Advanced Search

Renewable energy scheme 2015

Original Language Title: Regeling hernieuwbare energie vervoer 2015

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

Scheme of the State Secretary for Infrastructure and the Environment, of 27 November 2014, No IenM/BSK-2014/259021, laying down rules for the implementation of Title 9.7 Renewable energy transport of the Environmental Management Act and of the Decision Renewable Energy Transport 2015 (Renewable Energy Transport 2015)

The State Secretary for Infrastructure and the Environment,

Having regard to the Articles 9.7.1.1 , 9.7.1.4 , 9.7.2.3, 3rd member , 9.7.4.5, first paragraph, parts a, b, c and d , 9.7.4.6, third and fourth members , 9.7.4.7, first paragraph , 9.7.5.2, first paragraph , 9.7.5.3, fifth paragraph , and 18.1a of the Environmental Protection Act , Article 5.10, first paragraph, of the General Provisions Act and the Articles 3.6 , 4.3 , 4.6 and 4.9 of the Renewable Energy Decision 2015 ;

HAS DECIDED:


§ 1. General

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 1.1

Compare Versions Save Relationships (...) (External Link) Permanent Link

For the purposes of this arrangement:


Article 1.2. implementation Article 9.7.1.1 of the Act

Compare Versions Save Relationships (...) (External Link) Permanent Link

The energy content based on the lower combustion value of biofuel for which energy content is not given in Annex III to the Renewable Energy Directive and of renewable fuel shall be demonstrated by the inbuker using the existing data or determined by a laboratory accredited to ISO/IEC 17025.


Article 1.3. Article 9.7.1.4 of the Act

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The State tax authority shall, at the request of the Board of the Emissions Authority, provide any information that the issuing authority requires to determine which undertakings have an annual obligation. For this purpose, it shall provide at least in October and February a list of the names of the known companies with an annual obligation to deal with the previous calendar year, respectively. This list includes the holders of an excise duty permit for mineral oils, or registered consignees for mineral oils, delivering more than 500,000 litres of petrol, diesel, LPG or LNG to final consumption, or importer are.

  • 2 The State tax authority shall, at the request of the Board of the Emissions Authority, provide any information required by the issuing authority to determine whether the deliveries to final consumption by undertakings in the Register are accurate and complete registered. For this purpose, the State Tax Administration shall carry out at least a data analysis after receiving the necessary data from the issuing authority. It shall also provide the Emission Authority with risk signals as regards undertakings referred to in the first paragraph.

  • 3 The State tax authority shall, at the request of the Board of the Emissions Authority, provide information that the Emission Authority needs to carry out specific surveillance or enforcement investigations into companies that have an account in the registry.

  • 4 The tax authority and the management of the issuing authority shall conclude the provisions of this Article on the implementation of the provisions of this Article. This Board of Management Agreement is published in the Official Journal.


§ 2. Annual requirement for renewable energy transport

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 2.1. implementation Article 9.7.2.3 of the Act

Compare Versions Save Relationships (...) (External Link) Permanent Link

When entering the amount of petrol, diesel, liquid biofuel and liquid renewable fuel, intended Article 9.7.2.3, first paragraph, of the Act , the supplier shall enter into final consumption the following information:

  • a. Type of fuel;

  • (b) period corresponding to the period of the excise declaration;

  • c. Volume in litres at a temperature of 15 ° C;

  • (d) whether the declaration deviates from the excise duty declaration;

  • e. if the declaration deviates from the excise duty declaration, the reason for that derogation.


§ 3. Inbooks renewable energy transport

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 3.1 Implementation Article 9.7.4.5 Parts a and b of the Act

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The quantity of liquid biofuel to be charged is the quantity in litres at a temperature of 15 ° C which is shown by the mass balance of the durability system used and the business administration of the location of the inbuker delivered to the Dutch market for transport.

  • 2 For a quantity of liquid biofuel to be charged, the inbuker shall produce a proof of durability for the purpose of the management of the issuing authority.

  • 3 When a quantity of liquid biofuel is mixed with a quantity of liquid fossil fuel, the biofuel shall be granted, in the case of partial deliveries from the mixed quantity, to those partial deliveries in equal proportions.


Article 3.2. implementation Article 9.7.4.5 Parts a and b of the Act

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The amount of gaseous biofuel supplied in the Netherlands to be charged is the amount of gas supplied in normal m 3 which is indicated by the meter from the delivery point attached to the gas connection of the inbuker or the demetered delivery points linked to the gas connection of the inbuker.

  • 2 In respect of an amount of gaseous biofuel that is charged, guarantees of origin have been issued. The quantity of gaseous biofuel that is physically infed on the guarantee of origin shall have at least the volume of the quantity referred to in the first paragraph.

  • 4 For the determination of the volume of energy content listed on the guarantees of origin in normal m 3 the content indicated on such guarantees shall be multiplied by 102.33.


Article 3.3. implementation Article 9.7.4.5 Parts a and b of the Act

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The quantity of liquid renewable fuel to be charged is the quantity in litres at a temperature of 15 ° C which, according to the business administration of the inbuker, has been delivered to the Dutch market for transport.

  • 2 For a quantity of liquid renewable fuel, a renewable fuel verification certificate has been issued.

  • 3 Liquid renewable fuel can be booked by the company that has been supplied with that fuel by the producer.


Article 3.4. implementation Article 9.7.4.5 Parts a and b of the Act

Compare Versions Save Relationships (...) (External Link) Permanent Link

The amount of electricity supplied to road vehicles in the Netherlands being booked is the quantity delivered in kWh, which is shown by the meter from the delivery point associated with the electricity connection of the inbooker or the supplier to the power connection of the incroker-linked delivery points.


Article 3.5. implementation Article 9.7.4.5, parts c and d, of the law

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 When booking a quantity of renewable energy transport, the inbuker mentions the Annex 1 said data.

  • 2 The worker shall have the supporting documents relating to the information referred to in the first paragraph.

  • 3 In booking, the inbook shall state the information as set out in the supporting documents.


Article 3.6. Article 9.7.4.6, third paragraph, of the Act

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The part referred to in paragraph 1 Article 9.7.4.6, third paragraph, of the Act , the average share of electricity from renewable sources disclosed by Eurostat in the European Union shall be two years prior to the respective calendar year.


Article 3.7. implementation Article 9.7.4.6, fourth paragraph, of the Act

Compare Versions Save Relationships (...) (External Link) Permanent Link

The importer who has entered a quantity of liquid biofuel shall submit to the management of the issuing authority a proof of the excise duty declaration for that quantity.


Article 3.8. implementation Article 3.6, first paragraph, of the Decision

Compare Versions Save Relationships (...) (External Link) Permanent Link

In the issuance of renewable fuel units by the Board of the Emissions Authority, the energy content of biofuel produced from the materials is mentioned in Annex 2 :

  • a. Table 1, 2 and 3 multiplied by two,

  • b. Tables 4 and 5 not multiplied by two.


