Paragraph 13 of the Assembly Resolution A40-19 provides the following exemptions from the CORSIA offsetting requirements for the purposes of avoiding an administrative burden from the application of CORSIA due to low levels of international aviation activities:
1. Aeroplane operators with a low level of annual emissions from their international aviation operations (less than 10 000 metric tonnes of CO2 emissions per year);
2. Aircraft with less than 5.700 kg of Maximum Take-Off Mass (MTOM);
3. Humanitarian, medical and firefighting operations.
In addition to being exempted from CORSIA offsetting requirements, these activities are also exempted from CORSIA MRV requirements.
