Tallow

1. Scope and Applicability

This PCR governs foreground data packages for rendered tallow and the closely defined products within CPC 3.0 subclass 21523. It covers rendered fat from cattle, buffalo, sheep, or goats, together with greaves fat and oleo stock when the concrete dataset declares that subtype. It applies to food, feed, or technical grades only when the species, grade, intended use, product subtype, rendering route, any refining route, and factory-gate condition are stated.

For an edible-tallow claim, Codex CXS 211-1999 is used only for its stated scope: edible tallow obtained by rendering clean, sound fatty tissues, attendant muscles, and bones of healthy bovine animals and/or sheep fit for human consumption. That definition does not automatically establish food-grade status for buffalo fat, goat fat, greaves fat, oleo stock, or non-food tallow. Those products require the applicable jurisdictional specification and evidence. Refined edible tallow must be identified as refined rather than silently combined with unrefined edible tallow.

The PCR excludes unrendered animal fat; rendered pig or poultry fat; fish, fish-liver, shellfish, or marine-mammal fats and oils; oleo-oil, tallow oil, and other separately traded fractions; vegetable tallow; biodiesel and downstream oleochemicals; and mixtures for which species shares and upstream burdens cannot be traced. CXS 329-2017 confirms that fish oils are a separate product family and is used only to support that exclusion.

This is an intermediate-product, cradle-to-factory-gate rule. The foreground starts with receipt of the declared raw fatty material at the rendering facility and ends with conforming tallow in its declared dispatch condition. Upstream animal husbandry, slaughter, collection, and inbound logistics are represented by linked upstream datasets. Distribution after dispatch, conversion into food, feed, fuel, soaps, fatty acids, biodiesel, or other products, use, and end of life are outside this foreground boundary unless the study explicitly extends it and reports the extension separately.

2. Product Category Identity

Field	Value
canonical_pcr_id	pcr.food-products-beverages-and-tobacco-textiles-apparel-and-leather-products.meat-fish-fruits-vegetables-oils-and-fats.tallow
classification_refs	CPC 3.0: 21523 Tallow (exact)
covered_products	Rendered fat from cattle, buffalo, sheep, or goats; greaves fat; oleo stock; edible, feed, or technical grade when explicitly declared
excluded_products	Unrendered animal fat; rendered pig or poultry fat; fish and marine oils; oleo-oil; tallow oil and separately traded fractions; vegetable tallow; downstream oleochemicals and fuels; untraceable mixed-species averages
representative_product	Rendered tallow from one declared species group, separated from water and solids and delivered at the rendering or refining facility gate
production_route	Receipt and preparation of declared fatty material; thermal rendering or melting; phase separation and filtration; conditional purification or refining; storage and dispatch
market_state	Bulk or packaged tallow at factory gate, with species, subtype, grade, intended use, refining status, physical state, and quality specification declared

3. Reference Flow

Field	Value
What	Supply tallow of the declared species, subtype, grade, intended use, and rendering/refining route at the factory gate
How much	1 kg net mass of conforming tallow
How well	Meets the declared purchaser, regulatory, or product specification; an edible-tallow claim additionally follows the applicable CXS 211-1999 product definition and food-safety requirements
How long or cycle	One dispatch lot at the facility gate; no storage life or downstream service is credited
reference_flow_link	tallow_at_factory_gate

Field	Value
Reference amount	1 kg
Reference product flow	Tallow 74260d26-09ba-4d24-93bd-c7687c2f2511
Reference flow property	Mass 93a60a56-a3c8-11da-a746-0800200b9a66
Reference unit group	Units of mass 93a60a57-a4c8-11da-a746-0800200c9a66
Reference unit	kg
Required qualifiers	animal species or traceable species shares; product subtype; grade; intended use; raw-material eligibility; rendering technology; refining or modification steps; physical state and temperature at weighing; moisture/volatile-matter and insoluble-impurity basis; quality specification; geographic and temporal scope; packaging state; allocation method

When constructing a foreground data package, every required qualifier must be declared in dataset metadata, process notes, reference-flow comments, the product description, or an equivalent data-package field. A dataset for a marketed mixed-species product may aggregate only traceable species-specific inventories using actual lot shares; an unspecified or unconditional average across cattle, buffalo, sheep, and goats is not conforming.