Article 3.9. implementation Article 3.6, first paragraph, of the Decision

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 At the request of the floorboard of an establishment, the Minister may decide that, by way of derogation from Article 3.8 (b) , in the issuance of renewable biofuel units by the Board of the Emissions Authority the energy content of biofuel produced from materials, mentioned in Annex 2 , Table 5, under specific location or operating conditions, is multiplied by two.

  • 2 A request as referred to in paragraph 1 shall, in any case, indicate the operative way of the material, the present uses of the material and the market conditions.

  • 3. The minister shall assess the materials following a request as referred to in paragraph 1:

    • a. The energy content of biofuel produced from material classified as a residue in the Renewable Energy Directive or related communications counts double;

    • b. the energy content of biofuel produced from material not mentioned in the Renewable Energy Directive or related communications as a residue only counts as double as:

      • 1 °. there is no alternative application,

      • 2 °. the material has not been reduced or contaminated in such a quality that it is no longer suitable for its original application; and

      • 3 °. it is not an unused product regardless of whether the expiration date has expired;

    • c. the energy content of biofuel produced from material which cannot be categorized under either part a or b is a non-food or non-feed cellulose or lignocellulose material and counts only twice if:

      • 1 °. the energy content of a biofuel produced from that material for at least 70% is derived from the proportion of cellulose and/or lignocellulose of the material; and

      • 2 °. the percentage referred to below 1 ° using the criteria in Annex 3 has been established;

    • d. the energy content of biofuel produced from material which cannot be categorized under either part a, b or c and is therefore considered as a co-product does not count as double as:

      • 1 °. the production process from which the material remains is adapted to obtain a greater quantity or a higher quality of that material, or

      • 2 °. It contributes significantly to the value of all products from the process in which it arises;

    • e. the energy content of biofuel produced from material which cannot be categorised under subparagraphs (a), (b), (c) or (d) and is therefore regarded as waste or residue, shall count in double.

  • 4 For the purposes of the assessment referred to in the third paragraph, the following definitions shall apply:

    • a. Alternative application: application other than production of electricity or heat, composting or using the lignocellulosic part of biomass as feed;

    • b. Residue: of agriculture, aquaculture, fisheries or forestry originating in or dust which does not constitute the final product to which a production process is directly directed.


§ 4. Authentication

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 4.1. implementation Article 4.3 of the Decision

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The verifier of renewable fuel:

    • a. The verification declaration provides for renewable fuel of a unique number to be re-established;

    • b. provide, at the request of the Steering Board of the Emission Authority, an overview of the verification declarations issued by him and adopted by the issuing authority;

    • c. to verify that the quantities of energy and raw materials to be verified have been determined in accordance with Article 4 of the Measuring Instruments Decision I .

  • 2 The verification and verification declaration of renewable fuel meets the requirements set in Annex 4 .


Article 4.2. Implementation Article 4.6 of the Decision

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The double-count verifier shall:

    • a. provides the double-counting declaration of a unique number to be re-routing to him;

    • b. manages the unique numbers of the double counting statements;

    • c. provides an overview of the statements he has issued and statements made at the request of the Board of the Emissions Authority;

    • d. to verify that quantities of raw materials and biofuels have been determined in accordance with Article 4 of the Measuring Instruments Decision I ;

    • e. it shall ensure that the durability system used is appropriate for the raw material used.

  • 2 The double counting verification and the double counting declaration meet the requirements set in Annex 5 .


Article 4.3. Article 4.9 of the Decision

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The declaration verification statement or the report of findings shall be provided by electronic means to the board of the issuing authority.

  • 2 The inbook verifier shall record the result of the verification in the register.

  • 3 The inbook verification meets the requirements in Annex 6 .

  • 4 The report of findings shall be drawn up in accordance with the ISAE 3000 standard on the basis of a verification of all the entries made for verification purposes.


§ 5. Register renewable energy transport

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 5.1. implementation Article 9.7.5.2, first paragraph, of the Act

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The register shall be accessible from the Internet.

  • 2 The register shall be accessible on weekdays from 9 a.m. to 5 p.m.

  • 3 For access to the register, use shall be made of an authentication tool designated by the Board of the Emissions Authority.


Article 5.2. implementation Article 9.7.5.2, first paragraph, of the Act

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The issuing authority shall take all reasonable measures expected to ensure that the register is available on business days from 9 a.m. to 5 p.m.

  • 2 The issuing authority shall also ensure the necessary technical and organisational provisions for the security of the register against loss or impairment of data and against the unauthorized knowledge, modification or provision of information.


Article 5.3. Article 9.7.5.2, first paragraph, of the Act

Compare Versions Save Relationships (...) (External Link) Permanent Link

The issuing authority may suspend access to the register if damage has been caused or is likely to arise from the register.


Article 5.4. implementation Article 9.7.5.3, fifth paragraph, of the Act

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The application for an account lists the desired facilities.

  • 2 In the case of an application for an account, the undertaking shall provide the management of the issuing authority electronically with the following information:

    • a. the name, the establishment address and the commercial registry number of the undertaking;

    • (b) the name and a colour copy of the valid credentials of the official representation of the undertaking, together with an extract from the commercial register establishing the jurisdiction;

    • c. RSIN;

    • d. Name, residence address, civil service number and a colour copy of the valid credential and approachable credential ID;

    • e. the proof of an active bank account;

    • f. if the company has a licence for a excise goods place or is a registered consignee:

      • 1 °. the date of issue, the effective date, the final date and the number of the licence for the place of excise duty;

      • 2 °. The activities and goods for which the licence was issued.


Article 5.5. implementation Article 9.7.5.3, fifth paragraph, of the Act

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 In the case of an application for an account with an accounting facility, the undertaking shall, in addition to the undertaking of the issuing authority, provide the following information to the management authority of the issuing authority, if:

    • a. The liquid biofuel is to be inbooked:

      • 1 °. the name and establishment address of the business locations;

      • 2 °. by farm location, the name of the sustainability system used for that location or the sustainability systems used for that location;

      • 3 °. the certificate and its period of validity of the sustainability system or the durability systems referred to in subparagraph (b).

    • b. intends to inlet gaseous biofuel:

      • 1 °. the number of gas connections for deliveries to transport in the Netherlands which he holds; and

      • 2 °. the EAN of those connectors.

    • c. Renewable fuel wants to emits: the name of the producer of the renewable fuel.

    • d. To book electricity:

      • 1 °. the number of electricity connections he holds;

      • 2 °. the EAN of those connectors.


Article 5.6. implementation Article 9.7.5.3, fifth paragraph, of the Act

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The Board of the Emissions Authority shall check that the data and documents provided are complete, up to date, accurate and true.

