In view of the inclusion of the sector from next January 1 in the Allowance Trading System European Union (EU ETS), the European Commission has adopted Implementing Regulation No. 2599 of 2023 on Detailed rules for the application of Directive No 87 of 2003 establishes the EU ETS as regards the management of shipping companies by the to a shipping company, where reference authority means the Member State responsible for the management of a shipping company.

Article 1 of the Regulation provides that "if the organisation or person, such as the manager or charterer to bare hull, which took over the responsibility for the operation of the of the vessel by the shipowner and that, in so doing, it agreed to assume all the tasks and responsibilities imposed by the International Code of Management for Ship Safety and Security. prevention of pollution referred to in Annex I to the Regulation (EC) No 336/2006 of the European Parliament and of the Council also assumed responsibility for complying with the measures transposition of Directive 2003/87/EC and the obligation to surrender of allowances in accordance with Articles 3g and 12 of Directive ('the ETS obligations'), the Member States shall ensure that such an organisation or person is has been duly instructed by the shipowner to fulfil the obligations of the of the ETS Directive". To this end, "the organisation or provides to the reference authority in respect of a shipping company, a document indicating with which has been duly instructed by the shipowner to fulfil the obligations of the ETS Directive".