4. Measurement and Unit Rules

rule_id	Applies to	Required property	Required unit	Rule
reference_net_mass	Reference product at dispatch	Mass 93a60a56-a3c8-11da-a746-0800200b9a66	kg	Use calibrated net mass at the declared dispatch temperature and physical state. Exclude pallets, containers, and other packaging from the reference amount; report tare determination and any stock correction.
product_condition_basis	Reference product quality and yield	Mass 93a60a56-a3c8-11da-a746-0800200b9a66	kg	State whether mass is as-dispatched or corrected for moisture/volatile matter or insoluble impurities. Do not apply an unreported correction or compare yields on different bases.
species_mass_separation	Raw material, intermediate stocks, and output	Mass	kg	Record each animal species separately from receipt through burden assignment. If a physical blend is marketed, retain species-specific masses and calculate only the declared lot-weighted result.
energy_unit_consistency	Purchased electricity, fuels, steam, and recovered energy	Energy or fuel mass/volume	kWh, MJ, kg, or m3 as metered	Preserve the meter or invoice unit, state heating-value and steam-property conventions where conversion is needed, and normalize only after conversion factors are documented.
water_mass_volume_conversion	Process and cleaning water	Volume or Mass	m3 or kg	Preserve measured volume or mass. If converted, record water density and measurement temperature or use a documented facility convention.

5. System Boundary

Boundary Abstraction

Field	Value
declared_starting_condition	Fatty material received at the rendering facility, identified by animal species or traceable species shares, source establishment and lot, grade/eligibility, preservation condition, and mass basis
starting_condition_role	Foreground gate-in input; upstream animal husbandry, slaughter, collection, and inbound logistics remain linked upstream processes rather than disappearing at the gate
product_classification_scope	Rendered animal fats within the semantic scope of CPC 3.0 subclass 21523, independent of any classification tree as canonical identity
recursive_input_rule	Purchased tallow or another CPC 21523 product used as an input is recorded as a distinct upstream product flow with its own conforming dataset; it is not recursively re-rendered into the same foreground record or treated as burden-free feedstock
upstream_dataset_requirement	Provide species- and grade-specific upstream datasets for raw fatty material and other purchased inputs, including the declared slaughterhouse/rendering allocation status and inbound logistics. PEF-based studies must apply the applicable species-specific animal-husbandry and slaughterhouse rules rather than a cross-species average
disclosure	Declare included unit processes, species/subtype/grade/use, raw-material source and eligibility, rendering and refining technology, allocation, recycled or recovered energy, wastewater and air treatment, packaging, excluded processes, cut-offs, data gaps, and any boundary extension

rule_id	applies_to	rule	source_ids
boundary_rendering_gate_to_gate	foreground_rendering_system	Include receipt/preparation, rendering or melting, fat/water/solids separation, filtration, required purification or refining, internal transfers, storage, dispatch, cleaning, utilities, direct emissions, residues, wastewater, and on-site treatment attributable to the declared product.	unsd-cpc-3-0-2025; eu-pef-2021
boundary_upstream_traceability	raw_fatty_material	Link upstream husbandry, slaughter, collection, and inbound-logistics datasets by declared species and material grade; do not assign zero upstream burden merely because the material is called a by-product.	eu-pef-2021
boundary_edible_claim	edible_tallow	Apply the CXS 211-1999 edible-tallow definition only to eligible bovine and/or sheep raw material and retain evidence of fitness for human consumption; disclose refining and labelling status.	codex-cxs-211-1999
boundary_fdm_bat_applicability	regulatory_method_selection	Do not use the EU Food, Drink and Milk BAT conclusions as a rendering/fat-melting process benchmark: their scope explicitly excludes primary products from animal by-products such as rendering and fat melting. Use the applicable local permit and animal-by-product requirements instead.	eu-fdm-bat-2019
boundary_no_silent_cutoff	foreground_inventory	Record all known foreground inputs and outputs. Any goal-specific cut-off must be explicitly justified, quantified, and reported; a PEF-conformant study follows the PEF cut-off rule and limitations reporting.	eu-pef-2021

6. Process Inventory Structure

Process Map

process_id	process_name	inclusion	inclusion_condition	role	quantitative_reference
raw_material_receipt	Raw-material receipt and preparation	required	Always	Identify, weigh, segregate, store, trim, and size-reduce eligible fatty material	Per mass of prepared rendering feed
thermal_rendering	Thermal rendering and phase separation	required	Always	Release fat and separate rendered fat from water and solids	Per mass of crude rendered tallow
tallow_conditioning	Tallow purification, refining, or modification	conditional	Include every washing, drying, neutralisation, bleaching, deodorisation, fractionation, hydrogenation, or other conditioning step used for the declared product	Produce the declared grade and specification	Per mass of conditioned tallow
storage_dispatch	Product storage and dispatch	required	Always	Store, maintain condition, weigh, package if applicable, and transfer conforming product at the factory gate	1 kg net tallow at factory gate

Process: Raw-material receipt and preparation (raw_material_receipt)

Inputs

Product flows

Species- and grade-specific fatty material (raw_fatty_material)

Record every incoming lot of bovine, buffalo, sheep, or goat fatty material, greaves-fat feed, or oleo-stock feed separately. The record establishes eligibility and connects the foreground to its upstream burden.