  • 2 Where the requirements for having an account are met, the issuing authority shall, no later than 10 working days after the receipt of the data, Articles 5.4 or 5.5 , in the register, an account for the applicant.

  • 3 Before using the account, the account holder shall accept the terms of use.


Article 5.7. implementation Article 9.7.5.3, fifth paragraph, of the Act

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The account holder reports changes to the data relating to him, intended to be used in the Article 5.4 or 5.5 , by electronic means to the board of the issuing authority within 10 working days.

  • 2 The issuing authority shall change the data after the accuracy of the notification referred to in paragraph 1 has been determined in accordance with that notification within 10 working days of the receipt of that notification.


Article 5.8. implementation Article 9.7.5.3, fifth paragraph, of the Act

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 If an account competent knows or suspects that an unauthorized person may have access to the account, he shall promptly report it electronically to the board of the issuing authority.

  • 2 If a notification as referred to in paragraph 1 has been received, the issuing authority shall suspend access to the relevant account.

  • 3 Until the date of receipt of the notification referred to in paragraph 1, access to the account shall be regarded as having jurisdiction.


Article 5.9. Article 9.7.5.3, fifth paragraph, of the Act

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1 The account holder shall assign at least two and a maximum of 10 accounts to each account.

  • 2 The account holder can designate at least two and a maximum of ten approvers per account.

  • 3 An account competent may be a approver only for a transfer that he has not initiated.


§ 6. Reporting

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 6.1. implementation Article 9.7.4.7, first paragraph, of the Act

Compare Versions Save Relationships (...) (External Link) Permanent Link

The summary, for the purpose of Article 9.7.4.7 of the Act shall be made public on 1 January, 1 March, 10 April, 1 July and 1 October, or on the first working day after the said date.


§ 7. Final provisions

Compare Versions Save Relationships (...) (External Link) Permanent Link

Article 7.1

Compare Versions Save Relationships (...) (External Link) Permanent Link [ Red: Change the Decision designation of officials VROM regulations.]

Article 7.2

Compare Versions Save Relationships (...) (External Link) Permanent Link

The Renewable energy scheme shall be withdrawn.


Article 7.3

Compare Versions Save Relationships (...) (External Link) Permanent Link

This arrangement shall enter into force from 1 January 2015.


Article 7.4

Compare Versions Save Relationships (...) (External Link) Permanent Link

This scheme is cited as: Renewable energy transport scheme 2015.

This arrangement will be set out in the Official Journal.

The

State Secretary

of Infrastructure and the Environment,

W.J. Mansveld


Annex 1. For Article 3.5

Compare Versions Save Relationships (...) (External Link) Permanent Link

Data to be entered when renewable energy is collected


1. General

  • a. Type of renewable energy transport;

  • b. Date or period of delivery to the Dutch market for transport, to transport in the Netherlands or to road vehicles in the Netherlands;

  • c. Own records of own administration in buker.


2. Liquid biofuel

  • a. The type of liquid biofuel;

  • (b) the quantity in litres at 15 ° C;

  • (c) the location of which has been delivered, including an identifying name and address;

  • d. Whether there is delivery to final consumption or delivery to another holder of a licence for a excise duty place as intended Article 1a, first paragraph, part b, of the Law on excise duty ;

  • e. the sustainability system under which the supply took place;

  • f. if available: the number of proof of durability;

  • g. the name of the raw material or the raw materials according to the sustainability system under which the supply took place;

  • (h) the country of origin of the raw material or of the raw materials;

  • i. the greenhouse gas emission in g CO2eq/MJ, calculated in accordance with Article 19, first paragraph, of the Renewable Energy Directive;

  • j. in the case of more than one commodity: by raw material, the contribution of that commodity to the total energy content of, where applicable, the renewable part of the biofuel as a percentage;

  • k. if the liquid biofuel is considered to be double-counting:

    • 1 °. the number of the double-counting declaration;

    • 2 °. in the case of a split volume of liquid biofuel, the numbers of double-counting declarations withdrawn;

    • 3 °. where applicable, the attribute of the decision of the minister, intended in Article 3.9 .


3. Gas-shaped biofuel

  • a. The amount of gas delivered per socket according to the bemetered delivery point or the bemetered delivery points in normal m 3 , including the identification name, address and EAN of the gas connection;

  • b. of the guarantee of origin specified in: Article 3.2, second paragraph :

    • 1 °. the number of the certificate string;

    • 2 °. the creation date of the certificate string;

    • 3 °. the name of the raw material or the raw materials according to the sustainability system under which the supply took place;

    • 4 °. the country of origin of the raw material or of the raw materials;

    • 5 °. in the case of more than one commodity: by raw material, the contribution of that raw material to the total energy content of the biofuel as a percentage;

    • 6 °. the durability system under which delivery takes place;

    • 7 °. the greenhouse gas emission in g CO2eq/MJ, calculated in accordance with Article 19, first paragraph, of the Renewable Energy Directive;

    • 8 °. energy production, without, if applied, for the own use of the gas as referred to in Article 6 (2) of the Conditions of Origin of Energy for Energy from Renewable Energy Sources and HR-CHP Electricity;

  • c. If the gaseous biofuel is considered to be double counting:

    • 1 °. the number of the double-counting declaration;

    • 2 °. in the case of a split volume of liquid biofuel, the numbers of double-counting declarations withdrawn;

    • 3 °. where applicable, the attribute of the decision of the minister, intended in Article 3.9 .


4. Renewable fuel

  • a. The type of renewable fuel;

  • (b) the quantity in litres at 15 ° C;

  • (c) the location of which has been delivered, including an identifying name and address;

  • d. Whether there is delivery to final consumption or delivery to another holder of a licence for a excise duty place as intended Article 1a, first paragraph, part b, of the Law on excise duty ;

  • e. the name and the establishment address of the producer of the renewable fuel;

  • f. the greenhouse gas emission in g CO2eq/MJ, calculated in accordance with Article 19, first paragraph, of the Renewable Energy Directive;

  • g. The number of the verification declaration of renewable fuel.


5. Electricity

The amount of electricity supplied to road vehicles in the Netherlands, according to the current delivery point coupled to the power connection coupled to the power connection, or to those connected to the power connection to road vehicles in the Netherlands, kWh, including an identifying name, address and EAN of the electricity connection.


Annex 2. to the Articles 3.8 and 3.9

Compare Versions Save Relationships (...) (External Link) Permanent Link

Material

Description

Table 1-Process/residue of process

Waste wood

Wood of sufficient quality to be used as material or fuel. As far as the assessment is concerned, it is clear whether the application falls within the scope of waste legislation or regulations.

Effluent from the production of sugar from sugar beet

Effluent from processing sugar beet to sugar and for which it has been shown that there is no recoverable amount of sugar in the waste water, for example by proving that the concentrations of sugar in the waste water are not have increased substantially compared to previous years.

