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    EU ETS 2

    Directive 2003/87/EC, Chapter IVa (ETS2), start moved to 2028 by Regulation (EU) 2026/667

    Delayed2026-03-18Modified

    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

    Net Zero Pulse

    Sources

    General information, not legal advice. As of 4 November 2026. Official sources on every detail page.