Manufactured tobacco

1. Scope and Applicability

This PCR applies to factory-gate production of CPC 3.0 subclass 25091, manufactured tobacco. It covers other manufactured tobacco and manufactured tobacco substitutes, homogenized or reconstituted tobacco, and tobacco extracts and essences when they leave the reporting facility as the declared product. Product routes may include loose smoking tobacco, chewing tobacco, moist or dry snuff, pressed or twisted tobacco, expanded tobacco, reconstituted tobacco sheet, and tobacco extract or essence. Each dataset shall name the actual route and saleable form.

The foreground starts with received cured tobacco leaf, tobacco stems, tobacco fines, purchased tobacco extract, or other declared tobacco-bearing feedstocks at the reporting facility. It includes receiving, conditioning, blending, route-specific size reduction or extraction, formulation, drying or remoisturizing, optional expansion, packing, and facility operations directly supporting those steps. Tobacco agriculture, curing before receipt, supplier production, distribution after the factory gate, consumer use, and end-of-life are outside the foreground and shall be represented only through linked upstream or downstream datasets when the study goal requires them.

Cigars, cheroots, cigarillos and cigarettes of HS heading 24.02, unmanufactured tobacco and tobacco refuse of HS heading 24.01, and nicotine-containing or non-nicotine products classified under HS heading 24.04 are excluded. A multi-product site shall subdivide or meter the CPC 25091 route so excluded products are not silently included.

2. Product Category Identity

Field	Value
canonical_pcr_id	pcr.food-products-beverages-and-tobacco-textiles-apparel-and-leather-products.tobacco-products.manufactured-tobacco
classification_refs	CPC 3.0 25091, exact; scope operationalized with HS 2022 heading 24.03
covered_products	Other manufactured tobacco and substitutes; homogenized or reconstituted tobacco; tobacco extracts and essences
excluded_products	Unmanufactured tobacco and refuse; cigars, cigarillos and cigarettes; HS 24.04 inhalation-without-combustion and other nicotine products
representative_product	The actual saleable CPC 25091 product produced by the reporting route
production_route	Declare one or more: loose/chewing/snuff/pressed/twisted tobacco, expanded tobacco, reconstituted sheet, extract or essence
market_state	Net saleable product at the reporting facility gate; package configuration and moisture basis declared

Classification shall be checked against the product composition, form and intended use, not inferred from a site name or a generic label such as “tobacco product.” Water-pipe tobacco may include glycerol, aromatic oils or extracts, molasses or sugar; those constituents shall be recorded as separate atomic inputs when used.

3. Reference Flow

Field	Value
What	Manufactured tobacco conforming to CPC 3.0 25091 and the declared route, composition, saleable form and moisture basis
How much	1 kg net product, excluding transport packaging and separately reported sales packaging
How well	Meets the applicable product specification; route, moisture content, tobacco/substitute composition and package configuration declared
How long or cycle	One representative production period; normally at least 12 consecutive months or a justified complete campaign
reference_flow_link	Tiangong flow 0b1039e5-6251-4030-a2fd-707a1f32f365, version 01.01.000, state 100

Field	Value
Reference amount	1
Reference product flow	Manufactured tobacco (0b1039e5-6251-4030-a2fd-707a1f32f365)
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	CPC 25091 classification; route; net moisture basis and measured moisture content; tobacco and substitute composition; saleable form; included packaging; reporting period; site and geography

When constructing a foreground data package, the items listed in Required qualifiers must be declared in dataset metadata, process notes, reference flow comment, product description, or an equivalent data package field. Missing required qualifiers make the reference flow definition incomplete for that data package.

4. Measurement and Unit Rules

rule_id	Applies to	Required property	Required unit	Rule
measure_product_net_mass	Reference product and tobacco-bearing intermediates	Mass	kg	Use calibrated net mass. Exclude tare and separately reported packaging; state whether mass is as-sold or converted to a specified moisture basis.
measure_material_mass	Leaf, stems, fines, ingredients, refrigerants, fuels, packaging and solid wastes	Mass	kg	Record each named material separately from purchase, issue, weighbridge or stock-change records; do not report “materials,” “additives,” “packaging,” or “waste” aggregates.
measure_water_volume	Process water and treated or untreated wastewater	Volume	m3	Meter each water and wastewater stream; convert mass only with a documented density and temperature.
measure_electricity	Electricity by process or allocated meter	Energy	kWh	Record imported and on-site electricity separately and identify voltage level and meter boundary.
measure_thermal_energy	Purchased hot water and other metered heat	Energy	MJ	Report delivered useful heat separately from steam and fuels; disclose temperature levels and conversion basis.
measure_steam	Purchased or internally transferred steam	Mass	kg	Record steam mass and pressure/temperature or quality; do not combine steam with generic heat.
measure_fuel	Natural gas and diesel	Energy and physical quantity	MJ plus m3 or kg/L	Record each fuel separately; use net calorific value with source and period.
measure_air_emission	Dust, refrigerants, carbon dioxide, nitrogen oxides and particulate matter	Mass	kg	Use stack testing, continuous monitoring or documented mass balance/emission calculation for each named substance.
measure_moisture	Feedstock, intermediate and saleable product	Mass fraction	kg/kg or %	Use representative sampling and a declared test method; reconcile as-received and dry-matter balances.

