Requirements for Traceability

Transcription

1 ISCC 203 Requirements fr Traceability Requirements fr Traceability ISCC V

2 Cpyright ntice ISCC 2011 This ISCC dcument is prtected by cpyright. It is freely available frm the ISCC website r upn request. N part f this cpyrighted dcument might be changed r amended. The dcument might nt be duplicated r cpied in any frm r by any means fr cmmercial purpse withut permissin f ISCC. Dcument title: ISCC 203 Requirements fr Traceability Apprved by: Date: Issue date: Applicatin date: ISCC 203 Requirements fr Traceability 2 f 20

3 Cntent 1 Intrductin 5 2 Scpe 6 3 Nrmative references 7 4 Requirements fr traceability Minimum requirements fr the management system General requirements Respnsibility and authrity Respnsibility f the managements Respnsibility and authrity fr traceability Prcedures Reprting and dcumentatin Resurce management Emplyees/persnnel Technical equipment Mnitring and cntrl Cnfidentiality Infrmatin requirements fr sustainable bimass General requirements Identificatin f rigin (input infrmatin) Cmpany internal infrmatin Identificatin regarding sales and transfer f prducts Specific requirements fr the stages f the prductin and distributin chain Farms/ plantatins First gathering pint Warehuse... Fehler! Textmarke nicht definiert Cnversin units...17 ISCC 203 Requirements fr Traceability 3 f 20

4 Suppliers Transprt Special prvisins Transitinal prvisins Old peratinal units...19 ISCC 203 Requirements fr Traceability 4 f 20

5 1 Intrductin Accrding t ISO the term traceability describes the pssibility, t trace prductin, use r lcatin f a certain element. Fr final prducts this can cver the rigin f material and parts as well as the prductin histry. Traceability des nt nly cver the basic requirements that prducts can be traced back and frth thrughut the value chain frm rigin t the pint f final delivery but als the pssibility t specify what they are made frm and hw they have been prcessed. The rigin f the sustainable bimass used fr the prductin f liquid bimass r bifuels has t be traced back fr every stage f the prductin and delivery prcess (see als fllwing picture). Farm/ Plantatin Transprt First Gathering Pint Transprt Warehuse Transprt Cnversin Tra Prductin prcess Figure 1: Different elements and sectins f the supply chain Traceability will be achieved via mass balance r physical segregatin systems, crrespnding traceability attributes and declaratins r delivery rders. This assures that rigin, amunt and related greenhuse gas (GHG) emissins can be uniquely identified and that the amunt which has been withdrawn at the respective stage f the value chain des nt exceed the amunt supplied. Risk management is an integral part f every area stated abve. Within the ISCC system risk analysis, risk factrs fr every area have t be identified and if necessary, requirements fr the cntrl density have t be defined. The rules fr the cntrl f the requirements fr traceability apply n an internatinal level. It is up t the particular enterprises t prvide evidence f traceability by newly develped dcuments cntaining all relevant data r t use existing (partly cuntry-specific) dcuments and amend the missing data in the dcument r by means f an annex. Thus, the requirement f the rdinance t avid excessive administrative burden is met. The risk management system regarding the traceability als applies fr the internatinal level in the same way. This is an inevitable requirement in rder t prevent that fr certain regins r cuntries the ISCC requirements are sftened. Abve named issued are t be clarified by the example f the delivery nte. A prf f cmpliance with sustainability requirements is a special case f the delivery nte. It is issued nly by the last interface. The frmat and the cntent f the data are the same n the internatinal level fr all interfaces, independently f their site being lcated in Brazil r in Germany. All previus elements in the supply chain issue a delivery nte, with which data cntents, but nt ISCC 203 Requirements fr Traceability 5 f 20

