Reporting under Article 27 of Regulation (EC) No 1005/2009

Transcription

1 EUROPEAN COMMISSION DIRECTORATE-GENERAL CLIMATE ACTION Directorate C - Mainstreaming Adaptation and Low Carbon Technology CLIMA.C.2 - Transport and Ozone Reporting under Article 27 of Regulation (EC) No 1005/ FREQUENTLY ASKED QUESTIONS - Version 4.1 December 2009 Please note the new and internet addresses contained in this document! Important note: The information given in this document is of a general nature and for information purposes only and shall not be understood as legally binding or as a legal guidance. It is not necessarily comprehensive, complete or up to date. It may be subject to change without notice, in particular following revisions of the Montreal Protocol or other relevant legal acts. It remains the responsibility of the user to ensure the compliance with existing legislation. The European Commission accepts no responsibility or liability whatsoever with regard to the information contained in this document.

2 Table of contents 1. INTRODUCTION ABBREVIATIONS USED IN THE FORMS SUBSTANCES USES DEFINITIONS OF SOME TERMS USED IN THE FORMS GENERAL QUESTIONS WHO NEEDS TO REPORT? WHO DOES NOT NEED TO REPORT? WHOM AND HOW SHALL I SEND THE REPORT? SHOULD A SUBSIDIARY OR THE MOTHER UNDERTAKING (HEADQUARTERS) REPORT? WHAT REPORTS NEED TO BE SUBMITTED? I DID NOT IMPORT / EXPORT OR PRODUCE THIS YEAR. DO I NEED TO SUBMIT A REPORT? WHAT SUBSTANCES SHALL BE REPORTED? WHAT IS THE DEADLINE FOR REPORTING? DATA RELATED QUESTIONS IS THERE A THRESHOLD FOR SMALL AMOUNTS THAT DO NOT NEED TO BE REPORTED? WHAT NEEDS TO BE REPORTED IN CASE OF MIXTURES? IN WHICH UNITS AND FORM SHOULD THE FIGURES BE REPORTED? I SOLD ODS TO ANOTHER COMPANY FOR LATER EXPORT. DO I NEED TO REPORT THESE EXPORTED AMOUNTS? I TRANSFERRED MY QUOTA / PRODUCTION RIGHTS TO ANOTHER COMPANY. DO I NEED TO REPORT THESE AMOUNTS? WHAT STOCKS DO I NEED TO REPORT? DO I NEED TO REPORT ODS THAT ARE CONTAINED IN MANUFACTURED PRODUCTS? SHALL I INCLUDE IMPORTS FOR INWARD PROCESSING (IPR) IN THE REGULAR IMPORT FIGURES? DO I NEED TO REPORT STOCKS IN FREE TRADE ZONES OR CUSTOMS WAREHOUSES (CUSTOMS BOND STOCKS)? HOW TO REPORT ODS TAKEN BACK FROM A CUSTOMER OR SENT BACK TO THE SUPPLIER I NEED TO CLEAN/PURIFY A PRODUCED BATCH OF ODS. CAN THIS BE CONSIDERED AS RECYCLING OR RECLAMATION? THE CHECK SUM IS NOT WE EXPORT VIRGIN AND NON-VIRGIN HCFC. HOW DO I REPORT THIS? HOW DO WE REPORT THE DESTRUCTION OF MIXTURES WITH UNKNOWN COMPOSITION? TECHNICAL PROBLEMS I CAN'T OPEN THE FORM THE LETTERS ARE TOO SMALL HOW CAN I ADD COLUMNS OR ROWS? ANY FURTHER QUESTION?...11 reporting FAQ v4.1.doc Page 2 of 11

3 1. INTRODUCTION This document contains answers to frequently asked questions by stakeholders concerning the reporting under Article 27 of Regulation (EC) No 1005/2009 (hereafter referred to as "Regulation") on consumption of controlled substances or new substances (hereafter collectively referred to as "ODS"). We prepared this document to provide guidance to those undertakings subject to reporting requirements without prejudice to the obligations contained in the Regulation. However, this document has no formal legal status and in the event of a dispute, ultimate responsibility for the interpretation of the law lies with the Court of Justice. 2. ABBREVIATIONS USED IN THE FORMS 2.1. Substances Abbreviation Substance Reference to Regulation BCM Bromochloromethane Substance listed in group IX of Annex I CFC Chlorofluorocarbons Substances listed in group I and II of Annex I CTC Carbon tetrachloride Substance listed in group IV of Annex I EB Halon / HAL Bromoethane (Ethylene bromide) Halons 1211, 1302 and 2402 Substance listed in Part B of Annex II Substances listed in group III of Annex I Halon 1202 Dibromodifluoromethane Substance listed in Part B of Annex II HBFC Hydrobromofluorocarbons Substances listed in group VII of Annex I HCFC Hydrochlorofluorocarbons Substances listed in group VIII of Annex I MB Methyl bromide Substance listed in group VI of Annex I MC New substances Chlormethane (Methyl chloride) Halon 1202, npb, EB, TFMI and MC Substance listed in Part B of Annex II Substances listed in Annex II npb 1-Bromopropane (n-propyl Substance listed in Part B of Annex II reporting FAQ v4.1.doc Page 3 of 11

