Is it possible to forward a PoS to a non-certified final user?

Under ISCC EU and ISCC CORSIA, it is possible to provide a Proof of Sustainability (PoS) to a non-certified entity if the recipient is a final fuel user (i.e. an airline or shipper) or a quota obligated party. If a PoS has been submitted against a national mandate and/or other obligation, the ISCC Proof of Compliance (PoC) framework shall apply, and a PoS may not be handed further down the supply chain (including to the final fuel consumer).