Standards & methodologies · Standards

CORSIA Eligible Emissions Units and Forest Credits

Updated 2026-11-02 · 3 min read · By the akar.earth specialist team

CORSIA eligible units explained: how ICAO approves programs, why host-country authorisation matters, and what it means for Indonesian forest carbon.

CORSIA eligible emissions units are carbon credits that airlines can use to meet obligations under ICAO’s Carbon Offsetting and Reduction Scheme for International Aviation; only units from ICAO-approved programs, eligible vintages and, for the first phase, with host-country authorisation and a corresponding adjustment qualify. For Indonesian forest credits, the authorisation step is the bottleneck, and it is controlled by the Indonesian government.

How CORSIA eligibility works

ICAO runs CORSIA. Its Technical Advisory Body (TAB) assesses carbon crediting programs against Emissions Unit Criteria and recommends which programs, methodologies and vintages are eligible. The ICAO Council then decides. ICAO publishes the outcome in a document titled “CORSIA Eligible Emissions Units”, which it updates after decisions.

Eligibility is set per compliance phase. The first phase covers 2024 to 2026. Requirements for that phase include:

Approved program, with any exclusions listed by ICAO.
Eligible vintage and eligible unit dates.
Host-country letter of authorisation for use in CORSIA.
Corresponding adjustment by the host country, so the reduction is not also counted toward its NDC.
Program measures to address the risk that the host country fails to apply the adjustment, such as insurance or buffer arrangements.

Check ICAO’s latest document for the current list of approved programs. It has changed several times, and some programs were approved only for specific unit types.

What this means for forest credits

Factor	CORSIA requirement	Implication for forest credits
Program	ICAO-approved	Most large forest programs have applied; check scope
Methodology	Not excluded by ICAO	Some programs had activity-type exclusions
Permanence	Program must manage reversal risk	Buffer pools and jurisdictional approaches help
Authorisation	Host-country letter	Requires national government action
Double claiming	Corresponding adjustment	Affects the host country’s NDC accounting

Jurisdictional REDD+ programs have been early suppliers of authorised, CORSIA-eligible forest units because governments are already the credit owners. Guyana’s ART TREES credits were among the first to be tagged with host-country authorisation for CORSIA. See ART TREES.

Who uses it

Airlines with offsetting obligations on international routes.
Traders structuring CORSIA-eligible supply.
Host governments deciding which credits to authorise.
Developers seeking a compliance-linked buyer base with stable demand.

How it applies in Indonesia and Southeast Asia

Indonesia’s role is decisive. Under Perpres 110/2025, the government sets the conditions for international transfer, authorisation and corresponding adjustments. Indonesia’s FOLU Net Sink 2030 target counts forest outcomes toward the NDC, so authorising forest credits for export has a cost to national accounting.

Practical points for Indonesian developers:

Letters of authorisation. Read our guide to authorisation letters. Do not assume a letter will be issued for a given project or vintage.
Corresponding adjustments. See corresponding adjustments in Indonesia.
Registry recording. Exchange-traded units must be recorded in SRUK, which replaces SRN-PPI. Units intended for international use need a clear record across both domestic and international registries.
Article 6 link. CORSIA authorisation sits within the same architecture as Article 6.2 transfers. See Article 6.2 and ITMOs.

Steps for an Indonesian developer targeting CORSIA

Confirm program and methodology eligibility in ICAO’s current list.
Check vintage rules for the compliance phase you target.
Engage the government early on authorisation. Understand the domestic process, the agencies involved and expected timelines.
Model the share of credits you may seek to authorise, given national NDC priorities.
Structure contracts so price and delivery depend on authorisation, with a fallback to voluntary sales.
Plan registry records across SRUK and the international registry, including corresponding adjustment tracking.

Expect this process to take time and to depend on national policy decisions outside the developer’s control.

Common pitfalls

Assuming program approval is enough. Without host-country authorisation, first-phase units are not eligible.
Using the wrong vintage. Eligibility is tied to specific dates.
Confusing CORSIA with ICVCM. The two assessments are separate. ICVCM notes that it takes CORSIA decisions into account where relevant, but a CCP label does not equal CORSIA eligibility.
Pricing without authorisation risk. Offtakes that depend on CORSIA eligibility should handle the case where authorisation does not arrive.

Relationship to ICVCM CCP status

The CCP label and CORSIA eligibility are separate attributes. A credit can have one, both or neither. ICVCM tracks CORSIA eligibility as a credit attribute and states its CORSIA-related assessments are ongoing. See the CCP label page.

Next steps

Visit the Article 6 hub, the standards hub, or our Indonesia regulatory navigation service for authorisation planning.

Frequently asked questions

What are CORSIA eligible emissions units?

They are carbon credits that airlines may use to meet obligations under ICAO's Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA). Only units from programs and vintages approved by the ICAO Council qualify.

Why do CORSIA units need a letter of authorisation?

For the first phase, CORSIA requires that the host country authorises the units and commits to a corresponding adjustment, so the same reduction is not also counted toward that country's NDC.

Can Indonesian forest credits be CORSIA eligible?

Only if they come from an approved program and eligible methodology, have an eligible vintage, and Indonesia issues an authorisation and applies a corresponding adjustment. Indonesia's domestic rules decide whether that happens.

Where is the official list of CORSIA eligible units?

ICAO publishes a 'CORSIA Eligible Emissions Units' document, updated after Council decisions. Always check the latest edition.