5. System Boundary

Boundary Abstraction

Field	Value
declared_starting_condition	Tobacco-bearing feedstocks and non-tobacco ingredients received at the reporting facility gate
starting_condition_role	Foreground entry; upstream farming, curing, supplier manufacture and transport are linked datasets
product_classification_scope	CPC 3.0 25091, constrained by HS 2022 heading 24.03 and the explicit exclusions in Section 1
recursive_input_rule	Purchased CPC 25091 product or intermediate is recorded as a separate input with its supplier dataset; it is not recursively remodelled unless produced inside the reporting foreground
upstream_dataset_requirement	Link separate datasets for cured leaf or other tobacco feedstocks, ingredients, water, electricity, heat, steam, fuels, refrigerants and every packaging component
disclosure	Declare route, owned and outsourced operations, cut-offs, on-site utilities, wastewater treatment, product moisture, allocation and excluded site activities

rule_id	Applies to	Requirement	source_ids
boundary_factory_gate	All datasets	Include all route steps from receipt through net saleable product at the facility gate, including route-specific cleaning, conditioning, blending, extraction, sheet formation, drying, expansion and packing when performed.	us-epa-tobacco-processing-2006; eu-pef-2021
boundary_upstream_links	Purchased inputs	Keep supplier production outside the foreground but link a dataset for every material, ingredient, energy carrier and packaging component crossing the boundary.	eu-pef-2021
boundary_same_category_input	Purchased manufactured tobacco	Record it as a distinct input with origin, route, moisture and supplier dataset; prevent double counting of its manufacture.	eu-pef-2021
boundary_optional_routes	Reconstituted, expanded, extract and essence routes	Include only steps actually operated, but absence of an applicable step requires an explicit not-applicable statement.	us-epa-tobacco-processing-2006
boundary_excluded_products	Multi-product tobacco sites	Meter or subdivide CPC 25091 production from headings 24.01, 24.02 and 24.04.	unsd-cpc-v3-2025; wco-hs-2022-ch24

6. Process Inventory Structure

Process Map

process_id	process_name	inclusion	inclusion_condition	role	quantitative_reference
receiving_storage	Feedstock receiving and storage	required	Always	Establish received tobacco-bearing mass and remove foreign material	kg accepted tobacco-bearing feedstock
tobacco_conversion	Route-specific tobacco conversion	required	Always	Conditioning, blending, formulation, cutting/grinding/pressing, extraction/sheet formation, drying or remoisturizing as applicable	kg manufactured tobacco intermediate
expanded_tobacco	Carbon-dioxide expansion	conditional	Include when tobacco is expanded at the site	Expand cut tobacco with liquid carbon dioxide and rapid heating	kg expanded tobacco
packing	Final conditioning, packing and release	required	Always, including bulk release with zero sales packaging	Produce and verify the reference product	1 kg net manufactured tobacco
onsite_steam_generation	On-site steam generation	conditional	Include when the site generates steam for the route	Convert separately recorded fuels and water to transferred steam	kg steam delivered
onsite_wastewater_treatment	On-site wastewater treatment	conditional	Include when tobacco-bearing wastewater is treated on site	Treat process wastewater and quantify effluent and sludge	m3 wastewater treated

Process: Feedstock receiving and storage (receiving_storage)

Inputs

Product flows

Cured tobacco leaf (receiving_cured_tobacco)

Received cured leaf is weighed by lot and linked to its supplier dataset. This card excludes stems and fines recorded below.

• Selected flow: Cured tobacco leaf
• Flow property / unit: Mass / kg
• Amount rule: Foreground weighbridge, scale and stock-change record by lot
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_receiving_materials
• Sources: us-epa-tobacco-processing-2006

Tobacco stems (receiving_tobacco_stems)

Separately weigh stems intentionally received for reconstituted or other routes.

• Selected flow: Tobacco stems
• Flow property / unit: Mass / kg
• Amount rule: Foreground lot receipt plus inventory change
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_receiving_materials
• Sources: us-epa-tobacco-processing-2006

Tobacco fines (receiving_tobacco_fines)

Separately weigh fines intentionally received for reconstituted or extract routes.

• Selected flow: Tobacco fines
• Flow property / unit: Mass / kg
• Amount rule: Foreground lot receipt plus inventory change
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_receiving_materials
• Sources: us-epa-tobacco-processing-2006

Outputs

Waste flows

Foreign material removed from tobacco (receiving_foreign_material_waste)

Foreign matter removed during receiving inspection is weighed as a distinct waste stream.

• Selected flow: Foreign material removed from tobacco
• Flow property / unit: Mass / kg
• Amount rule: Foreground container weight by destination
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_receiving_waste
• Sources:

Process: Route-specific tobacco conversion (tobacco_conversion)

Inputs

Product flows

Process water (conversion_water)

Meter water directly used for conditioning, extraction, formulation, washing into product, or sheet formation; sanitation water discharged as wastewater remains separately metered.

• Selected flow: Process water
• Flow property / unit: Volume / m3
• Amount rule: Foreground meter or batch addition record
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_conversion_water
• Sources: us-epa-tobacco-processing-2006

Steam (conversion_steam)

Steam imported to conditioning, drying, extraction or concentration is recorded separately from heat and fuel.

• Selected flow: Steam
• Flow property / unit: Mass / kg
• Amount rule: Foreground steam meter or engineering balance with pressure and quality
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_conversion_steam
• Sources: us-epa-tobacco-processing-2006

Purchased hot water (conversion_hot_water)

Purchased hot-water heat is included only where it crosses the foreground boundary and is not steam.

• Selected flow: Purchased hot water
• Flow property / unit: Energy / MJ
• Amount rule: Foreground heat meter or mass-flow and temperature balance
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_conversion_heat
• Sources:

Medium-voltage electricity (conversion_electricity)

Electricity for conveyors, cutting, grinding, pressing, extraction, refining, sheet forming, fans, drying and cooling is metered or allocated from a documented submeter.

