Products containing tobacco

1. Scope and Applicability

This PCR governs factory-gate foreground data packages for finished manufactured products that physically contain tobacco or reconstituted tobacco and are intended for inhalation without combustion. The United Nations CPC Ver. 3.0 explanatory note defines subclass 25092 through HS 2022 heading 24.04; within that heading, HS 2404.11 specifically identifies products intended for inhalation without combustion that contain tobacco or reconstituted tobacco. For this product-title PCR, actual tobacco or reconstituted-tobacco content is required and shall be declared. Sources: un-cpc-3-2025; wco-hs-2022-chapter-24.

The foreground boundary covers receipt and preparation of tobacco material, conditional on-site production of reconstituted tobacco sheet, formulation, forming and assembly of the tobacco-containing consumable, quality release, and packaging. A representative route is a heated-tobacco consumable containing a formed tobacco plug. FDA's technical review describes a tobacco plug made from crimped cast reconstituted tobacco sheet, with water, glycerol, guar gum, cellulose fibres, and route-specific non-tobacco components; EPA documents tobacco conditioning, blending, cutting, drying, remoisturising, reconstituted-sheet production, forming, reject recovery, packing, and associated wastewater. Sources: us-fda-iqos-tpl-2019; us-epa-tobacco-processing-2006.

Combustible cigars, cheroots, cigarillos and cigarettes; loose smoking tobacco; water-pipe tobacco; tobacco extracts and essences; standalone reconstituted tobacco sold as a material; nicotine-only liquids, cartridges, oral products or transdermal products with no tobacco; tobacco-free substitutes; and the reusable heating device are excluded. Tobacco cultivation, curing, stemming, redrying, and purchased reconstituted-tobacco production are upstream unless performed at the reporting facility and explicitly included. Consumer use and end-of-life are outside the factory-gate foreground boundary.

2. Product Category Identity

Field	Value
canonical_pcr_id	pcr.food-products-beverages-and-tobacco-textiles-apparel-and-leather-products.tobacco-products.products-containing-tobacco
classification_refs	CPC 3.0: 25092; defined by the CPC explanatory note through HS 2022 heading 24.04, with tobacco-containing non-combustion products identified in HS 2404.11
covered_products	Finished consumable products physically containing tobacco or reconstituted tobacco and intended for inhalation without combustion, including tobacco sticks, plugs, capsules or pods when the tobacco-containing consumable is the saleable reference product
excluded_products	Combustible cigars and cigarettes; loose or water-pipe smoking tobacco; tobacco extracts; standalone reconstituted tobacco material; nicotine-only or tobacco-free products; reusable heating devices; medicinal nicotine products
representative_product	Finished tobacco-containing non-combustion consumable at factory release, expressed as net product mass excluding separate retail, transport and pallet packaging
production_route	Tobacco-material receipt; conditional conditioning, blending or reconstitution; formulation; forming and component assembly; quality release; retail and transport packaging; conditional on-site wastewater treatment
market_state	Finished packaged or declared bulk tobacco-containing consumable, with product architecture, tobacco form, formulation, intended use, unit mass, count per pack, packaging configuration, moisture specification and shelf-life condition declared

3. Reference Flow

Field	Value
What	Supply of a finished manufactured consumable that contains tobacco or reconstituted tobacco and is intended for inhalation without combustion
How much	1,000 kg net conforming tobacco-containing product, excluding separately inventoried packaging mass
How well	Conforms to the declared formulation, tobacco-content, product architecture, unit-mass, moisture, physical-performance, chemical and target-market specifications
How long or cycle	One completed production and release batch at the factory gate; shelf life is declared but no consumer service life is assigned
reference_flow_link	Net released mass of conforming finished tobacco-containing consumables after documented rejects and rework

Field	Value
Reference amount	1,000 kg net finished product
Reference product flow	Products containing tobacco 653e40de-b5ea-4e0c-8542-98a32e6bae12
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	tobacco_present=true; tobacco form and origin; reconstituted-tobacco content; intended inhalation-without-combustion route; product architecture and component list; complete ingredient formulation by mass; humectant and flavour specification; net unit mass and units per pack; moisture and water-activity specifications where controlled; package-component masses; release specifications; production site, geography, batch and reference period; whether a reusable device is excluded or separately modelled

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
reference_mass	net conforming finished product	Mass 93a60a56-a3c8-11da-a746-0800200b9a66	kg	Normalize every foreground exchange to exactly 1,000 kg net conforming product. Keep primary, secondary and tertiary packaging outside the reference amount and inventory each component separately.
unit_count_to_mass	production and packing records recorded by unit count	Mass	kg	Convert count to net product mass using product-specific measured mean unit mass and retained sample records; preserve count, sampling plan, measured mass and conversion calculation.
ingredient_mass	tobacco, humectants, binders, fibres, additives and adhesives	Mass	kg	Record each physically distinct ingredient as its own exchange from calibrated issue or batch records; do not aggregate ingredients into a recipe total.
component_mass	tubes, filters, wraps, papers and packaging components	Mass	kg	Record issued and returned mass separately for each component; use count-to-mass conversion only with component-specific measured mass.
energy_separation	electricity, purchased steam and natural gas	Energy	kWh or MJ	Keep electricity, purchased steam and each combusted fuel as separate exchanges; preserve meter basis, heating-value basis and conversion factors.
water_separation	formulation, process conditioning, equipment washing and treatment	Volume or Mass	m3 or kg	Record water separately by use role and process; do not combine water incorporated into product with cleaning or treatment water.
wastewater_load	each direct discharge indicator	Mass	kg	Calculate each pollutant load separately from matched discharge volume and concentration records; retain sampling time, treatment boundary and receiving compartment.