4 Abbreviation Substance Reference to Regulation bromide) ODS TCA TFMI Ozone depleting substance(s) 1,1,1-Trichloroethane (Methyl chloroform) Trifluoroiodomethane (Trifluoromethyl iodide) All substances listed in Annex I and Annex II Substance listed in group V of Annex I Substance listed in Part B of Annex II 2.2. Uses Abbreviation Transcript Brief explanation A5 Article 5 country Country operating under Article 5(1) of the Montreal Protocol. The status of a country can be checked online in the ODS-database in the section "country status". 3. DEFINITIONS OF SOME TERMS USED IN THE FORMS In general the definitions outlined in Regulation apply. The uses in the form match the use description on the corresponding license or authorisation where applicable. Other terms are explained in the table below. Term Consumption Brief explanation (simplified) For feedstock and process agent report: Consumption equals make up minus destruction. Destruction For production, feedstock or process agent use reports: Any quantity of the ODS that is taken out of the process and destroyed, that does not qualify as an emission. In case the ODS is contained in a mixture when taken out of the process the quantity reported should refer only to the ODS and not to the total quantity of the mixture. The quantities destroyed are all volumes that were already handed over to the disposal company, regardless, whether the destruction already took place or not. Any losses of a substance in the course of a production (feedstock or process agent) process are not considered as destruction. Emissions Any quantity of ODS released into the atmosphere, water or soil as a result of the use, including those emissions resulting from stocks or reporting FAQ v4.1.doc Page 4 of 11

5 Term Exports Imports Make up Purchases Sales Brief explanation (simplified) any accidental release. Sales of ODS to an undertaking located in a country outside of the European Union (for the precise definition of export see Article 3(19) of the Regulation) Purchases of ODS from an undertaking located in a country outside the European Union (for the precise definition of import see Article 3(18) of the Regulation) The total quantity of the ODS (virgin or non-virgin) that has not been used in the process cycle before and that has been fed newly into the process cycle during the reporting year. Purchases of ODS from an undertaking located in a member state of the European Community Sales of ODS to an undertaking located in a member state of the European Community Stock Any quantity of ODS stored at the given date (either 01 January or 31 December of the reporting year) including the quantity that is stored for later disposal. In some forms stocks are further broken down e.g. stocks under a certain customs procedure. For the process agent use report the term stocks refers to the quantity of ODS that has not been fed into the process cycle before and that is for later use as make-up. Any quantity circulating in the process cycle is not considered as stock. Example: An undertaking has stocks of 200 kg of CTC at the beginning of a year. Furthermore in the course of the reporting year it purchases additional 800 kg of CTC. In the course of the year in total 500 kg of those stocks were newly introduced into the process. 400 kg were consumed in the process. 99 kg were recovered from the process and of those 50 kg were-re-introduced in the next production cycle. 19 kg could not be used again and were sent for destruction. 30 kg were re-added to the stocks. 1 kg is released into the atmosphere. Stocks at the beginning of the year: Purchases throughout the year: Make up: Emission: Sales: Stocks at the end of the year: Destruction: Consumption: 200 kg 800 kg 500 kg 1 kg 0 kg 530 kg 19 kg 481 kg reporting FAQ v4.1.doc Page 5 of 11

6 4. GENERAL QUESTIONS 4.1. Who needs to report? Producers of ODS (Article 27(2)): Reporting is required by all undertakings in the EU that produce ODS during the reporting year or who hold stocks from production in previous years. Unintentional or intentional by-production of ODS needs to be reported as well. Companies only using ODS for producing another product (e.g. during feedstock uses) are not considered as producers of ODS. Importers (Article 27(3)) and exporters (Article 27(4)): Reporting is required by all undertakings in the EU that import or export ODS during the reporting year or who hold stocks from imports in previous years. This includes imports and exports for transit and other temporary customs procedures. Destruction facilities (Article 27(5)): Each undertaking that destroyed ODS or products or equipment containing ODS during the reporting year needs to report. Destruction of new substances or products and equipment containing new substances does not need to be reported. Feedstock users (Article 27(6)): Any undertaking that used ODS as a feedstock during the reporting year needs to report. Process agent users (Article 27(6)): Any undertaking that used ODS as a process agent during the reporting year needs to report Who does not need to report? EC internal distributors: Undertakings that buy their ODS from another EU based undertaking and sell ODS to other EU based undertakings do not need to report under Article 27 unless they produce, import or export themselves. Laboratory users: Undertakings using ODS for laboratory purposes only and do not import, export or produce ODS themselves are not required to report Whom and how shall I send the report? The reports under Article 27 of the Regulation should be sent preferable by to the contractor charged by the European Commission for managing the data collection: Bipro GmbH Ms Elisabeth Mueller Grauertstr. 12 D Munich Germany Phone: +49 (89) elisabeth.mueller@bipro.de Fax: +49 (89) reporting FAQ v4.1.doc Page 6 of 11