• Selected flow: Electricity, medium voltage
• Flow property / unit: Energy / kWh
• Amount rule: Foreground submeter by reporting period
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_conversion_electricity
• Sources: us-epa-tobacco-processing-2006

Glycerol (conversion_glycerol)

Glycerol is recorded when used in water-pipe tobacco or another declared formulation.

• Selected flow: Glycerol
• Flow property / unit: Mass / kg
• Amount rule: Foreground formulation issue less returned inventory
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_conversion_ingredients
• Sources: wco-hs-2022-ch24

Molasses (conversion_molasses)

Molasses is recorded separately when used in the declared formulation.

• Selected flow: Molasses
• Flow property / unit: Mass / kg
• Amount rule: Foreground formulation issue less returned inventory
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_conversion_ingredients
• Sources: wco-hs-2022-ch24

Sucrose (conversion_sucrose)

Sucrose is recorded separately from molasses and other ingredients when used.

• Selected flow: Sucrose
• Flow property / unit: Mass / kg
• Amount rule: Foreground formulation issue less returned inventory
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_conversion_ingredients
• Sources: wco-hs-2022-ch24; us-epa-tobacco-processing-2006

Tobacco extract (conversion_tobacco_extract)

Purchased or internally transferred tobacco extract reapplied to sheet or used in formulation is measured as one distinct input; internal transfer is not double counted as an upstream purchase.

• Selected flow: Tobacco extract
• Flow property / unit: Mass / kg
• Amount rule: Foreground batch addition and internal-transfer record
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_conversion_ingredients
• Sources: us-epa-tobacco-processing-2006

Ammonia refrigerant makeup (conversion_ammonia_makeup)

Ammonia added to a cooling system serving the route is recorded by purchase and inventory balance; omit only when the route has no ammonia system.

• Selected flow: Ammonia refrigerant
• Flow property / unit: Mass / kg
• Amount rule: Purchases plus opening stock minus closing stock and documented recovery
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_conversion_refrigerants
• Sources:

R-134a refrigerant makeup (conversion_r134a_makeup)

R-134a added to a cooling system serving the route is recorded separately from ammonia; omit only when no R-134a system serves the route.

• Selected flow: Refrigerant R-134a
• Flow property / unit: Mass / kg
• Amount rule: Purchases plus opening stock minus closing stock and documented recovery
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_conversion_refrigerants
• Sources:

Outputs

Product flows

Manufactured tobacco intermediate (conversion_intermediate)

The route-specific intermediate leaving conversion is weighed before optional expansion or final packing. For extract or essence routes, this is the concentrated saleable precursor.

• Selected flow: Manufactured tobacco intermediate
• Flow property / unit: Mass / kg
• Amount rule: Foreground transfer scale with declared moisture basis
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_conversion_outputs
• Sources: us-epa-tobacco-processing-2006

Waste flows

Discarded tobacco leaf (conversion_tobacco_leaf_waste)

Weigh rejected leaf that is not internally reused. Do not combine it with stems, fines or captured dust.

• Selected flow: Discarded tobacco leaf
• Flow property / unit: Mass / kg
• Amount rule: Foreground container scale by treatment destination
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_conversion_waste
• Sources: us-epa-tobacco-processing-2006

Discarded tobacco stems (conversion_tobacco_stem_waste)

Weigh unusable stems separately after subtracting documented internal transfer to a reconstituted-tobacco route.

• Selected flow: Discarded tobacco stems
• Flow property / unit: Mass / kg
• Amount rule: Foreground container scale by treatment destination
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_conversion_waste
• Sources: us-epa-tobacco-processing-2006

Discarded tobacco fines (conversion_tobacco_fines_waste)

Weigh unusable fines separately after subtracting documented internal transfer to a reconstituted-tobacco or extract route.

• Selected flow: Discarded tobacco fines
• Flow property / unit: Mass / kg
• Amount rule: Foreground container scale by treatment destination
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_conversion_waste
• Sources: us-epa-tobacco-processing-2006

Captured tobacco dust (conversion_captured_tobacco_dust)

Weigh tobacco dust retained by filters or collectors. This flow excludes tobacco dust released to air.

• Selected flow: Captured tobacco dust
• Flow property / unit: Mass / kg
• Amount rule: Foreground collector or waste-container scale by destination
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_conversion_waste
• Sources: us-epa-tobacco-processing-2006

Tobacco-bearing process wastewater (conversion_process_wastewater)

Combine only hydraulically connected wastewater that shares treatment and composition characterization; record extraction dilution water, excess extract, evaporator condensate, scrubber blowdown, equipment wash and floor wash separately in raw records.

• Selected flow: Tobacco-bearing process wastewater
• Flow property / unit: Volume / m3
• Amount rule: Foreground discharge meter with sampling point and destination
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_conversion_wastewater
• Sources: us-epa-tobacco-processing-2006

Elementary flows

Tobacco dust to air (conversion_tobacco_dust_air)

Measure tobacco particulate released after controls; captured dust is a solid waste or internal recovery, not an air emission.

• Selected flow: Tobacco dust to air
• Flow property / unit: Mass / kg
• Amount rule: Stack test or exhaust flow times measured concentration, net of capture
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_conversion_air
• Sources: who-tobacco-environment-2017

Ammonia to air (conversion_ammonia_air)

Report ammonia refrigerant loss to air separately where an ammonia system serves the foreground.

• Selected flow: Ammonia to air
• Flow property / unit: Mass / kg
• Amount rule: Refrigerant mass balance reconciled with event logs
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_conversion_refrigerants
• Sources:

R-134a to air (conversion_r134a_air)

Report R-134a refrigerant loss to air separately where an R-134a system serves the foreground.