6 the frmat, are given. This pens at least tw alternatives t an enterprise e.g. in Brazil. It can either develp a new delivery nte accrding t r use an existing Nta Fiscal and amend it with missing data accrding t Since the Nta Fiscal is an fficial dcument, in this case the amendments must nt be made n the Nta Fiscal itself but it is necessary t make an annex. A cuntry-specific risk evaluatin, e.g. if a Nta Fiscal is mre reliable than a Carta de Prte (Argentine pendant) therefre is neither leading t the desired results nr is it uncritical (WTO prblem). The determinatin f the risk n first gathering pint level and f the resultant sample size fr the farms has t be dne by means f dcument ISCC , Annex 1 fr the cnsideratin f cuntry-specific characteristics. If an accumulatin f misuse emerges during the day-t-day peratins in individual cuntries, ISCC immediately will implement a Technical Wrk Grup fr the develpment f imprvement actins. These imprvements will lk abut the specific reasns fr the misuse. 2 Scpe This dcument describes the general areas fr which the requirements regarding traceability, mass balance r physical segregatin have t be applied: (1) Management system f an interface, plant, factry premises r peratin (respnsibilities, prcedures and reprting with respect t sustainability and traceability) (2) Relevant elements f the prductin and distributin chain a. Farm/plantatin (cultivatin f sustainable bimass) b. First gathering pint (nrmally peratins, warehuses r traders that act as first-line purchasers f bimass frm a variety f farms r plantatins fr the purpse f resale) c. Gds stres (warehuses/sils that physically take pssessin f the gds frm farms/plantatins n behalf f the first gathering pint, but are nt the wners f the gds) d. Cnversin f sustainable bimass (in case that the cnversin unit is nt the final interface) e. Cnversin f sustainable bimass (in case that the cnversin unit is the final interface, e.g., refining f sustainable liquid bimass) f. Supplier (f sustainable liquid bimass after the last interface) g. Warehuse (Strage f sustainable bimass, e.g. in farms, interfaces and warehuses r strage f liquid bimass r bifuels in interfaces r warehuses) h. Transprt f sustainable prducts (e.g. with truck, train, barge r vessel) ISCC 203 Requirements fr Traceability 6 f 20

7 Sectin 5 f this dcument cntains special regulatins which affect the scpe. 3 Nrmative references As a basic principle, all relevant ISCC dcuments are valid fr the scpe. The nrmative references display the dcuments whse cntents are linked and have t be cnsidered as cnjint pints. Relevant references: ISCC 201 ISCC 202 System basics Sustainability Requirements Requirements fr the Prductin f Bimass (crp cultivatin) ISCC 204 Mass Balance Calculatin Methdlgy ISCC ISCC 205 GHG Calculatin Methdlgy and GHG Audit Audit Prcedures ISCC 203 Requirements fr Traceability 7 f 20

8 4 Requirements fr traceability Fr the traceability f sustainable bimass within the chain f custdy tw grups f requirements are imprtant: (1) Minimum requirements fr the management system: these define requirements fr the rganizatin f the respective elements f the supply chain. (2) Infrmatin requirements regarding sustainable bimass. These describe necessary data fr identificatin f bimass at any step f the value chain. 4.1 Minimum requirements fr the management system Gd management practices with respect t traceability shuld be applied n every critical cntrl pint within every relevant element f the supply chain. All cmpanies which are respnsible fr the respective critical cntrl pints within their prductin and distributin chain have t take care that their management system cvers all the requirements fr traceability. A cmpany can be respnsible fr ne r mre stages f the prductin and distributin chain (see als figure 1) and may pssess ne r mre lcatins. Independent f this, any audit will be related t ne lcatin. Special attentin shuld be paid t all pints f the prductin and distributin chain where a change in pssessin, wnership r respnsibility takes place and/r prduct dcuments are issued which cntain infrmatin regarding sustainability and GHG emissins (e.g. delivery rder, prf f cmpliance with sustainability requirements, partial prf f cmpliance with sustainability requirements). The management system shuld be established n cmpany level. Cmpanies which utsurce r delegate tasks (e.g. transprt, strage f sustainable prducts) which are relevant fr traceability are respnsible fr linking cntractually their management system with thse f their suppliers General requirements The management system f a cmpany must be in line with the fllwing elements f this standard which guarantee the crrect implementatin and updating f the prcedures n traceability. The management system shuld be adequate regarding kind, scpe and amunt f required activities. The risk management factrs (cmpare ISCC 207 Risk Management) have t be cnsidered when designing the management system Respnsibility and authrity Respnsibility f the managements The management f a cmpany has t cmmit itself t implement and maintain the requirements fr traceability in line with this standard and respectively define and dcument this. The cmpany s bligatin has t be shared with emplyees, suppliers, custmers f this cmpany and ther interested parties. The management f a cmpany has t cnduct regular inspectins n traceability regarding cmpliance with this standard. ISCC 203 Requirements fr Traceability 8 f 20

