HCFC report final -AAC - Sept10.doc

8/18/2019 HCFC report final -AAC - Sept10.doc

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Audit and Verifcation to Determine the HCFC Consumptionor the period 2009 to 2010

and to Create the NationalTable o Contents aseline in line !ith the "eduction and#hase $ut %chedule

ContentsI. EXECUTIVE SUMMARY......................................................................................4

II. INTRODUCTION AND VERIFICATION METHODOLOGY.....................................11

A.1. HCFC CHARACTERISTICS......................................................................11

A.2. HCFC USES...........................................................................................11

A.3. HCFC PHASEOUT..................................................................................13

A.4. THE MONTREAL PROTOCOL.................................................................13

A.5. THE HCFC AUDIT..................................................................................14

III. PROCEDURES IN THE PHILIPPINES FOR ISSUANCE OF IMPORT QUOTA AND

EXPORT ALLOWANCE...........................................................................................18

IV. VERIFICATION RESULTS AND FINDINGS.........................................................21

V. CONCLUSION a! RECOMMENDATIONS.........................................................31

A"# A................................................................................................................. $$$

Center or &n'ironmental %tudies and (ana)ement* +nc,1


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and to Create the NationalTable o Contents aseline in line !ith the "eduction and#hase $ut %chedule

List of Tables

Ta%&" 1 S'((a)* +, HCFC C+-'(/$+ 200.......................................................5

Ta%&" 2 S'((a)* +, HCFC C+-'(/$+ 2010......................................................5

Ta%&" 3 S'((a)* +, C+-'(/$+ 200 a! 2010 a! /" Pa-" +'/ a-"&$"....

Ta%&" 4 ODP "'$6a&"(/........................................................................................7

Ta%&" 5 L$-/ +, HCFC a! /"$) '-"-.....................................................................12

Ta%&" Pa-"+'/ S9"!'&" ,+) HCFC.................................................................13

Ta%&" 7 HCFC I(+)/a/$+- ") 9+(a*: 200..................................................21

Ta%&" 8 HCFC I(+)/a/$+- ") 9+(a*: 2010..................................................22

Ta%&" R"9+)! +, A))$6a& +, S$("/- +, HCFC22 /+ T")(+ E;$"")$; ,)+(

Ma)9 /+ Ma* 2010..............................................................................................24

Ta%&" 10 R"9+)! +, A))$6a& +, S$("/ +, HCFC22 /+ C+"&& $ 200...............25

Ta%&" 11 HCFC C+-'(/$+ +, /" P$&$$"- 2002010.................................2

Ta%&" 12 S'((a)* HCFC C+-'(/$+ 2002010............................................31

List of Figures

F$;')" 1. I(+)/a/$+ +, HCFC..............................................................................20



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and to Create the National-ist o Acron.ms aseline in line !ith the "eduction and#hase $ut %chedule

List of Acronyms

BOC - Bureau of Customs

CCO - Chemical Control Order

CDA - Cooperatives Development Authority

CESM - Center for Environmental Studies and Management, Inc

C!C - Chlorofluorocar"ons

C#C - Certificate of #on-coverage

CO$ - Certificates of $egistration

DAO - DE#$ Administrative Order

DE#$-EMB - Department of Environment and #atural $esources-Environmental

Management Bureau

D%I - Department of %rade and Industry

ECC - Environmental Compliance Certificate

&C!C - &ydrochloroflourocar"ons

&!Cs - &ydrofluorocar"ons

&'M's - &C!C 'hase out Management 'lans

&S - &armoni(ed System

IEI$D - Entry and Internal $evenue Declaration

MSDS - Material Safety Data Sheet

OD' - O(one Depletion 'otential

ODS - O(one Depleting Su"stances

'OD - 'hilippine O(one Des)

'SIC - 're-shipment Importation Clearance

$AAS - $ecord of Actual Arrival of Shipment

SD* - Supplemental Declaration on *aluation

SEC - Securities and E+change Commission

Center or &n'ironmental %tudies and (ana)ement* +nc,/


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and to Create the National&ecuti'e %ummar. aseline in line !ith the "eduction and#hase $ut %chedule

EXECUTIVE SUMMARY

%his report presents the results of the &ydroChloro!louroCar"ons &C!C Audit $eport,

.hich verifies and su"stantiates the #ational &ydroChloro!louroCar"ons consumption for

the year /001 and /020 as compiled "y "oth the 'hilippine O(one Des) and the Bureau of

Customs and provides the "asis for the "aseline 3uantity for the eventual 'hase-out of

&C!C use in the country "y /040 %his report also revie.s the e+isting regulatory frame.or)

for the documentation of &C!C importation and use in the country and provides insights on

ho. the current system may "e improved

%he follo.ing discussions highlight the summary of the &C!C consumption for the 5ear

/001 and /020 %he essential issues identified "y the CESM, Inc team from the revie. of

the e+isting regulatory frame.or), together .ith the corresponding recommendations and

the comments made "y the 'hilippine O(one Des) are also discussed

A, HydroChloroFlouroCarbons (HCFC) Consumption

Department of Environment and #atural $esources Administrative Order DAO num"er

/004-06, the Chemical Control Order on O(one Depleting Su"stances ODSs, defines ODS

consumption as the sum of production plus imports minus e+ports of ODSs In the same

definition, the amount recycled and reused is not defined as production Since the

'hilippines does not produce and e+port ODSs, the country7s consumption is e3uivalent to

imports as measured "y OD' .eight

&C!C importation data is thus e3uivalent to its consumption data Importation data may "e

ta)en from the data of importations su"mitted to the DE#$ 'hilippine O(one Des) or from

the data of ODS shipments that arrive at 'hilippine ports from the Bureau of Customs

Data"ase 8hile the CCO has "een in force since /004, records sho. that there are still

&C!Cs that enter the country .ithout the re3uired documents "eing complied .ith "y the

importer %hese are "orne out "y the follo.ing ta"les9

Center or &n'ironmental %tudies and (ana)ement* +nc,


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Table 1 %ummar. o HCFC Consumption 2009

Substance

2009 (in actual kg)

Approved PSIC

Actual ArrivalActual Distribution

based on SubmittedDistribution Reports

As Reported bCompan in t!e

RAAS

As Indicated int!e attac!ed

I"IRD

As Reportedb #$C

TOTAL HCFC-22 2,552,318.50 1,790,537.40 1,740,713.40 1,898,575.00 1,195,786.90

TOTAL HCFC -123 63,125.00 22,000.00 33,000.00 44,700.00 0.00

TOTAL HCFC 141B 576,950.00 382,040.00 367,350.00 417,350.00 304,760.00

TOTAL 3,192,393.5 2,194,577.40 2,141,063.40 2,360,625.00 1,500,546.90

Table 2 %ummar. o HCFC Consumption 2010

Substance

2010 (in actual k!

Approved PSIC

Actual Arrival Actual Distributionbased onSubmittedDistribution

Reports

As Reported bCompan in t!e

RAAS

As Indicated int!e attac!ed

#$C I"IRD %orm

As Reportedb #$C

TOTAL HCFC-22 3,053,503.00 1,897,937.40 1,857,044.00 2,043,847.00 1,716,484.90

TOTAL HCFC-123 129,550.00 79,550.00 110,357.50 103,073.00 81,396.90

TOTAL HCFC-141B 583,110.00 333,000.00 336,190.00 447,060.00 216,133.20

TOTAL 3,766,163.00 2,310,487.40 2,303,591.50 2,593,980.00 2,014,015.00

%he approved 're-shipment Importation Clearance that is issued "y the 'hilippine O(one

des) should "e the "asis for the entry of &C!C that enters the 'hilippines and should have

"een chec)ed "y Customs "efore the &C!Cs are released %hese 'SIC are "ac)ed "y an

invoice for the amount applied for &o.ever, sometimes the shipments under one 'SIC may

not reach the 'hilippines .ithin the valid period hence another 'SIC is applied for and

issued %here are also instances .hen the company uses a 'SIC applied for the previous

year in a particular shipment, .hen that shipment arrives overly late%his e+plains the large

'SIC value for some years as compared to the $AAS It is the other values, ie the $ecord

of Actual Arrival, the IEI$D, and the BOC data"ase figures, that should have "een

e3uivalent %he $ecord of Actual Arrival of Shipment $AAS should "e su"mitted "y the

firms in the ne+t 'SIC application after the shipment arrives %his should "e e3uivalent to the

Bureau of Customs form that is attached to the $AAS or .hat is )no.n as the Import Entry

and Internal $evenue Declaration IEI$D !orm BC !orm /:;, .hich includes the

Supplemental Declaration on *aluation SD* form %his form is re3uired for the clearance of

all importations at the Bureau of Customs and accompanies the Bill of


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Commercial Invoice, the 'ac)ing


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SS'AC"2009

(in actual kg)200

(in actual kg)Average

(in actual kg)Comments

importation o% Ron C!ing Import

"8port 'rading (22./ kg) andCelestial Star 5arketing (4/.2kg)1

'$'A* +C,C -2/ .300100 24.39100 85,249.50

200 includes 2.324 kg importedb 5an!attan 7it! PSIC IIC-09-/09C. 2.000 kg imported b Delsain April. and .000 kg (:.000 kgin 6une and 2.000 kg inDecember) imported b,lavorcrest Int;l1 Corp1

'$'A* +C,C # 94.:40100 3.0:0 471,355

2009 includes 20.000 kg (6ul).