• Selected flow: Declared raw fatty material by species and subtype
• Flow property / unit: Mass / kg
• Amount rule: Calibrated net receipt mass, corrected only for documented stock transfers or rejected material
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg final tallow at factory gate
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_raw_material_lots
• Sources: unsd-cpc-3-0-2025

Waste flows

Elementary flows

Outputs

Product flows

Prepared rendering feed (prepared_rendering_feed)

Record the species-segregated material transferred to the rendering equipment after documented preparation losses.

• Selected flow: Prepared fatty material
• Flow property / unit: Mass / kg
• Amount rule: Measured transfer mass or calculated receipt mass minus separately measured rejects and inventory change
• Value mode: Calculated value (calculated_value)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg final tallow at factory gate
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_mass_balance

Waste flows

Rejected or ineligible source material (receipt_rejects)

Record material rejected during inspection, trimming, or preparation and its actual treatment route; do not net it silently from the receipt record.

• Selected flow: Rejected animal-derived material, route-specific
• Flow property / unit: Mass / kg
• Amount rule: Measured rejected mass by reason and treatment destination
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg final tallow at factory gate
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_mass_balance

Elementary flows

Process: Thermal rendering and phase separation (thermal_rendering)

Inputs

Product flows

Prepared fatty material (rendering_feed_input)

Record the prepared feed transferred from receipt by species, lot, and grade.

• Selected flow: Prepared fatty material
• Flow property / unit: Mass / kg
• Amount rule: Measured or reconciled transfer mass
• Value mode: Calculated value (calculated_value)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg crude tallow output
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_mass_balance

Thermal energy supplied to rendering (rendering_thermal_energy)

Record purchased steam, fuel, or separately metered recovered heat used by the rendering operation. Recovered energy must retain its source and allocation treatment.

• Selected flow: Steam, fuel, or recovered heat, route-specific
• Flow property / unit: Energy or fuel mass/volume / metered unit
• Amount rule: Metered use, invoice allocation supported by operating hours, or documented energy balance
• Value mode: Foreground record (foreground_record)
• Specificity: Technology-specific (technology_specific)
• Normalization basis: per 1 kg crude tallow output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_energy_records

Electricity supplied to rendering and separation (rendering_electricity)

Record electricity for size reduction, cooking, presses, decanters, centrifuges, pumps, filtration, and attributable controls.

• Selected flow: Electricity, market or supplier-specific as documented
• Flow property / unit: Energy / kWh
• Amount rule: Submetered consumption or documented facility-meter allocation
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg crude tallow output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_energy_records

Rendering and cleaning water (rendering_water)

Record water that enters the process or attributable cleaning system, segregated by source and use. A dry-rendering route may legitimately report no process water but must still record cleaning water.

• Selected flow: Water supply by source and treatment
• Flow property / unit: Volume / m3
• Amount rule: Metered or reconciled water supplied to rendering and attributable cleaning
• Value mode: Foreground record (foreground_record)
• Specificity: Technology-specific (technology_specific)
• Normalization basis: per 1 kg crude tallow output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_water_and_cleaning

Waste flows

Elementary flows

Outputs

Product flows

Crude rendered tallow (crude_tallow_output)

Record rendered fat leaving primary phase separation, before any declared downstream conditioning.

• Selected flow: Tallow 74260d26-09ba-4d24-93bd-c7687c2f2511
• Flow property / unit: Mass 93a60a56-a3c8-11da-a746-0800200b9a66 / kg
• Amount rule: Measured net mass, reconciled with tank inventory change and sampling losses
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per rendering batch or reporting period
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_mass_balance

Separated edible or marketable solids (rendering_coproducts)

Record greaves, proteinaceous solids, bones, or other marketable outputs separately by legal category, grade, mass, destination, and value. Do not combine marketable products with wastes.

• Selected flow: Route-specific rendering co-product
• Flow property / unit: Mass / kg
• Amount rule: Measured output mass by co-product and destination
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg crude tallow output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_mass_balance

Waste flows

Rendering wastewater or separated aqueous phase (rendering_wastewater)

Record the aqueous phase and cleaning wastewater at the point it enters on-site treatment or leaves the facility, including its treatment destination and relevant pollutant load data.

• Selected flow: Wastewater, route- and treatment-specific
• Flow property / unit: Volume / m3
• Amount rule: Metered or water-balance-derived volume; pollutant loads use measured concentration and flow
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg crude tallow output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_direct_emissions_and_waste

Non-marketable rendering residues (rendering_residues)

Record solids, sludge, screenings, and off-specification material by legal status and actual treatment route.