9 Respnsibility and authrity fr traceability The cmpany has t identify and nminate emplyees whse tasks tuch implementatin and maintenance f a traceability system. These emplyees have t receive the crrespnding authrity fr the fllwing traceability elements: (1) Surcing r first gathering f sustainable prducts, identificatin f rigin with respect t their physical segregatin and/r evaluatin f the prtin f sustainable prducts and related GHG emissins r GHG reductin ptential. (2) Cnversin f sustainable prducts r their prcessing with respect t physical segregatin and/r evaluatin f the prtin f sustainable prducts and related GHG emissins r GHG reductin ptential. (3) Delivery, strage, sales and transprt f sustainable prducts with respect t physical segregatin and/r evaluatin f the prtin f sustainable prducts and related GHG emissins r GHG reductin ptential. (4) Dcumentatin, issuing f guarantees/dcuments and reprting within the framewrk f pints (1) t (3), (5) Executin f internal audits and cnfrmity surveillance. Nte: Respnsibilities and authrities n traceability can be merged Prcedures The prcedures f a cmpany have t be dcumented in writing. This dcumentatin has t cntain the fllwing elements as a minimum: (1) Descriptin f the material flw within the value chain f a cmpany. (2) Organizatinal structure, respnsibilities and authrities with respect t traceability. (3) Prcedures n traceability regarding all requirements f this standard Reprting and dcumentatin The cmpany has t establish and maintain a reprting system which cmplies with the requirements and bviusly perates bth effectively and efficiently. Further n, it has t guarantee that recrds are kept n every stage f the value chain. These recrds must ensure at any time a cmprehensible link between prducts and dcumentatin. The cmpany has t prvide, at a minimum, the fllwing recrds: (1) Recrds n all suppliers f prducts including data which acknwledges that the requirements f BiSt-NachV r BiKraft-NachV are fulfilled (e.g. certificates, declaratins f cnfrmity etc.) (2) Recrds regarding all surced prducts including infrmatin abut their rigin, (3) Recrds f any internal prcessing f sustainable prducts which are cvered and dcumented by a mass balance system. (4) Recrds f all prducts which have been delivered and/r sld and dcumentatin f related guarantees and declaratins. ISCC 203 Requirements fr Traceability 9 f 20

10 (5) Recrds regarding data transfer t the certificatin system chsen by this cmpany r t the authrity in charge r t the certificatin bdy which cnducted the audit with respect t this standard. (6) Recrds regarding internal audits, cnfrmity deviatins, related crrective actins and/r identified discrepancies within dcumentatin. All cmpanies have t perate a peridic reprting (e.g. mnthly and yearly/calendar year) regarding surced/supplied amunts, strage levels at beginning and end f the perid and withdrawn/sld amunts f sustainable prducts. The perid may nt exceed here the perid f three mnths. All cmpanies which will pass sustainable prducts t subsequent interfaces, plants and/r suppliers are bliged t prvide them with all necessary dcuments and infrm certificatin system and certificatin bdy immediately if any discrepancies within dcumentatin ccur. Further n, the cmpany must keep all relevant recrds and dcuments fr the perid f ten years Resurce management Emplyees/persnnel (1) The rganizatin shall ensure that all persnnel perfrming wrk affecting the implementatin and maintenance f the chain f custdy shall be cmpetent n the basis f apprpriate training, educatin, skills and experience. (2) The cmpany shall establish and implement a training plan regarding the critical cntrl pints and cvering the psitins invlved in its chain f custdy system. (3) The cmpany shall keep recrds f the training prvided t staff in relatin t implementatin f the chain f custdy cntrls Technical equipment The rganizatin shall identify, prvide and maintain the infrastructure and technical facilities needed fr effective implementatin and maintenance f the rganizatin s traceability system with the requirements f this standard Mnitring and cntrl The rganizatin shall cnduct internal audits at intervals f at least ne year cvering all requirements f this standard and establish crrective and preventive measures if required. The reprt frm the internal audit shall be reviewed by the rganizatin s tp management at least annually Cnfidentiality Dcuments and each kind f infrmatin are cnfidentially treated by all elements f the supply chain and nt distributed t third parties. 4.2 Infrmatin requirements fr sustainable bimass Infrmatin requirements fr the identificatin f sustainable bimass are separated int general and specific requirements. The general requirements must be met by all elements f ISCC 203 Requirements fr Traceability 10 f 20

