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1. By 23 September 2024, the Commission shall present a report to the European Parliament and to the Council examining the interaction and convergence between this Regulation and Regulation (EU) 2015/757 or any other sectoral legal acts. Where appropriate, that report may be accompanied by a legislative proposal.

2. By 31 December 2027, and every five years thereafter at the latest, the Commission shall report to the European Parliament and the Council the results of an evaluation as regards the functioning of this Regulation, including possible impacts of market distortions or port evasion; as regards the evolution of the zero-emission technologies in maritime transport and their market, as well as the evolution of the technologies and market for renewable and low-carbon fuels and for OPS, including at anchorage; as regards the use of revenue generated by the FuelEU penalties; and as regards the impact of this Regulation on the competitiveness of the maritime sector in the Union. In that report, the Commission shall consider, inter alia:

(a) the material and geographical scope of this Regulation, as regards decreasing the gross tonnage threshold referred to in Article 2(1) or expanding the share of energy used by ships in voyages to and from third countries referred to in Article 2(1), point (d);

(b) the limit referred to in Article 4(2), with a view to achieving the objectives set out in Regulation (EU) 2021/1119;

(c) the ship types and size to which Article 6(1) applies and an extension of the obligations referred to in Article 6(1) to ships at anchorage;

(d) the exceptions provided for in Article 6(5);

(e) the counting of the electricity delivered through OPS in Annex I and the well-to-tank emission factor associated with that electricity defined in Annex II;

(f) the possibility to include in the scope of this Regulation dedicated mechanisms for the most sustainable and innovative fuel technologies with a significant decarbonisation potential, in order to create a clear and predictable legal framework and encourage the market development and deployment of such fuel technologies;

(g) the calculation of the compliance balance for ships requesting to exclude the additional energy used due to sailing in ice conditions set out in Annexes IV and V, and the possible extension of the validity of those provisions after 31 December 2034;

(h) the possibility to include energy provided by wind in the calculation of the GHG intensity of the energy used on board set out in Annex I, subject to the availability of a verifiable method for monitoring and accounting of wind propulsion energy;

(i) the possibility to include new GHG abatement technologies, such as onboard carbon capture, in the calculation of the GHG intensity of the energy used on board and of the compliance balance as set out in Annexes I and IV respectively, subject to the availability of a verifiable method for monitoring and accounting of the captured carbon;

(j) the possibility to include additional elements in this Regulation, in particular black carbon emissions;

(k) the need for measures to address attempts by companies to evade the requirements set out in this Regulation. The Commission shall consider, if appropriate, whether to accompany that report by a proposal to amend this Regulation.

3. The Commission shall include in the report provided for in paragraph 2 an evaluation of the social impacts of this Regulation in the maritime sector, including on its workforce.

4. In preparing its report referred to in paragraph 2 the Commission shall consider the extent to which the implementation of this Regulation has met its objectives and the extent to which it has impacted the competitiveness of the maritime sector. In that report, the Commission shall also consider the interaction of this Regulation with other relevant Union legal acts and identify any provisions that could be updated and simplified, as well as actions and measures that have been or could be taken to reduce the total cost pressure on the maritime sector. As part of the Commission’s analysis of the efficiency of this Regulation, the report shall also include an assessment of the burden this Regulation imposes on businesses. The Commission shall consider, if appropriate, whether to accompany that report by a proposal to amend this Regulation, in view of the conclusions of the report referred to in the first subparagraph.

5. In the event of the adoption by the IMO of a global GHG fuel standard or global GHG intensity limits for the energy used on board by ships, the Commission shall, without delay, present a report to the European Parliament and to the Council. In that report, the Commission shall examine that global measure as regards its ambition in light of the objectives of the Paris Agreement and its overall environmental integrity. It shall also examine any issue related to the possible articulation or alignment of this Regulation with that global measure, including the need to avoid duplicating regulation of GHG emissions from maritime transport at Union as well as international level. Where appropriate, that report may be accompanied by a legislative proposal to amend this Regulation, consistent with the Union economy-wide GHG emission commitments, and with the aim of preserving the environmental integrity and effectiveness of the Union climate action.

6. The Commission shall monitor the implementation of this Regulation in relation to maritime transport, in particular to detect evasive behaviour in order to prevent such behaviour at an early stage, and including with regard to outermost regions. The monitoring results shall be reflected in the report to be made every two years referred to in Article 3gg(3) of Directive 2003/87/EC.