Announcement on the Release of the "Guidelines for Subsidy Review of Waste Electrical and Electronic Product Processing Enterprises"
In order to implement the "Regulations on the Management of Recycling and Disposal of Waste Electrical and Electronic Products" (hereinafter referred to as the "Regulations"), standardize and guide local environmental protection authorities to review the waste electrical and electronic products processing enterprises that apply for subsidies from the waste electrical and electronic product recycling and processing funds. This guideline is formulated to increase the amount of hazardous waste treatment, promote the proper disposal of waste electrical and electronic products, and ensure the safety of fund use.
During the "trade-in" of home appliances, the dismantling and processing enterprises can refer to these guidelines for review of applications for dismantling and processing subsidies. In principle, the disposal quantity of waste electrical and electronic products shall be reviewed by the provincial environmental protection authorities. The review agency can invite experts and institutions in taxation, accounting, waste electrical and electronic product processing technology, etc. to participate in the review.
Processing enterprises applying for subsidies should provide documentation proving the relevant processing quantities, including daily reports of waste electrical and electronic products entering and exiting the warehouse, daily reports of dismantling and processing records, daily reports of dismantling products (including final waste) entering and exiting the warehouse, and relevant basic records. Forms and original vouchers, etc. (refer to the relevant guidelines for waste electrical and electronic product processing enterprises to establish data information management systems).
The review is mainly based on random inspection, that is, a certain number of certification materials within the period to be reviewed are randomly selected for review. In principle, the random inspection rate should not be less than 10%; if there are problems after spot inspection, the unexamined certification materials should continue to be randomly inspected, and the random inspection rate should be increased to 20%; if problems still exist, 100% review of the certification materials should be carried out. It is necessary to focus on checking the rationality of the whereabouts of key dismantled products. Its destination should be supported by unified invoices, contracts, handover records and other supporting documents; if it is hazardous waste, it should be accompanied by transfer documents and other supporting documents. It is necessary to conduct a logical analysis on the supporting materials provided by the processing enterprise. For example, the cumulative quantity of waste electrical and electronic products received should be greater than or equal to the quantity processed; the basic record of dismantled products entering and leaving the warehouse should correspond to the quantity of dismantled products in the basic record of dismantling and processing, etc.
Defective or scrapped waste electrical and electronic products and major parts generated during the industrial production process are not included in the processing quantity. The processing enterprise cannot provide supporting materials for the relevant processing quantity. Including cases where relevant original vouchers are lost or damaged for any reason, they will not be included in the processing quantity.
If waste electrical and electronic products are not dismantled and processed in accordance with the requirements of relevant laws, regulations and standards, the quantity processed will be deducted. In principle, key dismantled products should be resolved within 6 months; if they are not resolved within 6 months, the subsidy review will be suspended. If there is any fraud in the certification materials related to the processing quantity, once found out, the subsidy funds will be recovered and the subsidy qualification will be cancelled.
Assume that the processing quantity A1 within the approved review period: daily report for dismantling and processing of waste electrical and electronic products, daily report for the entry and exit of dismantled products, basic record of dismantling and processing, basic record of entry and exit of dismantled products and relevant original vouchers, etc. Considered as audit information. The quantity processed during the audit period is calculated as A2 based on the material balance: The quantity processed during the audit period A2 is calculated based on the material coefficient of the key dismantling products in this "Guide". The calculation formula is as follows:
The processing quantity A2 during the audit period = the amount of key dismantled products produced during the audit period ÷ (average weight of a single unit × material coefficient of key dismantled products); if there are multiple key dismantled products, the minimum value will be calculated after the same calculation. When A1 is less than A2, the processing quantity is A1; when A1 is greater than A2 and the difference rate is greater than 25%, and the processing company cannot provide a reasonable explanation, the processing quantity is A2. If waste electrical and electronic products are not dismantled and processed in accordance with the requirements of relevant laws, regulations and standards, the corresponding processing quantity shall be deducted on the above basis.
The review work should follow the principles of “openness, fairness, integrity, and efficiency.” Auditors should be trained. Be familiar with the requirements of the Regulations, this Guide and related supporting policies; master the review methods, procedures and key points, work specifications, etc. Before the audit, the auditors should understand the situation of the enterprise being dealt with. There must be no less than two reviewers for each review. Before conducting the audit work, the auditors should first read out the regulations on integrity and relevant disciplinary requirements. When conducting an audit, auditors should avoid any matters involving personal interests or other matters that may affect the fair execution of official duties. During on-site audits, auditors should record and retain relevant work materials for future reference. On-site audit records should indicate the time, location, events, etc., and should be signed by the auditor and signed by the parties involved.
Please refer to the "Regulations" for the requirements for partial disassembly and disposal of black and white TV sets, color TV sets, waste printed circuit boards, refrigerators or room air conditioners, wires and cables, motors, and refrigerator insulation layers.
http://www.mep.gov.cn/gkml/hbb/bgg/201011/t20101119_197717.htm
– Source: Announcement from the Ministry of Environmental Protection of China
