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The Greenhouse gas (GHG) emission reporting was a voluntary program introduced in 2004, which was incorporated into the Air Pollution Control Act in 2013, under which it was transformed into a mandatory program. After the“GHG Reduction and Management Act”(the Act) came into force, the “GHG Emission Reporting and Registration Management Regulations” (the regulation) was implemented under the Act in 2016, which includes the rule regarding the measurement of GHG source emissions, reporting, frequency, and verification process and other requirements of regulated emission entities.

Under the Act, GHG emissions of regulated emission entities are reported from 2015.

The MOENV has developed a domestic management scheme of GHG verification bodies based on the underlying principles of both domestic and international rules. In 2009, the MOENV published the “Operation Directions for GHG Validation and Verification Bodies Management” that details the accreditation requirements and certification review processes for GHG verification bodies. On January 7, 2016, when the “GHG Accreditation and Verification Bodies Management Regulations” were announced under the GHG Reduction and Management Act, the work of managing the accreditation and verification bodies continued.

The first MOENV certificate accreditation body is the Taiwan Accreditation Foundation, which conducts GHG qualification assessment and performance evaluation of verification bodies prior to the execution of the MOENV’s verification bodies’ certification review process. Currently, seven verification bodies have obtained permits approved by the MOENV. They are allowed to carry out a total of 43 validations and verification items (including 27 organizational approaches and 16 project-based approaches).

In order to ensure the capacity building and performance quality of accreditation and verification bodies, the MOENV has been offering regular training programs for verifiers and implementing annual performance examination and reassessment mechanism for accreditation and verification bodies since 2009.

The GHG Offset Project is a mechanism for issuing credit to encouraging implementation of voluntary GHG emission reduction by entity. The emission reduction is calculated according to the difference between the GHG emitted in the baseline scenario and that in project scenario. The implementation of the GHG Offset Project shall follow the description of methodology designated by the MOENV.

The application of the GHG Offset Project is divided into two stages: registration and issuance of credit. In the registration procedure, the applicant shall propose a suitable approval methodology to describe a project design document (PDD). All the description of PDD shall comply with the methodologies approved by the Clean Development Mechanism Executive Board (CDM EB) or the domestic circumstance methodologies recognized by the MOENV. The PDD shall be validated via the verification bodies that the MOENV recognized. Afterward, the applicant could provide the validated PDD, validation report and other related documents to further apply for the project registration to the MOENV.

Issuance of credit procedure: The applicant shall implement and operate the registered PDD in accordance with description in the registered PDD including all physical features, then complete the monitoring report. The monitoring report shall be verified via the verification bodies that the MOENV recognized. Afterward, the applicant could provide the verified monitoring report, verification report and other related documents to further apply for the issuance of credit to the MOENV.

The methodology shall be approved by the Clean Development Mechanism Executive Board (CDM EB) and/or the MOENV. Additionally, the applicant could submit the new methodology to the MOENV: Methodology application procedure: The applicant shall propose the methodology draft and the evaluation report from a verification body to the MOENV.

When the MOENV receives the submission from the applicant, the committee shall assist the MOENV by appraising the application for project registration, application for issuance of credit and application for new methodology. The committee shall review and make the final decision for each application.

After the participants acquire the credits through the above procedures, they can chose to hold, transfer or withdraw the credits. Each credit represents one ton of carbon dioxide equivalent (CO2e). All issued credits must be held in the registry with a unique serial number that includes a project country code, unit type, serial block start, serial block end, applicable period and project identifier. This is to ensure the ownership and credibility of domestic offsets.