• Selected flow: Rendering residue or treatment waste, route-specific
• Flow property / unit: Mass / kg
• Amount rule: Measured mass or documented container/hauler record
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg crude tallow output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_direct_emissions_and_waste

Elementary flows

Direct air emissions from rendering and on-site combustion (rendering_air_emissions)

Record measured or calculated direct releases from rendering, odour-control equipment, boilers, and other included combustion. Do not duplicate emissions already represented by a purchased-energy dataset.

• Selected flow: Individual elementary flows to air selected for each reported substance
• Flow property / unit: Mass / kg
• Amount rule: Direct measurement or calculation from collected activity data using a disclosed source-backed factor
• Value mode: Calculated value (calculated_value)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg crude tallow output
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_direct_emissions_and_waste

Process: Tallow purification, refining, or modification (tallow_conditioning)

Inputs

Product flows

Crude tallow sent to conditioning (conditioning_feed)

Record crude tallow entering each included purification, refining, or modification route without mixing species or grades in the inventory record.

• Selected flow: Tallow 74260d26-09ba-4d24-93bd-c7687c2f2511
• Flow property / unit: Mass 93a60a56-a3c8-11da-a746-0800200b9a66 / kg
• Amount rule: Measured transfer mass and tank inventory reconciliation
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg conditioned tallow output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_mass_balance

Conditioning utilities and process aids (conditioning_inputs)

Record water, electricity, heat, acids, alkalis, bleaching media, filter aids, antioxidants, catalysts, hydrogen, and other inputs individually when used; the row is instantiated once per actual input.

• Selected flow: Actual utility or process-aid product
• Flow property / unit: Applicable mass, volume, or energy property / recorded unit
• Amount rule: Meter, batch sheet, invoice, dosing log, or stock-change record
• Value mode: Foreground record (foreground_record)
• Specificity: Technology-specific (technology_specific)
• Normalization basis: per 1 kg conditioned tallow output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_conditioning_records

Waste flows

Elementary flows

Outputs

Product flows

Conditioned or refined tallow (conditioned_tallow_output)

Record the tallow leaving the last included conditioning step and state every applied refinement or modification.

• Selected flow: Tallow 74260d26-09ba-4d24-93bd-c7687c2f2511
• Flow property / unit: Mass 93a60a56-a3c8-11da-a746-0800200b9a66 / kg
• Amount rule: Measured net mass reconciled with inventory and conditioning losses
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per conditioning batch or reporting period
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_mass_balance
• Sources: codex-cxs-211-1999

Waste flows

Conditioning residues and wastewater (conditioning_waste)

Record soapstock, spent media, sludge, wastewater, off-specification fractions, and other residues individually by mass or volume and treatment route.

• Selected flow: Actual conditioning waste or wastewater
• Flow property / unit: Mass or Volume / kg or m3
• Amount rule: Measured or reconciled quantity by waste type and destination
• Value mode: Foreground record (foreground_record)
• Specificity: Technology-specific (technology_specific)
• Normalization basis: per 1 kg conditioned tallow output
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_direct_emissions_and_waste

Elementary flows

Direct conditioning emissions (conditioning_direct_emissions)

Record direct air or water releases from included conditioning and treatment steps as individual elementary flows.

• Selected flow: Individual elementary flow selected for the emitted substance and compartment
• Flow property / unit: Mass / kg
• Amount rule: Direct measurement or calculation from collected activity data with a disclosed source-backed factor
• Value mode: Calculated value (calculated_value)
• Specificity: Technology-specific (technology_specific)
• Normalization basis: per 1 kg conditioned tallow output
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_direct_emissions_and_waste

Process: Product storage and dispatch (storage_dispatch)

Inputs

Product flows

Tallow transferred to product storage (dispatch_feed)

Record crude or conditioned tallow entering product storage, matching the declared product route.

• Selected flow: Tallow 74260d26-09ba-4d24-93bd-c7687c2f2511
• Flow property / unit: Mass 93a60a56-a3c8-11da-a746-0800200b9a66 / kg
• Amount rule: Measured transfer mass and tank inventory reconciliation
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1 kg tallow at factory gate
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_dispatch_and_quality

Storage energy and dispatch packaging (storage_dispatch_inputs)

Record tank heating, pumping, loading electricity, inert gas, and packaging separately when used. Bulk reusable transport containers are modelled according to the study's documented reuse convention.