11 the value chain; the specific requirements describe thse which exceed the general requirements fr individual supply chain elements. Recrds and dcumentatin n traceability have t be maintained cmpletely, actual and accessible at any stage f the value chain fr sustainable prducts General requirements Identificatin f rigin (input infrmatin) Cmpanies must keep the fllwing recrds fr all incming sustainable prducts int the cmpany r int internal prcesses: Name and address f a supplier fr every batch f sustainable prduct Supply dcuments fr every batch f sustainable prducts with crrespnding traceability attributes: 1 Unique batch identificatin number, Unique registratin number f the certificate and name f suppliers certificatin system Kind f incming sustainable prducts Date f entry f sustainable prducts Amunt r percentage f sustainable prducts [in tns], Infrmatin abut whether the verall default value, the disaggregated greenhuse gas default value, an individually calculated GHG emissin figure r the ld plant prcedures is used when disclsing the greenhuse gas emissins. Greenhuse gas emissins frm the bimass in grams f carbn-equivalent as abslute value (accumulated fr all upstream peratins) in kg CO 2 eq per tn f batch f incming sustainable prduct. Means f transprtatin and distance frm supplier t cmpany in kilmetres (nt applicable if included in the greenhuse gas calculatin fr the bimass r the disaggregated default value fr transprt was used). In case f strage, dcumentatin per strage facility, sil r cell, Purchasing cntracts between cmpany and upstream interfaces, plants and/r suppliers fr sustainable prducts, 1 Generally this dcument is a delivery rder, prf f cmpliance with sustainability requirements r partial prf f cmpliance with sustainability requirements r anther dcument which cmplies with the requirements f the Renewable Energy Directive (2009/28/EU) r the German bligatins BiSt- NachV and Bikraft-NachV r equivalent bligatins f ther EU member states. Details fr dealing with r issuing delivery rders, prf f cmpliance with sustainability requirements r partial prf f cmpliance with sustainability requirements are dcumented in ISCC 206 Requirements t issue prf f cmpliance with sustainability requirements. ISCC 203 Requirements fr Traceability 11 f 20

12 Cntracts with third parties which have been engaged in handling, transprt r strage f batches f sustainable prducts. During each receipt f gds the receiver has t examine by means f the available ISCC data base whether the supplier f the cmmdity pssesses a certificate valid fr the perid f the delivery Cmpany internal infrmatin Fr cmpany internal prcesses, the fllwing recrds have t be maintained: Recrds fr every batch f sustainable prducts with crrespnding traceability attributes if nt identical with incming sustainable prducts int the cmpany, Kind f internal prcess (il extractin, refining, esterificatin, dehydratin, blending, etc.) and key data, Cnversin factrs GHG emissins, Allcatin factrs, Mass balance incl. aggregatin f different GHG values and batches r amunt bkkeeping in case f physical segregatin fr every new batch f sustainable prducts resulting frm an internal prcess. Detailed requirements fr the bkkeeping (physical segregatin r mass balance) can be btained frm dcument ISCC Identificatin regarding sales and transfer f prducts Cmpanies must keep the fllwing recrds fr all utging sustainable prducts: Name and address f the buyer r receiving party (subsequent element f the prductin r distributin chain) fr every batch f sustainable prducts, Delivery dcuments fr every batch f utging sustainable prducts with respective traceability attributes 2 : Unique registratin number and name f the certificatin system by which the cmpany is audited, Unique batch identificatin number, Kind f sustainable prducts delivered, 2 Generally this dcument is a delivery rder, prf f cmpliance with sustainability requirements r partial prf f cmpliance with sustainability requirements r anther dcument which cmplies with the requirements f the Renewable Energy Directive (2009/28/EU) r the German bligatins frm BiSt-NachV and Bikraft-NachV r equivalent bligatins f ther EU member states. Details fr dealing with r issuing prf f cmpliance with sustainability requirements r partial prf f cmpliance with sustainability requirements are dcumented in ISCC 206 Requirements t issue Prfs f Cmpliance with Sustainability Requirements. ISCC 203 Requirements fr Traceability 12 f 20

