The ETB is a ship specific emergency towing procedures booklet. The plan is prepared in accordance to SOLAS Chapter II-1 Regulation 3-4. The procedures should be considered as part of the emergency preparedness required by paragraph 8 of part A of the International Safety Management (ISM) Code. 

Such a procedure shall be carried aboard the ship for use in emergency situations and shall be based on existing arrangements and equipment available on-board the ship. It is recommended that publications referred to in this ETB plan should be kept on-board.