Announcement Regarding the Issuance of the "Guidelines for Subsidy Review for Waste Electrical and Electronic Equipment Processing Enterprises"
To implement the "Regulations on the Management of Recycling and Disposal of Waste Electrical and Electronic Products" (hereinafter referred to as the "Regulations"), to standardize and guide local environmental protection authorities in verifying the quantity of waste electrical and electronic products harmlessly disposed of by processing enterprises applying for subsidies from the waste electrical and electronic product recycling and disposal fund, to promote the proper disposal of waste electrical and electronic products, and to ensure the safe use of the fund, this guide is formulated.
In the home appliance trade-in program, the review of applications for dismantling and processing subsidies from dismantling and processing companies can be conducted with reference to this guideline. In principle, the quantity of waste electrical and electronic equipment (WEEE) processed will be reviewed by the provincial environmental protection authorities. The reviewing body may invite experts and institutions in taxation, accounting, and WEEE processing technology to participate in the review.
Enterprises applying for subsidies should provide supporting documentation for the relevant processing quantities, including daily reports on the entry and exit of waste electrical and electronic products, daily reports on dismantling and processing records, daily reports on the entry and exit of dismantled products (including final waste), as well as relevant basic record sheets and original vouchers, etc. (refer to the relevant guidelines for establishing a data information management system for waste electrical and electronic product processing enterprises).
The review will primarily employ random sampling, meaning that supporting documents for a certain number of days within the proposed review period will be randomly selected for review. The sampling rate should generally be no less than 10%; if problems are found during the sampling, unreviewed supporting documents should be further sampled, increasing the sampling rate to 20%; if problems still persist, all supporting documents should be reviewed. Emphasis should be placed on verifying the reasonableness of the destination of key dismantled products. This destination should be supported by unified invoices, contracts, handover records, and other documentation; for hazardous waste, transfer manifests and other supporting documents should be provided. Logical analysis should be conducted on the supporting documents provided by the processing company. For example, the cumulative number of waste electrical and electronic products received should be greater than or equal to the number processed; the basic records of dismantled product inflows and outflows should correspond to the quantities of dismantled products in the basic records of dismantling and processing, etc.
Defective or scrapped waste electrical and electronic products and their main components generated during industrial production are not included in the processing quantity. This also applies if the processing company cannot provide supporting documentation for the processing quantity, including if the original documentation is lost or damaged.
Those who fail to dismantle and process waste electrical and electronic products in accordance with relevant laws, regulations, standards, and specifications will have their processing quantity reduced. Key dismantled products should, in principle, be processed within 6 months; if not processed within 6 months, subsidy approval will be suspended. If any falsification of supporting documentation regarding processing quantities is discovered, subsidy funds will be recovered, and subsidy eligibility will be revoked.
Assuming the approved processing quantity A1 within the audit period: The following documents are considered audit materials: daily reports on the dismantling and processing of waste electrical and electronic products, daily reports on the inbound and outbound of dismantled products, basic dismantling and processing records, basic records of the inbound and outbound of dismantled products, and related original vouchers. The processing quantity A2 within the audit period is calculated based on material balance: The processing quantity A2 within the audit period is calculated based on the material coefficients of the key dismantled products in this Guideline. The calculation formula is as follows:
The processing quantity A2 during the audit period is calculated as follows: A2 = (Amount of key dismantled products generated during the audit period) ÷ (Average weight per unit × Material coefficient of key dismantled products). For products with multiple key dismantled products, the minimum value is taken after 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. For waste electrical and electronic products that are not dismantled and processed in accordance with relevant laws, regulations, and standards, the corresponding processing quantity should be further deducted from the above.
The audit work shall adhere to the principles of "openness, fairness, integrity, and efficiency." Auditors should be trained and familiar with the requirements of the Regulations, this Guideline, and related supporting policies; they should also master the audit methods, procedures, key points, and work standards. Before the audit, auditors should understand the situation of the company being audited. Each audit should involve no fewer than two auditors. Before commencing the audit, auditors should first read aloud the relevant regulations on integrity and related disciplinary requirements. Auditors should recuse themselves from audits involving personal interests or other matters that may affect the impartial performance of their duties. When conducting on-site audits, auditors should record and retain relevant working materials for future reference. On-site audit records should indicate the time, place, and events, and be signed by the auditors and the parties involved.
For requirements on the dismantling and processing of black and white televisions, color televisions, waste printed circuit boards, refrigerators or room air conditioners, wires and cables, motors, and partial dismantling and processing of refrigerator insulation layers, please refer to the "Regulations".
http://www.mep.gov.cn/gkml/hbb/bgg/201011/t20101119_197717.htm
–Source: Announcement from the Ministry of Environmental Protection of China