5. System Boundary

Boundary Abstraction

Field	Value
declared_starting_condition	Tobacco blend, tobacco stems/fines, purchased reconstituted tobacco, and non-tobacco ingredients and components received at the reporting facility gate; the selected starting materials and any on-site reconstitution route are declared
starting_condition_role	Upstream product inputs to the foreground manufacture of the finished tobacco-containing consumable
product_classification_scope	Finished products physically containing tobacco or reconstituted tobacco and intended for inhalation without combustion; nicotine-only, tobacco-free, combustible and reusable-device products are excluded
recursive_input_rule	Returned or reworked product already in this category is recorded as a separately quantified same-category product input with its prior burdens retained; it is not silently treated as virgin tobacco or burden-free material
upstream_dataset_requirement	Link tobacco cultivation and curing, purchased tobacco preparation or reconstituted-sheet production, electricity, steam, natural gas, water, chemicals, polymers, paper, adhesives, packaging and off-site treatment to representative upstream datasets
disclosure	Declare product route; foreground starting materials; on-site versus purchased tobacco preparation; device exclusion; energy and water metering; reject and rework routing; wastewater treatment; air controls; packaging boundary; storage conditions; and all cut-offs

rule_id	Applies to	Rule	source_ids
boundary_factory_gate	foreground production	Include directly controlled operations from receipt of declared tobacco materials and components through quality release and factory-gate dispatch of the finished product.	us-fda-iqos-tpl-2019; us-epa-tobacco-processing-2006
boundary_route_specific	tobacco preparation and product architecture	Include reconstitution, conditioning, steam use, drying, cutting, forming, filters, tubes, papers and adhesives only when performed or used in the declared product route; disclose purchased intermediates as upstream datasets.	us-fda-iqos-tpl-2019; us-epa-tobacco-processing-2006
boundary_complete_inventory	every included process	Inventory electricity, purchased steam, natural gas, process water, each ingredient, each product component, each package component, each waste stream, each direct air emission, wastewater and each wastewater pollutant as separate exchanges.	us-epa-tobacco-processing-2006; eu-pef-2021
boundary_device_exclusion	tobacco consumable and reusable heater	Exclude the reusable heating device from this consumable-product reference flow. A study that includes the device shall model it as a separate product system and disclose the allocation over device lifetime.	us-fda-iqos-tpl-2019; wco-hs-2022-chapter-24

6. Process Inventory Structure

Process Map

process_id	process_name	inclusion	inclusion_condition	role	quantitative_reference
tobacco_preparation	Tobacco preparation and formulation	conditional	Include when tobacco is conditioned, blended, ground, reconstituted, formulated, dried or cut at the reporting site	Produce the declared prepared tobacco material	kg prepared tobacco material transferred to assembly
forming_assembly	Forming and product assembly	required	Always include for the finished tobacco-containing consumable	Form the tobacco portion and assemble each non-tobacco component	kg unpacked conforming product
packaging_release	Packaging, quality release and dispatch preparation	required	Always include; component rows apply to the declared packaging configuration	Inspect, pack and release the finished product	1,000 kg net released product
onsite_wastewater_treatment	On-site wastewater treatment	conditional	Include when tobacco-process wastewater is treated or directly discharged under foreground control	Treat wastewater and quantify sludge and separate discharge loads	m3 wastewater treated

Process: Tobacco preparation and formulation (tobacco_preparation)

Inputs

Product flows

Blended tobacco material (blended_tobacco_input)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Blended tobacco for manufactured tobacco
• Flow property / unit: Mass / kg
• Amount rule: Net accepted mass from calibrated receiving and issue records, with tobacco form and moisture stated.
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg prepared tobacco material
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_tobacco_materials
• Sources: us-epa-tobacco-processing-2006

Process water incorporated into tobacco (process_water)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Process water
• Flow property / unit: Volume / m3
• Amount rule: Metered or batch-dosed water entering conditioning, extraction, slurry or formulation; exclude cleaning water.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per kg prepared tobacco material
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_water_records
• Sources: us-fda-iqos-tpl-2019; us-epa-tobacco-processing-2006

Glycerol humectant (glycerol)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Glycerol
• Flow property / unit: Mass / kg
• Amount rule: Weighed glycerol issued to the formulation batch; mark not applicable only when absent from the declared formulation.
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg prepared tobacco material
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_formulation_ingredients
• Sources: us-fda-iqos-tpl-2019

Propylene glycol humectant (propylene_glycol)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Propylene glycol
• Flow property / unit: Mass / kg
• Amount rule: Weighed propylene glycol issued to the formulation batch when present.
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg prepared tobacco material
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_formulation_ingredients
• Sources: us-fda-iqos-tpl-2019

Guar gum binder (guar_gum)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Guar gum
• Flow property / unit: Mass / kg
• Amount rule: Weighed guar gum issued to the reconstituted-tobacco or tobacco-plug formulation when present.
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg prepared tobacco material
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_formulation_ingredients
• Sources: us-fda-iqos-tpl-2019

Cellulose fibre reinforcement (cellulose_fibre)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Cellulose fibre
• Flow property / unit: Mass / kg
• Amount rule: Weighed cellulose fibre added during sheet or plug formulation when present.
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg prepared tobacco material
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_formulation_ingredients
• Sources: us-fda-iqos-tpl-2019