20.000 kg (September) and.900 kg (PSIC IIC-09-/:)imported b '!ermo "ngineeringSuppl Corp1 It also includes3.00 kg (PSIC IIC-09-//#)and 2.000 kg (PSIC IIC-09-0#) imported b Delsa1

'$'A* 2.3.0100 2.::.304100 2,544,273.00

%he average consumption of &C!C of the 'hilippines for /001 and /020 is thus

2,544,273.00 kilograms pr yar o! HCFC and its "lends or an e3uivalent of 2;/6?@60?@

OD' tons

Table $D# e4ui'alent

SUSTANCE

200

A6")a;"


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%he ma>or o"servations noted in the implementation of the e+isting regulatory frame.or)

for the year /001 to /020 are as follo.s9

#gistration to import HCFC

• %.o companies, $on-Ching Import-E+port %rading and Celestial Star Mar)eting

.ere a"le to import &C!C even .ithout registration

#ord o! tual rri$al o! *hipmnt

• %he $AAS should "e su"mitted after the actual arrival of the shipment &o.ever,

since there is no compulsion to su"mit the same, these are su"mitted together

.ith the ne+t 'SIC application of the importer &ence, some $AAS may "e

missing although a 'SIC may have applied for and used

• It is of vital importance that the 'SIC must "e used for the shipment that .as

applied for %he audit team at first thought that some 'SICs may have "een used

t.ice or some shipments enter the country .ithout a 'SIC &o.ever, after dou"le

chec)ing the data, only one shipment from a registered company appear to have

entered .ithout a 'SIC application and the rest had 'SICs "ut the arrivals iof

shipments .ere not reported through a $AAS

o %he confusion arose "ecause companies >ust had too many approved

'SICs and the shipment dates varies or some 'SICs may not have "een

used at all !or instance, companies had :@ more &C!C tonnage .ith

approved 'SIC than .hat arrived in the Bureau of Customs in /001 %his

rose to 4@ in /020o Companies su"mit $AAS only as attachments in their ne+t application for

'SIC !or companies .ith many shipments, these may have "een

overloo)ed It is clear though that the CCO mandates that a $AAS should

"e su"mitted upon arrival of the shipment and not as attachment in the

ne+t application for 'SIC

ppliation !or +*C



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• Amounts applied for in 'SIC do not often correspond to the amounts recorded as

arrived in the $AAS or the IEI$D for a particular year, since, in /001 and /020,

the 'OD allo.ed for 'SIC issued the previous year to "e used as long as these

are still valid %his has no. "een discontinued "ut this is the single most difficult

part to audit, particularly "ecause the 'SICs for /001 may "e found in /006 or

even /00?, .hich .as allo.ed

• %he enforcement of the CCO for ODS specifically for &C!C seems to "e la+, .ith

some shipments .ithout 'SIC "eing allo.ed "y the Bureau of Customs to enter

the country

o Some companies .ho have importations of &C!C, such as $on Ching

%rading and Celestial Star Mar)eting appear not to have registered as an

importer nor applied for 'SIC at all and are no. the su">ect of cases

pending .ith the


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Delsa7s Septem"er /@, /001, Octo"er ;, /001, and May 26, /020

importations of &C!C-//,

Manhattan7s anuary /6, /001 importation of &C!C-//

%hermo Engineering7s April /, /001 and #ovem"er /4, /001

importation of &C!C-//

!lavorcrest7s Octo"er 24, /020 importation of &C!C-2/: .hich

.as 2/,000 )g over the approved shipment amount,

%hermo engineering7s March 22, /001, une 21, /001 and

Decem"er 24, /020 importations of &C!C-2/:

Manhattan7s !e"ruary 4, uly 2@, and #ovem"er /4, /001

importations of &C!C 242B

%hermo Engineering7s !e"ruary /:, /001 and anuary 21, /020

&C!C-242B importations

Delsa7s #ovem"er 2/, /020 importation of &C!C 242B

Multipfle+7s Septem"er 1, /020 importation of &C!C 242"

• %he distri"ution reports that are re3uired to "e attached .ith the 'SIC are most

often incomplete since the )ind of usage of &C!C is not regulated, there seems

to "e no impulse to )eep accurate records of dis"ursement of these to the end

users

"-C and &# rords

• %he BOC seems to allo. the entry of shipments even .ithout a 'SIC as

evidenced "y the records a"ove BOC documents and records often contradict

the date in the attached IEI$D does not match the records in their data"ase A

shipment may have an arrival date "ased on the $AAS that is three .ee)s from

the registry date in the data"ase of the BOC !or companies .ith many

shipments, it is often difficult to determine .hich 'SIC and .hich $AAS can "e

matched .ith the corresponding entry in the data"ase

• %here are shipments that have complete BOC documents attached to the $AAS

"ut do not appear in the BOC data"ase please see ta"le :



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and to Create the National+ntroduction and Verifcation (ethodolo). aseline in line !ith the "eduction and#hase $ut %chedule

. INTRODUCTION AND VERIFICATION METHODOLOGY

A,1, HCFC CHA"ACT&"+%T+C%

&ydrochlorofluorocar"ons &C!Cs are o(one depleting su"stances ODS controlled "y the

Montreal 'rotocol on Su"stances that Deplete the O(one


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addition, $-// is a greenhouse gas and the manufacture of $-// results in a "y-product

&!C-/: that contri"utes significantly to glo"al .arming Some of the other &C!Cs are as

follo.s9

Table -ist o HCFC and their uses

Chemical

#ame

OD' Fse

&C!C-// 00@@ Fsed as a refrigerant in several applications such as unitary

air conditioners, cold storage, retail food refrigeration

e3uipment, chillers, and industrial process refrigeration Also

used in smaller 3uantities as a "lo.ing agent for certain

foam applications and as a propellant in aerosols

&C!C-242" 022 &istorically used as a "lo.ing agent in rigid polyurethane

foams and integral s)im foams and in aerosol solvent

cleaning applications %o "e 'hased out in /02:

&C!C-24/" 00;@ Fsed as a "lo.ing agent in e+truded polystyrene "oard

stoc) Also used in small 3uantities in refrigerant "lends as a

retrofit refrigerant for applications such as motor vehicle airconditioners that previously used C!C-2/

&C!C-2/: 00/ Fsed in centrifugal chillers and porta"le fire e+tinguishers

&C!C-2/4 0026 Fsed in some sterilant mi+tures and as a mi+ture component

in some C!C-2/ drop-in replacements $eplaces C!C-224 in

some heat pumps and special air

conditioning e3uipment

&C!C Blends9

&C!C-//@ca

and &C!Cc"

00/@-

00::

Fsed as a solvent, an aerosol solvent, and in small

3uantities in the adhesives, coatings, and in)s sector &C!C-

//@ caGc" is a mi+ture of the t.o isomers &C!C-//@ca and

&C!C-//@c" typically in a 4@G@@ "y .eight ratio

&C!C-/2 004 Fsed as a refrigerant in highly speciali(ed cooling loops



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A,/, HCFC #HA%&$7T

In Septem"er /00?, the 'arties to the Montreal 'rotocol accelerated the phase-out schedule

for these chemicals through Decision HIHG; Developing countries operating under Article @

of the 'rotocol Article @ countries no. have to free(e "y /02: their &C!C production and

consumption to the average of their /001-/020 levels, follo.ed "y a 20 percent reduction "y

/02@, a :@ percent "y /0/0, a ;?@ percent "y /0/@, and a 200 percent phase-out "y /0:0

.ith /@ percent allo.ed, if necessary, for servicing e+isting e3uipment until /040 %he

same decision re3uires developed countries to accelerate their phase-out schedule "y 20

years to completely eliminate &C!Cs "y /0/0 .ith 0@ percent allo.ed, if necessary, for

servicing e+isting e3uipment until /0:0

%he schedule for Article @ for developing countries country phase-out for production and

consumption of &C!C in ta"ular form is as follo.s9

Table 3 #hase8out %chedule or HCFC

Schedule 5ear

Baseline Average of /001 and /020 importation

!ree(e 2 anuary /02:

20 reduction 2 anuary /02@

:@ reduction 2 anuary /0/0

;?@ reduction 2 anuary /0/@

1?@ reduction 2 anuary /0:0

/@ of "aseline averaged over 20 years

allo.ed, if necessary, for servicing of

refrigeration and air conditioning e3uipment

until /040Annual Average of /@ of &C!C

2 anuary /0:0-:2 Decem"er /0:140

Center or &n'ironmental %tudies and (ana)ement* +nc,1/


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"ase level allo.ed for servicing

%otal phase-out 2 anuary /040

%he decision also directed the E+ecutive Committee of the Multilateral !und to assist in the

preparation of &C!C 'hase Out Management 'lans &'M's

A,, TH& ($NT"&A- #"$T$C$-

T" M+/)"a& P)+/+9+& + S'%-/a9"- /a/ D"&"/" /" O?+" La*") $- a

$/")a/$+a& a;)""("/ @$9 @a- 9)"a/"! $ 187 $ )"-+-" /+ /" /$$; +,

/" -/)a/+-")$9 +?+" &a*"). T" /)"a/* @a- +""! ,+) -$;a/')" + S"/"(%")

1: 187 a! "/")"! $/+ ,+)9" + a'a)* 1: 18. S$9" /": $/ a- '!");+"

B6" )"6$-$+-: $ 10 : 12 : 15 : a! 1 ust the

Montreal 'rotocol7s &C!C phase out schedule to accelerate the phase-out of production and

consumption of &C!Cs %his decision .ill result in a significant reduction in o(one depletion

as .ell as in glo"al .arming

A,, TH& HCFC A7D+T

CESM, Inc has performed the agreed-upon procedures as specified in the Scope of 8or)

provided for in the %erms of $eference in the Contract and in accordance .ith the 'hilippine

Standard on Auditing 1/0, Engagements to 'erform Agreed-Fpon 'rocedures $egarding

!inancial Information, .hich esta"lishes the standards and provides guidance on the

auditor7s professional responsi"ilities .hen an engagement to perform agreed-upon

procedures regarding financial information is underta)en and on the form and content of the

report that the auditor issues in connection .ith such engagement

%he %eam conducted the follo.ing tas)s as part of the audit plan9

%AS 20 Mo"ili(ation and determination of 8or) 'lan



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%he team met initially .ith the mem"ers of the 'hilippine O(one Des) to determine the

frame.or) for the study, finali(e the scope, complete the methodology for data gathering and

analysis, and determine the parameters of the e+ternal revie. %he Chemical Control Order

as .ell as the 'SIC documentations .ere studied and revie.ed An inception report .as

su"mitted to the 8orld Ban) for $evie.