7 The Commission encourages the submission of reports by . Please send a copy of your report to the European Commission (clima-ods-reporting@ec.europa.eu) and your Member State contact point. A list of the contact points is available at: ct_information! Attention! New addresses! 4.4. Should a subsidiary or the mother undertaking (headquarters) report? In principle each legal entity should report its own use of ODS. If an undertaking is a subsidiary and only the mother company is registered in the ODS database then that mother company should report. If subsidiaries are registered individually in the ODS database then they also should report individually. However, it is possible for a mother company to report on imports and exports for individually registered subsidiaries. In that case, however, the report has to state clearly the subsidiaries covered and the report needs to be sent to all Member State contact points where subsidiaries are located. Reporting on production can not be done for subsidiaries located in other EU Member States. This is irrespective of any other earlier practice. In case of consolidated reporting, the mother undertaking shall ensure that the subsidiaries do not submit individual reports What reports need to be submitted? Importers and exporters that do not produce ODS need to submit the "Report on import, exports and stocks". This includes imports and exporters under all customs procedures, including transit or processing under customs control Producers of ODS need to submit the "Report on production". As this report includes imports and exports it is not necessary to also submit the "Report on import, export and stocks". If producers also uses ODS for feedstock or process agent uses, the corresponding reports need to be submitted as well. Undertakings using ODS as process agent or feedstock need to submit the corresponding report. If they source the ODS from outside EU they also need to submit the "Report on import, exports and stocks". Undertakings destroying ODS need to submit the "Report on destruction". If they import waste from outside EU themselves they also need to submit the "Report on import, exports and stocks". In most cases an undertaking will need to submit only one of the reporting forms I did not import / export or produce this year. Do I need to submit a report? In order to avoid unnecessary enquiry calls it is advisable that all companies that are registered in the Main-ODS-database as importer, export or producer inform us accordingly by (see also question "Whom and how shall I send the report"). In that case it is not necessary to fill any form. reporting FAQ v4.1.doc Page 7 of 11

8 However, in case there are remaining stocks it is still necessary to submit a reporting form (see also the question "What stocks need to be reported?"). In case you should no longer be engaged in import, export or production of ODS please inform us accordingly to have your account in the Main-ODS-database disabled. Once you account will be disabled you will no longer be requested to submit a report. The above applies accordingly to feedstock users, process agent users and destruction facilities What substances shall be reported? You should include only substances that are listed in Annex I and Annex II of the Regulation. Do not include other substances e.g. other refrigerants like R-134a. See also the question "What need to be reported in case of mixtures? 4.8. What is the deadline for reporting? Reports need to be submitted before the 31 March of every year as stated in Article 27(1) of the Regulation. 5. DATA RELATED QUESTIONS 5.1. Is there a threshold for small amounts that do not need to be reported? No, all quantities need to be reported. Amongst other reasons this is because small metric quantities can still represent significant amounts in ODP units. However, for the reporting you should always round up to the next kilogram (see also question "In which units and form should the figures be reported") What needs to be reported in case of mixtures? In case of mixtures only the partition for the individual ODS has to be reported, e.g. 10 kg of a mixture containing 80% CTC and 20% of a non ozone depleting substance will have to be reported as 8 kg CTC In which units and form should the figures be reported? All figures shall be given in metric kilogram (not ODP-units) with an accuracy of ± 1 kg. For clarity reasons do not use any commas, points or spaces (e.g. as thousands dividers). The forms will not accept such formatting. Do not report decimal figures unless you traded less than 1 kg of a substance. You should always round up to the next kg (e.g. "2" to report on 1430 grams or "1" to report on 250 grams). reporting FAQ v4.1.doc Page 8 of 11

