Directive 2003/87/EC implements ICAO’s carbon offset scheme (‘CORSIA’) in respect of airlines based in the EU and EEA countries. Article 25a(3) of this Directive requires the Commission to adopt annual implementing acts listing states other than EEA countries, Switzerland and the United Kingdom which are considered to be applying CORSIA. This list is the basis to calculate the CORSIA offsetting that airlines should do under Article 12(6) of the ETS Directive. This list is for 2024 emissions.