%AS /0 %est of Controls

An assessment .as then made "ased on an informed understanding of the e+isting

regulatory process .ith regards to &C!C importation and use %his included the follo.ing9

i 'reliminary revie. through intervie.s and revie. of regulations = the mem"ers of the'hilippine O(one Des) and mem"ers of the enforcement arm of the Bureau of

Customs .ere intervie.ed in this case

ii $evie. of system documentation = each of the su"missions as part of the

$egistration of importers and of the application for 'SIC .as revie.ed for the

auditors to "e familiar .ith the documents

iii %ransaction 8al)-%hrough

iv Identification of Control 'rocedures - %he final output of this test is the determination

of the ris)s of the process or the possi"ility that some &C!C importation is

uncontrolled or passes undetected into the country

%AS :0 Su"stantive %ests GMain Audit

%he main audit proper .ill loo) at all the importation and e+port data .ith the 'hilippine

O(one Des) first and chec) these figures against the Bureau of Customs data and the data

.ith the importer7s records if needed !irst, each importation shall "e chec)ed in order todetermine if the importations are legal %he tests are as follo.s

i Chec) if the importer is registered to import &C!C

ii Chec) if importations are covered "y a 'SIC

iii Chec) if 'SICs are accompanied "y the follo.ing documentsGinformation9

2 Application for 'SIC

/ 'roof that application fees are paid



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: Copy of the Material Safety Data Sheet MSDS from the manufacturing firm

every time an importer applies for clearance of a ne. chemical

4 'hotocopy of the 'ro-forma Invoice

@ Description of the applicants handling procedure, safety precautions and

emergency response for the chemical

; Original accomplished copy of the $ecord of Actual Arrival of Shipment

accompanied "y a photocopy of the Bill of ect .hich .ill "e validated as against BOC records

After.ards, each importation shall "e chec)ed against BOC records in order to see if the

figures match In the BOC records, some &C!C importations may "e la"eled as a different

su"stance %he auditors included all items under the same &S &armoni(ed System code

for each )ind of &C!C as provided under the 8orld Customs Organi(ation



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!or non-matching figures, the records of the importer .ill "e chec)ed, including, "ut not

limited to, "ills of lading, shipment records, storage and .arehouse records, and records of

loss, if any Each audit o"servation shall "e noted and recorded and provided in the final

report

%AS 40 Conduct of 'olicy and Management $evie.

!inally, the team .ill loo) into the policies and procedures "eing implemented in the BOC

and the 'hilippine O(one des) %he findings or audit o"servations in the first three tas)s

shall also "e distilled and revie.ed in order to

a Determine if the o">ectives of the pro>ect have "een met

" ect to meet its planned commitments

under the Montreal 'rotocol and other agreements

%he verification .ill "e carried out "ased on the follo.ing sources of information

• 'SIC issued "y the 'OD-EMB and $ecords of Actual Arrival Shipment $AAS

su"mitted "y the &C!C importers to the 'OD-EMB

• $AAS su"mitted "y the importer

• Data maintained "y the Bureau of Customs and

• &C!C arrival data retained "y importers ie actual &C!C import data

8hile the Baseline .ill "e "ased solely on the &C!C "eing imported into the country, it is

li)e.ise important that the auditor loo) into the documents su"mitted "y the importer

regarding the disposal of its stoc)s in order to verify if the imported amounts are in order

Based on the auditors7 e+perience in the audit of other ODS su"stances in the country, the

disposition reports are a vital source of important information for independently verifia"le

information ect and to recommend the specific legal instruments necessary to effect the

free(e and eventual reduction of &C!C use from /02: and "eyond



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%o complete the audit an understanding of the manner "y .hich &C!C is used in the country

must "e understood In order to import or use &C!C in the country, several documents are

re3uired to "e accomplished and su"mitted, from .hich the EMB-OLO#E des) .ill

determine .hether to issue a 'SIC for a set amount of &C!C to "e imported Disposition

reports are re3uired of the importer for the previous shipments made


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and to Create the National#hilippine #rocedures aseline in line !ith the "eduction and#hase $ut %chedule

. PROCEDURES IN THE PHILIPPINES FOR ISSUANCE

OF IMPORT QUOTA AND EXPORT ALLOWANCE

'hilippine regulations on &C!C importation and consumption are "ased on the

Chemical Control Order for o(one depleting su"stances or DE#$ Administrative

Order DAO /004-06, .hich declares as the policy of the State to regulate, control,

restrict or prohi"it the import, e+port, use, manufacture, distri"ution, processing,

storage, possession and sale of O(one- Depleting Su"stances to a"ate or minimi(e

their ris)s and ha(ards to the stratospheric o(one, pu"lic health, and the

environment &C!C has "een identified as one of these su"stances

Based on the CCO, any person or corporation, .ho imports an ODS such as &C!C

for any industry or activity must register .ith the Department through the Bureau

Certificates of $egistration are valid only for one 2 year and are issued for specific

ODS chemicals "eing imported It is, therefore, re3uired that the same "e rene.ed

every year Such Certificates may "e issued upon completion or su"mission of the

follo.ing9

a Duly accomplished registration form

" Copy of the Environmental Compliance Certificate or Certificate of #on-coverage

issued "y the appropriate office of the Department

c 8hether the applicant is an Importer-Distri"utor or an Importer-End user

d Certified copy of the Securities and E+change Commission SEC, Cooperatives

Development Authority CDA, or Department of %rade and Industry D%I

$egistration and updated list of its officers

e Copy of the Material Safety Data Sheet MSDS from the manufacturing firm

every time an importer applies for registration of a ne. chemicalf Description of the applicants handling procedure, safety precautions and

emergency response for the chemical and

g Other information andGor documents as may "e re3uired "y the Department and

the Bureau

After registration, registered importers must secure a pre-shipment importation

clearance 'SIC from the EMB- O(one Des) prior to the entry of any shipment of

&C!C Any shipment not covered "y an importation clearance shall "e deemedillegally imported and shall "e confiscated and forfeited in favor of the Kovernment



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from the legitimate &C!C importers, and the importation data from the Bureau of

Customs

Currently, there is no e+port of &C!C "ased on records of the BOC Import uotas

have yet to "e esta"lished since the !ree(e to "aseline levels has not yet "een put

into effect in the country &o.ever, .ith the definition of the "aseline "ased in this

audit, import 3uotas shall "e enacted "y the 'OD

Figure 1. Importation of HCFC



22/58



Based on the figure a"ove, there are four sources of data for the consumption, the

'SIC, the IEI$D, the $AAS, and the Data"ase of BOC


Process Flow Reference Documents

POD-Registered Importer-

Distributor applies for a Pre-

Shipment Importation

Clearance from the POD

POD issues the PSIC to

the importer (valid for six

months

• Proo% t!at application %ees are paid<

• 5SDS

• Pro-%orma Invoice<

• Description o% applicant;s !andling

procedure. sa%et precautions andemergenc response %or t!e c!emical<

• Record o% Actual Arrival o% S!ipment

accompanied b a p!otocop o% t!e #illo% *ading issued b t!e Carrier(s!ipping=transport contractor) o% t!emost recent importation

• Summar o% 'ransactions o% t!e most

recent importation clearance issued ont!e same c!emical applied %or

• Import "ntr and Internal Revenue

Declaration<

• *ist o% Intended #uers and=or "nd-

PSIC

The Importer submits a copy of the

PSIC to the Bureau of Customs

Shipment Comes; importer submits

the Import Entry and Internal

Revenue Declaration Form (IEIRD) to

BOC and the Record of Actual Arrival

of Shipment (RAAS) to POD

IEIRD

RAAS

Shipment details recorded in official

database of BOC

DATABASE

ENTRIES

with HCFC


23/58


and to Create the NationalConclusion and "ecommendations aseline in line !ith the "eduction and#hase $ut %chedule

. VERIFICATION RESULTS AND FINDINGS

%he &C!C Audit included 2; companies .hich .ere importing &C!C in /001 and /020, t.o

of .hich .ere not registered and one .hich .as registered "ut did not ma)e any

importations %he follo.ing ta"le provides an indication of the amount of &C!C transacted

per company and also sho.s the discrepancies "et.een the 'OD Data "ased on 'SIC,

the importers data "ased on BOC documents of the items that arrived and the BOC data

"ased on their data"ase %he distri"ution data is also appended, "ut this is some.hat the

most unrelia"le of the sources of information, since data is not usually diligently chec)ed and