13 Date f delivery f sustainable prducts, Amunt r percentage f sustainable prducts [in tns], Infrmatin abut whether the verall default value, the disaggregated greenhuse gas default value, an individually calculated GHG emissin figure r the ld plant prcedures is used Greenhuse gas emissins frm the bimass in grams f carbnequivalents as abslute value (accumulated fr all upstream peratins) in kg CO 2 eq per tn f batch f utging sustainable prduct, When leaving a strage facility, statement f warehuse, sil, cell etc. Purchasing cntracts between cmpany and subsequent interfaces, plants and/r custmers fr sustainable prducts, Cntracts with third parties which have been engaged in handling, transprt r strage f batches f sustainable prducts. Mass balance incl. aggregatin f different GHG values and their allcatin and batches r amunt bkkeeping in case f physical segregatin fr every new batch f sustainable prducts leaving the cmpany Specific requirements fr the stages f the prductin and distributin chain Farms/ plantatins Farms r plantatins d nt need t perate a mass balance system r amunt bkkeeping in case f physical segregatin. Fr traceability it must nly be dcumented that the amunt f stred, delivered r sld sustainable prducts des nt exceed the prduct f yield per hectare times field size in hectare (please als see ISCC 201, chapter fr the definitin f farms/ plantatins). Fr checking traceability, the fllwing recrds are necessary: Name and address f farm/plantatin Ttal area f the farm/plantatin classified as pasture, crpland and ther areas (such as cmpensatin area, set aside land etc.) fr the respective calendar year Statement f field numbers, field sizes, field status, crp, yield fr the respective calendar year Weighbridge dcuments with amunts fr all deliveries t the first gathering pint fr the respective calendar year with the fllwing infrmatin: Name and address f the first gathering pint Name and address f the farm/plantatin Amunt and kind f the delivered crp ISCC 203 Requirements fr Traceability 13 f 20

14 Identificatin number f the delivery vehicle In case f delivery by a third party their name and address as well Cntract number Number f the self declaratin / certificate Batch number (can als be running number f the weighbridge dcument) Value fr GHG emissins (calculated r disaggregated default value), a written statement stating Overall default value used (in this case the receiving party may nt make use f the disaggregated default value fr cultivatin and reprt a calculated greenhuse gas value, but must instead fr their part use the text Overall default value used ). This prcedure can be used, fr example, if n valid NUTS2 values are available (e.g. Pland) r the statement fr use nly in ld plant is made in writing. This prcedure can als be used fr bimass fr which n verall default values are available. The requirements laid dwn in Article 19 (3) f Directive 2009/28/EC must be cmplied with as a prerequisite fr using disaggregated default values. Means f transprt and transprtatin distance frm the supplier t the enterprise in kilmeters nly in the case, if thse CO2eq. emissins, caused by the transprt, are nt cntained in the calculatin f the annual CO2eq emissins fr this enterprise. Statement f warehuse, sil r cell number where the delivered amunt is stred Cntracts with all first gathering pints which have been supplied The farmer must pssess a cpy f a valid self declaratin fr the sustainable prductin f bimass, signed by himself, accrding t ISCC r The ISCC self declaratin must state the name and exact address f the farmer. Fr farmers based within the EU, the farmer can specify the crrespnding NUTS2 regin in the address field. In case that the farm/plantatin has its wn strage facilities and als prvides strage space fr bimass frm ther farms/plantatins fr the purpse f resale, the farm/plantatin has als t cmply with the requirements f the first gathering pint First gathering pint First gathering pints are cmpanies r peratinal units which gather frm farms/plantatins sustainable bimass fr the first time in rder t trade r further distribute this bimass (please als see ISCC 201, chapter fr the definitin f the first gathering pint). 3 Within the framewrk f the BiKraft-NachV, the mass balance must als be verified at a prducer f residues (e.g. starch residues frm a starch factry). Hwever, n GHG emissins are attached t the prductin f residues. If these residues are prduced in a factry and nt n a farm/ plantatin a prf f sustainability is als nt necessary. ISCC 203 Requirements fr Traceability 14 f 20