• Selected flow: Actual energy carrier, gas, or packaging product
• Flow property / unit: Applicable mass, volume, or energy property / recorded unit
• Amount rule: Meter, invoice, packaging issue, or documented reuse record
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg tallow at factory gate
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_dispatch_and_quality

Waste flows

Elementary flows

Outputs

Product flows

Tallow at factory gate (tallow_at_factory_gate)

This is the reference product in the declared dispatch condition. Product identity and quality qualifiers must match the lot and the intended use.

• Selected flow: Tallow 74260d26-09ba-4d24-93bd-c7687c2f2511
• Flow property / unit: Mass 93a60a56-a3c8-11da-a746-0800200b9a66 / kg
• Amount rule: 1 kg calibrated net dispatch mass, excluding packaging
• Value mode: Fixed value (fixed_value)
• Specificity: Product-specific (product_specific)
• Normalization basis: 1 kg tallow at factory gate
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Identity reference (identity_reference)
• Sources: unsd-cpc-3-0-2025

Waste flows

Storage losses, off-specification product, and packaging waste (storage_dispatch_waste)

Record actual tank bottoms, spills recovered as waste, rejected product, and packaging waste separately with their destinations.

• Selected flow: Actual waste flow by material and treatment route
• Flow property / unit: Mass / kg
• Amount rule: Measured quantity, inventory reconciliation, or documented waste-transfer record
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg tallow at factory gate
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_dispatch_and_quality

Elementary flows

Direct storage and loading releases (storage_dispatch_emissions)

Record actual direct releases from storage, heating, loading, spills, and on-site controls when they cross the environmental boundary.

• Selected flow: Individual elementary flow selected for the emitted substance and compartment
• Flow property / unit: Mass / kg
• Amount rule: Direct measurement or calculation from collected activity data with a disclosed source-backed factor
• Value mode: Calculated value (calculated_value)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1 kg tallow at factory gate
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_direct_emissions_and_waste

7. Allocation and Co-product Handling

rule_id	applies_to	rule	source_ids
allocation_subdivide_first	multifunctional_foreground_processes	First subdivide directly attributable receipt, rendering, conditioning, storage, treatment, energy, water, and emission records by product, species, grade, and process. Use system expansion only when the additional function and substituted product can be modelled and justified for the study goal.	eu-pef-2021
allocation_species_specific_upstream	husbandry_slaughter_and_rendering_burdens	Keep cattle, buffalo, sheep, and goat upstream burdens separate. For PEF-based cattle, sheep, or goat studies, apply the applicable PEF animal-husbandry and slaughterhouse rules for that species group; do not calculate an unconditional cross-species average. Buffalo or other cases outside an explicit PEF default require a justified, source-backed or foreground allocation method.	eu-pef-2021
allocation_remaining_coproducts	non_subdividable_rendering_and_conditioning_flows	If subdivision or justified system expansion cannot resolve a multifunctional flow, use a relevant physical relationship only when it represents the function. Otherwise use economic allocation with contemporaneous output masses and market values at the same process gate and period, and disclose why higher-priority approaches were rejected.	eu-pef-2021
allocation_waste_status	residues_and_recovered_outputs	Determine product, co-product, by-product, residue, or waste status from actual legal status, market transaction, and destination. Do not remove burdens by relabelling a valuable output as waste, and include burdens of on-site waste management in the producing system unless a governing method explicitly requires another treatment.	eu-pef-2021
allocation_physical_blend	marketed_mixed_species_tallow	A marketed blend may be represented only from separately modelled species inventories using collected lot masses: blend burden equals the sum of each species-specific burden multiplied by its actual mass share. Report the shares and source datasets; do not use a generic equal-share or category-average blend.
allocation_recovered_energy	energy_recovery	Report exported or internally recovered energy separately, prevent double counting between avoided purchases and co-product credits, and apply the study's declared multifunctionality method consistently.	eu-pef-2021