Electricity for tobacco preparation (preparation_electricity)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Electricity, medium voltage
• Flow property / unit: Energy / kWh
• Amount rule: Metered or defensibly sub-metered electricity for conveying, grinding, mixing, extraction, evaporation, sheet forming, drying and cutting actually performed.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per kg prepared tobacco material
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_electricity_records
• Sources: us-epa-tobacco-processing-2006

Purchased steam for conditioning or drying (purchased_steam)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Steam, at plant
• Flow property / unit: Energy / MJ
• Amount rule: Metered purchased steam entering conditioning, evaporation or drying; exclude steam generated from separately inventoried on-site natural gas.
• Value mode: Foreground record (foreground_record)
• Specificity: Technology-specific (technology_specific)
• Normalization basis: per kg prepared tobacco material
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_steam_records
• Sources: us-epa-tobacco-processing-2006

Natural gas for on-site thermal equipment (natural_gas)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Natural gas
• Flow property / unit: Energy / MJ
• Amount rule: Metered natural gas consumed by directly controlled dryers or boilers, on lower- or higher-heating-value basis as declared.
• Value mode: Foreground record (foreground_record)
• Specificity: Technology-specific (technology_specific)
• Normalization basis: per kg prepared tobacco material
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_natural_gas_records
• Sources: us-epa-tobacco-processing-2006

Outputs

Product flows

Prepared tobacco material (prepared_tobacco_material)

This product flow leaves the process boundary as the stated intermediate or reference output. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Prepared tobacco material for non-combustion product assembly
• Flow property / unit: Mass / kg
• Amount rule: Net transferred mass after conditioning, formulation, sheet forming, drying and cutting actually performed.
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg prepared tobacco material
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_tobacco_materials
• Sources: us-fda-iqos-tpl-2019; us-epa-tobacco-processing-2006

Waste flows

Tobacco sheet trim rejected from preparation (tobacco_solids_waste)

This waste flow leaves the process boundary for recovery, treatment or disposal and is recorded separately from other wastes. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Tobacco sheet-trim waste
• Flow property / unit: Mass / kg
• Amount rule: Measured net tobacco sheet-trim waste sent to recovery, treatment or disposal, with destination declared.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per kg prepared tobacco material
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_waste_records
• Sources: us-epa-tobacco-processing-2006

Tobacco-preparation process wastewater (tobacco_process_wastewater)

This waste flow leaves the process boundary for recovery, treatment or disposal and is recorded separately from other wastes. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Tobacco-processing wastewater
• Flow property / unit: Volume / m3
• Amount rule: Measured wastewater from sheet forming, extract loss, equipment washing, air-control blowdown and other included tobacco-preparation operations before treatment.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per kg prepared tobacco material
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_wastewater_records
• Sources: us-epa-tobacco-processing-2006

Elementary flows

Tobacco particulate matter to air (tobacco_pm10_to_air)

This elementary flow crosses the process boundary to the stated environmental compartment and is recorded separately from other emissions. Its quantity is obtained from the foreground record or calculation rule below.

• Selected flow: Particulate matter, less than 10 micrometres, to air
• Flow property / unit: Mass / kg
• Amount rule: Stack or fugitive PM10 mass from measured concentration and airflow, or a documented site emission calculation for included tobacco-handling equipment.
• Value mode: Calculated value (calculated_value)
• Specificity: Site-specific (site_specific)
• Normalization basis: per kg prepared tobacco material
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_direct_emissions
• Sources: us-epa-tobacco-processing-2006

Fossil carbon dioxide from natural gas (fossil_co2_to_air)

This elementary flow crosses the process boundary to the stated environmental compartment and is recorded separately from other emissions. Its quantity is obtained from the foreground record or calculation rule below.

• Selected flow: Carbon dioxide, fossil, to air
• Flow property / unit: Mass / kg
• Amount rule: Calculate from metered natural gas and a documented site or jurisdictional combustion factor; mark not applicable when no on-site natural gas is burned.
• Value mode: Calculated value (calculated_value)
• Specificity: Technology-specific (technology_specific)
• Normalization basis: per kg prepared tobacco material
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_direct_emissions
• Sources: us-epa-tobacco-processing-2006

Nitrogen oxides from natural gas (nitrogen_oxides_to_air)

This elementary flow crosses the process boundary to the stated environmental compartment and is recorded separately from other emissions. Its quantity is obtained from the foreground record or calculation rule below.

• Selected flow: Nitrogen oxides, to air
• Flow property / unit: Mass / kg
• Amount rule: Stack measurement or calculation from metered natural gas and the applicable equipment-specific factor; mark not applicable when no on-site combustion occurs.
• Value mode: Calculated value (calculated_value)
• Specificity: Technology-specific (technology_specific)
• Normalization basis: per kg prepared tobacco material
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_direct_emissions
• Sources: us-epa-tobacco-processing-2006

Process: Forming and product assembly (forming_assembly)

Inputs

Product flows

Prepared tobacco supplied to assembly (assembly_tobacco_material)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Prepared tobacco material for non-combustion product assembly
• Flow property / unit: Mass / kg
• Amount rule: Measured issued mass from on-site preparation or purchased prepared-tobacco receipt records.
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg unpacked conforming product
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_component_materials
• Sources: us-fda-iqos-tpl-2019

Electricity for forming and assembly (assembly_electricity)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Electricity, medium voltage
• Flow property / unit: Energy / kWh
• Amount rule: Metered or defensibly sub-metered electricity for crimping, forming, cutting, wrapping, gluing, filter insertion, conveying and inspection.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per kg unpacked conforming product
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_electricity_records
• Sources: us-fda-iqos-tpl-2019; us-epa-tobacco-processing-2006

