If a system user received certified material before 1 January 2027 accompanied by SD v3.6, but processes and dispatches the certified material after 1 January 2027, the user is not required to provide information on the reflection or compensation of input characteristics originating from upstream suppliers for that certified material.
In such cases, the following statement shall be included in the Additional Information section of the outgoing Sustainability Declaration:
"Certified input material for this process was received before 1 January 2027 together with SD v3.6. Therefore, no information on reflection of input characteristics from upstream is available for this batch of product."
This shall be verified during the audit to confirm that the certified input material was indeed received before 1 January 2027 and only processed or dispatched afterwards.
However, if the system user actively applies compensation of input characteristics at their own site after 1 January 2027, all relevant information related to extent of input compensation required by SD v4.0 must be completed, even if the input certified material was received under SD v3.6.
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