• Selected flow: Refrigerant R-134a to air
• Flow property / unit: Mass / kg
• Amount rule: Refrigerant mass balance reconciled with event logs
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_conversion_refrigerants
• Sources:

Process: Carbon-dioxide expansion (expanded_tobacco)

Inputs

Product flows

Cut manufactured tobacco intermediate (expansion_intermediate)

Weigh the cut and conditioned tobacco transferred into expansion without duplicating its upstream production.

• Selected flow: Cut manufactured tobacco intermediate
• Flow property / unit: Mass / kg
• Amount rule: Foreground transfer scale with moisture measurement
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_expansion_materials
• Sources: us-epa-tobacco-processing-2006

Liquid carbon dioxide (expansion_liquid_co2)

Record fresh liquid carbon dioxide delivered to the expansion vessel, net of measured recovery.

• Selected flow: Carbon dioxide, liquid
• Flow property / unit: Mass / kg
• Amount rule: Foreground tank level or delivery mass balance
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_expansion_materials
• Sources: us-epa-tobacco-processing-2006

Medium-voltage electricity for expansion (expansion_electricity)

Record expansion pumps, controls and directly associated rapid-heating equipment electricity separately from general conversion electricity.

• Selected flow: Electricity, medium voltage
• Flow property / unit: Energy / kWh
• Amount rule: Foreground submeter or equipment-hour allocation
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_expansion_energy
• Sources: us-epa-tobacco-processing-2006

Outputs

Product flows

Expanded tobacco (expansion_expanded_tobacco)

Weigh expanded tobacco leaving the vessel after stabilization and moisture measurement.

• Selected flow: Expanded tobacco
• Flow property / unit: Mass / kg
• Amount rule: Foreground transfer scale with declared moisture basis
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_expansion_outputs
• Sources: us-epa-tobacco-processing-2006

Elementary flows

Carbon dioxide from expansion to air (expansion_co2_air)

Report purchased carbon dioxide released during expansion separately from combustion carbon dioxide.

• Selected flow: Carbon dioxide from expansion to air
• Flow property / unit: Mass / kg
• Amount rule: Liquid carbon-dioxide input minus measured recovery and stock change
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_expansion_outputs
• Sources: us-epa-tobacco-processing-2006

Process: Final conditioning, packing and release (packing)

Inputs

Product flows

Bulk manufactured tobacco (packing_bulk_tobacco)

Weigh the accepted bulk product transferred to final conditioning and packing.

• Selected flow: Bulk manufactured tobacco
• Flow property / unit: Mass / kg
• Amount rule: Foreground transfer scale with moisture measurement
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packing_product
• Sources: us-epa-tobacco-processing-2006

Paper pouch (packing_paper_pouch)

Record the mass of paper pouches incorporated in saleable units; omit with a declared zero when not used.

• Selected flow: Paper pouch
• Flow property / unit: Mass / kg
• Amount rule: Foreground bill of materials reconciled to issue and scrap
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packing_components
• Sources: us-epa-tobacco-processing-2006

Aluminium tin (packing_aluminium_tin)

Record aluminium tins separately from paper, glass and plastic components.

• Selected flow: Aluminium tin
• Flow property / unit: Mass / kg
• Amount rule: Foreground bill of materials reconciled to issue and scrap
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packing_components
• Sources: us-epa-tobacco-processing-2006

Glass jar (packing_glass_jar)

Record glass jars separately when used.

• Selected flow: Glass jar
• Flow property / unit: Mass / kg
• Amount rule: Foreground bill of materials reconciled to issue and scrap
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packing_components
• Sources: us-epa-tobacco-processing-2006

Paperboard box (packing_paperboard_box)

Record paperboard boxes separately from paper pouches.

• Selected flow: Paperboard box
• Flow property / unit: Mass / kg
• Amount rule: Foreground bill of materials reconciled to issue and scrap
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packing_components
• Sources:

Low-density polyethylene film (packing_ldpe_film)

Record low-density polyethylene film separately from all fibre, metal and glass packaging.

• Selected flow: Low-density polyethylene film
• Flow property / unit: Mass / kg
• Amount rule: Foreground bill of materials reconciled to issue and scrap
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packing_components
• Sources:

Medium-voltage electricity for packing (packing_electricity)

Record electricity for final conditioning, filling, sealing, labelling and case handling.

• Selected flow: Electricity, medium voltage
• Flow property / unit: Energy / kWh
• Amount rule: Foreground submeter or equipment-hour allocation
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packing_electricity
• Sources:

Outputs

Product flows

Manufactured tobacco (packing_reference_product)

This is the sole reference exchange. The Tiangong state-100 product flow is normalized to one kilogram of net conforming product; packaging remains in separate input cards.

• Selected flow: Manufactured tobacco (0b1039e5-6251-4030-a2fd-707a1f32f365)
• Flow property / unit: Mass / kg
• Amount rule: Exactly 1 kg net conforming product by reference-flow definition
• Value mode: Fixed value (fixed_value)
• Specificity: Generic (generic)
• Normalization basis: Reference product identity
• Basis kind: Product output (reference_flow)
• Evidence kind: Identity reference (identity_reference)
• Collection protocol:
• Sources: unsd-cpc-v3-2025; wco-hs-2022-ch24

Waste flows

Paper pouch scrap (packing_paper_pouch_scrap)

Weigh rejected paper pouches separately from paperboard boxes and all other packaging.

• Selected flow: Paper pouch scrap
• Flow property / unit: Mass / kg
• Amount rule: Foreground scrap container weight by destination
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packing_waste
• Sources:

Paperboard box scrap (packing_paperboard_scrap)

Weigh rejected paperboard boxes separately from paper pouches and all other packaging.