Cellulose acetate hollow tube (cellulose_acetate_tube)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Cellulose acetate hollow tube
• Flow property / unit: Mass / kg
• Amount rule: Net issued component mass when the declared architecture contains a hollow acetate tube.
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg unpacked conforming product
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_component_materials
• Sources: us-fda-iqos-tpl-2019

Polylactic acid cooling filter (polylactic_acid_filter)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Polylactic acid filter element
• Flow property / unit: Mass / kg
• Amount rule: Net issued component mass when a polylactic-acid cooling element is present.
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg unpacked conforming product
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_component_materials
• Sources: us-fda-iqos-tpl-2019

Cellulose acetate mouthpiece filter (cellulose_acetate_filter)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Cellulose acetate mouthpiece filter
• Flow property / unit: Mass / kg
• Amount rule: Net issued component mass when a cellulose-acetate mouthpiece is present.
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg unpacked conforming product
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_component_materials
• Sources: us-fda-iqos-tpl-2019

Tobacco-plug wrap paper (plug_wrap_paper)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Tobacco-plug wrap paper
• Flow property / unit: Mass / kg
• Amount rule: Net issued mass of the paper directly wrapping the tobacco portion.
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg unpacked conforming product
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_component_materials
• Sources: us-fda-iqos-tpl-2019

Outer structural paper (outer_paper)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Outer structural paper for tobacco consumable
• Flow property / unit: Mass / kg
• Amount rule: Net issued mass of the outer paper used to hold the assembled consumable together.
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg unpacked conforming product
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_component_materials
• Sources: us-fda-iqos-tpl-2019

Tipping paper (tipping_paper)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Tipping paper
• Flow property / unit: Mass / kg
• Amount rule: Net issued mass joining the mouthpiece or downstream component to the tobacco portion when present.
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg unpacked conforming product
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_component_materials
• Sources: us-fda-iqos-tpl-2019

Ethylene-vinyl acetate adhesive (eva_adhesive)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Ethylene-vinyl acetate adhesive
• Flow property / unit: Mass / kg
• Amount rule: Net adhesive mass issued to structural and tipping-paper bonding after documented returns.
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg unpacked conforming product
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_component_materials
• Sources: us-fda-iqos-tpl-2019

Outputs

Product flows

Unpacked conforming tobacco product (unpacked_tobacco_product)

This product flow leaves the process boundary as the stated intermediate or reference output. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Unpacked product containing tobacco
• Flow property / unit: Mass / kg
• Amount rule: Net conforming mass passing in-process physical and formulation checks before retail packaging.
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per kg unpacked conforming product
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_product_release
• Sources: us-fda-iqos-tpl-2019

Waste flows

Off-specification tobacco product (off_spec_tobacco_product)

This waste flow leaves the process boundary for recovery, treatment or disposal and is recorded separately from other wastes. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Off-specification product containing tobacco
• Flow property / unit: Mass / kg
• Amount rule: Measured rejected product mass, separated by internal rework, tobacco recovery, treatment and disposal destination.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per kg unpacked conforming product
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_waste_records
• Sources: us-epa-tobacco-processing-2006

Paper trim from assembly (paper_trim_waste)

This waste flow leaves the process boundary for recovery, treatment or disposal and is recorded separately from other wastes. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Paper trim waste from product assembly
• Flow property / unit: Mass / kg
• Amount rule: Measured paper offcuts and rejected wraps leaving assembly, net of documented internal return.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per kg unpacked conforming product
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_waste_records
• Sources: us-epa-tobacco-processing-2006

Plastic filter trim from assembly (plastic_filter_trim_waste)

This waste flow leaves the process boundary for recovery, treatment or disposal and is recorded separately from other wastes. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Plastic filter trim waste
• Flow property / unit: Mass / kg
• Amount rule: Measured cellulose-acetate and polylactic-acid trim or rejected filter mass; keep destination and polymer identity.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per kg unpacked conforming product
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_waste_records
• Sources: us-fda-iqos-tpl-2019

Adhesive-contaminated solid waste (adhesive_contaminated_waste)

This waste flow leaves the process boundary for recovery, treatment or disposal and is recorded separately from other wastes. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Solid waste contaminated with ethylene-vinyl acetate adhesive
• Flow property / unit: Mass / kg
• Amount rule: Measured discarded adhesive residue, wipes or contaminated packaging sent to the declared treatment route.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per kg unpacked conforming product
• Basis kind: Process output (process_output)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_waste_records
• Sources: us-fda-iqos-tpl-2019

Process: Packaging, quality release and dispatch preparation (packaging_release)

Inputs

Product flows

Unpacked tobacco product supplied to packaging (packaging_product_input)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Unpacked product containing tobacco
• Flow property / unit: Mass / kg
• Amount rule: Net conforming product mass transferred from assembly to packaging.
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1,000 kg net released product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_product_release
• Sources: us-fda-iqos-tpl-2019

Electricity for packaging and quality release (packaging_electricity)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Electricity, medium voltage
• Flow property / unit: Energy / kWh
• Amount rule: Metered or defensibly sub-metered electricity for inspection, packing, coding, case packing, pallet handling and conditioned storage attributable to the batch.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1,000 kg net released product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_electricity_records
• Sources: us-fda-iqos-tpl-2019

Paperboard retail pack (paperboard_retail_pack)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Paperboard folding carton
• Flow property / unit: Mass / kg
• Amount rule: Net paperboard mass placed around sale units from issue, return and component-weight records.
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1,000 kg net released product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packaging_components
• Sources: us-fda-iqos-tpl-2019

