According to paragraph 10 of the Assembly Resolution A40-19, all international flights on the routes between States, both of which are not included in the CORSIA offsetting, are exempted from the offsetting requirements of the CORSIA, while retaining simplified reporting requirements.

The requirement to monitor, report and verify CO₂ emissions from international aviation is thus independent from the offsetting requirement.

The data reported by States will be used for the calculation of the CORSIA baseline, which is the average of 2019 and 2020 CO₂ emissions, as well as for the calculation of the aeroplane operators’ offsetting requirements, where applicable. This baseline will be revised after the decision of the 41^st ICAO Triennial Assembly.