15 The first gathering pint is either in the pssessin f certificates r self declaratins (r bth) frm its supply base. Farm/ plantatin Transprt First gathering pint Audit n sustainability f a minimum 3% t 5% f all farms/ plantatins supplying the first gathering pint Self declaratin Audit regarding cmpliance with the requirements n GHG and mass balance Successful audits are a prerequisite fr issuing certificates Certificate Figure 2: Prerequisites fr issuing a certificate fr the first gathering pint As a prprtin f the ttal number f self declaratins, at least 3% r 5% f the farms/plantatins (dependent n risk management) must be inspected by auditrs with the bject f establishing whether ISCC requirements fr the cultivatin f sustainable bimass have been met in accrdance with BiSt-NachV and Bikraft-NachV (see als figure 2). It must be nted that self declaratins frm farms/plantatins are valid fr a maximum f ne year. First gathering pints must ensure that nly ISCC templates r fficially certified translatins theref are used. In exceptinal cases, freign dcuments may used in place f self declaratins frm a farm/plantatin, e.g. the English Grain Passprt, prvided that the farmer has supplied additinal infrmatin relating t greenhuse gas balancing. These exceptins are published n the ISCC website. In case that an audit reveals that a farm/plantatin des nt fulfil imprtant sustainability requirements r the amunt f bimass sld, stred r delivered as sustainable des nt crrespnd with the yields f the fields, this peratin is n lnger allwed t deliver any bimass as sustainable. The first gathering pint must declare any bimass, delivered by this farm/plantatin as sustainable during the respective calendar year, as being nn sustainable in its mass balance system r bkkeeping in case f physical segregatin. The first gathering pint has t dcument the fllwing: Name and address f all supplying farms/plantatins Names and addresses f all upstream gds stres Self declaratins f farms/plantatins fr the respective calendar year Self declaratin frm the upstream gds stres ISCC 203 Requirements fr Traceability 15 f 20

16 Mass balance calculatin and reprting separated fr each client in case the first gathering pint perates a warehuse which stres and delivers n cntract bases fr third parties. In rder t simplify the prcedure, it is permissible fr delivery ntes t carry the wrding Overall default value used as infrmatin fr the calculatin f the greenhuse gas reductin ptential. This simplificatin is hwever nly valid when verall default values are used, as in these cases n specific calculatin f the greenhuse gas reductin ptential is carried ut, rather the value is taken frm the verview f Appendix 2 f the Sustainability Ordinances. The requirements laid dwn in Article 19 (3) f Directive 2009/28/EC must be cmplied with as a prerequisite fr using default values. It is als pssible t write the statement Fr use nly in ld plant n the delivery nte. This prcedure can als be used fr bimass fr which n verall default values are available. Fr farmers within the EU, the first gathering pint must check whether the use f disaggregated default values is permissible (NUTS2 value is less than r equal t disaggregated default value fr cultivatin). The first gathering pint is respnsible fr crrectly recrding and cmmunicating the GHG values f the bimass that is supplied as sustainable. This must be checked by the certificatin bdy as part f the audit Gds stre A gds stre is an integral part f a first gathering pint and acts n their behalf in receiving sustainable gds frm farms/plantatins. A gds stre may nt be the wner f the sustainable gds (prf nrmally prvided in the frm f purchase agreement). T this end, the gds stre must pssess a cpy f a valid self declaratin in accrdance with ISCC and signed by a representative f the first gathering pint. Where the peratrs f a gds stre wish it t be used fr the strage r transferral f sustainable bimass, they must satisfy the apprpriate requirements in respect f the management system (4.1.1 t 4.1.3) and reprting and dcumentatin (4.1.4) Warehuse A warehuse can be integral part f an interface, cmpany r peratinal unit r a supplier. The warehuse can be the wner f a sustainable prduct r stre r transfer this sustainable prduct by rder f the wner. If a warehuse wants t stre r transfer sustainable prducts it has t cmply with the requirements fr the management system (4.1.1 t 4.1.3) and reprting and dcumentatin (4.1.4). A successful utcme frm the audit is a prerequisite fr the issuance f a statement f cnfrmity. A psitive audit result and a crrespnding statement f cnfrmity entitle the warehuse/lgistics netwrk t issue delivery rders r apply fr partial prfs f cmpliance with sustainability requirements if the warehuse is acting as a supplier. If the warehuse is nt wner f the sustainable prduct it will need an infrmal statement f entitlement. This statement f entitlement can be issued fr the duratin f the validity f the cnfrmity declaratin. In this case the warehuse has t cnduct mass balance calculatins fr each client separately. ISCC 203 Requirements fr Traceability 16 f 20