• Selected flow: Paperboard box scrap
• Flow property / unit: Mass / kg
• Amount rule: Foreground scrap container weight by destination
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packing_waste
• Sources:

Aluminium packaging scrap (packing_aluminium_scrap)

Weigh aluminium packaging scrap separately.

• Selected flow: Aluminium packaging scrap
• Flow property / unit: Mass / kg
• Amount rule: Foreground scrap container weight by destination
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packing_waste
• Sources:

Glass packaging scrap (packing_glass_scrap)

Weigh glass packaging scrap separately.

• Selected flow: Glass packaging scrap
• Flow property / unit: Mass / kg
• Amount rule: Foreground scrap container weight by destination
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packing_waste
• Sources:

Polyethylene packaging scrap (packing_plastic_scrap)

Weigh low-density polyethylene packaging scrap separately from other polymers.

• Selected flow: Low-density polyethylene packaging scrap
• Flow property / unit: Mass / kg
• Amount rule: Foreground scrap container weight by destination
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packing_waste
• Sources:

Off-specification manufactured tobacco (packing_offspec_tobacco)

Report rejected product sent outside the foreground as waste. Internally reworked material is an internal transfer and shall not be counted as both input and waste.

• Selected flow: Off-specification manufactured tobacco
• Flow property / unit: Mass / kg
• Amount rule: Foreground reject scale minus documented internal rework
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per 1 kg net manufactured tobacco
• Basis kind: Product output (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packing_waste
• Sources:

Process: On-site steam generation (onsite_steam_generation)

Inputs

Product flows

Natural gas (boiler_natural_gas)

Record natural gas delivered to the boiler separately from diesel and other fuels.

• Selected flow: Natural gas
• Flow property / unit: Energy / MJ
• Amount rule: Foreground fuel meter using documented net calorific value
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per kg steam delivered
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_boiler_inputs
• Sources: who-tobacco-environment-2017

Diesel fuel (boiler_diesel)

Record diesel used in the steam boiler or start-up burner separately from natural gas.

• Selected flow: Diesel fuel
• Flow property / unit: Energy / MJ
• Amount rule: Foreground tank issue using documented net calorific value
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per kg steam delivered
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_boiler_inputs
• Sources: who-tobacco-environment-2017

Boiler feedwater (boiler_feedwater)

Record make-up and returned condensate separately in raw records; this exchange is net feedwater entering steam generation.

• Selected flow: Boiler feedwater
• Flow property / unit: Volume / m3
• Amount rule: Foreground feedwater meter
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per kg steam delivered
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_boiler_inputs
• Sources:

Medium-voltage electricity for boiler (boiler_electricity)

Record electricity for boiler pumps, fans and controls.

• Selected flow: Electricity, medium voltage
• Flow property / unit: Energy / kWh
• Amount rule: Foreground submeter or equipment-hour allocation
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per kg steam delivered
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_boiler_inputs
• Sources:

Outputs

Product flows

Steam delivered (boiler_steam)

Measure steam transferred to tobacco conversion at the delivery boundary.

• Selected flow: Steam
• Flow property / unit: Mass / kg
• Amount rule: Foreground steam meter with pressure and quality
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per kg steam delivered
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_boiler_outputs
• Sources:

Waste flows

Boiler blowdown wastewater (boiler_blowdown)

Measure blowdown discharged from the boiler system separately from tobacco-bearing wastewater.

• Selected flow: Boiler blowdown wastewater
• Flow property / unit: Volume / m3
• Amount rule: Foreground blowdown meter or verified water balance
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per kg steam delivered
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_boiler_outputs
• Sources: us-epa-tobacco-processing-2006

Elementary flows

Fossil carbon dioxide to air (boiler_co2_air)

Quantify fossil carbon dioxide from the separately recorded boiler fuels.

• Selected flow: Carbon dioxide, fossil, to air
• Flow property / unit: Mass / kg
• Amount rule: Stack measurement or fuel-specific carbon balance
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per kg steam delivered
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_boiler_air
• Sources:

Nitrogen oxides expressed as nitrogen dioxide to air (boiler_nox_air)

Quantify nitrogen oxides after installed controls.

• Selected flow: Nitrogen oxides, expressed as nitrogen dioxide, to air
• Flow property / unit: Mass / kg
• Amount rule: Stack test, continuous monitor or documented fuel-specific factor
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per kg steam delivered
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_boiler_air
• Sources:

Fine particulate matter to air (boiler_pm_air)

Quantify particulate matter with aerodynamic diameter at or below 2.5 micrometres after installed controls. Any coarser fraction requires a separate atomic row.

• Selected flow: Particulate matter, <=2.5 micrometres, to air
• Flow property / unit: Mass / kg
• Amount rule: Stack test or documented fuel-specific factor
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per kg steam delivered
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_boiler_air
• Sources:

Process: On-site wastewater treatment (onsite_wastewater_treatment)

Inputs

Waste flows

Tobacco-bearing process wastewater for treatment (treatment_process_wastewater)

Measure tobacco-bearing wastewater entering on-site treatment at a defined sampling point.

• Selected flow: Tobacco-bearing process wastewater
• Flow property / unit: Volume / m3
• Amount rule: Foreground influent meter
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per m3 wastewater treated
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_treatment_inputs
• Sources: us-epa-tobacco-processing-2006

Product flows

Medium-voltage electricity for wastewater treatment (treatment_electricity)

Record electricity used by equalization, biological treatment, clarification, sludge handling and related pumps.