Alcohol condensate from biergist

Alcohol condensate from biergist is the condensate resulting from the indrying of yeast, which develops as a residual stream in brewing beer.

AWZI and RWZI sewage sludge

(NTA 8003:410)

Sludge from wastewater treatment plants (AWZI) and sewage treatment plants (RWZIs). This is relevant for biogas produced in AWZI and RWZI sludge registries.

Biomass part unsorted municipal waste (residual MSW)

The mixed residual fraction is to be regarded as waste.

This is relevant to biogas extracted from landfill sites (also known as landfill gas).

CNSL (cashew utility shell liquid)

CNSL is the oil pressed from the rigid shell of cashew nuts. This envelope remains as a residue in the cashewnut making process.

Animal fats Categories 1 and 2

Animal fat resulting from the processing of animal by-products in food products shall be Regulation (EC) 1069/2009 on animal by-products 1 is divided into categories. Category 1 and 2 material does not have an application (in significant quantities) other than for energy.

Grape marc or 'Grape Marc'

Grape Marc is the thick breeze with peeling and padding that remains after pressing the fermented musts in wine production.

Used bleaching earth (spent bleaching earth)

Bleaching earth is used as a filter medium in the refining of vegetable oils. Used bleaching earth is usually deposited or incinerated. From used bleaching earth, residual oils can be recovered via extraction (residual) oils.

Used frying oil

(NTA 8003: 572)

Used frying oil arises when frying of vegetable or animal products in vegetable oil or animal fats. The oil is collected by specialised companies. Used frying oil is, on possibly a small fraction, from the food processing industry in which no animal products are prepared-unsuitable for use as feed or as a raw material for the oleochemical industry and has no application other than for energy.

Gft (NTA 8003: 610) and organic waste from trade services-companies (NTA 8003: 620)

Gft and similar waste flows from trade services and businesses are identified as waste. This includes food scraps from restaurants (swill).

Organic manure

According to the European Commission, organic manure 2 a residue.

Palm oil-empty fruit bundles (empty palm fruit bunches)

Empty palm oil fruit bundles emerge as the palm fruits are removed from the fresh palm oil shred bundles. Empty fruit bundles are deposited, burned, or used as mulch in the plantations.

Palm oil effluent from palm oil mill (POME)

The effluent from a palm oil mill effluent (POME) is stored in open basins where it leads (after anaerobic digestion) to methane emissions. Alternatively, it can be stored in closed tanks and made a mistake.

Putvet

Putvet is the material collected from wastewater and grease waste water from restaurants and other large kitchens in separators.

Crude glycerin

Crude glycerin ('raw glycerin 'or' crude glycerin ') is produced for example by esterification of vegetable oils in order to produce biodiesel. According to Annex V, Section C, point 18, to the Renewable Energy Directive and to the European Commission 2 Crude glycerin is a residue.

Sugar beet points

Sugar beet points are pieces of sugar beet which have been broken down during transport and washing of the sugar beet (during processing to sugar). Typically around 10 kg sugar beet is produced per tonne of sugar beet processed. Also released sheet material is counted as 'sugar beet points'.

Talloliepek

Tallolie ('tall oil ') is produced as a by-product of black liquor which is released from paper production from wood. The tallolie can be separated by refining in a number of products plus a distillation residue called talloliepek. According to the European Commission 2 There is a residue of tallaliepek.

Sawdust

This is not covered by the sawdust released in forestry (which is covered by 'forest residue' in Table 2). Sawdust is free from the processing of wood in the wood processing industry. Sawdust is a process waste/residue as long as not the amount of sawdust is intentionally increased. Intentional adjustments to the process to increase the amount, result in the sawdust being classified as a product rather than as a residue.

1 Regulation (EC) No 148/EC 1069/2009 of the European Parliament and of the Council of 21 October 2009 laying down health rules concerning animal by-products and derived products not intended for human consumption and repealing Regulation (EC) No 148/EC 1774/2002 (Regulation animal by-products) (PbEU 2009, L 300).

2 Communication from the Commission on the practical implementation of the EU sustainability scheme on biofuels and bioliquids and biofuels and on accounting rules for biofuels (PbEU 2010, C 160)

Material

Description

Table 2-Waste or residue of agriculture, aquaculture, fisheries or forestry

Bagasse

Bagasse is referred to as agricultural residue in Annex V, Section C, point 18, to the Renewable Energy Directive.

Straw (NTA 8003:220)

The dry halts of choirs and other fruiting plants.

Straw is referred to as agricultural residue in Annex V, Section C, point 18, to the Renewable Energy Directive.

Empty maize (corn) oven

Flasks are referred to as agricultural residue in Annex V, Section C, point 18, to the Renewable Energy Directive.

Husks, peel, voiles, kernels (NTA 8003: 230)

Hard peeling of nuts and similar and peel, husks and casings of oil seeds and oil beans and oil nuts, including seeds.

Forest residues

Residues from forestry. This does not include fresh wood (see Table 3). In the collection of forest residues it should be ensured that the process in which these residues arises has not been adjusted, leading to an increase in the amount of material claimed as a residue. Intentional adjustments to the process to increase the amount of sawdust, chips, bark, or wood waste, result in the material being classified as a product rather than as a residue. For example, wood chips from the branches of trees from which the strain is processed or disposed of is classified as a forest residue, while wood chips from whole strains are classified as 'fresh wood' in Table 3.

Material

Description

Table 3-Non-food cellulosic material and ligno-cellulosic material (no waste or residue)

Short circulation wood

Agricultural cultivation of fast-growing woody crops where the above ground biomass is harvested in its entirety at a time of up to 8 years after planting or after the previous harvest.

Fresh wood

Not used wood, which has not changed in composition with respect to the wood growing in the forest, and where there has been no mixing, contamination or pollution with product foreign substances. Wood products from the wood processing industry, which have become vacant for the reduction of fresh wood, are not also included here (as opposed to NTA 8003 category 110).

Material

Description

Table 4-Product or co-product

DDGS (Dried Distillers Grains with Solubles)

DDGS is created in the production of ethanol from cereals such as maize, barley, rye and wheat. The solid dust left behind after fermentation is called distillers grains with solubles and contains the non-fermented parts including proteins, fibres and fat. This wet product DGS can be dried to DDGS. Both DGS and DDGS are applied as animal feed.

Animal fats category 3

Animal fat resulting from the processing of animal by-products in food products shall be Regulation (EC) 1069/2009 on animal by-products 1 Classified in categories. Category 3 material provides alternative uses, e.g. as animal feed and in the oleochemical industry.

NB As this material is not produced directly from land-based crops, Category 3 animal fat does not have to meet the land-related sustainability criteria.

