(8)Maritime transport greenhouse gas emissions are included in the EU ETS since the reporting period starting on 1 January 2024. The rules applicable to other ETS sectors with regards to fuels eligible for zero-rating under Directive 2003/87/EC pursuant to Commission Implementing Regulation (EU) 2018/2066note as amended by Commission Implementing Regulation (EU) 2024/2493note apply from 1 January 2024. Therefore, in order to ensure consistency, clarity and equal conditions, the rules for monitoring and reporting of emissions from zero-rated renewable fuels of non-biological origin, recycled carbon fuels and synthetic low-carbon fuels laid down in this Regulation should also apply as of 1 January 2024,
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