• Selected flow: Electricity, medium voltage
• Flow property / unit: Energy / kWh
• Amount rule: Foreground submeter or equipment-hour allocation
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per m3 wastewater treated
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_treatment_inputs
• Sources: us-epa-tobacco-processing-2006

Outputs

Waste flows

Treated wastewater (treatment_treated_wastewater)

Measure final effluent volume and retain pollutant-specific analytical results; do not substitute influent volume without a water balance.

• Selected flow: Treated wastewater
• Flow property / unit: Volume / m3
• Amount rule: Foreground effluent meter and sampling record
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per m3 wastewater treated
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_treatment_outputs
• Sources: us-epa-tobacco-processing-2006

Wastewater-treatment sludge (treatment_sludge)

Weigh sludge on the declared wet or dry basis and record treatment destination.

• Selected flow: Wastewater-treatment sludge
• Flow property / unit: Mass / kg
• Amount rule: Foreground scale or container volume with measured solids content
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: Per m3 wastewater treated
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_treatment_outputs
• Sources: us-epa-tobacco-processing-2006

7. Allocation and Co-product Handling

rule_id	Applies to	Requirement	source_ids
allocation_subdivision	Multi-route or multi-product sites	First subdivide by route, line, batch, meter, formulation and operating time so CPC 25091 foreground records are directly assigned.	eu-pef-2021
allocation_physical	Unavoidable joint processes with multiple saleable tobacco products	If subdivision is not possible and a causal physical relationship exists, allocate by net dry-matter mass or another demonstrated causal property; disclose moisture conversion and sensitivity.	eu-pef-2021
allocation_economic	Joint processes lacking a defensible physical relationship	Use economic allocation only after documenting why subdivision and physical allocation fail; use contemporaneous net-gate values and test sensitivity.	eu-pef-2021
allocation_internal_rework	Recovered tobacco returned to the same foreground	Treat as an internal transfer with no co-product credit and prevent simultaneous reporting as waste and new input.	us-epa-tobacco-processing-2006
allocation_waste_recovery	Waste sent for recycling, energy recovery or treatment	Record the waste amount and destination. Apply any downstream credit only under the chosen study method and disclose it outside the foreground production balance.	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_receiving_materials	receiving_storage	input product flows	weighment	flow name, supplier, lot, gross, tare, net, moisture, stock change	calibrated scale plus inventory reconciliation	kg	each lot; monthly reconciliation	representative year or full campaign	all receiving points	sum each atomic flow; convert moisture only after retaining raw mass	calibration, lot records, stock reconciliation
cp_receiving_waste	receiving_storage	output waste	weighment	waste name, container tare, gross, destination	calibrated container scale	kg	each shipment	same period as production	receiving area	sum by atomic waste and destination	tickets, calibration, destination records
cp_conversion_water	tobacco_conversion	input water	meter/batch	meter start/end, batch additions, purpose	calibrated meter and batch record	m3	daily or each batch	same period as production	all conversion water points	sum direct use; keep sanitation water in wastewater raw records	meter calibration, batch sheets
cp_conversion_steam	tobacco_conversion	input steam	meter	mass, pressure, temperature, quality	steam meter or verified engineering balance	kg	hourly/daily	same period as production	conversion delivery boundary	sum delivered steam only	meter calibration, balance
cp_conversion_heat	tobacco_conversion	input purchased hot water	meter	mass flow, inlet/outlet temperature, time	heat meter	MJ	hourly/daily	same period as production	conversion delivery boundary	integrate delivered energy; no steam aggregation	calibration and heat balance
cp_conversion_electricity	tobacco_conversion	input electricity	meter	meter start/end, downtime, line output	revenue-grade submeter	kWh	daily/monthly	same period as production	conversion equipment	sum metered use; shared loads follow Section 7	meter certificate and production log
cp_conversion_ingredients	tobacco_conversion	ingredient inputs	formulation	ingredient identity, lot, issue, return, stock change	batch issue and inventory balance	kg	each batch	same period as production	formulation and reapplication points	sum each chemical or extract separately	recipe, issue tickets, inventory reconciliation
cp_conversion_refrigerants	tobacco_conversion	refrigerant inputs and emissions	mass balance	refrigerant identity, purchases, stocks, recovery, charge, event losses	annual refrigerant balance and leak log	kg	each event; annual close	same period as production	systems serving foreground	calculate each refrigerant separately; allocate shared systems by measured cooling duty	invoices, service logs, inventory, allocation record
cp_conversion_outputs	tobacco_conversion	product output	transfer weighment	mass, moisture, route, batch	calibrated transfer scale and moisture test	kg	each batch	same period as production	conversion exit	sum as-received and retain dry-matter conversion	calibration and laboratory results
cp_conversion_waste	tobacco_conversion	solid waste	weighment	atomic waste, mass, moisture, destination, internal recovery	container scale and disposition log	kg	each container	same period as production	conversion areas	subtract documented internal transfers; sum by destination	tickets and reconciliation
cp_conversion_wastewater	tobacco_conversion	wastewater output	meter/sample	stream, volume, sampling point, destination, pollutant results	flow meter and representative sampling	m3	continuous/daily; sampling per permit or study	same period as production	each hydraulic discharge	retain component streams; aggregate only shared treatment streams	calibration, laboratory reports, water balance
cp_conversion_air	tobacco_conversion	air emission	measurement	source, flow, concentration, control state, hours	stack test or continuous measurement	kg	representative operating tests	representative operating states	all route exhausts	sum named pollutant after controls	test report and control log
cp_expansion_materials	expanded_tobacco	material inputs	meter/weighment	tobacco mass/moisture, CO2 delivery, recovery, stocks	calibrated scales and tank balance	kg	each batch/delivery	same period as expansion	expansion unit	keep tobacco and CO2 separate	calibration, tank and batch logs
cp_expansion_energy	expanded_tobacco	electricity input	meter	meter start/end, equipment hours	submeter	kWh	daily/batch	same period as expansion	expansion unit	sum only expansion load	calibration and operating log
cp_expansion_outputs	expanded_tobacco	product and CO2 emission	mass balance	expanded mass/moisture, CO2 input, recovery, stocks	scale plus CO2 mass balance	kg	each batch; monthly close	same period as expansion	expansion unit	report product and released CO2 separately	calibration and reconciled balance
cp_packing_product	packing	bulk product input	transfer weighment	mass, moisture, lot	calibrated scale	kg	each lot	same period as packing	packing entry	sum by product route and moisture basis	calibration and lab results
cp_packing_components	packing	packaging inputs	bill of materials	component identity, unit mass, issued count, returns, scrap	BOM plus issue and count reconciliation	kg	each batch; monthly close	same period as packing	all packing lines	calculate each material component separately	approved BOM, unit-mass checks, inventory reconciliation
cp_packing_electricity	packing	electricity input	meter	meter start/end, line output, downtime	submeter or documented equipment-hour allocation	kWh	daily/monthly	same period as packing	packing lines	sum packing load only	calibration and allocation workbook
cp_packing_waste	packing	waste outputs	weighment	waste identity, mass, destination, rework	calibrated container scale	kg	each container	same period as packing	packing lines	keep paper, aluminium, glass, LDPE and off-spec tobacco separate	tickets and mass reconciliation
cp_boiler_inputs	onsite_steam_generation	fuel, feedwater, electricity	meter/inventory	fuel quantity and NCV, feedwater, electricity, stocks	calibrated meters and tank balance	MJ, m3, kWh	daily/monthly	same period as steam use	boilers serving foreground	each fuel separate; allocate shared boiler by metered delivered steam	calibration, invoices, NCV certificate
cp_boiler_outputs	onsite_steam_generation	steam and blowdown	meter	steam mass/quality, blowdown volume	steam and water meters	kg, m3	daily	same period as steam use	delivery and discharge points	reconcile feedwater, steam, condensate and blowdown	calibration and water balance
cp_boiler_air	onsite_steam_generation	air emissions	measurement/calculation	pollutant, stack flow, concentration, fuel, carbon/NCV, control state	stack monitoring or documented fuel calculation	kg	representative test plus period calculation	same period as steam use	boilers serving foreground	each pollutant separately; allocate by delivered steam	test report, factor source, calculation workbook
cp_treatment_inputs	onsite_wastewater_treatment	influent and electricity	meter/sample	influent volume/quality, electricity, treatment state	flow meter, sample and submeter	m3, kWh	continuous/daily	same period as discharge	treatment plant serving foreground	allocate shared treatment using measured pollutant load where causal, otherwise flow with disclosure	calibration, laboratory and operating log
cp_treatment_outputs	onsite_wastewater_treatment	effluent and sludge	meter/sample/weighment	effluent volume/quality, sludge wet mass, solids, destination	meter, laboratory sampling and scale	m3, kg	continuous/daily; each sludge shipment	same period as discharge	final effluent and sludge boundary	retain pollutant results and dry/wet basis; sum sludge by destination	laboratory reports, tickets, water and solids balance

