F-gas audit for importers of equipment containing fluorinated greenhouse gases
F-gases, which include fluorinated greenhouse gases such as HFCs and PFCs, are commonly used in air conditioners, heat pumps, and other devices. These gases contribute significantly to global warming and pose a serious threat to the environment. As such, reducing the amount of F-gases and substances that deplete the ozone layer is crucial for protecting our planet. To this end, the European Commission has proposed new regulations aimed at reducing the use of F-gases in Europe.
Import regulation
General rules
In the sector of fluorinated greenhouse gases (fluorocarbons), European regulations apply. In the sector of fluorinated greenhouse gases (fluorocarbons), European regulations apply. Regarding F-gas, the "F-gas Regulation (EU, No. 517/2014)" applies, expanded to include numerous sub-regulations. A particular part of this Regulation relates to reporting and documentation requirements, such as registration, declaration of conformity when placing equipment containing F-gas on the market for refrigeration, air conditioning, and heat pumps, and verification of the same by an independent auditor.
For the purpose of phasing out the use of fluorinated greenhouse gases, individual producers and importers are allocated a quota for placing fluorocarbons on the market. The purpose of this measure is to ensure that the overall quantitative limit for placing fluorocarbons on the market was not exceeded.
Quota, license and declaration of conformity
Quota amounts are allocated to producers and importers of bulk F-gas (in containers and gas cylinders). The importer of equipment containing these substances must have a permit. This permit is an agreement between the quota holder (producer or gas importer) and the equipment importer. In this way, the 'quota holder' transfers part of the quota to the importer. Companies must enter their permits into the HFC registry (registration tool); otherwise, they are not valid for equipment import.
The equipment importer prepares a Declaration of Conformity, confirming that they have the necessary permits and quota.
Why is F-gas audit necessary?
The importer maintains documentation on deliveries with details about the shipments (type of model, number of units per model, amount of substances in grams, total quantity in CO2 equivalent, etc.). This information must be entered into the EU reporting system (F-gas web portal). The regulator has stipulated that the importer’s documentation and declarations of conformity must be verified by an independent auditor. Uploading data to the F‑gas portal and completing the audit must be done by 31 March each year.
Please note: there is a threshold of 100 tonnes of CO₂ equivalent for the obligation to verify the declaration of conformity and submit the verification results to the European Commission.
Forvis Mazars in Croatia has extensive experience in performing F-gas audits and will gladly help with coordinating the necessary work and audit approach to ensure compliance with these regulations.
Want to know more?