most are >ust made in order to conform to the regulations

Table 6 HCFC +mportations per compan.* 2009

Substance Compan

2009 Importations in actual >g

ApprovedPSIC

Actual Arrival ActualDistributionbased onSubmittedDistribution

Reports

As Reportedb Compan

in RAAS

As Indicatedin t!e

attac!edI"IRD ,orm

As Reportedb #$C

HCFC-22 Concepcion-Carrier 4.:0100 :9

'!ermo "ngineeringSuppl Corp1

.04./100 3/9.:100 :9.3:2100 3:3.2:100 /.3310

>elargo .:02100 .:02100 .:02100 :0.22100 4.:10

+e8agon

Connell #rot!ersCo1

/2.//:100 292.393190 292./93190 294.20100 4.4:10

Central7orld"nterprises Inc1

Delsa C!emicals :00.2/140 0.:140 0.:140 9.02100 /.400120

5an!attanC!emical Corp1

.209100 /09.0/100 /09.0/100 /24.2:100 /02.4:10

Ron-C!ing Import"8port 'rading

Celestial Star5arketing

TOTALHCFC-22

2,552,318.50 1,790,537.40 1,740,713.40 1,898,575.00 1,195,786.90

HCFC-123


0.000100 0.000100 0.000100 .300100


0.324100 .000100 .000100 .000100

Delsa C!emicals 2.00100 .000100 4.000100 0.000100

,lavorcrest Int?lCorp

2.000100

*inde P!il1 Inc1

Center or &n'ironmental %tudies and (ana)ement* +nc,2/


24/58



TOTALHCFC-123

63,125.00 22,000.00 33,000.00 44,700.00 0.00

HCFC-141B


239.940100 222.40100 20/.00100 0.940100 /9./0100

+e8agon .00100 0 0

'rans @orld 'radingCo1

20.340100 0 0 20.340

>elargo .:00100 0 0 .00100 .:00100


20.000100 :0.000100 :0.000100 20.000100 9/.334100

Delsa C!emicals 2/.440100 99.90100 0/.940100 .440100 42.944100

Connell #rot!ersCo1

5ulti%le8 RC P!ils1Inc1

TOTALHCFC141B

576,950.00 382,040.00 367,350.00 417,350.00 304,760.00

TOTAL 3,192,393.50 2,194,577.40 2,141,063.40 2,360,625.00 1,500,546.90

Table 5 HCFC +mportations per compan.* 2010

Substance Compan

2010 "#$%&tati%n' in actual k

ApprovedPSIC

Actual Arrival ActualDistributionbased onSubmittedDistribution

Reports

As Reportedb Compan

As Indicatedin t!e

attac!edI"IRD %orm

As Reportedb #$C

HCFC-22'!ermo "ngineeringSuppl Corp1

.3./22140:0.3/0140 00.:::140

:0.3/100 34:.3410

>elargo

+e8agon 29.03/140 2.99190 2.99190 3.0:100 2.2:100

Connell #rot!ersCo1

9.942100 3.:30100 //.91:0 //.20100 :0.224140

Central7orld"nterprises Inc1

:0.42100 4.40100 4.40100 4.40100 :.0:41:0

Delsa C!emicals .02.99100 94.39100 99.22100 4/.34100 40./1/0


4.32100 /39.240100 /39.240100 /39.:40100 2:2./910

Ron-C!ing Import"8port 'rading

22./100

Celestial Star5arketing

4/.2100

TOTALHCFC-22 3,053,503.00 1,897,937.40 1,857,044.00 2,043,847.00 1,716,484.90



25/58



HCFC-123


//.440100 23.440100 9.32140 //.440100 /2.0190

5an!attan

C!emical Corp1 /.000100 2.000100 24.04100 2.000100 2:.94100

Delsa C!emicals 22.000100 :.000100 3.00100 .000100 :./00100

,lavorcrest Int?lCorp

/:.000100 .000100 .000100 .000100 :.400100

*inde P!il1 Inc1 9.42/100

TOTALHCFC-123

129,550.00 79,550.00 110,357.50 103,073.00 81,396.90

HCFC-141B


2.200100 :.400100 :.400100 /.00100 :.:04100

+e8agon

'rans @orld 'radingCo1

>elargo


:0.000100 00.000100 20.000100 20.000100 9:.30100

Delsa C!emicals :.300100 0 0 /.00100 0

Connell #rot!ersCo1

93.20100 :.400100 4.:90100 :.:0100 32.3120

5ulti%le8 RC P!ils1Inc1

20.000100 0 0 0.000100 0

TOTAL

HCFC-141B

583,110.00 333,000.00 336,190.00 447,060.00 216,133.20

TOTAL 3,766,163.00 2,310,487.40 2,303,591.50 2,593,980.00 2,014,015.00

A- -"" ")": $ +&* /@+ $-/a9"- @")" /" a(+'/- a&$"! ,+) $ PSIC "'a& /+

/" a(+'/ /a/ a))$6"! a99+)!$; /+ RAAS: /a/ +, "*&a);+ $ 200 ,+) HCFC22

a! T")(+ E;$"")$; $ 200 ,+) HCFC 123. H+@"6"): %+/ a! !$-9)"a9$"-

$ /" RAAS a! /" OC a))$6a& !a/a . T$- @a- )$(a)$&* %"9a'-" /"-"

a!!$/$+a& a(+'/- '-"! PSIC- $--'"! $ 2007 ,+) /"-" $(+)/a/$+- )"9+)!"! $

/" OC !a/a%a-" %'/ aa)"/&* @$/+'/ RAAS a! IEIRD. T"-" -$("/-

/")",+)" "/")"! /" 9+'/)* &a@,'&&*: $.". @$/ PSIC: %'/ /" RAAS @a- +/-'%($//"! a- a)/ +, /" )"9+)!-.

T" POD a&-+ )+6$!"! *"a)&* -'((a)* /a%&"- -'%($//"! %* /" 9+(a$"- $

@$9 /"-" a!!$/$+a& -$("/- a"a) +@"6"): /"-" @")" +/ /a=" $/+

9+-$!")a/$+ %* /" a'!$/+)- -$9" /"-" @")" +/ /" !+9'("/- -/$'&a/"!

'!") /" &a@- +, /" 9+'/)*: I." '!") /" CCO.

AUDIT FINDINGS AND OBSERVATIONS



26/58



%he audit team found that in order to come up .ith a relia"le figure for the consumption of

&C!C in the country, it has to rely on not >ust one "ut all sources of data that may yield

&C!C consumption

%he least relia"le source of data is the 'SIC "ecause of the reasons provided a"ove page

21 %his is sometimes perple+ing "ecause the 'SIC is supposed to "e already "ac)ed up

"y an invoice and should "e an indication of the actual amount of shipment &o.ever, it

should "e recogni(ed that shipments do sometimes get "ogged do.n and do not arrive as

scheduled &ence, a ne. 'SIC has to "e applied for %he audit team used the 'SIC to find

out .hether or not a particular shipment .as authori(ed or valid %here .ere several

shipments found .ithout a 'SIC as .ill "e discussed "elo. In the auditing of figures, the

team .as more li"eral most of the dates of arrival of shipment in the $AAS su"mitted to

'OD and the date of registration in the BOC data"ase .ere very close to each other, "ut

there .ere a fe. that .ere far off "ut had the same figure for the .eight of the shipment

!or instance, in order to reconcile the figures in %hermo Engineering7s importation, the

follo.ing shipments had to "e assumed to "e the same shipment

Table 9 "ecord o Arri'al o %hipments o HCFC822 to Thermo &n)ineerin) rom(arch to (a. 2010

Da/" +, A))$6a& +, S$("/

a- ")RAAS

A(+'/ +, -$("/ $

RAAS

A(+'/ +, S$("/ $IEIRD

Da/" +, R";$-/)a/$+A99+)!$; /+

OC Da/a%a-"

A(+'/ +, S$("/ a-") !a/a%a-"

04Ma)10 2:05.00 2:05.00 11F"%10 2:05.00

20F"%10 3:000.00 3:000.00 18F"%10 3:000.00

25F"%10 2:10.50 2:10.50 22F"%10 2:11.00

1A)10 2:05.00 2:05.00 2Ma)10 2:05.0005Ma)10 31:280.00 31:280.00 3Ma)10 31:280.00

18Ma)10 31:280.00 31:280.00 12Ma)10 31:280.00

17Ma)10 3:000.00 3:000.00 15Ma)10 3:000.00

15A)10 31:280.00 31:280.00 17Ma)10 31:280.00

24Ma)10 15:504.00 15:504.00 23Ma)10 15:504.00

0A)10 3:000.00 3:000.00 31Ma)10 3:000.00

13Ma*10 31:280.00 31:280.00 13A)10 31:280.00

21A)10 2:05.00 2:05.00 14A)10 2:05.00

12Ma*10 2:05.00 2:05.00 1A)10 2:05.00



27/58



%he figures highlighted in yello. sho. an unusual difference "et.een the date in the BOC

data"ase and the $AAS, from "et.een three .ee)s to more than a month Instead of

crediting these as different shipments, in .hich there .ill "e five shipments that .ere not

included in the BOC data"ase, and five shipments that .ere included "ut did not have a

'SIC, the audit team decided to credit them as >ust one shipment each %he differences may

"e that the BOC registers the shipment as it arrived on port "ut the company registers the

arrival of the shipment only after it clears all government agencies and is in the actual

possession of the dealerGimporter In any case, these anomalies have "een reported to the

BOC and the 'OD and are "eing threshed out

%here .ere, ho.ever, some importations that have to "e added to the figures of the Bureau

of Customs, .hich .e deem as the more relia"le estimate of the importation, since all

importations pass through them %a)e for instance the importation data for Connell9

Table 10 "ecord o Arri'al o %hipment o HCFC822 to Connell in 2009

Da/" +, A))$6a& +, S$("/

a- ")RAAS

A(+'/ +, -$("/ $RAAS

A(+'/ +, S$("/ $IEIRD

Da/" +, R";$-/)a/$+A99+)!$; /+

OC Da/a%a-"

A(+'/ +, S$("/ a-

") OC

!a/a%a-"

11a0 2:00.00 2:00.00 12a0 2:00.00

11a0 2:05.00 2:05.00 12a0 2:05.00

1F"%0 2:00.00 2:00.00 2F"%0 2:00.00

11F"%0 2:05.00 2:05.00 2F"%0 2:05.00

4Ma*0 2:00.00 2:00.00 5Ma*0 2:00.00

17Ma*0 2:04.00 2:04.00 1Ma*0 2:04.00

14'0 2:00.00 2:200.00 15'0 2:00.00

23'&0 2:055.0 2:055.0 23'&0 2:05.00

10O9/0 14:528.00 14:528.00

28O9/0 13:300.00 13:300.00 2O9/0 13:300.00

23N+60 13:300.00 13:300.00 25N+60 13:300.00

D"90 2:05.00 2:05.00 7D"90 2:05.00

Total 22:77.0 22:37.0 Total 278:270.00

%he Octo"er 20, /001 shipment .as covered "y a $AAS and an IEI$D "ut do not appear in

the data"ase &ence, this .as added to the total for BOC to come up .ith a "etter

consumption value %his .as also true for all the additional amounts as provided under %a"le

:, ie those additional amounts for %hermo Engineering, Manhattan, and Delsa %hese .ereamounts that .ere "ac)ed up "y sufficient documents .hich indicate that these arrived "ut