Polypropylene retail overwrap (polypropylene_overwrap)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Polypropylene packaging film
• Flow property / unit: Mass / kg
• Amount rule: Net polypropylene film placed on market when the declared retail pack uses film overwrap.
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1,000 kg net released product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packaging_components
• Sources: eu-pef-2021

Corrugated shipping case (corrugated_shipping_case)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Corrugated fibreboard box
• Flow property / unit: Mass / kg
• Amount rule: Net corrugated-board mass used for transport cases attributable to the released product.
• Value mode: Foreground record (foreground_record)
• Specificity: Product-specific (product_specific)
• Normalization basis: per 1,000 kg net released product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_packaging_components
• Sources: eu-pef-2021

Wooden dispatch pallet (wooden_pallet)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Wooden pallet
• Flow property / unit: Mass / kg
• Amount rule: Allocate measured pallet mass to the batch by documented trips or one-way use; declare reuse count.
• Value mode: Calculated value (calculated_value)
• Specificity: Route-specific (route_specific)
• Normalization basis: per 1,000 kg net released product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_packaging_components
• Sources: eu-pef-2021

R-410A refrigerant make-up (r410a_makeup)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Refrigerant R-410A
• Flow property / unit: Mass / kg
• Amount rule: Annual R-410A make-up charged to packaging or conditioned-storage HVAC, allocated by measured operating time; mark not applicable when R-410A is not used.
• Value mode: Calculated value (calculated_value)
• Specificity: Technology-specific (technology_specific)
• Normalization basis: per 1,000 kg net released product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_refrigerant_records
• Sources: us-fda-iqos-tpl-2019

Outputs

Product flows

Released finished product (finished_product)

This product flow leaves the process boundary as the stated intermediate or reference output. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Products containing tobacco 653e40de-b5ea-4e0c-8542-98a32e6bae12
• Flow property / unit: Mass 93a60a56-a3c8-11da-a746-0800200b9a66 / kg
• Amount rule: Exactly 1,000 kg net conforming finished product; packaging mass is excluded and recorded separately.
• Value mode: Fixed value (fixed_value)
• Specificity: Generic (generic)
• Normalization basis: per 1,000 kg net released product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Method formula (method_formula)
• Sources: eu-pef-2021; un-cpc-3-2025

Waste flows

Waste paperboard from packaging (waste_paperboard)

This waste flow leaves the process boundary for recovery, treatment or disposal and is recorded separately from other wastes. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Waste paperboard
• Flow property / unit: Mass / kg
• Amount rule: Measured rejected retail-carton and corrugated-board mass leaving packaging, net of internal reuse.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1,000 kg net released product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_waste_records
• Sources: eu-pef-2021

Waste polypropylene film from packaging (waste_polypropylene_film)

This waste flow leaves the process boundary for recovery, treatment or disposal and is recorded separately from other wastes. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Waste polypropylene film
• Flow property / unit: Mass / kg
• Amount rule: Measured polypropylene film offcuts and rejected overwrap leaving packaging.
• Value mode: Foreground record (foreground_record)
• Specificity: Site-specific (site_specific)
• Normalization basis: per 1,000 kg net released product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Collected record (collected_record)
• Collection protocol: cp_waste_records
• Sources: eu-pef-2021

Waste wood from damaged pallets (waste_wood)

This waste flow leaves the process boundary for recovery, treatment or disposal and is recorded separately from other wastes. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Waste wood from pallets
• Flow property / unit: Mass / kg
• Amount rule: Measured pallet wood removed from service and attributable to the batch through the declared reuse allocation.
• Value mode: Calculated value (calculated_value)
• Specificity: Route-specific (route_specific)
• Normalization basis: per 1,000 kg net released product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_waste_records
• Sources: eu-pef-2021

Elementary flows

R-410A refrigerant loss to air (r410a_to_air)

This elementary flow crosses the process boundary to the stated environmental compartment and is recorded separately from other emissions. Its quantity is obtained from the foreground record or calculation rule below.

• Selected flow: Refrigerant R-410A, to air
• Flow property / unit: Mass / kg
• Amount rule: Equal to documented R-410A make-up adjusted for inventory change and recovery; mark not applicable when R-410A is not used.
• Value mode: Calculated value (calculated_value)
• Specificity: Technology-specific (technology_specific)
• Normalization basis: per 1,000 kg net released product
• Basis kind: Reference flow (reference_flow)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_refrigerant_records
• Sources:

Process: On-site wastewater treatment (onsite_wastewater_treatment)

Inputs

Waste flows

Tobacco-processing wastewater to treatment (treatment_wastewater_input)

This wastewater crosses into the treatment process as the treated waste input. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Tobacco-processing wastewater
• Flow property / unit: Volume / m3
• Amount rule: Metered wastewater entering the on-site treatment train from included foreground processes.
• 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_wastewater_records
• Sources: us-epa-tobacco-processing-2006

Product flows

Electricity for wastewater treatment (treatment_electricity)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Electricity, medium voltage
• Flow property / unit: Energy / kWh
• Amount rule: Metered electricity for screening, pumping, aeration, mixing, clarification and sludge dewatering.
• 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_electricity_records
• Sources: us-epa-tobacco-processing-2006

Ferric chloride for phosphorus removal (ferric_chloride)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Ferric chloride
• Flow property / unit: Mass / kg
• Amount rule: Active ferric-chloride mass calculated from formulation concentration and dosed solution mass.
• Value mode: Calculated value (calculated_value)
• Specificity: Site-specific (site_specific)
• Normalization basis: per m3 wastewater treated
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_treatment_chemicals
• Sources: us-epa-tobacco-processing-2006