Animal fats-category unknown or uncategorized

Animal fat resulting from the processing of animal by-products in food products shall be Regulation (EC) 1069/2009 on animal by-products 1 Classified in categories. Uncategorized animal fat is either sourced from outside Europe or there is a category unknown to a European flow. For the regulation renewable energy transport, this material is classified as (co-) product. Material coming from outside Europe can be classified as process residue if it is shown that the material does not have an alternative application.

NB As this material is not produced directly from land-based crops, biofuel from category or unknown or uncategorized animal fat does not have to comply with land-based sustainability criteria.

Glycerine, glycerol, refined

Refined glycerin is produced from crude glycerin at the site of production of crude glycerine (e.g. in the production of biodiesel) or in a central refining plant. Refined glycerine has applications in, among others, the food, cosmetics and pharmaceutical industries.

Oil, sugar or starch-containing agricultural products

Agricultural products such as oilseeds, fruits or seeds (jatropha, rapeseed, palm fruits, soybeans, sunflower seeds), starch seeds (barley, maize, rye, wheat) and sugar containing tubers (sugar beet) and stalks (sugarcane) is used as food and feed.

Vegetable oils (crude and refined)

Vegetable oils are either mechanically pressed or extracted from oil seeds such as jatrop bean, rapeseed, palm fruit, soya bean and sunflower seeds. Most oils are used in food and cosmetics, in addition the oils are main products in all cases or one of the main products of cultivation of the relevant crop.

Vegetable oil angle

Vegetable oil (cake or meal) is the residual after the pressing of crude vegetable oils from oil seeds, fruits or seeds). The cake is generally used as a feed.

Pulp from sugar preparation (Nta 8003: 532).

Remnant of sugar extraction from sugar beet. This concerns both perspulp (wet) and pulpy brok (dry). The pulp is sold as feed.

Molasses

Residual current from sugar manufacture from sugar beet and sugar cane. Used in the consumption of alcohol and as animal feed.

Tall oil, unwrought

Tallolie ('tall oil 'or' crude tall oil ': CTO) is created as a by-product of black liquor which is released from paper production from wood. The raw tallow (also called 'crude') can be separated into a number of products by refining.

Fatty acids, refinery fatty acids, fatty acid distillates, fatty acid oils

Fatty acids are produced during the refining of crude vegetable oil to refined vegetable oil, e.g. during the production process of biodiesel. The quantity and composition of the fatty acids depend on the type of vegetable oil and of the type of refining process. Fatty acids are used in the oleochemistry, as feed and for the production of biodiesel.

Material

Description

Table 5-Other materials

Grass

Grass is a collection name for plants from the grass family. Grass can be used (fresh, caged or dried) as animal feed. Many grasses such as wheat, rice, maize, etc. contain starch-rich fruits (seed/grains) used as food and feed and also as feedstock for biofuel production, such as ethanol and biogas. In addition to the fruit, the other parts of grass also contain significant amounts of protein, sugars, fats, and starch.

From the lignocellulose constituents of grass, biofuel can be produced. Grass is not classified in Table 3 because the ratio between the proportion of biofuels from lignocellulose is part of the grass and the proportion of biofuels from the other components depends on the specific biofuel production process. Straw, which can be seen as subcategory of grass and whose lignocellulose content is very high, is classified in Table 2.

Industrial wastewater

Industrial waste water is not classified in one of Tables 1 to 4 because its composition is very diverse. Industrial waste water may contain components that are recovered or which can be used as feed after possible reprocessing. There is an overlap between the material 'industrial waste water' and the material 'starch-rich in-and residual products from the potato and grain processing industries'.

This category does not include waste water from sugar beet production or palm oil effluents from palm oil mill (POME) as referred to in Table 1.

Foods unfit for human consumption (NTA 8003: 581,582, 583)

This concerns, for example, about date products, or products that are removed from the market for health or safety reasons. These materials are not classified in any of the Tables 1 to 4 because they are a diverse group of materials, part of which has an alternative application, such as animal feed.

Starch-rich in-or residual products from the potato and cereals-(including maize and wheat)-processing industries

These materials are not classified in any of the Tables 1 to 3 because they are a very diverse group of materials; the composition and marketability of the materials depends on the production process and/or the production site. A large proportion of these materials have an alternative application, for example as animal feed or as an addition in the paper and cardboard industry.


Annex 3. For Article 3.9, first paragraph, part c, below 2 °

Compare Versions Save Relationships (...) (External Link) Permanent Link

Criteria

  • 1. The energy content (net calorific value) of the biofuel produced, derived from the cellulose and/or lignocellulose part of the material, should be determined on the basis of a mass balance over the quantity and composition of the material. Starting material, from the remaining material after conversion and from the biofuel produced. That energy content shall be drawn up on the basis of samples, sample preparation and analyses carried out according to common standards (ISO, NEN, DIN, ASTM) standards.

  • (2) An analysis of the process referred to in point 1 shall be carried out in at least two years using representative samples. Representative shall ensure that samples are taken in the actual business arrangement for which double counting is applied for, or-if a business arrangement is not available yet-samples taken in a similar demo or test fixture. The samples should be taken during conditions (temperature, pressure, residence time, quantities and properties of the auxiliary substances, etc.) as they will also apply during the commercial production of the biofuel.

  • 3. Operating operations during sampling, methods of sampling, analytical methods used, results and conclusions shall be reported in a transparent and reproducible manner. The report shall be sent to or sent to the request for double counting.

  • (4) The Minister shall, after consultation of an independent expert, decide on the application.

  • 5. An independent expert can be counseled if the outcome of the survey is not in line with the expectation.

  • 6. Any independent expert enabled shall be given access to the installation which has been sampled, if it so wishes, and may, where appropriate, carry out sampling and analysis.

  • (7) The Minister shall apply to the independent expert on the basis of substantiated arguments to conclusions other than the applicant.


Annex 4. For Article 4.1, second paragraph

Compare Versions Save Relationships (...) (External Link) Permanent Link

Verification declarations of renewable fuel shall be issued at:

  • a. The producer of the renewable fuel; and

  • (b) purchasers of the renewable fuel, which are to be used to book the renewable fuel.

  • A. The verification declaration of renewable fuel issued to the producer of the renewable fuel shall meet the following requirements:

    • 1. With regard to the making of the statement, the verifier is and remains renewable fuel familiar with the administrative processes and the production plant of the fuel. For this reason, the verifier shall visit the production site at least:

      • a. Once a year during the initial examination;

      • b. Once a year in each year in which statements are issued.

    • 2. As part of the verification of renewable fuel, it shall be verified whether:

      • a. The physical fuel from a renewable source as referred to in Article 2 (a) of the Renewable Energy Directive is produced;

      • b. the necessary energy is derived entirely from renewable sources as referred to in Article 2 (a) of the Renewable Energy Directive; and

      • (c) The production of renewable energy has been stimulated by a subsidy per generation of renewable energy, or by means of a subsidy for the production of the energy used for the production of renewable fuel.

