating-oil supplier registered in Germany
What the law requires
- Hold a GHG emissions permit for fuel release activities
- Monitor and report fuel emissions yearly, third-party verified
- Surrender allowances for emissions from 2028 onward
- Pass carbon cost through fuel prices to end users
Penalties
€100 per tCO2e not surrendered (indexed to inflation) plus surrender of missing allowances; name publication. Other sanctions set by Member States.
What this changes for a supplier in China
No direct obligation. Higher EU fuel and heating costs from 2028 raise logistics and warehouse costs for EU buyers, who push for lower-carbon transport and Scope 3 data.
Expected evidence
- Transport emissions per shipment (GLEC)
- Scope 1-2 inventory of the production site
- Energy mix of EU-based warehouses
Tiers : Tier 1