Sodium hypochlorite for disinfection (sodium_hypochlorite)

This material or energy input enters the process boundary because it is consumed in the stated operation. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Sodium hypochlorite
• Flow property / unit: Mass / kg
• Amount rule: Active sodium-hypochlorite mass calculated from solution concentration and dosed volume when chlorination is used.
• Value mode: Calculated value (calculated_value)
• Specificity: Technology-specific (technology_specific)
• Normalization basis: per m3 wastewater treated
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_treatment_chemicals
• Sources: us-epa-tobacco-processing-2006

Outputs

Waste flows

Dewatered wastewater-treatment sludge (wastewater_sludge)

This waste flow leaves the process boundary for recovery, treatment or disposal and is recorded separately from other wastes. Its quantity is obtained from the foreground record according to the rule below.

• Selected flow: Dewatered tobacco-wastewater treatment sludge
• Flow property / unit: Mass / kg
• Amount rule: Measured wet sludge mass leaving belt presses, with dry-solids content and destination retained.
• 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_waste_records
• Sources: us-epa-tobacco-processing-2006

Elementary flows

Chemical oxygen demand to water (cod_to_water)

This elementary flow crosses the process boundary to the stated environmental compartment and is recorded separately from other emissions. Its quantity is obtained from the foreground record or calculation rule below.

• Selected flow: Chemical oxygen demand, to water
• Flow property / unit: Mass / kg
• Amount rule: Matched treated-effluent volume multiplied by measured COD concentration.
• Value mode: Calculated value (calculated_value)
• Specificity: Site-specific (site_specific)
• Normalization basis: per m3 wastewater treated
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_discharge_monitoring
• Sources: us-epa-tobacco-processing-2006

Total nitrogen to water (total_nitrogen_to_water)

This elementary flow crosses the process boundary to the stated environmental compartment and is recorded separately from other emissions. Its quantity is obtained from the foreground record or calculation rule below.

• Selected flow: Nitrogen, total, to water
• Flow property / unit: Mass / kg
• Amount rule: Matched treated-effluent volume multiplied by measured total-nitrogen concentration.
• Value mode: Calculated value (calculated_value)
• Specificity: Site-specific (site_specific)
• Normalization basis: per m3 wastewater treated
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_discharge_monitoring
• Sources: us-epa-tobacco-processing-2006

Total phosphorus to water (total_phosphorus_to_water)

This elementary flow crosses the process boundary to the stated environmental compartment and is recorded separately from other emissions. Its quantity is obtained from the foreground record or calculation rule below.

• Selected flow: Phosphorus, total, to water
• Flow property / unit: Mass / kg
• Amount rule: Matched treated-effluent volume multiplied by measured total-phosphorus concentration.
• Value mode: Calculated value (calculated_value)
• Specificity: Site-specific (site_specific)
• Normalization basis: per m3 wastewater treated
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_discharge_monitoring
• Sources: us-epa-tobacco-processing-2006

Suspended solids to water (suspended_solids_to_water)

This elementary flow crosses the process boundary to the stated environmental compartment and is recorded separately from other emissions. Its quantity is obtained from the foreground record or calculation rule below.

• Selected flow: Suspended solids, to water
• Flow property / unit: Mass / kg
• Amount rule: Matched treated-effluent volume multiplied by measured total-suspended-solids concentration.
• Value mode: Calculated value (calculated_value)
• Specificity: Site-specific (site_specific)
• Normalization basis: per m3 wastewater treated
• Basis kind: Process output (process_output)
• Evidence kind: Calculated from collection (calculated_from_collection)
• Collection protocol: cp_discharge_monitoring
• Sources: us-epa-tobacco-processing-2006