8. Foreground Data Collection, Calculation, and Quality Rules

Data Collection Protocols

protocol_id	process_id	flow_role	record_type	raw_fields	collection_method	unit	frequency	temporal_coverage	site_scope	aggregation_rule	quality_evidence
cp_raw_material_lots	raw_material_receipt	Raw fatty material identity and receipt	Lot receipt, supplier declaration, weighbridge record, and eligibility record	date/time; supplier and source facility; lot id; species; species share if a physical blend; tissue/material subtype; legal category; grade; intended use; slaughter/fitness evidence when applicable; preservation state; gross, tare, and net mass; rejected mass; inbound route	Calibrated weighing linked to lot inspection and supplier documentation	kg and declared condition	Each receipt lot	All lots in the representative production period	Each source facility and rendering site	Sum accepted net mass by species, subtype, grade, and route; never aggregate unidentified species	Calibration record; lot traceability; supplier declaration; food-safety or legal eligibility evidence where applicable
cp_energy_records	thermal_rendering	Electricity, fuel, steam, and recovered heat	Meter, invoice, fuel stock, steam record, and operating log	meter id; opening/closing reading; fuel quantity; electricity; steam mass/pressure/temperature; recovered heat source; process operating hours; allocation driver; conversion factor and source	Submetering preferred; otherwise reconciled facility meter or invoice with documented allocation	kWh, MJ, kg, m3	Each batch, shift, or meter interval	Representative production period including shutdown/start-up treatment	Each included process and site	Convert with documented factors, subtract separately metered non-process use, and normalize to process output	Meter calibration; invoice reconciliation; fuel/steam specification; allocation worksheet
cp_water_and_cleaning	thermal_rendering	Process and cleaning water	Water meter, cleaning log, and chemical dosing record	source; meter readings; process use; cleaning use; recirculation; discharge route; cleaning agent and dose	Metered by use where practical; otherwise water balance with documented allocation	m3, kg	Each batch, cleaning event, or meter interval	Representative production period	Each rendering, conditioning, and cleaning system	Sum by source and use; keep recirculated water separate from fresh withdrawal	Meter calibration; cleaning log; water balance closure
cp_mass_balance	thermal_rendering	Materials, products, co-products, rejects, residues, and stock	Batch sheet, tank gauge, weighbridge, laboratory sample, and inventory record	opening/closing stock; receipts/transfers; species; grade; crude and conditioned tallow; co-product masses; wastewater/aqueous phase; residues; sampling and spill losses	Direct weighing or calibrated tank measurement with reconciled stock change	kg and m3 where applicable	Each batch or continuous-production reconciliation period	Representative production period	Each process, species, grade, and site	Inputs plus opening stock equal outputs plus closing stock and recorded losses within a declared site-specific tolerance	Scale/tank calibration; signed batch records; reconciliation report and investigation of deviations
cp_conditioning_records	tallow_conditioning	Conditioning inputs and route	Batch recipe, dosing log, meter, and stock record	conditioning step; temperature/time where relevant; water; heat; electricity; acid/alkali; bleaching/filter media; catalyst or hydrogen; additives; input/output mass; residues	Batch records and calibrated dosing or utility measurement	kg, m3, kWh, MJ	Each conditioning batch or meter interval	All included conditioning campaigns	Each declared technology and site	Aggregate only identical species, grade, route, and product specification	Batch authorization; meter/dosing calibration; material specification; route traceability
cp_direct_emissions_and_waste	thermal_rendering	Direct air/water emissions and waste destinations	Stack/vent measurement, wastewater sample and flow, emission calculation, waste transfer, and treatment record	substance; compartment; point; flow; concentration; sampling time; activity data; factor and source; waste type; legal status; mass/volume; destination; on-site treatment	Direct measurement where required; otherwise calculation from collected activity using a disclosed source-backed factor	kg, m3, concentration unit	At permit/monitoring frequency and for each waste transfer	Representative production period, including abnormal events disclosed separately	Every included emission point and treatment route	Calculate loads from matched flow and concentration periods; sum by substance and compartment; normalize after treatment boundary is fixed	Laboratory accreditation/QA; sampling plan; monitor calibration; factor source; waste manifest; permit record
cp_dispatch_and_quality	storage_dispatch	Product mass, condition, quality, and packaging	Tank record, dispatch weigh ticket, certificate of analysis, packaging issue, and product release	lot id; species/subtype; grade/use; route; refining status; temperature/state; gross/tare/net mass; packaging; moisture/volatile matter; insoluble impurities; applicable quality tests; specification; release decision	Calibrated net weighing linked to lot release and laboratory record	kg and test-specific units	Each dispatch lot	All dispatched lots in the representative production period	Each product, storage system, and site	Sum only conforming net mass on the declared condition basis; keep off-specification product separate	Scale calibration; certificate of analysis; specification and release approval; traceability to input lots
cp_allocation_records	thermal_rendering	Allocation and co-product evidence	Output mass, sales record, market evidence, and allocation worksheet	output identity; species; grade; legal status; mass; price; currency; market and date; destination; directly attributable inputs; allocation method; justification; factor	Reconcile production and sales records at the same process gate and period	kg, currency/kg, dimensionless factor	Each reporting period and material method change	Same period as inventory data	Each multifunctional process and site	Apply subdivision first; calculate any economic shares from matched output masses and contemporaneous values; retain species-specific factors	Sales/invoice evidence; mass reconciliation; approved method rationale; sensitivity result where required