    • (3) As regards the establishment of the verification declaration renewable energy shall be used as a 'traceability chain' or if the renewable fuel is mixed with non-renewable fuel, only the part of the mixture that physically comes from renewable fuel (i.e. in proportion to the mixed quantities) is considered as renewable fuel. For liquid renewable fuels, the mass balance system of Article 18, first paragraph, of the Renewable Energy Directive shall not apply.

    • 4. With regard to the making of the statement, the verifier shall ensure renewable fuel is provided that all parties and organisations to which information is collected during the verification process shall be collected for a minimum period of five years. ed.

    • 5. With regard to the renewable origin of the raw materials and energy

      • a. The verification statement is intended to provide a reasonable level of assurance for renewable fuel;

      • b. is incorporated into the declaration of energy content based on the lower combustion value of renewable fuel, from existing data or is determined by a manufacturer of the renewable fuel determined by a Laboratory accredited for that work in accordance with ISO/IEC 17025;

    • 6. With respect to the amount of raw materials and energy

      • (a) includes the verification declaration of renewable fuel:

        • 1 °. the quantities of renewable fuel, including the lower internal combustion value and energy content;

        • 2 °. the detectability of the production of renewable energy, which means the source of renewable energy from which the fuel is produced;

        • 3 °. the country in which the renewable fuel was produced;

        • 4 ° greenhouse gas emission in CO2eq/MJ, calculated in accordance with Article 19, first paragraph, of the Renewable Energy Directive;

      • (b) corresponds to the amount of raw material and/or renewable energy used for its production.

    • 7. In relation to the verified renewable fuel:

      • a. The verification statement shall specify the quantity of fuel supplied in a specified time period as well as the customer in the verification declaration;

      • For a quantity of renewable fuel produced per customer, a declaration with a unique code shall be issued, the sum of the quantities covered by those declarations, not exceeding the original quantity of the product concerned. quantity produced.

  • B. The verification declaration of renewable fuel issued to the customer who emits the renewable fuel shall meet the following requirements:

    • 1. With regard to the establishment of the verification declaration, renewable fuel is, and the verifier remains, renewable fuel known to the administrative processes of the customer. For this reason, the verifier shall visit the customer's location at least:

      • a. Once a year during the initial examination;

      • b. Once a year in each year in which statements are issued.

    • (2) With regard to the establishment of the declaration of verification of renewable fuels:

      • a. The verifier of renewable fuel shall ensure that all parties and organisations to whom information is collected during the verification process retain this information for a minimum period of five years;

      • b. The verifier renewable fuel shall ensure that a verification statement is produced by a production renewable fuel to which the buyer is listed as a customer and whose quantity of renewable fuel corresponds to the amount of the verifier by the quantity of renewable fuel to be entered on the declaration to be issued;

      • (c) the independent institution shall take the verification declaration of production renewable fuel;

      • d. gives the verifier renewable fuel the unique number of the statement according to the format xxx.9999999, where the three letters refer to the identification code of the verification setting.

    • 3. in relation to the transport of renewable fuel from the producer to the customer:

      • a. The verification statement is intended to provide a reasonable level of assurance for renewable fuel;

      • b. The segregation method is used as a 'traceability chain' system or if the renewable fuel is mixed with non-renewable fuel, only the part of the mixture that physically comes from renewable fuel shall be used (i.e. in proportion to the mixed quantities) as renewable fuel. For liquid renewable fuels, the mass balance system referred to in Article 18, first paragraph, of the Renewable Energy Directive shall not apply,

      • c. removes the renewable fuel verifier based on transport documents, which are required to be present in the inbuker administration, from that the amount of liquid renewable fuel listed on the verification declaration of production of renewable fuel shall be loaded from the producer;

      • d. The verifier shall ensure that the renewable fuel verifier is based on transport documents, which shall be present in the administration of the operator, that:

        • 1 °. the renewable fuel shall not be unmixed with other fuels unloaded from the inbuker, or

        • 2 °. if the amount of renewable fuel, as stated on the verification declaration production renewable fuel and loaded at the producer, is mixed with a quantity of other fuels, both the amount of renewable fuel and the quantity of other fuel has been unloaded from the inbuker, or

        • 3 °. if the quantity of renewable fuel, as stated on the verification declaration, is loaded with the producer, is mixed with a quantity of other fuels and the mixed quantity does not apply to the whole of the product inbooked, on the basis of the transport documents shall be charged to rato.


Annex 5. For Article 4.2, second paragraph

Compare Versions Save Relationships (...) (External Link) Permanent Link
  • 1. With regard to the creation of the double counting statement, the double-counting verifier is familiar with the administrative processes and the production plant of the biofuel. The double counting verifier shall, therefore, visit the manufacturing site at least:

    • a. Once a year during the initial examination;

    • b. Once a year in each year in which statements are issued.

    With regard to the administrative processes, the double-counting statement shall indicate:

    • a. under which sustainability system production and storage will take place at the manufacturing site; or

    • b. The double-count biofuel according to the mass balance of the producer's sustainability system has been delivered to the recipient of the double-counting declaration;

    • c. that the provided double-counting biofuel has not been verified by another verification setting for double counting.

  • 2. With respect to the nature of the raw material and the double counting of the biofuel:

    • a. The double-census statement shall indicate the material produced by the biofuel using the name in Tables 1, 2 or 3 of this Annex. Annex 2 to be included in the Minister's decision, Article 3.9 ;

    • b. indicates the double-counting declaration of the energy content of the biofuel in accordance with Article 1.2 ;

    • c. analytical results may be used in the double counting statement as a burden of proof for the deployment of double-counting raw materials or the composition of raw materials, in so far as the analyses have been carried out by a laboratory which is accredited in accordance with ISO/IEC 17025.

  • (3) With regard to the quantity of raw material and the amount of double-fuel biofuel:

    • a. The double-counting statement shall be aimed at providing a reasonable level of assurance;

    • b. Includes the double counting statement:

      • 1 °. quantities of biofuel, including the lower combustion value and energy content;

      • 2 °. the detectability of production from double-counting raw materials, including the feedstock from which the biofuel comes from;

      • 3 °. the country of origin of the raw material or of the countries of origin;

    • c. agrees to the amount of double-counting biofuel for which a double-counting declaration is issued, corresponding to the amount of raw material used for its production.

