CORSIA eligible emissions units: sourcing for airlines and eligibility for project developers

Under CORSIA, aeroplane operators meet their offsetting requirements for international flights with CORSIA eligible emissions units – units that the International Civil Aviation Organization (ICAO) accepts from listed programmes, within set dates. VPA India sources eligible units for airlines and traders, and checks whether project developers' credits can qualify.

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Who it is for

Airlines and other aeroplane operators with CORSIA offsetting requirements
Traders and buyers sourcing units for airline clients
Project developers in India and abroad who want their credits to be CORSIA eligible
Investors checking the CORSIA eligibility of a project or portfolio

Eligibility rules for the first phase (2024–2026)

Programmes. ICAO's list, 14th edition of 1 April 2026, covers the American Carbon Registry, Architecture for REDD+ Transactions, the BioCarbon Fund for Sustainable Forest Landscapes, Climate Action Reserve, the Forest Carbon Partnership Facility, Global Carbon Council, Gold Standard, Isometric, the Premium Thailand Voluntary Emission Reduction Program and Verra's Verified Carbon Standard.
Dates. Units must come from activities that started their first crediting period from 1 January 2016, for emission reductions from 1 January 2021 to 31 December 2026.
Host-country attestation. Most programmes require that units are authorised by the host country for use in CORSIA, through an attestation to the avoidance of double-claiming; some also require the corresponding adjustment to appear in the host country's biennial transparency report, or a guarantee approved by the programme.
Exclusions. Each programme has exclusions. For example, units from grid-connected renewable power above 15 MW are excluded under Gold Standard, GCC, Verra's VCS and the Thai programme.
Next phase. ICAO's summary table already shows a second-phase compliance period from 2027 to 2029.
Credit units. In our terms: VCU (Verra), VER (Gold Standard), ACC (GCC), ERT (ACR), ERR (ART-TREES) and Isometric Certificate (Isometric).

How we work

Requirement. For airlines, we confirm the compliance period, volume and any unit preferences; for developers, the project's programme, methodology and vintages.
Screening. We check each unit or project against ICAO's current list, its exclusions and the date rules.
Attestation. For 2021 and later vintages, we check the host-country attestation and any corresponding-adjustment requirement that applies to each unit.
Sourcing or preparation. We source eligible units, or prepare the project file that the programme and the host country need.
Delivery. We support transfer and cancellation in the registry and keep the records your report needs.

What you receive

An eligibility screening of units or projects against ICAO's current list
A sourcing shortlist of eligible units, with programme, vintage and attestation status
For developers, a gap list for CORSIA eligibility, including the host-country steps
Records of transfer and cancellation for your report

Track record

Since January 2008, VPA India has provided consultancy and audit services for carbon credit and corporate sustainability reporting projects, and our founder is a former DOE/VVB lead auditor (SGS SA).

Frequently asked questions

Are all VCUs or VERs CORSIA eligible?

No. A unit qualifies only if its programme is on ICAO's list, its activity and vintage fall within the dates, it is not excluded, and – for 2021 and later reductions – it carries the required host-country attestation.

Can Indian projects supply CORSIA eligible units?

Yes, if the project is registered under an eligible programme, meets the date rules, is not excluded – large grid-connected renewable power, for example, is excluded under several programmes – and has the host-country attestation. We check the current position for each project.

Is the Article 6.4 mechanism (PACM) on the list?

Not in the 14th edition of April 2026. ICAO updates its list over time, so we check the latest edition before each purchase or project decision. Our Article 6 page covers the mechanism itself.

What happens after we buy?

The units are cancelled in the programme's registry for your CORSIA compliance, and the cancellation records support your report to your State's authority.

Sources

International Civil Aviation Organization (ICAO), CORSIA Eligible Emissions Units, 14th edition, 1 April 2026 (icao.int), read 13-Nov-2026.
ICAO, CORSIA Eligible Emissions Units: Informal Summary Table, April 2026 (icao.int), read 13-Nov-2026.

Talk to us: WhatsApp +91 8905541120 · Call +91 8905541120 · inquiries@decarbonisation.expert · Send an enquiry (form)