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        1.Which chain of custody options are possible under ISCC?
        Under ISCC EU the Chain of Custody options Mass Balance and Physical Segregation are possible. ISCC PLUS also provides the option Controlled Blending. Information about the approaches is available in the documents 203 Traceability and Chain of Custody as well as the ISCC PLUS document.  


        在ISCC EU下,在ISCC EU下,產銷監管鏈有物料平衡和物理隔離兩個選項。ISCC PLUS還提供了受控混合選項。關于這些方法的信息可以在文件203可追溯性和產銷監管鏈以及ISCC PLUS文件中找到。


        2.Where do I find information on the requirements related to mass balance?
        Please review the ISCC EU system document 203 and ISCC PLUS system document, chapter 9.4.3.


        請參閱ISCC EU系統文件203和ISCC PLUS系統文件,章節9.4.3。


        3.What kind of information needs to be forwarded on ISCC PLUS sustainability declarations?
        For the ISCC EU standard this is summarized in chapter 3.3.3. of the ISCC EU system document 203. The ISCC PLUS System Document, chapter 9.2 provides an overview of the relevant requirements. 


        3.在ISCC PLUS可持續性宣言中需要轉發哪些信息?
        對于ISCC歐盟標準,在ISCC EU系統文件203章節3.3.3中進行了總結。ISCC PLUS系統文件,第9.2章提供了相關需求的概述。


        4.Can certified and non-certified materials (e.g. if technically equivalent) be stored together in one silo or do they need to be kept separately?
        Under mass balance it is certainly possible to store materials/products together while under the chain of custody option “physical segregation” those would need to be kept separately.




        5.How long is a mass balance period?
        The maximum length of one mass balance period is three months.  




        6.What is a surveillance audit and when must a surveillance audit be conducted?
        Mandatory surveillance audits have to be conducted by the certification body six months after the first (initial) certification of any economic operator in a high-risk supply chain. A high risk applies to economic operators that are collecting, processing, storing or trading materials, which may be eligible for extra incentives in individual EU Member States (e.g. double-counting), such as waste and residues or waste and residue-based products. 
        For collecting points and traders that are dealing with both waste and residues (e.g. used cooking oil or animal fat) and with virgin vegetable oils (e.g. palm oil, rapeseed oil), a surveillance audit shall be conducted three months after the first (initial) certification (covering the first mass balance period). This surveillance audit shall be conducted in addition to the surveillance audit that has to take place six months after the first certification and shall follow the same risk-based approach. This additional surveillance audit three months after the first certification may be conducted remotely if a risk assessment for the individual system user by the certification body has demonstrated a regular risk. If the risk assessment has shown a risk higher than regular, the surveillance audit shall be conducted on-site. 
        Further information about surveillance audits is available in the ISCC document 203: Traceability and Chain of Custody 




        7.Is it possible to sell material prior to receiving the physical material and to receive/acquire/purchase the credits later on?
        The balance of the mass balance must be established at the end of the period (maximum three months). Selling certified material without having the equivalent amount in stocks (to go short) imposes the risk to run into a negative mass balance which is considered as a major non-conformity under ISCC.




        8.How can returns due to e.g. damaged or insufficient quality be handled?
        Option 1: The acceptance of the (defective) goods is refused, i.e. they are returned to the supplier. In this case, companies have to provide clear evidence and documentation on the refusal process so that the auditor can transparently verify physical and bookkeeping flows of incoming and outgoing materials.
        Option 2: The goods are returned, but the customer issues an SD for them. In this case, the supplier must have booked out the corresponding quantity in the mass balance. The returned goods can then be booked in into the mass balance again (with the new SD).




        9.Does ISCC provide a mass balance template?
        As of today, ISCC does not provide such a template. Companies are also free to integrate their mass balance calculations in existing internal software/ ERP systems. In addition, the ISCC PLUS training covers this topic extensively and provides a mass balance calculation as a training element in the group work tasks.


        到目前為止,ISCC還沒有提供這樣的模板。企業也可以自由地將它們的物料平衡計算集成到現有的內部軟件/ ERP系統中。此外,ISCC PLUS培訓廣泛地涵蓋了這一主題,并提供了物料平衡計算作為小組工作任務的培訓內容。


        10.Does the supplier need to provide an LCA analysis and do ISCC PLUS certified companies have to calculate GHG emissions?
        ISCC provides a detailed guidance on GHG emission calculation and verification. While for the road transport mandatory, certified operators for industrial applications can include carbon footprint calculations via the voluntary GHG add-on. Please find more information in the ISCC System Document 205 – GHG Emissions and in the ISCC PLUS System Document.


        10.供應商是否需要提供LCA分析,通過ISCC PLUS認證的企業是否需要計算溫室氣體排放?
        ISCC提供了關于溫室氣體排放計算和核查的詳細指南。而對于強制道路運輸,工業應用的認證運營商可以通過自愿的溫室氣體附加物進行碳足跡計算。請在ISCC系統文件205 ——溫室氣體排放和ISCC PLUS系統文件中找到更多信息。




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