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

Importers of equipment containing F-gases are subject to specific reporting and documentation requirements, as mandated by European regulations and Dutch legislation. The F-gas regulation applies to the fluorinated greenhouse gas sector, and includes sub-regulations related to reporting and documentation requirements, such as registration, declaration of conformity, and verification by an independent auditor. This is to ensure that the total quantitative limit for placing fluorocarbons on the market is not exceeded.

To implement the gradual phasing-out of F-gases, individual producers and importers have been allocated quotas for placing fluorocarbons on the market.

Quota, license and declaration of conformity

The importer of equipment containing F-gases must have a permit, which is an agreement between the quota holder (producer or importer of the gas) and the importer of the equipment. The importer must also provide a declaration of conformity, stating that they have the necessary permits and quota.

Why is F-gas audit necessary?

The importer is responsible for maintaining documentation of deliveries, including information about the model type, number of units per model, and the quantity of substances in grams, among other details. This information must be entered into the reporting system made available on the F-gas portal. The regulator has mandated that the importer's documentation and declaration of conformity must be checked by an independent auditor. Both the entry into the F-gas portal and the auditor's audit must be completed by March 31st of each year.

It's worth noting that a declaration of conformity check is only mandatory for importers who exceed a threshold value of 100 tons of CO2 equivalent. Mazars in Croatia has extensive expirienece in performing F-gas audit and will gladly help with coordinating the necessary work and audit approach to ensure compliance with these regulations. 

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