  • 4. With regard to the verified double-counting biofuel:

    • a. specifies the amount of biofuel delivered in a specified period of time, as well as the customer and the supplier of the commercial chain of trade;

    • b. specifies the double counting declaration if the raw material for the biofuel is set out in Table 5, the date and number of the decision, as specified in Table 5. Article 3.9, first paragraph ;

    • c. gives the verifier a double counting declaration with a unique code for a total quantity of double-count biofuel produced per customer, not exceeding the sum of the quantities covered by these double-counting declarations. than the original quantity produced according to the mass balance of the control durability system;

    • d. may be split into one or more smaller quantities for a quantity of double-counting biofuel for which a double counting declaration has already been issued, to the extent that the original double-counting declaration is not yet submitted by an inbuker. used as evidence for double counting;

    • e. the double counting declarations drawn up for the split quantities may not include an increase in quantity, than was justified in the original statement;

    • f. takes the initial double-counting declaration to the double-counting verifier;

    • g. A new unique number shall be issued when splitting, and all previous unique numbers shall be listed;

    • h. The double-count verifier shall display the statement number according to the format xxx.9999999, where the three letters refer to the identification code of the verification establishment.


Annex 6. For Article 4.3, third paragraph

Compare Versions Save Relationships (...) (External Link) Permanent Link

A-Inbook verification of a excise goods place (AGP), registered consignee (GG) or a customs warehouse in a Member State

The inbook verifier shall provide, for the purpose of the inbook verification, an independent judgement aimed at providing a sufficient degree of assurance with regard to the accuracy of the data and information on the nature, origin and Quantity of the contained biofuel, its possible double-count and its durability characteristics and accuracy of the data and information on the nature, origin and quantity of the contained biofuel that has been recorded in the the register. The inbook verification takes place on the basis of a verification plan called the materiality limit. Article 4.7 of the Decision , applies with regard to the discovery of quantitative and qualitative deviations of material importance.

The inbook verifier uses the standard auditing processes such as document review, interviews, observations, and data checking of data and information from external sources of information. The aim is to collect and document sufficiently relevant evidence to be able to arrive at a verification statement.

It is important to have two elements.

The first is the verification of systems or the assessment of the administrative organisation. It is important to:

  • • Checking the mass balance (quarterly, or the period used in the sustainability system), connection to stock records and financial and possibly excise records; check for differences;

  • • the manner in which the liquid fuels are distributed proportionally after mixing and splitting.

  • • assessment of procedures with regard to stock uptake (inventory).

  • • control of the internal management measures and/or systems of the intruder.

  • • the way in which the worker prevents the sale of the rewritten renewable energy from being produced as sustainable or renewable;

  • • The system for the proper durability characteristics of the biofuels or environmental characteristics for renewable fuel;

  • • the calibration and maintenance of relevant meters and the correct conversion of factors to different units (if applicable);

  • • the manner in which double-counting biofuels have been documented, as well as statements and sustainability proofs;

  • • the way in which renewable fuel has been documented, as well as the verification of verification declarations for renewable fuel. The renewable fuel may not be delivered but must be directly from the producer;

  • • the manner in which the data from the mass balance or the stock records are entered in the register.

Second, the data verification consisting of critical partial observations of the reported data on the basis of the verification plan in order to achieve a sufficient degree of certainty of the quantities of renewable energy booked and for the correct quantities of taking over the sustainability characteristics and environmental characteristics in the register.

  • 1. With respect to the establishment of the commissioning verification statement, inbook verifier is familiar with the administrative processes of the inbuker and the relevant physical situations at the locations covered by the sustainability system certified.

    • • The independent institution therefore visits the locations covered by the sustainability system at least once during the initial investigation.

    • • The independent institution therefore visits the locations covered by the sustainability system in each year when declarations are issued if a substantial change has been made in those locations. This is based on a risk analysis that makes the independent institution.

    • • The independent institution therefore, in any event, visits the main location where the administrative processes are documented.

    • • The independent establishment therefore visits at least the location from which the renewable fuel is booked during the initial examination and thereafter annually as long as this location is delivered renewable fuel to the market. for transport.

  • 2. With respect to the nature of renewable energy, the energy content is stated in accordance with Article 1.2 .

  • (3) With regard to the quantity of renewable energy, the certificate verification statement shall cover:

    • • a quantity of renewable energy delivered to the Dutch market for transport in the relevant calendar year;

    • • on a quantity of renewable energy that is based on Article 9.7.4.1 of the Act entered by a user in the register.

  • (4) The declaration verification statement shall provide a risk analysis based on a survey covering at least the following elements:

    • • check whether the certificate of the sustainability system is sufficient for all AGP locations from which it is delivered;

    • • Checking of mass balance (quarterly) versus stock records and financial and possibly excise duty administration;

    • • control of the manner in which the liquid fuels are distributed proportionally after mixing and splitting;

    • • control of previous declarations issued by a renewable fuel verifier or double counting verifier;

    • • control of the way in which the worker prevents the sale of renewable energy from being sold on a sustainable basis;

    • • evaluation of the administrative organisation and internal control;

    • • interviews with relevant employees in the reporting of renewable energy;

    • • Location visits.

  • 5. A certificate verification statement shall state:

    • • the characteristics of the client including the account number in the client's register;

    • • the characteristics of the amount of renewable energy that has been entered, including account number of the inbuker in the register;

    • • a description of the work carried out (including locations visited);

    • • that a sufficient degree of assurance has been obtained that the amount of renewable energy in the register is in the appropriate units, broken down into species as defined in Annex III to the Renewable Energy Directive, and split into single- in the case of a material interest, double counting does not contain any misstatements;

    • • that a reasonable degree of assurance has been obtained that the sustainability characteristics of renewable energy have been correctly taken over;

    • • that a limited degree of assurance has been obtained from the mass balances that the rewritten renewable energy has not been re-sold as a sustainable one;

    • • a total judgment showing whether the accuracy of the data and information on the nature, origin and quantity of the biofuels booked, possible double-count and related data are accurate to sufficient degree of assurance the sustainability features of the relevant batch of renewable energy can be established;

    • • an indication of the inbookings for which the declaration does not apply.

  • 6. Inbook verification shall be completed by providing a certificate verification statement and placing an endorsement in the register by the inbook verifier for the inbookings, except those inbookings for which the The certificate verification statement is not valid.

  • 7. Both the inbuker and the inbook verifier keep a proper administration from the inbook verification and the inbook verification process.


B-Inbook verification in case of a supplier of electricity to road vehicles in the Netherlands

The inbook verifier shall provide, for the purpose of the inbook verification, an independent judgement aimed at providing a sufficient degree of assurance regarding the accuracy of the data and information on the amount of the rebooked electricity that the inbuker has entered in the register for. The inbook verification takes place on the basis of a verification plan called the materiality limit in Article 4.7 of the Decision apply with regard to the discovery of quantitative and qualitative deviations of material importance.

The inbook verifier uses the standard auditing processes such as document review, interviews, observations, and data checking of data and information from external sources of information. The aim is to collect and document sufficiently relevant evidence to be able to arrive at a verification statement.

It is important to have two elements.