9 5.4. I sold ODS to another company for later export. Do I need to report these exported amounts? You should only report quantities that were exported directly by yourself or on your behalf. In all other cases these amounts need to be reported by the companies that actually performed the export I transferred my quota / production rights to another company. Do I need to report these amounts? No, if you transferred import or production rights, the relevant quantities need to be reported by the beneficiary company of the transfer that actually performed the import or the production What stocks do I need to report? Article 27 of the Regulation requires the different user types to report "any stocks". This term includes all stocks regardless their source. The former practice to report only stocks resulting from imports or exports is no longer considered as sufficient considering the requirements of the Regulation Do I need to report ODS that are contained in manufactured products? The reporting of imports or exports of products and equipment containing or relying on halons is no longer required under the Regulation. However, in case of exports of products and equipment containing HCFC under Article 17(3), this is usually connected with a special reporting obligation that is specified in the corresponding Commission Decision Shall I include imports for inward processing (IPR) in the regular import figures? Yes, the Regulation now covers all customs procedures from the customs code. Hence the former segregation of IPR is no longer relevant. There is no longer a special section in the reporting form dealing with IPR trade. Imports and exports under the IPR regime need to be reported separately in the line "re-exports" which is available in all relevant tables Do I need to report stocks in free trade zones or customs warehouses (customs bond stocks)? Yes. The Regulation now covers all customs procedures from the customs code. In any relevant table in the reporting forms you will find corresponding lines for stocks e.g. in free trade or customs warehouses How to report ODS taken back from a customer or sent back to the supplier Any quantity that has been exported and re-imported, e.g. after a customers complaint needs to be reported as normal imports, as they are also subject to licensing. These quantities should not be deducted from the total exports. reporting FAQ v4.1.doc Page 9 of 11

10 The same applies to any quantity re-exported after an import I need to clean/purify a produced batch of ODS. Can this be considered as recycling or reclamation? No, this would still be part of the production process. The precondition for recycling or recovery is that the substance has been used before The check sum is not 0 Usually the check sum fields should always result into zero. If the value is not zero, you should verify your data again. There are, however, specific cases where the check sum does not result into zero (e.g. as a result of movements other than imports, purchases, exports or sales) because the forms cannot cover all potential case scenarios. In these cases it should be explained in the comments field of the form, why the value is not zero We export virgin and non-virgin HCFC. How do I report this? Virgin and non-virgin (recovered, recycled, reclaimed) quantities always need to be reported separately in all forms. If you trade non-virgin ODS, please indicate this clearly. If you trade both, you should introduce a separate line for the non-virgin quantities How do we report the destruction of mixtures with unknown composition? The Regulation requires that quantities are reported for each substance. Solely providing the quantities for the whole mixture is, therefore, not acceptable. If necessary you need to determine the composition of the mixture by chemical analysis. 6. TECHNICAL PROBLEMS 6.1. I can't open the form The forms have been created using Microsoft Office Excel They should be processible by all common spreadsheet software (e.g. Lotus 1-2-3, Open Office Calc, Quattro Pro, and Star Calc). If you can't open the form you can contact us to obtain a PDF version. However, the PDF version will not be editable and need to be filled by hand. As the forms were designed for electronic reporting field sizes are usually quite small The letters are too small The forms have been optimised to be filled on screen and for printing on A4 paper in portrait format. If font size should be too small for you, the form can be enlarged using the zoom function of your spreadsheet software. When the forms are printed they will nevertheless fit on A4 format. reporting FAQ v4.1.doc Page 10 of 11

11 6.3. How can I add columns or rows? In some cases it may be necessary to add columns or rows to the form to cover additional uses or substances. In this case you should use the "add row" or "add column" function of your spreadsheet software. In Microsoft Office Excel you need to click in the field next to the row or column you wish to add. Then select from the menu "insert" the option "row" or "column" (it is important to follow those steps exactly as described, other methods will not work). A row will be inserted above and a column will be inserted to the left. Please note that it is not possible to remove a row or column once it has been added. You can possible try the "undo" function. In some forms or parts of forms the possibility to add columns or rows may not be available (where adding rows or columns would not make sense). If your software is not compatible with Microsoft Office Excel 2003 and you do not manage to insert rows or columns, you can insert a new worksheet and provide the relevant data therein. In this case it is useful to provide a reference to the separate data in the comments field. 7. ANY FURTHER QUESTION? For any additional question concerning practicalities of the reporting under Article 27 of Regulation (EC) No 1005/2009, please contact the contractor in charge for the data collection: Bipro GmbH Ms Elisabeth Mueller Grauertstr. 12 D Munich Germany Phone: +49 (89) elisabeth.mueller@bipro.de Fax: +49 (89) For any general question about Regulation (EC) No 1005/2009 please contact the European Commission: European Commission DG Climate Action Unit C.2 Transport and Ozone Avenue de Beaulieu 5 B Brussels Belgium Fax: clima-ods-reporting@ec.europa.eu reporting FAQ v4.1.doc Page 11 of 11