28/58



.ere inadvertently e+cluded from the BOC Data"ase %he final figure arrived at is the

consumption figure of the country "ased on official records provided "y the importers and

government agencies

Table 11 HCFC Consumption o the #hilippines 200982010

SS'AC"2009 Importation

'$'A* (kg)200 Importation

'$'A* (kg)Average (kg)

'$'A* +C,C-22 .9/.90100 2.0/.3100 1,987,668.50

'$'A* +C,C -2/ .300100 24.39100 85,249.50

'$'A* +C,C # 94.:40100 3.0:0 471,355

'$'A* 2.3.0100 2.::.304100 2,544,273.00



29/58



Observations Noted in the Implementation of the Existing Regulatory

Framework

%he o"servations and recommendations in the implementation of the e+isting regulatory

frame.or) for the year ended Decem"er :2, /020, together .ith the corresponding

comments "y the 'OD, are as follo.s9

/+-# #&1*#-

2 %here .ere importations of &C!C that .ere made "y non-registered firms

O"servation $on-Ching Import E+port %rading imported ?,:;0 )g of &C!C-// pmune 1, /020, ?,/1; )g on une 26, /020, and ?,?6? )g on uly 2;,/020 .hile Celestial Star Mar)eting made seven importations on#ovem"er 22, /020 for 6,4;@ )g of &C!C-//, on #ovem"er /;, /020for ?,621 )g, on Decem"er 2@, /020 for three shipments of ?,102 )g,1,020 )g, and 6,:;; )g, on Decem"er /:, /020 for 2:,;0/ )g and onDecem"er :0, /020 for ;,4@2 )g All of these .ere illegal importations.ithout registration and .ithout a 'SIC

$ecommendations 'ursue cases against the companies initiate "etter coordination"et.een 'OD and BOC in order that non-registered companies not "eallo.ed to import &C!C or, in cases of lapses, to have the importation

happen only once

Illegal Importations are still importations and must still "e classified asconsumption of the state %his may "e rather large in third .orldcountries, especially in the 'hilippines, .ith its large un-patrolledcoastlines One additional recommendation is to study the amount of use and not the importation of &C!Cs in the country, focusing on theend-use amounts .hich .ill provide a figure of ho. much the illegalimportation may "e

ImplementationStatus

EMB has initiated cases against the said companies and the samecases are already ongoing

'OD7s Comments EMB already sent a letter to BOC re3uesting for clarification

Record of Actual Arrival of Shipment

O"servations

Difference in reported amounts .as found "et.een !orm B of 'OD$AAS and BOC form IEI$D %his is "ecause the IEI$D form may

com"ine importation data of different transactions E+ Difference foundin $AAS is due to com"ined entries of IIC-01-/6?B and IIC-01-/10B in

the IEI$D

$ecommendations%his is accepta"le as long as the IEI$D and the $AAS are referenced"y each other %he BOC and the 'OD must implement a method "y

.hich the t.o forms may complement each other




30/58



'ODs Comments%he proposed solution is to call the attention of their "ro)ers on the

filling up of the IEI$D forms so that the shipments under one 'SIC must"e reported in one IEI$D only

Distribution (Form C)

O"servations

%he total amount of &C!C that is sold "y the importer and reported inthe distri"ution form may "e different from .hat is imported !orm Cmay com"ine importation data of different transactions E+ Increasedtotal in distri"ution .as found due to the com"ined entries of IIC-06-:6/B, IIC-06-:6:B, IIC-01-0@/B, IIC-01-0;2B, IIC-01-0;/B and IIC-01-0;:B in !orm C %hermo Engineering

$ecommendations

More strict distri"ution reporting policy should "e provided %heCompanies must report the distri"ution only for one specific importation

and the distri"ution totals must e3ual the total imported amount of&C!C It is also proposed that some form of permit must first "ecoursed through the 'OD "efore &C!C may "e purchased "y a dealeror end-user %his is to control the distri"ution and usage of the samesu"stance .hen the phase-out happens


'ODs Comments

Importers sometimes sell stoc)s to other importers, hence thediscrepancies in reporting %here may also "e a need to chec) theactual registration of accredited dealers in the regional offices Basedon the C!C e+perience, the permit to purchase is not necessary since

there is no need to distinguish the usage of &C!C unli)e for methyl"romide .here there is a need to distinguish "et.een 'S and non-'S use

O"servations

It is unclear .hether or not the importers sell only to accredited orregistered end users and dealers "ecause of the la+ in implementationof the rule that only accredited or registered users may purchase &C!Cand the fact that the registration has "een decentrali(ed .ith the 'ODat the EMB having no control .hatsoever of the registration processnor any idea of the dealers and end users that have "een registered

$ecommendations

Create a data"ase of dealers and users and institutionali(e the permit

to purchase system %he dealers listed in the distri"ution reports islisted as anne+ B


'ODs Comments%he EMB $egional Offices are tas)ed to register dealers, resellers andretailers In vie. of fund limitations, this activity has not "een fullyimplemented

+r*hipmnt mportation Claran

O"servations Complete copies of MSDS and the description of applicant7s handlingprocedure, safety precautions and emergency response for the ODSchemical for each transaction .ere found included in the registration

Center or &n'ironmental %tudies and (ana)ement* +nc,/0


31/58



files for each transaction of importation "ut not in the application for'SIC %his is not in line .ith regulations "ut allo.s for less voluminousrecords and applications since this is repetitive

$ecommendations %his is accepta"le "ut the regulations must at least "e changedImplementationStatus

'ODs Comments

In the proposed amendment to the Chemical Control Order for ODS, theSDS .ill only "e re3uired for the application for the Certification of$egistration and not for the application for the 're-shipment importationclearance 'SIC

O"servations

%he $AAS should "e su"mitted after the actual arrival of the shipment&o.ever, since there is no compulsion to su"mit the same, these aresu"mitted together .ith the ne+t 'SIC application of the importer&ence, some $AAS may "e missing although a 'SIC may have "eenpresumed to have "een su"mitted

$ecommendations

It is proposed that a permit to purchase &C!C for the dealers and end-users "e implemented .here such permit to purchase from a particularimporter .ill "e allo.ed "y the 'OD only .hen the $AAS has "eensu"mitted


'ODs Comments

Su"mitting $AAS as part of the ne+t application is for the convenience of the importer, ho.ever, there is no impetus for the importer to su"mit the

$AAS .ithin a specific time from arrival of shipment Based on the C!Ce+perience, the permit to purchase is not necessary since there is noneed to distinguish the usage of &C!C unli)e for methyl "romide .herethere is a need to distinguish "et.een 'S and non-'S use

O"servations $AAS .as not su"mitted for several 'SIC-approved importations forseveral registered companies %hese include9

eylargo7s Septem"er 1, /001 importation of &C!C-//,

Delsa7s Septem"er /@, /001, Octo"er ;, /001, and May 26,

/020 importations of &C!C-//,

Manhattan7s anuary /6, /001 importation of &C!C-//

%hermo Engineering7s April /, /001 and #ovem"er /4, /001

importation of &C!C-//

!lavorcrest7s Octo"er 24, /020 importation of &C!C-2/: .hich

.as 2/,000 )g over the approved shipment amount,

%hermo engineering7s March 22, /001, une 21, /001 and

Decem"er 24, /020 importations of &C!C-2/:

Manhattan7s !e"ruary 4, uly 2@, and #ovem"er /4, /001

importations of &C!C 242B



32/58



%hermo Engineering7s !e"ruary /:, /001 and anuary 21, /020

&C!C-242B importations

Delsa7s #ovem"er 2/, /020 importation of &C!C 242B

Multipfle+7s Septem"er 1, /020 importation of &C!C 242"

$ecommendations

It is proposed that a permit to purchase &C!C for the dealers and end-users "e implemented .here such permit to purchase from a particularimporter .ill "e allo.ed "y the 'OD only .hen the $AAS has "eensu"mitted


'ODs Comments

Su"mitting $AAS as part of the ne+t application is for the convenience of the importer, ho.ever, there is no impetus for the importer to su"mit the$AAS .ithin a specific time from arrival of shipment Based on the C!Ce+perience, the permit to purchase is not necessary since there is noneed to distinguish the usage of &C!C unli)e for methyl "romide .herethere is a need to distinguish "et.een 'S and non-'S use

O"servations

Some registered companies o"tain 'SIC only after their shipmentsarrived %hese include

• Centra.orld Enterprises for their #ov /6, /020 shipment of

&C!C-// Centra.orld applied on #ovem"er 1 "ut only got theirclearance on Decem"er ;, /020

• !lavorcrest International Corporation for their une /1, /020

importation of &C!C 2/:, .ith their 'SIC coming only on August/, /020

• Delsa Chemical for their April 2? and une 26, /001 importations

of &C!C 242", .ith their 'SIC coming only on April /: and onune 21, respectively even if they applied on March /4, /001 andune :, /001

• Connell Brothers for their August 21, /020 importation of &C!C

242" .ith their 'SIC issued on August /0, /020 after "eingapplied for on August ;, /020

$ecommendations

It ta)es : .ee)s to one month for a 'SIC application to "e processed%he application process should "e given specific time frames forprocessing and revie. since under the la., shipments .ithout a 'SICmay "e forfeited


'ODs Comments %here is an informal coordination "et.een the 'OD and BOC regardingthe status of the 'SICs at the EMB, especially .hen the top-level

signatories are unavaila"le In the case of !lavorcrest, the supplier usedthe old company name of the consignee "ut the company applied for'SIC using its ne. company name Citri+ %he BOC re3uired the



33/58



company to re-apply for 'SIC using its old company name %hisprocess too) some time to "e completed

O"servations

A registered company made one importations that entered the country.ithout a 'SIC %his company have not "een cited or charged %heseinclude the follo.ing9

• &e+agon7s May ?, /020 importation of &C!C-//

• Multiple+ imporation of &C!C 242" on 1 anuary /020

$ecommendations %hese companies must "e cited and fined


'ODs Comments

'OD shall further verify this information and, if .arranted, .ill

recommend to the EMB Director the issuance of the instruction to the


34/58


and to Create the NationalANN& A aseline in line !ith the "eduction and#hase $ut %chedule