7. Allocation and Co-product Handling

rule_id	Applies to	Rule	source_ids
allocation_subdivision_first	shared utilities and multi-output operations	Avoid allocation by sub-metering or subdivision. If impossible, apply a documented physical relationship relevant to the process output; use another relationship such as economic value only after documenting why subdivision, system expansion and physical allocation are infeasible.	eu-pef-2021
allocation_internal_rework	tobacco, sheet and finished-product rework	Return internal rework to the process mass balance without a second product credit. Retain all burdens incurred before rejection and quantify any additional reprocessing inputs.	us-epa-tobacco-processing-2006; eu-pef-2021
allocation_exported_tobacco_residue	tobacco residue sold as a co-product	Treat a residue as waste unless it has a documented specification, customer and positive economic value. For a co-product, apply the hierarchy in allocation_subdivision_first and disclose quantities, prices, period and sensitivity.	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_tobacco_materials	tobacco_preparation	tobacco input and prepared output	receiving, issue, transfer and moisture records	material id; supplier; tobacco form; gross and tare mass; moisture; batch; transfer mass	calibrated scales and batch reconciliation	kg	each lot and batch	complete reference period	all included lines	sum net dry- or as-received mass consistently; reconcile opening and closing inventory	calibration, supplier specification, lot traceability and signed batch record
cp_formulation_ingredients	tobacco_preparation	each formulation ingredient	formulation and issue records	ingredient id; concentration; issued mass; return mass; batch	calibrated dispensing and recipe-system export	kg	each batch	complete reference period	all formulations in scope	sum net issued mass separately by ingredient and normalize to output	scale calibration, approved formula and material certificate
cp_water_records	tobacco_preparation	product and process water	meter and batch-dose records	meter id; start/end reading; batch dose; use role; process	dedicated meter or calibrated dosing system	m3 or kg	each batch or daily	representative full production period	each included process	subtract verified non-process uses and aggregate by role	meter calibration and water balance
cp_electricity_records	all processes	electricity	meter and equipment records	meter id; readings; interval; operating time; rated load; process	sub-meter; otherwise documented engineering allocation	kWh	continuous or each shift	at least one representative year or full campaign	all included lines and treatment	sum metered use; allocate shared use by documented causal driver	meter calibration, coverage and allocation reconciliation
cp_steam_records	tobacco_preparation	purchased steam	supplier meter and condensate records	steam mass or energy; pressure; temperature; condensate return	calibrated custody or process meter	kg steam or MJ	continuous or each batch	complete reference period	included thermal equipment	convert to declared energy basis and subtract documented return credit only once	meter calibration and thermodynamic conversion record
cp_natural_gas_records	tobacco_preparation	natural gas	fuel meter and invoice records	meter readings; volume; temperature; pressure; heating value	calibrated meter reconciled to invoices	m3 and MJ	monthly with batch allocation	complete reference period	included boilers and dryers	convert using declared heating value and allocate by metered or operating-hour driver	invoice reconciliation and meter calibration
cp_component_materials	forming_assembly	tobacco, tube, filter, paper and adhesive components	bill of materials, issue, return and component-weight records	component id; supplier; count; mean mass; issue; return; batch	ERP issue records plus verified component mass	kg	each batch	complete reference period	all assembly lines	net issue by atomic component; reconcile to product and waste mass	approved bill of materials, certificates and scale checks
cp_product_release	forming_assembly; packaging_release	conforming intermediate and finished output	batch, count, mass and release records	product id; unit count; sample mass; net batch mass; rejects; release status	calibrated scale and quality-release system	kg	each batch	complete reference period	all products in scope	sum released net mass only; exclude package mass	release certificate, sampling plan and mass-balance reconciliation
cp_packaging_components	packaging_release	each package component	packaging issue, return and specification records	component id; material; count; unit mass; issue; return; reuse trips	ERP issue records and component weighing	kg	each batch	complete reference period	all package formats	net component mass placed on market; allocate reusable pallets by recorded trips	supplier specification, sample weights and return log
cp_waste_records	all processes	each waste stream	container, scale and destination records	waste id; gross/tare; dry solids where relevant; destination; treatment	calibrated scale or verified contractor ticket	kg	each container or shipment	complete reference period	all included operations	sum separately by atomic waste and destination; do not net against product inputs	weigh tickets, manifests and mass-balance check
cp_wastewater_records	tobacco_preparation; onsite_wastewater_treatment	tobacco-process wastewater	flow-meter and route records	inlet/outlet volume; source process; date; treatment route	calibrated flow meter or validated water balance	m3	continuous or daily	representative full production period	all process drains in scope	aggregate by source and treatment route without sanitary water	meter calibration, drainage map and water balance
cp_direct_emissions	tobacco_preparation	PM10 and combustion emissions	stack, airflow, fuel and operating records	concentration; airflow; duration; fuel use; equipment; factor version	compliant stack test or documented calculation	kg	permit frequency plus batch allocation	representative operating states	all included emission points	calculate each pollutant separately and allocate by causal operation	test report, laboratory QA and factor provenance
cp_refrigerant_records	packaging_release	R-410A make-up and loss	service and refrigerant inventory records	opening stock; purchases; charge; recovery; closing stock; equipment	mass-balance from certified service records	kg	each service event and annual	complete reference year	attributable HVAC equipment	loss = opening + purchases - closing - recovered - transferred; allocate by operating time	technician records and inventory reconciliation
cp_treatment_chemicals	onsite_wastewater_treatment	ferric chloride and sodium hypochlorite	dosing and concentration records	chemical id; solution mass or volume; concentration; batch	calibrated dosing pump and supplier assay	kg active substance	daily	complete treatment period	on-site treatment	calculate active mass separately for each chemical	dosing calibration and certificate of analysis
cp_discharge_monitoring	onsite_wastewater_treatment	each pollutant to water	flow and laboratory records	discharge volume; sample time; COD; total N; total P; TSS; method	flow-proportional sampling and accredited analysis	m3; mg/L; kg	permit frequency	representative full production period	final controlled discharge	pair concentration with matching volume; report each pollutant separately	chain of custody, method detection limit and laboratory accreditation

Calculation Rules

rule_id	Applies to	Formula or rule	Inputs	Output	source_ids
calc_reference_normalization	all inventory rows	normalized amount = period amount × 1,000 kg / net conforming finished-product mass for the same period	period exchange; released net product mass	exchange per 1,000 kg reference product
calc_component_mass	count-based product and component records	mass = accepted count × verified mean unit mass; keep sampling uncertainty and do not mix product mass with packaging mass	count; sample masses; component identity	kg by product or component	us-fda-iqos-tpl-2019
calc_material_balance	tobacco preparation and assembly	opening inventory + receipts - closing inventory = conforming transfer + rework + each waste + measured loss; investigate unreconciled loss above the site's approved threshold	inventory, receipt, transfer, product, rework and waste records	reconciled material balance	us-epa-tobacco-processing-2006
calc_wastewater_load	each pollutant to water	load kg = matched discharge volume m3 × concentration mg/L × 0.001	flow and pollutant concentration	kg pollutant to water	us-epa-tobacco-processing-2006
calc_refrigerant_loss	R-410A	emitted mass = opening inventory + purchases - closing inventory - recovered mass - transferred mass	annual refrigerant inventory and service records	kg R-410A to air