17 Details regarding the issuing f prfs f cmpliance with sustainability requirements are described in dcument ISCC Cnversin units Cnversin units (such as il mills, ethanl plants, refining plants etc.) have t cmply with the requirements fr the management system (4.1.1 t 4.1.3) and reprting and dcumentatin (4.1.4). Cnversin units which represent the last interface and pssess a valid certificate are entitled t issue fr every batch f sustainable liquid bimass r bifuel, prfs f cmpliance with sustainability requirements. The last interface is the last cnversin unit which delivers sustainable liquid bimass r bifuel t a supplier r directly t a REA (renewable energy act) plant r a distributr which has t fulfil quta bligatins. In case f ETBE plants it is valid in each case that the biethanl plants perate as the last interface and have t issue the prf f cmpliance with sustainability requirements. In case the cnversin unit is nt the last interface and delivers sustainable prducts t subsequent warehuses r further cnversin units it will issue fr every batch a delivery rder as a prf f sustainability. In case the last interface receives a prf f cmpliance with sustainability requirements fr a batch f supplied sustainable prduct (which might have been issued by the upstream cnversin unit in gd faith t be the last interface) instead f a delivery rder, the last interface has t infrm the cmpetent authrity in a timely manner. Details regarding the issuing f prfs f cmpliance with sustainability requirements are described in dcument ISCC Suppliers A supplier in the sense f the ISCC system is an element within the value chain which delivers sustainable liquid bimass r bifuel t a REA plant, a distributr which has t fulfil quta bligatins r a further supplier, dcumented by a prf f cmpliance with sustainability requirements r a partial prf f cmpliance with sustainability requirements. Certificatin f the supplier is vluntary. If the supplier has a tank farm, the supplier has t cmply with the requirements fr the management system (4.1.1 t 4.1.3) and reprting and dcumentatin (4.1.4). TIn case that several batches with prfs f cmpliance with sustainability requirements and sustainable prducts are mixed with nn sustainable prducts, the supplier can aggregate this mixture t ne (r several) batches and apply fr the issue f partial prfs f cmpliance with sustainability requirements. Partial prfs f cmpliance with sustainability requirements will be issued by the cmpetent authrity r by an electrnic database f a certificatin system which is recgnized by the cmpetent authrity. If the supplier is wner f sustainable liquid bimass r bifuel but des nt physically pssess it, he can entitle the respective warehuse (given the case it hlds a cnfrmity declaratin) by means f an infrmal statement f entitlement t cnduct in his name mass balance calculatins r bkkeeping in case f physical segregatin and t apply fr partial prf f cmpliance with sustainability requirements. ISCC 203 Requirements fr Traceability 17 f 20

18 Details regarding the issuing and handling f partial prfs f cmpliance with sustainability requirements are described in dcument ISCC Transprt Transprt includes all mdes f transprtatin such as rad, train r sea transprt. Fr transprting sustainable prducts nrmally n additinal audit accrding t this standard is necessary. The required dcuments have t be prvided accrding requirements under t by thse interfaces, warehuses and peratinal units which arrange transprtatin r are wners f the gds t be transprted. In case f transprts via ship the delivering interfaces r peratinal units have t prvide in additin t a Bill f Lading a dcument issued by an independent inspectr which cnfirms which amunt f sustainable prducts was transferred frm which warehuse, sil r tank int which ship cmpartment r hld. In analgy the discharge f the sustainable prduct has t be dcumented. If within a ship cmpartment r hld several batches f sustainable prduct are mixed, the receiving party r the wner f the carg must psses a declaratin f cnfrmity and must d a mass balance calculatin fr this specific carg if audited with respect t this standard. In general it must be assured that transprt dcuments can be related t the identity number f the purchasing cntract fr the sustainable prduct. 5 Special prvisins BiSt-NachV and Bikraft-NachV describe with respect t their implementatin several special cases. As the ISCC system regards bth rdinances as a reference dcument with respect t certificatin criteria, specific prvisins fr the traceability system will als be built n these special cases. 5.1 Transitinal prvisins In accrdance with the guidelines set ut by the respnsible federal ministry in Germany, an exceptin shall apply until 31 December 2010 meaning that it is sufficient when certificatin f an interface in accrdance with 2, Para. 3 f the Bimass Sustainability Ordinance (Bikraft-NachV) and/r Bimass Electricity Sustainability Ordinance (BiSt-NachV) ( first gathering pint ) is presented t the dwnstream interface (e.g. il mill) at a time n later than the pint at which the bimass supplied by the first gathering pint is prcessed by the next dwnstream interface and the last interface presents prf f sustainability. Until 31 December 2010, first gathering pints must therefre be certified at a pint in time n later than that at which the last interface presents prf f sustainability fr the gds that it supplies. This means that until 31 December 2010 the act f simply transferring the bimass frm the first gathering pint t the next interface is therefre permissible by way f exemptin even if the first gathering pint has nt yet been certified at that pint in time. Prfs f sustainability cannt be issued fr bimass frm first gathering pints that are nt yet certified. The transfer f the bimass t the next interface befre certificatin is available is permitted until 31 December 2010 by way f exemptin nly n the cnditin that the first gathering pint is able t present cmprehensive dcumentatin relating t the relevant suppliers (farmers self declaratins etc.) and/r such dcumentatin can be presented by the suppliers fr the purpse f verificatin within the scpe f a mass balance calculatin t be carried ut at a later date. It must be ensured that apprpriate recrds f the flw f gds are kept and retained in accrdance with the mass balance specificatins, including the values required in rder t calculate the ptential fr greenhuse gas minimisatin. ISCC 203 Requirements fr Traceability 18 f 20