. CONCLUSION and RECOMMENDATIONS

%he #ational &ydroChloro!louroCar"ons Consumption for the period anuary to

Decem"er, /001 .as 2;2;4?4@ OD' M% or 2;2,;4?4@ OD' )g and for the period

anuary to Decem"er :2, /020 .as 2;42042@ OD' M% or 2;4,2042@ OD' )g %hus

the #ational Baseline !igure for the &C!C 'hase-out is 2;/6?@60?@ OD' M% or

2;/,6?@60?@ OD' )g of &C!C

Table 12 %ummar. HCFC Consumption 200982010

SS'AC"$DP

"uivalent

2009consumption

(kg) $DP 'ons

200consumption

(kg) $DP 'ons Average (kg)Average$DP '$S

'$'A* +C,C-22 01044 .9/.90100 0:12/94 2.0/.3100 2149 1,987,668.50 109.3217675

'$'A* +C,C 2/ 01020 .300100 019 24.39100 21449: 85,249.50 1.70499

'$'A* +C,C # 010 94.:40100 41424 3.0:0100 913:: 471,355 51.84905

'$'A* 2.3.0100 :1:34 2.::.304100 :104 2,544,273.00 162.8758075

#ommndations

The following are the recommended actions that BOC and POD may undertake

in the light of the findings of this audit:

DISTRIBUTION

Policy Recommendations

•

There should be a memorandum circular or order which institutionalizes thepermit to purchase system in order to control who will purchase HCFC and

to streamline the reporting of the distribution process

RAAS and IEIRD


• Have a memorandum of agreement between BOC and POD in which the

RAAS and the IEIRD will complement each other and will be referenced by

each other

•

Create a database that may be accessed by both POD and BOC for ODSsubstances that will link PSIC, RAAS, IEIRD, and BOC database data.



35/58



Recommendations in the manner by which POD conducts business

•

There should be closer linkages between POD and BOC. POD must havesome representation in the Bureau of Customs.

• Some of the HCFC arrivals in the POD records were based on annual

averages by the companies and, sometimes, based on telephone reporting.

The basis for HCFC arrivals for POD should always be documentary and

this document should be the RAAS.

PSIC


• Fine immediately all importers with importations that do not have a PSIC.

• Create a communications network in which each importation may be

checked by BOC against POD records if there appears to be any problems in

documentation.

• Create a system in which used PSIC may not be used again for another

shipment.



36/58



ANNEX A

SUMMARY RECORDS FOR ADDITIONAL SHIPMENTS TO

BOC DATABASE RECORDS

Table 1/ "ecord o Arri'al o %hipment o HCFC822 to Thermo in 2009

Da/" +, A))$6a& +, S$("/

a- ")

RAAS

A(+'/ +, -$("/$ RAAS

A(+'/ +, S$("/ $ IEIRD

Da/" +, R";$-/)a/$+

A99+)!$; /+ OC

Da/a%a-"

A(+'/ +, S$("/ a-

") OC

!a/a%a-" 23a

015:504.00 15:504.00

22a0 31:008.0024a

015:504.00 15:504.00

28a0

2:05.00 2:05.00 27a0 2:05.00

05F"%0

35:00.00 35:00.00 04F"%0 35:00.00

13Ma)0

35:20.00 35:20.00 12Ma)0 35:20.00

30Ma)0

3:000.00 3:000.00 30Ma)0 3:000.00

27Ma)0

31:280.00 31:280.00 2Ma)0 31:280.00

17A)0

2:510.00 2:510.00

14A)0

3:000.00 3:000.00 13A)0 3:000.00

03A)0

2:05.00 2:05.00 02A)0 20:000.00

2A';0

30:032.00 30:032.00 02S"0 30:032.00

0'0

31:280.00 31:280.00 08'0 31:280.00

11'0

31:008.00 31:008.00 10'0 31:008.00

14A';0

35:80.00 35:80.00 12A';0 35:80.00

02'0

35:00.00 35:00.00 30'0 35:00.00

12'0

35:00.00 35:00.00 11'0 35:00.00

0'

0 3:540.00 3:540.00 05'0 3:540.0012A';

030:032.00 30:032.00 11A';0 32:032.00



37/58



1D"90

15:504.0032:032.00 1D"90 30:032.00

1D"9

0 14:528.0003D"9

03:000.00 3:000.00 01D"90 3:000.00

1D"90

31:008.00 31:008.00 14D"90 31:008.00

2D"90

31:280.00 31:280.00 23D"90 31:280.00

05S"0

35:20.00 28A';0 35:20.00

10S"0

15:504.00 0S"0 15:504.00

23N+60 2:05.00 24N+60 35:750.00

Total6/9*153,

00359*632,00 Total 636*23,00

F+) /)a-a9/$+- )"+)/"! $ /" OC !a/a%a-" %'/ @$/+'/ RAAS a! IERD)"+)/: $/ $- +--$%&" /a/ a)+6"! a! -/$&& ''-"! PSIC - '-"! %'/ @$9 @")". F+) $-/a9": $/ $- +--$%&" /a/ /" 2:05 =;- +, HCFC22 $(+)/"! %*

T")(+ E;$"")$; + 23 N+6"(%") 200 @a- -'+)/"! %* /" ''-"! PSICN+-. IIC17 a! IIC177 %+/ a6" a)+6"! a(+'/ +, 2:05 a! %+/

6a&$! '/$& 8 D"9"(%") 200. M"a@$&": /" 35:750 =;- +, $(+)/a/$+ + 24N+6"(%") 200 ($;/ a6" %"" -'+)/"! %* ''-"! PSIC N+. II0285:@$/ 38:000 =;- a)+6"! $(+)/a/$+: $--'"! + 15 O9/+%") 200 a! 6a&$!'/$& 15 A)$& 2010. Wa/ @" -a* $- ''-"! $- %"9a'-" + RAAS +) IEIRD @a--'%($//"! /+ -'+)/ /" a))$6a& +, /" -$("/- $ /"-" PSIC-: "9":a--'($; /a/ OC )";'&a)&* "),+)("! /"$) ;+6")("/a& ,'9/$+-: /"/"* @+'&! a6" +/ a&&+@"! /"-" -$("/- "/)* @$/+'/ PSIC-. Wa/ @a-+/ !+" @a- /" -'%($--$+ +, /" !"a&")$(+)/") +, /" RAAS.

Table 1 "ecord o Arri'al o %hipment o HCFC822 to Thermo in 2010

Da/" +, A))$6a& +, S$("/

a- ")RAAS

A(+'/ +, -$("/$ RAAS

A(+'/ +, S$("/ $ IEIRD

Da/" +, R";$-/)a/$+

A99+)!$; /+ OCDa/a%a-"

A(+'/ +, S$("/ a-

") OC!a/a%a-"

15a10

35:20.00 35:20.00 13a10 35:20.00

1a10

2:05.00 2:05.00 15a10 2:05.00

24Ma)10

15:504.00 15:504.00 23Ma)10 15:504.00



38/58



28A)10

35:280.00 35:280.00 2A)10 35:280.00

12Ma*

10 35:420.00 35:420.00 04Ma*10 35:420.0017Ma)

103:000.00 3:000.00 15Ma)10 3:000.00

18Ma)10

31:280.00 31:280.00 17Ma)10 31:280.00

21A)10

2:05.00 2:05.00 1A)10 2:05.00

0A)10

3:000.00 3:000.00 31Ma)10 3:000.00

15A)10

31:280.00 31:280.00 13A)10 31:280.00

1A)10

2:05.00 2:05.00 14A)10 2:05.00

02'10

3:000.00 3:000.00 2Ma*10 3:000.00

13Ma*10

31:280.00 31:280.00 12Ma)10 31:280.00

04Ma)10

2:05.00 2:05.00 02Ma)10 2:05.00

05Ma)10

31:280.00 31:280.00 03Ma)10 31:280.00

20F"%10

3:000.00 3:000.00 18F"%10 3:000.00

25F"%10

2:10.50 2:10.50 22F"%10 2:11.00

25N+610

2:05.00

24N+610

0:04.00 25N+610

31:008.00

24N+610 0:04.00

12Ma*10

2:05.00 2:05.00 11F"%10 2:05.00

2S"10

17:780.00 17:780.00 22S"10 17:780.00

02S"10

15:40.00 15:40.00 31A';10 15:40.00

1A';10

2:05.00 2:05.00 18A';10 2:05.00

0O9/10

17:580.00 17:580.00 2S"10 17:580.00

23S"10

31:41.00 31:41.00 21S"10 31:41.00

30S"10

15:504.00 15:504.00 28S"10 15:504.00

02O9/

103:000.00 3:000.00 30S"10 3:000.00

1N+610

30:032.00 30:032.00 18N+610 30:032.00



39/58



07N+610

17:20.00 17:20.00 05N+610 17:20.00

23N+6

10 18:000.00 18:000.00 1N+610 18:000.0018D"9

1015:504.00 15:504.00 1D"910 15:504.00

23D"910

17:700.00 17:700.00 1D"910 17:700.00

Total530*6/0,

0500*333,0 Total 530*6/1,00

I/ $- +--$%&" /a/ /$- @a- -'+)/"! %* /" ''-"! PSIC N+. IIC0122 @$/

a)+6"! $(+)/a/$+ +, 32:000 $--'"! + 4 F"%)'a)* 200 6a&$! '/$& 4 A';'-/ 200.