Calculation Rules

rule_id	Applies to	Formula or rule	Inputs	Output	source_ids
calc_reference_normalization	All foreground exchanges	normalized exchange = period exchange / period net conforming product mass	period exchange; net product kg	exchange per 1 kg product	eu-pef-2021
calc_net_product_mass	Packed reference product	net product = gross filled units - tare of all separately reported packaging	gross filled mass; packaging tare	kg net manufactured tobacco
calc_dry_matter	Tobacco-bearing masses	dry matter = as-received mass × (1 - moisture mass fraction)	mass; moisture	kg dry matter
calc_material_balance	Receiving through packing	inputs + opening stocks = saleable output + wastes + emissions + closing stocks; internal transfers cancel	atomic mass records and stocks	absolute and percentage closure	us-epa-tobacco-processing-2006
calc_refrigerant_loss	Each refrigerant	loss = purchases + opening stock - closing stock - documented recovery - net charge increase	refrigerant records	kg substance to air
calc_expansion_co2_release	CO2 expansion	release = fresh liquid CO2 input + opening stock - closing stock - documented recovery	CO2 tank and recovery records	kg CO2 to air	us-epa-tobacco-processing-2006
calc_steam_allocation	Shared on-site boiler	allocated boiler exchange = total boiler exchange × metered steam to foreground / total metered steam delivered	boiler records; steam meters	allocated exchange	eu-pef-2021

Data Quality Requirements

requirement_id	Applies to	Requirement	Evidence
dq_temporal	All foreground data	Use one coherent representative period, normally at least 12 consecutive months; campaign production may use a complete campaign with justification.	dated production, meter and inventory records
dq_geographical	Site and upstream links	Identify facility geography and use supplier or regional datasets matching actual procurement where available.	site address, supplier origin, dataset metadata
dq_technological	Route and equipment	Describe the actual loose/snuff/pressed/twisted, expanded, reconstituted, extract or essence route and control equipment.	process diagram, equipment list, batch records
dq_completeness	Atomic inventory	Reconcile tobacco dry matter, net product, packaging, water, energy, wastes and direct emissions; explain every missing applicable card.	balance workbook and not-applicable register
dq_precision	Measurements and allocations	Retain calibration, sampling uncertainty, moisture testing, allocation drivers and calculation versions.	certificates, laboratory QA/QC, versioned calculations
dq_source_caution	External comparison	Do not transfer company-wide or cigarette-only intensities as CPC 25091 foreground facts; use them only to identify data fields or qualitative risks.	source-boundary review citing hendlin-bialous-2019 and who-tobacco-environment-2017