Calculation Rules

rule_id	Applies to	Formula or rule	Inputs	Output	source_ids
calc_reference_net_mass	Dispatch lot	Net reference mass = gross dispatch mass - tare mass - excluded packaging mass; apply a stock correction only when the measurement boundary requires it and retain the reconciliation	gross mass; tare; packaging mass; stock correction	kg tallow at declared dispatch condition
calc_normalized_inventory	Each inventory row	Normalized amount = included-period row quantity / conforming reference-product net mass from the same period and scope	row quantity; conforming net tallow mass	row amount per 1 kg tallow	eu-pef-2021
calc_material_balance	Each material process	Balance difference = inputs + opening stock - outputs - closing stock - separately recorded losses; compare with the site's declared measurement-uncertainty tolerance and investigate exceedance	all material transfers; stocks; losses	reconciled mass balance and deviation
calc_emission_load	Direct measured emission	Emission load = matched concentration x matched flow, with unit and moisture/standard-condition conversions documented; calculated emissions instead use collected activity x disclosed source-backed factor	concentration and flow, or activity and factor	kg substance by compartment
calc_economic_allocation	Remaining non-subdividable multifunctional burden	Economic share for output i = (mass_i x contemporaneous gate price_i) / sum(mass_j x gate price_j); apply only after higher-priority options are rejected and keep species groups separate	output masses; matched prices; directly attributable burdens	allocation shares and allocated inventory	eu-pef-2021
calc_traceable_species_blend	Marketed physical blend	Blend inventory per kg = sum(actual mass share_s x species-specific inventory_s); shares must sum to one after rounding reconciliation	actual species masses and species-specific inventories	declared lot-weighted blend inventory

Data Quality Requirements

requirement_id	Applies to	Requirement	Evidence
dq_product_identity	Reference flow and raw material	Species, subtype, grade, intended use, raw-material eligibility, route, refining status, physical state, and specification must be traceable from receipt through dispatch.	Lot genealogy, supplier declarations, batch records, and product release record
dq_measurement	Mass, energy, water, and direct emissions	Use calibrated or verified instruments where available; document meter coverage, estimation method, unit conversions, uncertainty, and reconciliation.	Calibration certificates, meter map, invoices, laboratory QA, and calculation workbook
dq_temporal	Foreground reporting period	Cover a representative operating period and disclose dates, seasonality, campaigns, start-up/shutdown treatment, abnormal events, and missing intervals.	Production calendar, operating log, and completeness assessment
dq_completeness	Foreground inventory	Include all known product, co-product, waste, utility, and direct elementary flows for included processes; list and justify any exclusions or data gaps.	Process-flow diagram, input/output register, mass/energy/water reconciliation, and limitations register
dq_species_separation	Upstream and foreground aggregation	Preserve species-specific masses, upstream datasets, and allocation. A mixed-species marketed lot requires actual shares and separately modelled components.	Lot records, species declarations, allocation worksheet, and blend calculation
dq_allocation	Multifunctional processes	Demonstrate subdivision of attributable flows first and retain matched mass, price, market, time, and rationale for any remaining allocation.	Process-level meters/records, co-product sales evidence, method decision, and sensitivity analysis where required
dq_source_scope	External methods and standards	Apply each source only within its scope. In particular, do not treat CXS 211 as defining all CPC 21523 products or EU FDM BAT as a rendering/fat-melting benchmark.	Source applicability matrix and dataset methodological notes

9. Validation Rules

rule_id	applies_to	rule	source_ids
validate_reference_identity	reference_flow	The reference product UUID must be 74260d26-09ba-4d24-93bd-c7687c2f2511, the Mass property UUID 93a60a56-a3c8-11da-a746-0800200b9a66, the unit-group UUID 93a60a57-a4c8-11da-a746-0800200c9a66, and the reference amount 1 kg net tallow.
validate_required_qualifiers	dataset_metadata	Reject an incomplete package when species or traceable shares, subtype, grade, intended use, route, refining status, physical state/temperature, quality basis, packaging state, or allocation method is missing.	unsd-cpc-3-0-2025; codex-cxs-211-1999
validate_scope_exclusions	product_identity	Reject pig fat, poultry fat, fish or marine oils, unrendered fat, oleo-oil, tallow oil/fractions, vegetable tallow, downstream oleochemicals/fuels, and untraceable mixtures as reference products under this PCR.	unsd-cpc-3-0-2025; codex-cxs-329-2017
validate_edible_tallow_claim	edible_tallow	An edible-tallow claim must identify eligible bovine and/or sheep material fit for human consumption and disclose any refining; other species or grades must use their applicable specification without claiming automatic CXS 211 coverage.	codex-cxs-211-1999
validate_species_no_unconditional_average	inventory_and_allocation	Fail validation when different species are pooled without actual lot shares, separate upstream inventories, and the traceable blend calculation, or when one species allocation factor is applied indiscriminately to another species.	eu-pef-2021
validate_process_route	process_inventory	The inventory must include all required processes and every conditioning step actually used; it must not include a generic refining route for an unrefined product or omit treatment and direct releases inside the declared boundary.	eu-pef-2021
validate_mass_reconciliation	material_inventory	Inputs, outputs, stock change, and separately recorded losses must reconcile within a declared, evidence-based site tolerance; missing co-products, wastewater, or residues make the check inconclusive rather than zero.
validate_allocation_hierarchy	multifunctional_processes	Verify subdivision first, then justified system expansion or a relevant physical relation, and only then another relationship such as economic allocation; verify consistent gates, periods, species, and output status.	eu-pef-2021
validate_emissions_and_waste	direct_environmental_flows	Confirm that direct air/water emissions and waste quantities use measured records or collected activity with disclosed source-backed factors and that on-site treatment is neither omitted nor double counted.	eu-pef-2021
validate_source_applicability	method_sources	Flag any use of EU FDM BAT rendering or fat-melting values as unsupported because that decision excludes primary animal-by-product rendering and fat melting from its scope.	eu-fdm-bat-2019

