Recital (9)

Despite benefits stemming from the increased transparency on the performance of transport services, the mandatory application of this Regulation to all transport and hub entities offering transport services in the internal market would be disproportionate and lead to excessive costs and burden. Therefore, this Regulation should apply only to those entities that decide, or are bound by other relevant legislative and non-legislative regimes, to calculate and disclose information on greenhouse gas emissions from freight or passenger transport services that start or end on the territory of the Union. This consequently includes services, the origin or destination points of which are situated in a third country. Indeed, in order to ensure that all relevant transport services are accounted for and guarantee a level playing field between Union transport and hub entities and transport and hub entities from third countries, this Regulation should apply to transport services starting and ending outside the Union territory, but stopping in the Union in order to embark or disembark passengers or to load or unload freight.