Data Quality Requirements

requirement_id	Applies to	Requirement	Evidence
dq_product_identity	reference product	Demonstrate physical tobacco or reconstituted-tobacco content, intended non-combustion use, product architecture and exclusion of reusable device mass.	approved specification, bill of materials, label and release record; un-cpc-3-2025; wco-hs-2022-chapter-24
dq_formula_completeness	tobacco and non-tobacco formulation	Account for every uniquely identified ingredient, additive and component by quantity; do not replace the bill of materials with confidential or aggregated totals.	controlled formula, component list, supplier certificates and batch issue records; us-fda-iqos-tpl-2019
dq_mass_balance	tobacco preparation, assembly and packaging	Reconcile inputs to product, rework, wastes, emissions and inventory changes for each process and the reporting period.	signed mass-balance worksheet and investigation of discrepancies
dq_temporal_coverage	all foreground data	Cover the full reference year or complete campaign, including start-up, shutdown, cleaning, rejects and seasonal storage loads.	meter-coverage report and production calendar
dq_route_disclosure	all conditional processes and flows	State whether reconstitution, steam, natural gas, each component, R-410A and on-site treatment apply; absent rows require a documented not-applicable reason.	process map, equipment list, product architecture and wastewater route
dq_source_separation	UUID identity and quantitative evidence	Keep Tiangong UUID identity separate from external process evidence and from foreground quantities.	UUID direct-read record, source table and collection records

9. Validation Rules

rule_id	Applies to	Rule	source_ids
validate_identity	reference flow	Fail if the product does not physically contain tobacco or reconstituted tobacco, is intended for combustion, is a nicotine-only or tobacco-free product, or includes reusable device mass without a separate model.	un-cpc-3-2025; wco-hs-2022-chapter-24; us-fda-iqos-tpl-2019
validate_reference_mass	reference amount	Fail if net conforming product is not exactly 1,000 kg after normalization or if packaging mass is included in the reference amount.
validate_atomic_inventory	all inventory rows	Fail if electricity, steam, natural gas, water, ingredients, components, packaging, wastes, refrigerants or emissions are combined into collection rows rather than individual exchanges.	eu-pef-2021; us-epa-tobacco-processing-2006
validate_route_completeness	process map	Fail if forming and assembly or packaging and release are absent; require a documented applicability decision for tobacco preparation and on-site wastewater treatment.	us-fda-iqos-tpl-2019; us-epa-tobacco-processing-2006
validate_formula_and_mass_balance	foreground package	Fail if the controlled formulation, atomic component quantities, released mass, rework and wastes do not reconcile or if a discrepancy lacks investigation.	us-fda-iqos-tpl-2019; us-epa-tobacco-processing-2006
validate_allocation	shared operations and co-products	Fail if allocation is used without documenting why subdivision or system expansion is infeasible, the selected relationship, data period and sensitivity.	eu-pef-2021
validate_uuid_support	UUID-bearing reference product	Fail if the product-flow UUID, Mass property UUID, Units of mass UUID or kg reference unit does not resolve consistently.

10. Published Dataset Profile

Field	Value
dataset_role	secondary_dataset; background_dataset after independent methodology review and publication
downstream_use	Foreground process datasets for products containing tobacco and factory-gate lifecycle-model projections
allowed_use	Product-specific factory-gate modelling when tobacco presence, non-combustion intended use, formulation, architecture, route, packaging and geography match the dataset metadata
excluded_use	Combustible tobacco products; nicotine-only or tobacco-free products; reusable heating devices; use-stage health or exposure assessment; unsupported comparison between different product architectures
required_metadata	canonical PCR id and version; reference UUID; CPC and HS context; product specification; tobacco form and mass fraction; complete formulation and component list; unit mass and count; route; package configuration; site and geography; reference period; upstream datasets; allocation; waste and treatment routes
required_quality_disclosure	primary-data coverage; meter and scale calibration; formula confidentiality limitations; mass-balance closure; conditional-flow applicability; unresolved UUIDs and ranges; source versions; temporal, geographic and technological representativeness
update_trigger	formulation or component change; manufacturing-route or site change; package redesign; new heating architecture; material meter change; wastewater route change; revised CPC/HS scope; reference UUID change; new reviewed range or emission evidence

11. Data Sources

Source id	Type	Reference	Used for
un-cpc-3-2025	official_guidance	United Nations Statistics Division. Central Product Classification (CPC) Version 3.0 Explanatory Notes, subclass 25092, 2025. https://unstats.un.org/unsd/classifications/Econ/Download/In%20Text/CPC_Ver_3.0_Exp_Notes_30Jun2025.pdf (accessed 2026-08-20).	Official CPC identity and link from subclass 25092 to HS 2022 heading 24.04
wco-hs-2022-chapter-24	standard	World Customs Organization. Harmonized System Nomenclature 2022, Chapter 24, heading 24.04 and subheading 2404.11. https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0424_2022e.pdf?la=en (accessed 2026-08-20).	Tobacco-containing, inhalation-without-combustion product scope and exclusions
us-fda-iqos-tpl-2019	official_guidance	U.S. Food and Drug Administration. Premarket Tobacco Product Applications: Technical Project Lead Review, IQOS Tobacco Heating System and Heatsticks, 2019. https://www.fda.gov/media/124247/download?attachment= (accessed 2026-08-20).	Representative product architecture, tobacco plug, formulation ingredients, component identity, manufacturing controls, quality and stability requirements
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