10. Published Dataset Profile

Field	Value
dataset_role	Foreground production dataset for a declared tallow product and route
downstream_use	May be published as a secondary_dataset or background_dataset for studies needing species-, grade-, route-, geography-, and time-matched factory-gate tallow
allowed_use	Use for the declared species/subtype/grade/use and rendering/refining route, with compatible upstream slaughter/allocation modelling and explicit quality basis
excluded_use	Generic proxy across animal species, edible and non-edible grades, materially different refining routes, untraceable mixtures, pig/poultry/marine/vegetable fats, or downstream oleochemical/fuel production without an explicit model extension
required_metadata	PCR id and version; product-flow UUID; species or actual species shares; subtype; grade and intended use; raw-material eligibility; facility geography; technology and refining steps; reference condition; reporting period; allocation method/factors; upstream dataset identities; packaging; data sources; cut-offs and limitations
required_quality_disclosure	Meter and laboratory coverage; calibration; mass/energy/water reconciliation; temporal and site coverage; species traceability; allocation evidence; direct-emission method; missing flow UUIDs or data; source applicability; uncertainty and any inconclusive validation checks
update_trigger	Change in animal species or shares, raw-material eligibility or source, product grade/use/specification, rendering or refining technology, facility boundary, energy/water/emission treatment, co-product market or allocation method, upstream dataset, regulation/standard, or a material data-quality finding

11. Data Sources

Source id	Type	Reference	Used for
unsd-cpc-3-0-2025	official_guidance	United Nations Statistics Division, Central Product Classification Version 3.0 Explanatory Notes, subclass 21523 Tallow, 30 June 2025, https://unstats.un.org/unsd/classifications/Econ/Download/In%20Text/CPC_Ver_3.0_Exp_Notes_30Jun2025.pdf (retrieved 2026-08-12)	Category inclusions and exclusions; distinction from unrendered, pig, poultry, marine, fractionated, and vegetable fats
codex-cxs-211-1999	standard	Codex Alimentarius, Standard for Named Animal Fats (CXS 211-1999), amended through 2024, https://www.fao.org/fao-who-codexalimentarius/sh-proxy/pl/?lnk=1&url=https%253A%252F%252Fworkspace.fao.org%252Fsites%252Fcodex%252FStandards%252FCXS%2B211-1999%252FCXS_211e.pdf (retrieved 2026-08-12)	Edible bovine/sheep tallow and oleo-stock scope, raw-material fitness, refined-product disclosure, quality-basis context
codex-cxs-329-2017	standard	Codex Alimentarius, Standard for Fish Oils (CXS 329-2017), amended through 2024, https://workspace.fao.org/sites/codex/Standards/CXS%20329-2017/CXS_329e.pdf (retrieved 2026-08-12)	Confirms fish and shellfish oils as a separate product family excluded from this PCR
eu-pef-2021	official_guidance	European Commission, Recommendation (EU) 2021/2279 on Environmental Footprint methods, https://eur-lex.europa.eu/eli/reco/2021/2279/oj (retrieved 2026-08-12)	Functional unit, boundary, company-specific inventory, cut-off disclosure, multifunctionality hierarchy, and species-specific animal/slaughterhouse allocation rules
eu-fdm-bat-2019	official_guidance	European Commission, Implementing Decision (EU) 2019/2031 establishing BAT conclusions for the food, drink and milk industries, https://eur-lex.europa.eu/eli/dec_impl/2019/2031/oj (retrieved 2026-08-12)	Applicability screen: explicitly excludes primary animal-by-product rendering and fat melting, preventing misuse of its sector values