If the material does not fulfil one of the requirements, the application of the total default value is not possible 5.2.2. Option 2: In case company applied Verify that the statement of Documentation GHG value. “Use disaggregated default values for Compare value with the RED disaggregated default value” is used products: Is application of the values or respective ISCC list. separately for each relevant calculation disaggregated default values in line Compare with NUTS2 table formula element. Verify whether the input with the RED and ISCC reported to the “Values material fits into the category from which the requirements? Commission by the Member disaggregated default value was chosen. States implementing Article 19 (2) RED“ and identify member state and respective NUTS2 value, which is applicable for feedstock. Values reported in red in the table are in dry-ton. 5.2.3. Option 3: In case company applied Verify that unit is kg CO2eq per dry-ton main Documentation GHG value. actual GHG values: Is it ensured product. Calculation of kg CO2eq per dry-ton Compare value with RED values that the GHG values for incoming shall be based on the moisture content or respective ISCC list. Compare materials comply with ISCC measured after delivery, or if this is not known, with NUTS2 report of Member requirements? of the maximum valued allowed in the delivery State and respective NUTS2 value, contract. which is applicable for feedstock. NUTS2 table reported to “Values If NUTS2 values are applied, verify the correct the Commission by the Member application (e.g. by checking EC transparency States implementing Article 19 (2) platform) RED“, and identify Member State and respective NUTS2 value, If NUTS2 values are used, verify the location Values reported in red in the table of agricultural production, and if the are in dry-ton. Or check GRAS correct NUTS2 value for that location or the tool highest NUTS2 value for the respective crop of the member state has been used. 5.2.4. Have the GHG information on Verify whether separated GHG information Delivery notes, sustainability sustainability declarations for declarations, internal reporting, were reported on the sustainability outgoing products of the previous mass balance declarations for the different GHG emission certification period: formula elements (if applicable): been stated correctly? Extraction or cultivation of raw materials (eec)
If the material does not fulfil one of the requirements, the application of the total default value is not possible 5.2.2. Option 2: In case company applied disaggregated default values for products: Is application of the disaggregated default values in line with the RED and ISCC requirements? Verify that the statement “Use of disaggregated default value” is used separately for each relevant calculation formula element. Verify whether the input material fits into the category from which the disaggregated default value was chosen. Documentation GHG value. Compare value with the RED values or respective ISCC list. Compare with NUTS2 table “Values reported to the Commission by the Member States implementing Article 19 (2) RED“ and identify member state and respective NUTS2 value, which is applicable for feedstock. Values reported in red in the table are in dry-ton. 5.2.3. Option 3: In case company applied actual GHG values: Is it ensured that the GHG values for incoming materials comply with ISCC requirements? Verify that unit is kg CO2eq per dry-ton main product. Calculation of kg CO2eq per dry-ton shall be based on the moisture content measured after delivery, or if this is not known, of the maximum valued allowed in the delivery contract. If NUTS2 values are applied, verify the correct application (e.g. by checking EC transparency platform) If NUTS2 values are used, verify the location of agricultural production, and if the correct NUTS2 value for that location or the highest NUTS2 value for the respective crop of the member state has been used. Documentation GHG value. Compare value with RED values or respective ISCC list. Compare with NUTS2 report of Member State and respective NUTS2 value, which is applicable for feedstock. NUTS2 table “Values reported to the Commission by the Member States implementing Article 19 (2) RED“, and identify Member State and respective NUTS2 value, Values reported in red in the table are in dry-ton. Or check GRAS tool 5.2.4. Have the GHG information on sustainability declarations for outgoing products of the previous certification period: been stated correctly? Verify whether separated GHG information were reported on the sustainability declarations for the different GHG emission formula elements (if applicable): Extraction or cultivation of raw materials (eec) Delivery notes, sustainability declarations, internal reporting, mass balance
ISCC_EU_Procedure_Chain_of_Custody_v3.2.docx