9. Validation Rules

rule_id	Applies to	Rule	source_ids
validate_reference_identity	Reference exchange	Error unless exactly one output uses UUID 0b1039e5-6251-4030-a2fd-707a1f32f365, Mass, Units of mass and kg.	unsd-cpc-v3-2025
validate_classification	CPC/HS scope	Error unless product evidence supports CPC 25091/HS 24.03 and none of the stated exclusions.	unsd-cpc-v3-2025; wco-hs-2022-ch24
validate_net_mass	Reference amount	Error unless output is normalized to exactly 1 kg net product with moisture basis and packaging treatment declared.
validate_route_coverage	Process map	Error unless every applicable route step is included and every non-applicable conditional process is explicitly justified.	us-epa-tobacco-processing-2006
validate_atomic_flows	Inventory atomicity	Error if any row combines electricity, heat, steam, fuels, refrigerants, materials, packaging components, waste materials or emitted substances.
validate_localized_reference_name	Chinese reference name	Error unless the UUID-bearing Chinese selected flow is exactly 人造烟草.
validate_material_balance	Tobacco and product balance	Error unless as-received and dry-matter balances include stocks, internal transfers, product, waste and measured air losses, with closure and residual reported.	us-epa-tobacco-processing-2006
validate_energy_separation	Energy records	Error unless electricity, purchased hot water, steam, natural gas and diesel are separate exchanges and absent carriers have explicit not-applicable records.
validate_refrigerants	Cooling systems	Error unless every refrigerant serving the foreground is named separately with makeup and loss records, or absence is documented.
validate_packaging	Packaging inventory	Error unless each actual packaging material is a separate input and corresponding scrap is separately reported; bulk product shall declare zero sales packaging.
validate_waste_emissions	Waste and emissions	Error unless waste destinations and direct air/water emissions are substance- or material-specific and captured dust is not also reported to air.	us-epa-tobacco-processing-2006
validate_allocation	Shared operations and co-products	Error unless subdivision is attempted first and any physical or economic allocation has driver, period and sensitivity documented.	eu-pef-2021
validate_data_quality	Representativeness and evidence	Warn when temporal, geographical, technological, completeness or precision evidence is missing.	eu-pef-2021
validate_no_empirical_range_transfer	Range provenance	Error if an empirical range lacks at least two independent, boundary-compatible full-text sources; this PCR prescribes no empirical ranges.	hendlin-bialous-2019; who-tobacco-environment-2017

10. Published Dataset Profile

Field	Value
dataset_role	Unit-process foreground dataset for manufactured tobacco production
downstream_use	Product-system and lifecycle-model construction for matching CPC 25091 products
allowed_use	Declared manufactured-tobacco route, composition, moisture basis, geography, technology and factory-gate boundary
excluded_use	Cigarettes, cigars, unmanufactured tobacco, HS 24.04 products, or unmatched routes and moisture bases
required_metadata	Reference product UUID; CPC/HS evidence; route; formulation categories; moisture basis; package configuration; geography; technology; reporting period
required_quality_disclosure	Atomic inventory coverage; material and water balances; allocation; exclusions; collection protocols; data-quality evidence
update_trigger	Material change in route, formulation, equipment, energy supply, package configuration, allocation, boundary or data quality

11. Data Sources

source_id	Type	title	author_or_issuer	publication_date	Reference	Used for
unsd-cpc-v3-2025	standard	Central Product Classification Version 3.0, final explanatory notes	United Nations Statistics Division	2025-06-30	https://unstats.un.org/unsd/classifications/Econ/Download/In%20Text/CPC_Ver_3.0_Exp_Notes_30Jun2025.pdf	Exact CPC 25091 identity and classification context
wco-hs-2022-ch24	standard	Harmonized System 2022, Chapter 24	World Customs Organization	2022	https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0424_2022e.pdf	HS 24.03 product scope, exclusions and water-pipe tobacco constituents
us-epa-tobacco-processing-2006	official_guidance	Final Engineering Report: Tobacco Products Processing Detailed Study	United States Environmental Protection Agency	2006-06	https://19january2017snapshot.epa.gov/sites/production/files/2015-09/documents/tobacco-products-processing-study_2006.pdf	Full-text route operations, expanded and reconstituted tobacco steps, wastewater sources and treatment
who-tobacco-environment-2017	official_guidance	Tobacco and its environmental impact: an overview	World Health Organization	2017	https://iris.who.int/bitstream/handle/10665/255574/9789241512497-eng.pdf	Manufacturing resource, chemical, energy, effluent and evidence-quality considerations
eu-pef-2021	official_guidance	Commission Recommendation (EU) 2021/2279 on the use of the Environmental Footprint methods	European Commission	2021-12-15	https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX%3A32021H2279	Functional unit, reference flow, company-specific foreground data, system boundary, allocation and data quality
hendlin-bialous-2019	literature	The environmental externalities of tobacco manufacturing: A review of tobacco industry reporting	Yogi Hale Hendlin; Stella Aguinaga Bialous	2019-03-05	DOI: 10.1007/s13280-019-01148-3; full text: https://pure.eur.nl/ws/portalfiles/portal/48170611/Hendlin-Bialous2019_Article_TheEnvironmentalExternalitiesO.pdf	Full-text review of energy, water, wastewater, waste and reporting limitations; supports exclusion of non-comparable numerical transfers