The first is the verification of systems or the assessment of the administrative organisation. It is important to:

  • • Control of the system of collection of the position of the telephors of the supplied delivery points to the electricity connection;

  • • the manner in which the supplier of electricity takes place and the guarantee that the quantity of goods delivered to road vehicles in the Netherlands does not exceed the amount of electricity purchased in the same period;

  • • the way in which it is ensured that no deliveries other than road vehicles are counted in the Netherlands;

  • • control of the internal management measures or systems of the intruder;

  • • the calibration and maintenance of relevant meters and the correct conversion of factors to different units (if applicable);

  • • the manner in which the records are recorded from the records in the register.

Second, the data verification consisting of critical partial observations of the reported data based on the verification plan to arrive at a sufficient degree of certainty of the quantities of electricity booked and for the correct taking over the sustainability characteristics in the register.

  • 1. With respect to the creation of the inbooking verification statement, the inbook verifier is familiar with the administrative processes of the inbuker. In any case, the inbook verifier shall visit the main location where the administrative processes are documented.

  • 2. With respect to the nature of electricity, the energy content is stated in accordance with Article 1.2 .

  • (3) With regard to the quantity of electricity, the verification statement shall cover:

    • • a quantity of electricity in kWh supplied to road vehicles in the Netherlands during the relevant calendar year;

    • • on an amount of electricity in kWh that are based on Article 9.7.4.1 of the Act has been entered in the register.

  • (4) The declaration verification statement shall provide a risk analysis based on a survey covering at least the following elements:

    • • control of the customs and sales records and accounting records;

    • • evaluation of the administrative organisation and internal control;

    • • interviews with relevant employees in the reporting of renewable energy.

  • 5. A certificate verification statement shall state:

    • • the characteristics of the client including the account number in the client's register;

    • • the characteristics of the quantity of electricity entered in the register, including the account number of the inbuker;

    • • a description of the work carried out (including records consulted such as EDSN and CIR);

    • • that a sufficient degree of assurance has been obtained that the quantity of electricity collected in the register is in the appropriate units and periods, does not contain any material interest inaccuracies;

    • • a total judgment showing whether the accuracy of the data and information on the nature, origin and quantity of the electricity received can be determined with sufficient degree of certainty.

    • • and indication of the inbookings for which the declaration is not valid.

  • 6. Inbook verification shall be completed by providing a certificate verification statement and placing an endorsement in the register by the inbook verifier for the inbookings, except those inbookings for which the The certificate verification statement is not valid.

  • 7. Both the inbuker and the inbook verifier keep a proper administration from the inbook verification and the inbook verification process.


C-Inbook verification by a supplier of gaseous biofuel to transport in the Netherlands

The inbook verifier shall provide, for the purpose of the inbook verification, an independent judgement aimed at providing a sufficient degree of assurance with regard to the accuracy of the data and information on the nature, origin and the amount of the gaseous biofuel carried out, the possible double-count of this, and the associated durability characteristics that the inbuker has mentioned in the register. The inbook verification takes place on the basis of a verification plan called the materiality limit. Article 4.7 of the Decision , applies with regard to the discovery of quantitative and qualitative deviations of material importance.

The inbook verifier uses the standard auditing processes such as document review, interviews, observations, and data checking of data and information from external sources of information. The aim is to collect and document sufficiently relevant evidence to be able to arrive at a certificate verification statement.

It is important to have two elements.

The first is the verification of systems or the assessment of the administrative organisation. It is important to:

  • • assessment of procedures related to meter intake (inventory), in particular around the measurements at the end of the year;

  • • control of the internal management measures or systems of the incroaker.

  • • the system for taking over the correct durability characteristics of the guarantees of origin;

  • • the calibration and maintenance of relevant meters and the correct conversion of factors to different units (if applicable);

  • • the manner in which double-counting biofuels have been documented, as well as the appropriate declarations and sustainability proofs.

Second, the data verification consisting of critical partial observations of the reported data on the basis of the verification plan in order to achieve a sufficient degree of certainty of the quantities of gaseous biofuel and for the quantities booked appropriate acquisition of the sustainability characteristics and environmental characteristics in the register.

  • 1. With respect to the establishment of the commissioning verification statement, the inbook verifier is familiar with the administrative processes of the inbuker and the relevant physical situations at the locations covered by the sustainability system certified.

    The inbook verifier shall therefore:

    • • the locations from which gaseous biofuel is supplied to road vehicles in the Netherlands at least once during the initial investigation.

    • • the locations from which gaseous biofuel comes to road vehicles in each year in which declarations are issued if a substantial change has been made in those locations. This is based on a risk analysis that the inbook verifier is making.

    • • in any case, the main location where the administrative processes are documented.

  • 2. With respect to the nature of gaseous biofuel, the energy content shall be stated in accordance with Article 1.2

  • (3) In respect of the quantity of gaseous biofuel, the certificate verification statement shall cover:

    • • an amount of gaseous biofuel delivered to road traffic in the Netherlands during the relevant calendar year;

    • • on a quantity of gaseous biofuel that is based on Article 9.7.4.1 of the Act has been entered in the register.

  • (4) The declaration verification statement shall provide a risk analysis based on a survey covering at least the following elements:

    • • check that the guarantees of origin are still in the 'asset' status and are credited to the account of the NEA, as stated in the entry in the register;

    • • the control of the delivery records, the purchasing administration and the financial administration;

    • • control of previous declarations issued by a double counting verifier or a renewable fuel verifier;

    • • evaluation of the administrative organisation and internal control;

    • • interviews with relevant employees in the reporting of renewable energy;

    • • location visits, in particular to check the primary gas meters and the delivery meters.

  • 5. A certificate verification statement shall state:

    • • the characteristics of the client including the account number in the client's register;

    • • the characteristics of the amount of gaseous biofuel that has been booked, including the account number in the register of the inbuker;

    • • a description of the work carried out (including locations visited);

    • • that a sufficient degree of assurance has been obtained that the quantity of gaseous biofuel in the correct units, broken down into species as specified in Annex III to the Renewable Energy Directive, and split into single and limited units is obtained. double-counting does not contain any material interest inaccuracies;

    • • that a reasonable degree of assurance has been obtained that the sustainability characteristics of the gaseous biofuel have been correctly taken over;

    • • that a limited degree of assurance has been obtained from the mass balance that the gaseous biofuel inrecorded has not been re-sold as a sustainable one;

    • • a total judgment showing whether the accuracy of the data and information on the nature, origin and quantity of the gaseous biofuel carried, possible double-count and related data are accurate to sufficient degree of accuracy the durability characteristics of the gas-based biofuel intake can be determined;

    • • an indication of the inbookings for which the declaration does not apply.

  • 6. Inbook verification shall be completed by providing a certificate verification statement and placing an endorsement in the register by the inbook verifier for the inbookings, except those inbookings for which the The certificate verification statement is not valid.

  • 7. Both the inbuker and the inbook verifier keep a proper administration from the inbook verification and the inbook verification process.