U'-"! ")" ("a$; /a/ /" PSIC @a- $--'"! %'/ %+ RAAS +) IEIRD @a- )"9+)!"! a/

POD

Table 1 "ecord o Arri'al o %hipment o HCFC822 to :e.lar)o in 2009

Da/" +, A))$6a& +, S$("/

a- ")RAAS

A(+'/ +, -$("/$ RAAS

A(+'/ +, S$("/ $ IEIRD

Da/" +, R";$-/)a/$+

A99+)!$; /+ OCDa/a%a-"

A(+'/ +, S$("/ a-

") OC!a/a%a-"

13 aE

0 30:032.00 30:032.00 08a0 30:032.0015

'&H'&014:570.00 14:570.00

10'&0 14:570.00

10S"0 15:40.00

Total*302,0

0 *302,00 Total

30*22,00

Table 13 "ecord o Arri'al o %hipment o HCFC822 to Hea)on in 2010

Da/" +, A))$6a& +, S$("/

a- ")RAAS

A(+'/ +,

-$("/$ RAAS

A(+'/ +, S$("/ $ IEIRD

Da/" +,

R";$-/)a/$+A99+)!$; /+ OC

Da/a%a-"

A(+'/ +,

S$("/ a-") OC

!a/a%a-"

20A%)10

15:084.00 15:084.0013A)10 15:084.00

12Ma*+Ma*

1013:07.0 13:07.0

04Ma*10 1:44.00

07Ma*10 15:078.00

Total25*991,9

0 25*991,90 Total

6*103,00




40/58



Da/" +, A))$6a& +, S$("/

a- ")RAAS

A(+'/ +,

-$("/$ RAAS

A(+'/ +, S$("/ $ IEIRD

Da/" +,

R";$-/)a/$+A99+)!$; /+ OC

Da/a%a-"

A(+'/ +,

S$("/ a-") OC

!a/a%a-"

11 aE0

2:00.00 2:00.0012a0 2:00.00

11P"%F"%

02:05.00 2:05.00

02F"%0 2:05.0011Ea

02:05.00 2:05.00

12a0 2:05.001

P"%F"%0

2:00.00 2:00.0002F"%0 2:00.00

4Ma*+Ma*

02:00.00 2:00.00

05Ma*0 2:00.0014H'

02:00.00 2:200.00

15'0 2:00.0017

Ma*+Ma*0

2:04.00 2:04.001Ma*0 2:04.00

23 H'&0

2:055.0 2:055.023'&0 2:05.00

28O9/0

13:300.00 13:300.002O9/0 13:300.00

D"9$-0

2:05.00 2:05.0007D"90 2:05.00

23N+6%0

13:300.00 13:300.0025N+60 13:300.00

10O9/0

14:528.00 14:528.002Ma*0 1:70.00

Total292*696,

90 292*/96,90 Total

29*20,00


Da/" +, A))$6a& +, S$("/

a- ")RAAS

A(+'/ +, -$("/$ RAAS

A(+'/ +, S$("/ $ IEIRD

Da/" +, R";$-/)a/$+

A99+)!$; /+ OCDa/a%a-"

A(+'/ +, S$("/ a-

") OC!a/a%a-"

FP"%10

13:300.00 13:300.0008F"%10 13:300.00

27FP"%10

13:300.00 13:300.0001Ma)10 13:300.00

20FP"%10

28:02.00 28:02.0022F"%10 28:02.00



41/58



7FP"%10

13:300.00 2:04.008F"%10 2:050.00

22A%)

10 :500.00 :500.00 13A)10 :500.0022A%)

10:500.00 :500.00

13A)10 :500.0022A%)

1030:18.00 30:18.00

20A)10 30:18.00

Total116*360,

001//*19,30 Total 1//*20,00

Table 19 "ecord o Arri'al o %hipment o HCFC822 to Central!orld&nterprises +nc, in 2010

Da/" +, A))$6a& +, S$("/

a- ")RAAS

A(+'/ +, -$("/$ RAAS

A(+'/ +, S$("/ $ IEIRD

Da/" +, R";$-/)a/$+

A99+)!$; /+ OCDa/a%a-"

A(+'/ +, S$("/ a-

") OC!a/a%a-"

28N+6%10

15:504.00 15:504.0001D"910 15:504.00

Table 20 "ecord o Arri'al o %hipment o HCFC822 to Delsa Chemicals in 2009

Da/" +,

A))$6a& +, S$("/

a- ")RAAS

A(+'/ +, -$("/$ RAAS

A(+'/ +, S$("/ $ IEIRD

Da/" +, R";$-/)a/$+

A99+)!$; /+ OCDa/a%a-"

A(+'/ +, S$("/ a-

") OC!a/a%a-"

21 aE0

32:000.00 32:000.000a0 32:000.00

0a0 12:34.0018FP"%

032:000.00 32:000.00

2a0 32:000.002FP"%

014:17.50 14:17.50

05F"%0 14:17.00

23S"/0 31:840.00 31:840.00 0O9/0 31:840.001S"/

015:504.00 15:504.00

24S"0 15:504.0025N+6%

014:71.00 14:71.00

25N+60 14:71.003

A';;+-0

32:000.00 32:000.0003A';0 32:000.00

1A';;+-

014:.00 14:.00

20A';0 14:.00

1S"/0

14:.00 14:.0022S"0 14:.00



42/58



1S"/0

32:000.00 32:000.0025S"0 32:000.00

2A)%)

0 31:840.00 31:840.00 14Ma*0 31:840.0022

Ma*+Ma*0

31:840.00 31:840.0028Ma*0 31:840.00

20Ma*+Ma*

014:.00 14:.00

21Ma*0 14:.0018 H'

015:708.00 15:708.00

2'0 15:708.001A%)

014:.00 14:.00

02A)0 14:.00

2A%)0

14:.00 14:.0004Ma*0 14:.00

7D"9$-0

14:301.00 14:301.0007D"90 14:301.00

5Ma)0 31:840.00 31:840.00 1Ma)0 31:840.00

03Ma)0 32:000.00

Total0*535,

0 0*535,0 Total

9*502,00

I/ $- +--$%&" /a/ /$- @a- -'+)/"! %* /" ''-"! PSIC N+. IIC0122 @$/

a)+6"! $(+)/a/$+ +, 32:000 $--'"! + 4 F"%)'a)* 200 6a&$! '/$& 4 A';'-/ 200.

U'-"! ")" ("a$; /a/ /" PSIC @a- $--'"! %'/ + RAAS +) IEIRD @a- )"9+)!"! a/POD

Table 21 "ecord o Arri'al o %hipment o HCFC822 to Delsa Chemicals in 2010

Da/" +, A))$6a& +, S$("/

a- ")

RAAS

A(+'/ +, -$("/$ RAAS

A(+'/ +, S$("/ $ IEIRD

Da/" +, R";$-/)a/$+

A99+)!$; /+ OCDa/a%a-"

A(+'/ +, S$("/ a-

") OC!a/a%a-"

2Eaa

1031:840.00 31:840.00

0a10 31:840.002Ea

1015:504.00 15:504.00

0a10 15:504.0015Ea

1032:000.00 32:000.00

20a10 32:000.0015Ea

1014:71.00 14:71.00

15a10 14:71.0028Ea

10

31:840.00 31:840.00

03F"%10 31:840.0007F"%10

14:528.00 14:)))@528.0012F"%10 14:528.00



43/58



0F"%10

15:504.00 15:504.000F"%10 15:504.00

14F"%

10 14:528.00 14:528.00 17F"%10 14:528.001

A%)A)10

31:080.00 32:000.0020A)10 32:000.00

1A)10

30:0.00 31:840.0022A)10 31:840.00

02Ma*10

31:080.00 31:840.0012Ma*10 31:840.00

15F"%10

15:504.00 15:504.001F"%10 31:008.00

15F"%

1015:504.00 15:504.00

02Ma*10

14:528.00 14:528.0005Ma*10 30:032.00

02Ma*10

15:504.00 15:504.00

18Ma*10 31:840.001A';

1032:000.00 32:000.00

1A';10 32:000.0028A';

1014:71.00 14:71.00

02S"10 14:71.0018S"

10

32:000.00 32:000.00

23S"10 32:000.0024O9/10

32:000.00 32:000.0028O9/10 32:000.00

24O9/10

14:528.00 14:528.0028O9/10 14:528.00

8O9/10 14:71.00 14:71.00 11O9/10 14:71.001

N+%N+610

31:307.00 31:307.0025N+610 32:000.00

Total9*691,

00 99*212,00 Total

531:745.00

A '(%") +, ''-"! PSIC @$/ a)+6"! $(+)/a/$+ +, 32:000 9+'&! a6" a&-+ %""

'-"! ")".

Table 22 "ecord o Arri'al o %hipment o HCFC822 to (anhattan ChemicalCorp, in 2009

Da/" +, A))$6a& +, S$("/

a- ")RAAS

A(+'/ +, -$("/$ RAAS

A(+'/ +, S$("/ $ IEIRD

Da/" +, R";$-/)a/$+

A99+)!$; /+ OCDa/a%a-"

A(+'/ +, S$("/ a-

") OC!a/a%a-"

7Ea0

3:000.00 3:000.0015a0 3:000.00

1Ma)0 1:000.00 1:000.00 04Ma)0 38:0.00



44/58



1Ma)0 1:0.00 1:0.00 04Ma)011Ea

018:40.00 18:40.00

28a0 18:40.002

P"%F"%0

14:20.00 14:20.0004F"%0 14:20.00

11P"%F"%

014:074.00 14:074.00

12F"%0 14:074.00

28a0 1:500.0015

A%)A)0

14:20.00 14:20.0024A)0 14:20.00

15

A%)A)0

14:074.00 14:074.0024A)0 14:112.00

4H''

038:80.00 38:80.00

1'0 38:80.0017

H''0

3:405.00 3:405.00

13A;+-A';

014:20.00 14:20.00

17A';0 14:20.00

31H'&'&0 14:528.00 14:528.00 0A';0 14:528.0025

H''0

18:000.00 18:000.0022'&0 18:000.00

23H''

01:500.00 1:500.00

07'&0

38:500.0023

H''0

1:000.00 1:000.00

07'&0 38:500.0011

N+%N+60

14:528.00 14:528.0012N+60 14:528.00

4D$-D"9

015:504.00 15:504.00

18D"90 15:504.00

Total/09*05/,

00 /09*05/,00 Total

/2*213,00

Table 2/ "ecord o Arri'al o %hipment o HCFC822 to (anhattan ChemicalCorp, in 2010