19 It shuld be nted that dwnstream interfaces cannt present their prf f sustainability fr sustainably surced bimass until such time as the certificate is available fr the upstream interface (first gathering pint). Fr bimass that was already supplied in 2010 by the first gathering pint, but fr which a certificate cvering the perid up t 31/12/2010 is nt available, this means that the dwnstream interfaces must in the first instance deduct this quantity frm their mass balance (sustainable bimass). The quantity may then nly be added back in (activated) when the relevant first gathering pint is able t present a valid certificate. In ther wrds, the bimass that was supplied in 2010 is nt autmatically irrevcably classified as nn-sustainable, but rather temprarily classified as such until a certificate is made available by the first gathering pint. This must als be traceable in the mass balance. By cntrast, frm 01/01/2011 nwards deliveries f sustainable bimass may nly take place if a valid certificate is presented r at time f transfer/prcessing. Hwever, if a nn-certified first gathering pint already has bimass in strage and this bimass satisfies all the requirements f BiSt-NachV/Bikraft- NachV, then this bimass can be transferred as sustainable bimass nce certificatin has been successfully cmpleted. 5.2 Old peratinal units In accrdance with 8 Paragraph 2 f Bikraft-NachV/BiSt-NachV, ld peratinal units (ld plant) are last interfaces that started peratin befre 23 January Frm 01 April 2013 nwards, these ld peratinal units must cmply with the 35% minimum figure fr greenhuse gas reductin ptential. The fllwing pints must be nted if the last interface makes use f the ld plant prcedures: - Interfaces upstream f the last interface are nt required t prvide infrmatin abut the CO2 emissins at their level, prvided that it has been established that the raw material is prcessed in an ld peratinal unit and that this unit als applies the ld plant prcedures. - Aggregatin with liquid bimass r bifuel fr which the greenhuse gas reductin ptential has been calculated is nt pssible. This shall apply irrespective f whether the calculatin was actually perfrmed using calculated values r default values. Multiple delivery ntes, prfs f sustainability and/r partial prfs f sustainability can nly be cmbined if ld plant prcedures have been applied in all cases. If ld peratinal units claim against this ptin they dn t have t state the GHG reductin ptential. Hwever, ld peratinal units can als chse the ptin t state the GHG reductin ptential based n default values r derived frm actual data. If the ld plant prcedures are applied, then peratrs f plant fr the generatin f pwer frm liquid bimass as per 10 BiStNachV shall nt be entitled t claim the incentive fr sustainable raw materials as per 27, Paragraph, 4 Number 2 f the Renewable Energy Surces Act. 5.3 Special rules fr wd ISCC 203 Requirements fr Traceability 19 f 20

20 Fr cultivatin peratins in the timber sectr that cme under the jurisdictin f the Eurpean Unin and that satisfy the criteria f 51 f Bikraft-NachV, at least 3% f the cultivatin peratin must be inspected n site. This inspectin shall be limited t 4 t 6 f Bikraft- NachV. Fr all ther cultivatin peratins in the timber sectr, at least 5% must be inspected n site each year by the certifying bdy. FSC and PEFC certificates may be used fr dcumentatin purpses within the scpe f the inspectin by BLE-apprved certificatin bdies. The delivery nte fr sustainable wd must cntain the fllwing infrmatin: i. Name and address f the German frestry peratin/frestry authrity ii. iii. iv. Details f the lcatin f the frest, type f wd and lt/batch number Crdinates f the frest (within Germany) Details f type f wd and quantity in cubic meters v. Name and address f receiving party vi. vii viii ix x Unique serial number Name f the wd certificatin system (if applicable) Name f the certificatin system and certificatin bdy (f the first gathering pint) Certificatin number (f the first gathering pint) Details f individual GHG value, disaggregated GHG default value fr cultivatin r The verall default value was used ISCC 203 Requirements fr Traceability 20 f 20