45/58



Da/" +, A))$6a& +, S$("/

a- ")RAAS

A(+'/ +, -$("/

$ RAAS

A(+'/ +, S$("/ $ IEIRD

Da/" +, R";$-/)a/$+

A99+)!$; /+ OCDa/a%a-"

A(+'/ +, S$("/ a-

") OC!a/a%a-"

13P"%F"%

1015:504.00 15:504.00

17F"%10 15:504.0031Ea

1014:528.00 14:528.00

02F"%10 14:528.007A%)A)

1014:528.00 14:528.00

12A)10 14:528.004A%)A)

1015:504.00 15:504.00

15A)10 15:504.00

15P"%F"%

1035:280.00 35:280.00

17F"%10 35:280.0025

A%)A)10

18:400.00 18:400.0028A)10 18:400.00

14Ma*+Ma*

1020:000.00 20:000.00

20Ma*10 20:000.002

H''10

15:504.00 15:504.0001'&10 15:504.00

30H''

1020:000.00 20:000.00

08'&10 20:000.002

H''10

14:528.00 14:528.0001'&10 14:528.00

7A;+-A';

1018:520.00 18:520.00

24A';10 18:520.005

A;+-A';

10

18:000.00 18:000.00

0A';10 18:000.0013

A;+-A';10

14:20.00 14:20.0017A';10 14:20.00

31H'&'&10

:810.00 :810.0005A';10 :810.00

2A;+-A';

1020:000.00 20:000.00

1S"10 20:000.0021S"/

1014:528.00 14:528.00

22S"10 14:528.0027

N+%N+610

17:80.00 17:80.0022D"910 17:80.00



46/58



22D$-D"9

1015:504.00 15:504.00

28D"910 15:504.00

25N+%N+6

1020:000.00 20:000.00

20O9/10 20:000.0014O9/

10 15:504.00 15:504.00 20O9/10 15:504.0013

D$-D"910 14:528.00 14:528.00 15D"910 14:528.0027

D$-D"910 1:00.00 1:00.00 0D"910 20:000.00

Total /69*20,00

/69*20,00 Total /69*30,00

Table 2 "ecord o Arri'al o %hipment o HCFC812/ to Thermo in 2009

Da/" +, A))$6a& +, S$("/

a- ")RAAS

A(+'/ +, -$("/$ RAAS

A(+'/ +, S$("/ $ IEIRD

Da/" +, R";$-/)a/$+

A99+)!$; /+ OCDa/a%a-"

A(+'/ +, S$("/ a-

") OC!a/a%a-"

11Ma)0 2:700.00

1'0 2:000.0027

N+%N+60

10:000.00 10:000.0025N+60 10:000.00

Total10*000,0

010*000,00 Total

1*600,00

Table 2 "ecord o Arri'al o %hipment o HCFC812/ to Thermo in 2010

Da/" +, A))$6a& +,

S$("/a- ")RAAS

A(+'/ +,

-$("/$ RAAS

A(+'/ +,

S$("/ $ IEIRD

Da/" +,

R";$-/)a/$+A99+)!$; /+ OCDa/a%a-"

A(+'/ +,

S$("/ a-") OC!a/a%a-"

10A;+-A';

10:000.00 8:120.50

0A';10 :000.000S"

102:730.00 13:00.00

08S"10 2:730.0005A)

101:820.00 11:152.00

04F"%10 1:820.0025F"%

10

7:000.00 7:000.00

22F"%10 7:000.0015A)10

10:000.00 10:000.0013A)10 10:000.00



47/58



14D"910 :000.00

Total26*0,0

09*562,0 Total //*0,00

Table 23 "ecord o Arri'al o %hipment o HCFC812/ to (anhattan in 2009

Da/" +, A))$6a& +, S$("/

a- ")RAAS

A(+'/ +, -$("/$ RAAS

A(+'/ +, S$("/ $ IEIRD

Da/" +, R";$-/)a/$+

A99+)!$; /+ OCDa/a%a-"

A(+'/ +, S$("/ a-

") OC!a/a%a-"

D$-D"9

08000

18D"90 8:000.00

Table 26 "ecord o Arri'al o %hipment o HCFC812/ to (anhattan in 2010

Da/" +, A))$6a& +, S$("/

a- ")RAAS

A(+'/ +, -$("/$ RAAS

A(+'/ +, S$("/ $ IEIRD

Da/" +, R";$-/)a/$+

A99+)!$; /+ OCDa/a%a-"

A(+'/ +, S$("/ a-

") OC!a/a%a-"

04A)10

10:000.00 4:30.0021A)10 10:000.00

2:725.00

23H'&'&10

18:000.00 18:000.0023'&10 18:000.00

Total25*000,0

0 2*05,00 Total

25*000,00

Table 25 "ecord o Arri'al o %hipment o HCFC812/ to Delsa in 2009

Da/" +, A))$6a& +, S$("/

a- ")RAAS

A(+'/ +, -$("/$ RAAS

A(+'/ +, S$("/ $ IEIRD

Da/" +, R";$-/)a/$+

A99+)!$; /+ OCDa/a%a-"

A(+'/ +, S$("/ a-

") OC!a/a%a-"

24F"%0 2:000.00

27A)0 2:000.00

30'0 2:000.003

D$-D"90

4:000.00 15:000.0010D"90 4:000.00

Total *000,00 1*000,00 Total 10*000,00



48/58



Table 29 "ecord o Arri'al o %hipment o HCFC812/ to Delsa in 2010

Da/" +, A))$6a& +, S$("/

a- ")RAAS

A(+'/ +, -$("/$ RAAS

A(+'/ +, S$("/ $ IEIRD

Da/" +, R";$-/)a/$+

A99+)!$; /+ OCDa/a%a-"

A(+'/ +, S$("/ a-

") OC!a/a%a-"

0S"10

2:000.0012N+610 2:000.00

11A)10

2:000.00

11A)10

2:000.00 17:400.0014A)10 2:000.00

Total 3*000,00 16*00,00 Total *000,00

Table /0 "ecord o Arri'al o %hipment o HCFC812/ to Fla'orcrest in 2009

Da/" +, A))$6a& +, S$("/

a- ")RAAS

A(+'/ +, -$("/$ RAAS

A(+'/ +, S$("/ $ IEIRD

Da/" +, R";$-/)a/$+

A99+)!$; /+ OCDa/a%a-"

A(+'/ +, S$("/ a-

") OC!a/a%a-"

2D"90 12:000.00

Table /1 "ecord o Arri'al o %hipment o HCFC812/ to Fla'orcrest in 2010

Da/" +, A))$6a& +, S$("/

a- ")RAAS

A(+'/ +, -$("/$ RAAS

A(+'/ +, S$("/ $ IEIRD

Da/" +, R";$-/)a/$+

A99+)!$; /+ OCDa/a%a-"

A(+'/ +, S$("/ a-

") OC!a/a%a-"

11D"910

12:000.00 12:000.00

2H''

10:000.00 :000.00

14O9/10 18:000.00

Total15*000,0

0 15*000,00 Total

15*000,00

Table /2 "ecord o Arri'al o %hipment o HCFC811 to Thermo &n);) %uppl.Corp in 2009

Da/" +, A))$6a& +, S$("/

a- ")

RAAS

A(+'/ +, -$("/$ RAAS

A(+'/ +, S$("/ $ IEIRD

Da/" +, R";$-/)a/$+

A99+)!$; /+ OC

Da/a%a-"

A(+'/ +, S$("/ a-

") OC

!a/a%a-" 23F"%0 17:700.00



49/58



24F"%0 20:000.00 20:000.00 23F"%0 20:000.00

2Ma)

0 18:00.00 18:00.00 25Ma)0 18:00.0002A)

0 20:000.00 20:000.00 01A)0 20:000.0017'

0 20:000.00 20:000.00 15'0 20:000.0011'

0 18:00.00 18:00.00 10'0 18:00.0002S"

0 18:00.00 18:00.00 28A';0 18:00.00

14'&0 20:000.00 20:000.001S"

0 20:000.001S"

0 18:00.00 18:00.00 18S"0 18:00.00

8:750.00 10:000.00 25N+60 8:750.00

18:00.00 18:00.00 1D"90 18:00.00 18:00.00 18:00.00

Total222*10,

00 20/*00,00 Total

150*90,00

Table // "ecord o Arri'al o %hipment o HCFC811 to Thermo &n);) %uppl.Corp in 2010

Da/" +, A))$6a& +, S$("/

a- ")RAAS

A(+'/ +, -$("/$ RAAS

A(+'/ +, S$("/ $ IEIRD

Da/" +, R";$-/)a/$+

A99+)!$; /+ OCDa/a%a-"

A(+'/ +, S$("/ a-

") OC!a/a%a-"

1a10 18:00.0017Ma)

10 18:00.00 18:00.00 15Ma)10 18:00.00

15A)10 10:000.00 10:000.00 13A)10 10:000.001'

10 38:00.00 38:00.00 11'10 38:00.0042201

0 38:00.00 38:00.00 27A)10 38:00.001201

0 18:00.00 18:00.00 14S"10 18:00.00111020

10 18:00.00 18:00.00 0N+610 18:00.0012201

0 20:000.00 20:000.00 08D"910 20:000.00

Total13*00,

00 13*00,00 Total

15/*00,00



50/58



Table / "ecord o Arri'al o %hipment o HCFC811 to (anhattan ChemicalCorp, in 2009

Da/" +, A))$6a& +, S$("/

a- ")RAAS

A(+'/ +, -$("/$ RAAS

A(+'/ +, S$("/ $ IEIRD

Da/" +, R";$-/)a/$+

A99+)!$; /+ OCDa/a%a-"

A(+'/ +, S$("/ a-

") OC!a/a%a-"

04F"%0 20:000.00

17A)0 20:000.0025'

0 20: