MainAudit 16624 Complete

Audit-Report
MOLTECH SINGAPORE PTE LTD

KEPPEL DISTRIPARK - Singapore
ISCC-Reg-16624
Scope: Trader with Storage Date of Audit 27.06.2024
00 - Basic Data
00 - Certification Body
00.00.001 Name of Certification Body PT. MUTUAGUNG LESTARI
(MUTU INTERNATIONAL)
01 - Operational Unit
00.01.001 Company Name MOLTECH SINGAPORE PTE LTD
00.01.002 Street 511 KAMPONG BAHRU ROAD,
00.01.003 Street Number No. 03-01
00.01.004 Postal Code 099447
00.01.005 Place KEPPEL DISTRIPARK
00.01.006 Country Singapore
00.01.007 Geo Coordinates: Latitude in decimal degrees 1.271398
(according to WG S84 coordinate system)
00.01.008 Geo Coordinates: Longitude in decimal degrees 103.828523
(according to WG S84 coordinate system)
00.01.009 ISCC System ISCC EU
00.01.010 ISCC Contact Person 1: Salutation Mr
00.01.011 ISCC Contact Person 1: Last Name Radhakrishnan
00.01.012 ISCC Contact Person 1: First Name Arun
00.01.013 ISCC Contact Person 1: Phone +6016 985 4705
00.01.014 ISCC Contact Person 1: E-Mail arun@moltechglobal.com
00.01.015 Is there a second ISCC contact person in the No
company?
00.01.021 Contact details (e.g. email, phone) of relevant Arun Radhakrishnan
department within the company arun@moltechglobal.com
+6016 985 4705
00.01.022 Type of Operation/ Scope to be audited Trader with Storage
00.01.023 Is the operational unit certified individually or Individually certified
audited as a part of a sample?
00.01.025 ISCC Registration Number ISCC-Reg-16624
00.01.026 Recertification yes
00.01.027 Year of initial ISCC certification 2023
00.01.028 Is the date of the previous audit on/after Septemberyes
1st, 2022?
APS version 4.6.0.015f Page 01 of 29

© ISCC System Gmbh 2024
ISCC-Reg-16624
00.01.029 Total annual turnover of the legal entity to be 17947705 €

certified in Euro, including sustainable and non-
sustainable material (robust and up-to-date
evidence must be available to the auditor for the
turnover confirmation).
The exact turnover must be indicated (appropriate
rounding possible).
In case of a newly established legal entity, an
estimated turnover shall be indicated.
If the exact turnover is not disclosed, 0 (zero) shall
be entered. In such cases ISCC will charge the
fees based on the highest fee classification.
00.01.030 Which certification scope(s) were dropped Not applicable

compared to the previous certification period?
00.01.031 Please provide us with your National Trade SG_UEN_CD199402726D

Register Identifier. This is a requirement in order to
uniquely identify an economic operator in the Union
Database
00.01.032 Is the invoicing contact the same as the company yes

contact details above?
00.01.046 Indicate the time period for the reporting of 01.08.2023 - 31.05.2024
materials declared as sustainable within the last
certification period (basis for quantity-dependent
fees calculation and invoicing, please see guidance
for clarification).
02 - Audit Specific Data

00.02.001 Name of lead auditor Fadli Ahmad Muntaqo
00.02.002 Name(s) of further auditors of the team n.a.
00.02.003 Place of the audit On-site
00.02.004 Date of the audit 27.06.2024
00.02.005 Duration of the on-site audit, or duration of video call in case of remote audits (in hours, in digits)
(split by duration spent on-site and remotely, where relevant)
6 hours 0 hours
00.02.006 Name(s) of company representative(s) present Arun Radhakrishnan
during the audit
00.02.007 Is the operational unit using relevant service no

providers or sub-contractors?
00.02.009 What GHG option(s) are used for the outgoing Total default value
sustainable material? (ISCC PLUS: Only applicable Disaggregated default value
if the voluntary add-on "GHG Emissions" is Actual GHG value
applied)
00.02.011 In case of an individual GHG calculation: Muhammad Rinaldi

Name of the GHG expert verifying the GHG
calculation

ISCC-Reg-16624
00.02.012 Sustainable input material(s) (according to the ISCC lists of materials)

01: Used cooking oil (UCO) entirely of veg. origin - not applicable
02: Food waste - not applicable
00.02.013 Total amount of sustainable input material (in mt) 27578 mt

00.02.014 Raw materials with country of origin (optional for ISCC PLUS):
01: Malaysia - Used cooking oil (UCO) entirely of veg. origin
02: Hongkong - Used cooking oil (UCO) entirely of veg. origin
03: Thailand - Used cooking oil (UCO) entirely of veg. origin
04: Philippines - Used cooking oil (UCO) entirely of veg. origin
05: India - Used cooking oil (UCO) entirely of veg. origin
06: Japan - Used cooking oil (UCO) entirely of veg. origin
07: United Arab Emirates - Used cooking oil (UCO) entirely of veg. origin
08: Bangladesh - Used cooking oil (UCO) entirely of veg. origin
09: Sri Lanka - Used cooking oil (UCO) entirely of veg. origin
10: Viet Nam - Used cooking oil (UCO) entirely of veg. origin
11: Singapore - Used cooking oil (UCO) entirely of veg. origin
12: Japan - Food waste
00.02.015 Sustainable output material(s) (according to the ISCC lists of materials)

01: Used cooking oil (UCO) entirely of veg. origin - not applicable
02: Food waste - not applicable
00.02.016 Is material claimed as "ISCC Compliant"? yes

ISCC PLUS: Claim "ISCC Compliant" is mandatory
to indicate that entire upstream supply chain is
covered by ISCC certification.
00.02.017 Are other sustainability certification system(s) with no

comparable scopes used? For ISCC EU in
particular those systems which are recognised
under RED II are relevant. This also includes
documentation requirements from countries to fulfil
sustainable fuels mandates (e.g. documentation for
the Norwegian biofuel legislation). For ISCC PLUS
in addition traceability databases for
biogas/biomethane trading (e.g. Vertogas (NL),
Green Gas (UK)), for wood-based feedstocks (e.g.
PEFC, FSC) and other voluntary schemes for
circular and/or bio-based industrial applications like
e.g. RSPO are relevant.
00.02.019 Assurance level of the audit Reasonable assurance

00.02.020 Overall risk level applied during the audit (risk level High (risk level 2.0)
regarding documentation and sampling)
00.02.022 Specify major risk indicator(s) that were identified Separate of origin in Mass balance
for the audit (in accordance with ISCC Risk
Assessment requirements – ISCC EU Document
204 “Risk Management”) and with regard to the
(non-exhaustive) list of risks as provided in ISCC
EU Document 204 “Risk Management”*

ISCC-Reg-16624
00.02.023 Tools and information sources used to determine QMS documentation to check the mechanism of
risk factor operational procedure
- List of Supplier & buyer
- Internal audit report to check the preparation of
system user
- Mass balance record
- Incoming bookkeeping
- List of type of ISCC material
- Desktop review/ online search to check no other
certification system applied by system user and
not blacklisted from other system certification
- Risk of intentional "production" of waste or
residues
- Risk of intentional modification of products to be
declared or claimed as waste or residues
- System updated of ISCC
00.02.024 Risk level applied regarding a flawed High (risk level 2.0)
documentation of the operational unit (i.e. risk level
for traceability).
00.02.025 Please indicate how the ISCC criteria to determine - PIC can demonstrate the job description
the risk-level (in accordance with ISCC Risk - Type of point of origin : point of origin are on
Assessment requirements – ISCC EU Document similar industry of restaurant
204 “Risk Management”) have been applied, with - Type of collected material : UCO entirely veg.
regard to a flawed documentation of the audited Origin and Food Waste
operational unit (i.e. risk level for traceability) as - Less risk on intentional production
indicated in the guidance in ISCC EU Document - Less risk on intentional modification
204 “Risk Management” - Self declaration of POO are available
- Delivery document of incoming and outgoing
material is available and easily accessible
- There is no other certification system and no
indication of double claim
- Clear record of incoming and outgoing material
- There is a balance on mass balance record of
incoming and outgoing sustainable material.
- QMS has been accordance with ISCC
requirement
- System update of ISCC
00.02.026 Chain of Custody option applied Mass balance

00.02.027 Are electronic traceability databases (e.g. Nabisy) no
used?
00.02.028 Are waste or residues or waste or residue-based Waste or residues

products handled, or processed, or sold and
claimed under ISCC?
00.02.030 Are both waste or residues and virgin vegetable no

oils (e.g. rapeseed oil, palm oil) collected, stored,
processed or sold by the economic operator?
00.02.031 Are internal (on-site) or external (different address) yes: external storage facilities
storage facilities (e.g. warehouses, tank terminals,
etc.) used to store sustainable material?

ISCC-Reg-16624
00.02.032 If external storage facilities are used, please All external storage facilities are certified
indicate if they are covered by individual or Logistic
Centre certification (A list of all external storage
facilities including address data (and certificate
number if individually certified) must be provided to
ISCC.)
00.02.040 Did the auditor apply the tool of cross-checking the yes
accuracy of sustainability claims in the framework
of the audit? See ISCC EU Document 201 “System
Basics” chapter 4.2.2 for further information.
08 - Trader, Trader with storage, Logistic Center, Warehouse, and Storage Facilities
00.08.001 Information on incoming material claimed and stored as sustainable under ISCC (or bought in case of
paper traders):
01: Used cooking oil (UCO) entirely of veg. origin - 27537 mt - not applicable
02: Food waste - 41 mt - not applicable
00.08.002 Outgoing materials declared as sustainable under ISCC since the previous certification audit:
01: Used cooking oil (UCO) entirely of veg. origin - 19921 mt - Raw material category
02: Food waste - 41 mt - Raw material category
00.08.003 Is gaseous biomass (e.g. biogas or biomethane) no

handled, stored or sold as sustainable under the
ISCC certificate?
00.08.004 Please indicate the type(s) of sustainable materials Raw material

traded (only applicable for materials traded on a
"paper basis").
00.08.005 Total amount of outgoing material declared as sustainable under ISCC EU during the indicated
period.
19962 mt nineteen thousand nine hundred sixty two -
01 - Management System
01 - General Requirements
Number Question/Finding Conformity
01.01.001 Is the management system appropriate with respect to type, complexity and volume of the
operations and takes risk factors into account?
There is no change on audit procedure from the audit of initial assessment. There is a yes
procedure prepared by the system user relevant to ISCC trading.
The procedure consisting information on:
- control point 1 confirmation on ISCC certificate validity of the supplier and buyer-
shipment : communication with supplier and buyer, commercial document (invoice, PL,
weight ticket, ISCC Sustainability material, BL)
- all document is kept for 7 years- internal audit is performed once a year
- the confidentiality : all document shared to third party must be with the approval from the
director

ISCC-Reg-16624
01.01.002 Have relevant information and documents been distributed to the competent employees,
storage facilities and service providers, subcontractors, customers and other relevant
parties?
There is no update procedure and therefore no update distribution of relevant information yes
and documents.
The distribution of relevant information and documents is distributed via training. The
training was conducted on 13 February 2024 attended by the operation manager and
accountant, the relevant parties will run the ISSC implementation.
01.01.003 Have employees been appointed who are responsible for the implementation, verification,
development and updating of the ISCC requirements at all critical control points?
There is no change of appointed person responsible for the implementation, verification yes
development and updating of the ISCC requirements at all critical control points.
There is an appointment letter of operational manager as a responsible person dated 1
May 2023, responsible for the implementation, verification, development and updating of
the ISCC requirements at all critical control points.
01.01.004 Did trainings take place appropriate to the needs of the employees at critical control
points?
The training was conducted on 13 February 2024 attended by the operation manager and yes
01.01.005 Has an internal audit/inspection/risk assessment regarding the implementation of all

relevant ISCC requirements taken place, i.e. focussing on the internal processes on the
risk of non-conformity with ISCC requirements (relevant service providers and
subcontractors have to be taken into account)?
The ISCC internal audit was conducted by the system user on 14 June 2024 conducted yes
by the operation manager as assigned responsibel for ISCC implementation. There is no
non-conformity raised during the internal audit.
01.01.006 If required, have corrective and/or preventive measures been established?

The ISCC internal audit was conducted by the system user on 14 June 2024 conducted yes
by the operation manager as assigned responsibel for ISCC implementation. There is no
non-conformity raised during the internal audit.
01.01.007 Was the internal audit report reviewed by the organization’s management?
The internal review conducted conducted that was on 27 June 2024. The internal yes
management review was conducted by top management and responsible person for
ISCC implementation.
01.01.008 Are the internal processes documented appropriately?

There is a business process flow chart available informing the flow of incoming material yes
material handling up to material dispatch and relevant ISCC requirement for each step.
There is record of
- Mass balance of trade
- There is an organization chart available
- There is jobdesc available for the employee responsible for ISCC implementation.
- Traceability document is available : sustainability declaration, BL, PL, invoice contract
- Daily transaction record of incoming and outgoing of trader is available
- Material flow chart is clearly described
- Supplier list is available with potential supplier name listed
- Buyer list is available with potential buyer name listed

ISCC-Reg-16624
01.01.009 Are sufficient procedure descriptions with respect to sustainability requirements available
for all critical control points?
There is a procedure prepared by the system user relevant to ISCC trading. yes
There is sufficient procedure description with respect to sustainability requirement for all
critical control point, consisting information on:- control point 1 confirmation on ISCC
certificate validity of the supplier and buyer- shipment : communication with supplier and
buyer, commercial document (invoice, PL, weight ticket, ISCC Sustainability material, BL)
- all document is kept for 7 years
- internal audit is performed once a year
- the confidentiality : all document shared to third party must be with the approval from the
director
01.01.010 Is the technical equipment and infrastructure available and in operation for the critical
control points?
The system user will use the third party weight scale facility/the supplier weigh slip. yes
01.01.011 Are all necessary documents, records, reports, information and data according to ISCC
EU Document 203 “Traceability and Chain of Custody” available and accessible (please
see list under Evidence/Documents)?
The necessary documents, records, reports, information and data according to ISCC EU yes
Document 203 is available and accessible. The documents are:
- company registration : company name Moltech Singapore Pte Ltd, Unique Entity
Identification Number (UEN) 202316058G issued on 26 April 2023 by ACRA
- daily bookeeping is available with information on :

ISCC inbound : date, container, seal, DN quantity, eception quantity, supplier name,
ISCC certificate number, ISCC delivery note, PO no, BL no.
ISCC outbound : date, container, seal, DN quantity, eception quantity, buyer name,
ISCC certificate number, ISCC delivery note, sales order no, BL no. daily closing
inventory : net stock in, net stock out, stock accumulate, actual stock accumulate
- There is organizational chart consisting of Director, Operation Manager and Accountant
- Mass balance record is available
- Supplier list is available with potential supplier name listed- Buyer list is available with
potential buyer name listed
- For weighscale the system user will use the third party weight scale facility/the supplier
weigh slip
.- ISCC term of use version 10 March 2023 signed on 12 January 2024 by the operation
manager
01.01.012 Are all necessary documents, records, reports, information and data according to ISCC
EU Document 203 “Traceability and Chain of Custody” kept for at least five years or
longer if required by the relevant national authority?
The system user rules the retention period in their procedure for 7 years retention period yes

ISCC-Reg-16624
01.01.013 Did the risk assessment regarding a flawed documentation of the audited site take place
based on the documents, reports, information and data according to ISCC Document 203
"Traceability and Chain of Custody" as well as the certification history?
Based on below verification result the risk regarding flawed documentation is considered yes
as high risk referring to ISCC system on risk level for system user handling waste and
residue :
- Process flow is available and the critical control point is clearly defined
- Traceability monitoring system is in place
- PIC understand the requirement of ISCC relevant for trader
- Relevant documen of incoming and outgoing transaction is available and sufficient.
- Mass balance record period of August 2023 - May 2024 is available
- Supplier list is available
- Buyer list is available
01.01.015 Is it ensured that no hopping between certification schemes is performed with the
intention to cover or conceal violations of other certification schemes?
There is no other certification scheme applied therefore there is no risk to hopping yes
between certification schemes.
01.01.016 Is it ensured that the operational unit is not suspended or excluded by another certification
system at the date of the audit?
There is no other certification scheme applied therefore there is no risk of blacklisting from yes
another certification schemes.
01.01.017 Are documents and information treated as confidential and is it ensured that they are not
made accessible to third parties?
Confidential information and documents made accessible to the third party after the yes
approval from the director. This information is ruled under the company procedure
01.01.020 Are the current ISCC Terms of Use available?

ISCC term of use version 10 March 2023 signed on 12 January 2024 by the operation yes
manager
01.01.021 Is a signed statement from an eligible and high-level member of the staff available
confirming awareness that multiple accounting is not allowed?
There is a signed statement from the Director that multiple accounting is not allowed on yes
19 July 2023.
01.01.022 Are the relevant personnel aware of the ISCC System Updates and that they must
consider the content and initiate necessary action upon request?
The training was conducted on 13 February 2024 attended by the operation manager and yes
01.01.023 Applicable for audits conducted with reasonable assurance: Are risk control measures
established for all critical control points to mitigate risks for relevant ISCC requirements
(i.e. to reduce the probability and/or negative consequences associated with the
respective risk)?
According to the quality management system organization chart and job responsibilities yes
the risk control measures are established for all critical control points to mitigate risks for
relevant ISCC requirements
01.01.024 Applicable for audits conducted with reasonable assurance: Are the internal processes
and risk control measures adequately designed to address the respective risks?
According to the quality management system organization chart and job responsibilities. yes
The internal processes and risk control are measures adequately designed to address the
respective risks
ISCC-Reg-16624
01.01.025 Applicable for audits conducted with reasonable assurance: Have the internal processes
and control measures been effectively implemented?
According to the quality management system organization chart and job responsibilities. yes
The internal processes and control measures have been effectively implemented
04 - Logistic Centre and Operational Units using external storage facilities

01.04.001 Is a list of all external storage facilities used available and accessible?
System user used certified logistic center PACIFIC OILS & FATS INDUSTRIES SDN yes
BHD EU-ISCC-Cert-DE119-60244553
01.04.002 Has the sample size been calculated correctly, i.e. has a sufficient number of storage
facilities been selected for the external audit to verify compliance with the respective ISCC
sustainability requirements?
The storage has certificate of ISCC yes

01.04.003 Were all storage facilities in the sample audited positively?
01.04.004 Are individual mass balances kept for each external storage facility?
01.04.005 Were the mass balances of every storage location checked?
02 - Traceability
02.01.001 Is it ensured that the list of suppliers and recipients of sustainable materials contains
relevant information?
There is list of supplier and buyer available. The format has information on supplier/buyer yes
name, ISCC certificate number of buyer and supplier, address, latitude, longitude, scope
of sourcing contract, scope of sourcing contact, type of material supplied, date of first
supply.
The supplier:
1. MOLTECH THAILAND Co,LTD, EU-ISCC-Cert-IT206-1713, CP,TRS, 13/01/23-
12/01/24
2. HAMADA KAGAKU Co,LTD, EU-ISCC-Cert-ID250-58530461 , CP,TRS,30/09/22-

29/09/23
3. ORBIT BIOTECHNOLOGY LTD, EU-ISCC-Cert-DE143-22200218, TRS, 05/06/23-

04/06/24
4. ATLANTIC OIL MFG PTE.LTD., EU-ISCC-Cert-IT206-1692, CP, TR,TRS ,

10/01/23-09/01/24
5. SKYLAND BIO - ENERGY PTE LTD, EU-ISCC-Cert-DE119-65234279, CP,TRS,

2023-07--2023-06-30
6. MOLTECH MALAYSIA SDN.BHD, EU-ISCC-Cert-IT206-1988, CP,TRS, 20/07/23-

19/07/24
7. C.S. OIL & FATS SDN.BHD, EU-ISCC-Cert-ID215-232307065, TR,TRS, 24/07/23-

23/07/24

ISCC-Reg-16624
8. MOLTECH SINGAPORE PTE LTD, EU-ISCC-Cert-ID215-232308073, TR, 2023-08-

08-07/08/24
9. SUPER ENERGY PTE. LTD.,EU-ISCC-Cert-ID215-232309084, CP, 16/09/23-

15/09/24
10. MOLTECH BIO TRADING L.L.C, EU-ISCC-Cert-ID215-232310098, CP, TRS, 16-

Oct-23 15-Oct-24
11. MOLTECHGEN CO LTD EU-ISCC-Cert-IT206-00002278, CP, TRS, 2023-12-

07/06/12/24
12. KOBKIAT GLOBAL Co,LTD., EU-ISCC-Cert-DE105-82782011 CP,TRS 23/01/24

22/01/25
13. KOBKIAT GLOBAL TRADING LLC, EU-ISCC-Cert-DE105-88701303, CP, 05/01/24

04/01/25
14. MUENZER BHARAT PVT. LTD., EU-ISCC-Cert-IT206-00002348 CP,TR,BP

13/12/23 12/12/24
15. MUENZER BANGLA PVT. LTD., EU-ISCC-Cert-DE105-87336104 TRS,CP

05/01/24 04/01/25
16. GREEN STRENGTH INTERNATIONAL EU-ISCC-Cert-US201-71922023 TR

31/07/23 30/07/24
Buyer:
1 BIO OIL RECYCLING EU-ISCC-Cert-DE105-82603011 CP.TR 25-Feb-23 24-
Feb-24
2 OLIVET B.V., EU-ISCC-Cert-NL220-2262801002 CP, TRS 8-Feb-23 7-Feb-24

3 BROCKLESBY LIMITED EU-ISCC-Cert-DE100-02701122 CP, TW, TRS 2022-
09-16 15-Sep-23
4 SHELL SINGAPORE PTE, LTD., EU-ISCC-Cert-DE105-85466407 TRS 30-Aug-

23 29-Aug-24
5 NORD ESTER EU-ISCC-Cert-DE105-81332478 BP, TRS, WH 12-Jan-23 11-

Jan-24
6 IJSSELLAND BIO FUELS B.V. EU-ISCC-Cert-DE129-35346064 PO, CP, BP, RE,

TW, TRS 4-May-23 3-May-24
7 DH BIO EU-ISCC-Cert-DE105-87671402 CP 23-Mar-23 22-Mar-24

8 MOLTECH BIO TRADING L.L.C, EU-ISCC-Cert-ID215-232310098 CP, TRS 16-
Oct-23 15-Oct-24
9 PHILLIPS 66 INTERNATIONAL TRADING PTE. LTD., EU-ISCC-Cert-DE129-

35344991 TRS 1-Jul-23 30-Jun-24
10 MOLTECH THAILAND Co,LTD EU-ISCC-Cert-IT206-1713 CP,TRS 13/01/23

12/01/24
11 HAMADA KAGAKU Co,LTD EU-ISCC-Cert-ID250-58530461 CP,TRS 30/09/22

29/09/23
12 ORBIT BIOTECHNOLOGY LTD EU-ISCC-Cert-DE143-22200218 TRS 05/06/23

04/06/24
13 ATLANTIC OIL MFG PTE.LTD., EU-ISCC-Cert-IT206-1692 CP, TR,TRS

10/01/23 09/01/24

ISCC-Reg-16624
14 SKYLAND BIO - ENERGY PTE LTD EU-ISCC-Cert-DE119-65234279 CP,TRS

2023-07-01 2023-06-30
15 MOLTECH MALAYSIA SDN.BHD EU-ISCC-Cert-IT206-1988 CP,TRS 20/07/23

19/07/24
16 C.S. OIL & FATS SDN.BHD EU-ISCC-Cert-ID215-232307065 TR,TRS

24/07/23 23/07/24
17 MOLTECH SINGAPORE PTE LTD, EU-ISCC-Cert-ID215-232308073 TR

2023-08-08 07/08/24
18 SUPER ENERGY PTE. LTD., EU-ISCC-Cert-ID215-232309084 CP 16/09/23

15/09/24
19 MOLTECH BIO TRADING L.L.C, EU-ISCC-Cert-ID215-232310098 CP, TRS 16-

Oct-23 15-Oct-24
20 MOLTECHGEN CO LTD EU-ISCC-Cert-IT206-00002278 CP, TRS 2023-12-07

06/12/24
21 KOBKIAT GLOBAL Co,LTD., DE105-82782011 CP,TRS

22 CEPSA TRADING ASIA PTE LTD. EU-ISCC-Cert-PL219-89022002 TR 14/10/23
2024-10-13
02.01.002 Does the information and quantities from weighbridge tickets, delivery notes, sustainability
declarations or proofs of sustainability of the incoming and outgoing sustainable material
match with the information from the reporting system of the company?
The information and quantities from weighbridge tickets, delivery notes, sustainability yes
declarations of the incoming and outgoing material matches with the information from the
reporting system of the company.
Based on document review on bookeeping/mass balance daily input with the quantities
of reporting on incoming and outgoing is consistent. Based on review on the information
and quantities from weigh bridge tickets, delivery notes, sustainability declarations or
proofs of sustainability of the incoming and outgoing sustainable material sampled, the
information and quantity is match with the information from the reporting system of the
company.
UCO
Incoming:
There is 572.320,00 from ATLANTIC OIL MFG PTE.LTD.,
The contract: SGP24081 date on 25 April 2024, material UCO entirely veg. origin, qty:
1000 mt
Sustainability declaration:
Unique Number: ATL/M-202402
Supplier: Atlantic Oil Mfg Pte Ltd
Recipient: Moltech Singapore
Contract: SGP24081
Origin: Singapore
Quantity: 572,32 mt
GHG: etd: DDV

ISCC-Reg-16624
Waste Delivery note on 29/04/2024. Materil UCO, total 167,21 mt, origin: Singapore.
There is 4 WB ticket for this. For instance: No. 219784 from Atlantic material UCO,
quantity 43,740 mt.
Outgoing
There is outgoing 5.013,23 mt material to Cepsa Trading Asia PTE LTD
The contract no. SGS24055 dated on 14 March 2024, material UCO, quantity: 5000 m3
Waste delivery note:
The contract no. SGS24055, material: UCO, quanity: 5013,23 mt. Singapore (1107,13
mt), Malaysia (1268,67 mt); Thailand (1975,31 mt); Philippines (100,47 mt), India (43,93
mt); Bangladesh (62,9 mt); all delivery in different Sustainability declaration. For instance:
Unique number: SGS24055 – BAN

Supplier: Moltech Singapore PTE LTD
Recipient: Cepsa Trading Asia PTE LTD
Origin: Origin
Qty: 5013,23 mt
Etd: DDV
BL
No. PGU/RTM-42; material: UCO 100% veg. oil based, quantity: 5013,231 mt
Food waste
There is incoming Food Waste in May 2024 40,92 mt
Contract number SGP24056 dated on 14 March 2024 between Hamada Kagaku and
Moltech Singapore. Material Food Waste, quantity 42 mt.
Sustainability declaration
Unique Number: MOHA028
Supplier: Hamada Kagaku
Raw material: Food waste
Origin: Japan
Quanity: 40,92 mt
Ep: 2,721, etd: 7,551 kg CO2eq/dry-ton
No. BL NTI-3782075, material Food waste, quantity 40,92 mt
There is the outgoing
Unique Number: MOLSIN000070
Supplier: Moltech Singapore
Recipient: Shell International Eastern Trading
Origin: Japan

ISCC-Reg-16624
Quanity: 40,92 mt
Contract number: ITFT9I dated on 20 March 2024 between Shell International Eastern
Trading Company and system user, material Food Waste, quantity 42 mt from Japan
BL no. OESG029345, material Food waste, quantity: 40,92 mt
02.01.003 Are the quantities of the incoming and outgoing deliveries of sustainable material
consistent with the amounts stated in the contracts related to those deliveries? Do they
fulfil the sustainability characteristics fixed in the contracts (e.g. on EU RED II or ISCC
Compliance, type of chain of custody)?
The quantities of incoming and outgoing deliveries of sustainable material consistent with yes
the amounts stated in the traceability document of the related document to those
deliveries.
Based on crosschecking of collection note with the daily incoming bookeeping, the
quantity is consistent.
Based on the crosschecking between sustainability declaration, weigh slip and invoice
the quantity is consistent.
UCO
Incoming:
1000 mt
Contract: SGP24081
Origin: Singapore
Quantity: 572,32 mt
GHG: etd: DDV
quantity 43,740 mt.
Outgoing

ISCC-Reg-16624

Origin: Origin
Qty: 5013,23 mt
Etd: DDV
BL
Food waste
Origin: Japan
Quanity: 40,92 mt
Origin: Japan
Quanity: 40,92 mt

ISCC-Reg-16624
02.01.004 Are all deliveries of incoming sustainable material covered by a valid certificate of the
supplier?
The system user applies scope of Trader where all its suppliers are ISCC certified yes
company. Based on supplier check, all supplier of the system user has valid certificate at
the time of the transaction is taken place.
02.01.006 Do the delivery notes, sustainability declarations or proofs of sustainability for incoming
and outgoing sustainable material comply with the ISCC requirements and is the
information consistent with information in the reporting system?
The information and quantities from weighbridge tickets, delivery notes, sustainability yes
declarations of the incoming and outgoing material matches with the information from the
reporting system of the company.
Based on document review on bookeeping/mass balance daily input with the quantities
of reporting on incoming and outgoing is consistent.
Based on review on the information and quantities from weigh bridge tickets, delivery
notes, sustainability declarations or proofs of sustainability of the incoming and outgoing
sustainable material sampled, the information and quantity is match with the information
from the reporting system of the company.
UCO
Incoming:
1000 mt
Contract: SGP24081
Origin: Singapore
Quantity: 572,32 mt
GHG: etd: DDV
quantity 43,740 mt.
Outgoing
mt); Bangladesh (62,9 mt); Japan (124,79 mt); all delivery in different Sustainability
declaration. For instance:

ISCC-Reg-16624

Contract: SGS24055
Origin: Bangladesh
Qty: 62,9 mt
Etd: DDV
and the other Sustainability Declaration
Unique number: SGS24055 – IN
Origin: India
Quantity: 43,93 mt
Unique number: SGS24055 – JP
Origin: India
Quantity: 124,79 mt
and so on.
BL
Food waste
Origin: Japan
Quanity: 40,92 mt
Origin: Japan
Quanity: 40,92 mt
ISCC-Reg-16624


02.01.007 Is it ensured that incoming and outgoing deliveries of sustainable material are covered by
the validity period of the operational units’ certificate?
All sustainability material claim is still under the valid certificate of the system user. There yes
is no gap on certificate validity period since then. All outgoing material is covered under
ISCC valid certificate of the system user
02.01.008 Is it ensured that for one batch of sustainable material not more than one sustainability
declaration or proof of sustainability was issued?
Based on verification document, it is known that there is no double counting on every yes
delivery. System user only have ISCC certificate.
02.01.010 If cross-checking of sustainability claims was applied in the framework of the audit, has
the cross-checking of documents confirmed that sustainability declarations were issued
accurately?
System user has shown corresponding evidence between buyer and system user. There yes
is confirmation on email regarding Sustainability Declaration that has been sent to buyer.
02.01.011 Are the data entries in the Union database accurate and consistent with the audited data?
There is some eror in UDB. System user already sent the email to services UDB. yes
02.01.015 Is it ensured that all suppliers of wastes and/or residues or waste/residue based products
are certified, and that the certification scheme is accepted by ISCC for deliveries of
waste/residue based material?
The system user applies scope of Trader where all its suppliers are ISCC certified yes
company. Based on supplier check, all supplier of the system user has valid certificate at
the time of the transaction is taken place.
02.01.017 Is it ensured that ISCC related logos and claims are correctly applied by the System
User?
Based on field observation and review document, it is known that system user not use yes
any ISCC related logos and claims
02.01.023 Applicable for audits conducted with reasonable assurance: Is it ensured that sufficient
data has been gathered and investigated during the audit to obtain a reasonable level of
assurance regarding traceability requirements?
It is ensured that sufficient data has been gathered and investigated during the audit to yes
obtain a reasonable level of assurance regarding traceability requirements. The system
user can described until the raw data. The sample of document has been record in
02.01.002.
03 - Mass Balance

ISCC-Reg-16624
03.01.001 Is it ensured that all relevant documentation is available and accessible for the verification
of the mass balance?
All relevant documentation is available and accessible for the verification of mass yes
balance, for instance:
A. Document incoming
1. Delivery Note
2. weigh bridge tickets
3. sustainability declaration
4. Mass balance
5. Self-declaration
B. Document outgoing
1. Delivery Note
2. weigh bridge tickets
3. Sustainability declaration
4. Contract
5. Mass balance
UCO –
Trader
incoming: 27.537.294 kgs
Outgoing: 19.921.474 kgs
Stock: 7.615.820 kgs
Food waste
Incoming: 40.920 kgs
Outgoing: 40.920 kgs
Stock: 0 kgs
03.01.002 Is it ensured that a timeframe of maximum three months is kept for the mass balance
period (for all economic operators except producers and first gathering points of
agricultural or forest biomass)?
System user chose one months mass balance period. yes

03.01.004 Are there no gaps between the mass balance periods?
System user chose one months mass balance period, so there are no gaps between the yes
mass balance periods.
03.01.005 Are the start and end dates of the mass balance periods clearly documented?
Period MB – 01.08.2023 until 31.05.2024 yes
03.01.006 Are the mass balances kept strictly site specific?
System user are kept the mass balances site specific. They provide the mass balance yes
during onsite audit. in Mass balance separate per scope and material.

ISCC-Reg-16624
03.01.007 Were the mass balances calculated correctly?

The system user has established mass balance report. All data in mass balance is no
traceable to the raw document.
UCO –
Trader
Food waste
Stock: 0 kgs
However, system user has not shown the separate mass balance based on country of
origin
03.01.008 For mass balance for gas and gaseous fuels injected in the grid: Is it ensured that there
were no deficits in the mass balance within the mass balance periods?
n.a. yes
System user not claim material for gas.
03.01.009 Are separate mass balances in place for materials, intermediate products or fuels that
cannot be considered being part of a mixture?
System user separate mass balance for UCO and Food Waste. yes
03.01.010 In case materials are kept together in a mass balance they belong to the same product
group: Do the materials fulfil the conditions so that they can be considered belonging to
the same product group?
The credit for sustainable material that may be transferred into the next mass balance yes
period calculated correctly.
The last stock from the last period of mass balance from surveillance on January 2024 is
2.563.455 kgs. this figure had been transferred to the next month.
03.01.011 Was the credit for sustainable material that may be transferred into the next mass balance
period calculated correctly?
03.01.012 If credits were available at the end of a mass balance period was the credit transfer into
the next mass balance period done correctly?
03.01.013 In case of a gap of certification periods of up to three months: If credits were available at
the end of the last mass balance of the previous certification period, was the credit
transfer into the first mass balance of the next certification period done correctly?
n.a. yes
System user choose one month period.

ISCC-Reg-16624
03.01.014 Is the quantity of output material declared as sustainable since the previous audit
available and consistent?
The quantity of output material declared as sustainable since the previous audit available yes
and consistent, for instance:
Origin: Japan
Quanity: 40,92 mt
03.01.017 Is it ensured that different raw materials are kept separately in the mass balance?
System user separate UCO and Food Waste in their mass balance. yes
03.01.019 Is it ensured that the mass balance enables sustainability characteristics to be identified
and uniquely assigned to individual (incoming and outgoing) batches?
It is ensured that the mass balance enables sustainability characteristics to be identified yes
and uniquely assigned to individual (incoming and outgoing) batches, for instance:
UCO
Incoming:
1000 mt
Contract: SGP24081
Origin: Singapore
Quantity: 572,32 mt
GHG: etd: DDV
quantity 43,740 mt.
Outgoing

ISCC-Reg-16624

Origin: Origin
Qty: 5013,23 mt
Etd: DDV
BL
Food waste
Origin: Japan
Quanity: 40,92 mt
Origin: Japan
Quanity: 40,92 mt

ISCC-Reg-16624
03.01.020 Was the assignment of sustainability characteristics to outgoing batches of material done
correctly?
The assignment of sustainability characteristics to outgoing batches of material done yes
correctly, for instance:

Origin: Origin
Qty: 5013,23 mt
Etd: DDV
BL
03.01.021 In case biofuels, bioliquids or biomass fuels are blended with fossil fuels, is it ensured that
the amount of sustainable material assigned to the blend corresponds with the physical
share of the bio-based fuel in the blend?
n.a. yes
system user only handle raw material
03.01.022 In case batches of sustainable fuels were delivered to an uncertified economic operator,
did the material booked out of the mass balance correspond to the physical nature of the
material delivered?
n.a. yes
03.01.023 In case batches of sustainable fuels were used to comply with an obligation placed on a
fuel supplier in a member state, were those batches booked out of the mass balance
(applicable for the quota obliged fuel supplier in a EU Member State)?
n.a. yes
03.01.024 In case of a transfer of sustainability characteristics from biomethane to Bio-LNG on a

mass balance basis, were plausible conversion factors and GHG emissions considered
that would have occurred in case of a liquefaction? (Note: applicable for Bio-LNG plants
or LNG-Terminals).
n.a. yes
03.01.025 In case external storage facilities are used: Is it ensured that the information about
incoming and outgoing material in the mass balance of a specific storage facility match
with the information of incoming and outgoing material of this facility?
The system user is certified under trader with storage scope. The storage facility is yes
external one therefore sampling is not necessary. However, the daily record of incoming
and outgoing material along with the traceability document is provided by the system user
reflecting the physical incoming of the material convinced with evidence of weigh slip.

ISCC-Reg-16624
03.01.026 Is it ensured that sustainable material was physically received at the site for which the
mass balance is kept?
The system user is certified under trader with storage scope. The storage facility is yes
external one therefore sampling is not necessary. However, the daily record of incoming
and outgoing material along with the traceability document is provided by the system user
reflecting the physical incoming of the material convinced with evidence of weigh slip.
03.01.027 Is it ensured that no multiple accounting of sustainable material occurs (i.e. selling
incoming sustainable material more than once with the same sustainability
characteristics)?
Based on outgoing bookeeping and mass balance review, there is no multiple accounting yes
of sustainable material occurs.
03.01.032 Applicable for audits conducted with reasonable assurance: Is it ensured that sufficient
data has been gathered and investigated during the audit to obtain a reasonable level of
assurance regarding mass balance requirements?
I t's ensured that sufficient data has been gathered and investigated during the audit. yes
The system user can described until the raw data. The sample of document has been
record in 02.01.002
05 - Greenhouse Gas Emissions

03 - Trader, Trader with Storage, Storage Facilities, Final Product Refinement and
Logistic Centre Requirements

ISCC-Reg-16624
05.03.001 Do the GHG information on the incoming and outgoing sustainability declarations
correspond?
The GHG information on sustainability declarations for outgoing products of the previous yes
certification period have been stated correctly.
UCO
In
Contract: SGP24081
Origin: Singapore
Quantity: 572,32 mt
GHG: etd: DDV
Out
Origin: Singapore
Qty: 1107,13 mt
Etd: DDV
Foodwaste
in
Origin: Japan
Quanity: 40,92 mt
Out
Origin: Japan
Quanity: 40,92 mt

ISCC-Reg-16624
05.03.002 Were the information on GHG emissions from transport of the sustainable product from
the supplier to the recipient forwarded correctly? (Only applicable in case of individual
calculation of etd)
The information on GHG emissions from transport of the sustainable product from the yes
supplier to the recipient were forwarded correctly
UCO
In
Contract: SGP24081
Origin: Singapore
Quantity: 572,32 mt
GHG: etd: DDV
Out
Origin: Singapore
Qty: 1107,13 mt
Etd: DDV
Foodwaste
in
Origin: Japan
Quanity: 40,92 mt
Out
Origin: Japan
Quanity: 40,92 mt

ISCC-Reg-16624
05.03.004 Has no aggregation of different GHG values for incoming materials taken place within the
bookkeeping, even if the raw material is of the same kind and from the same origin?
n.a. yes
There is no different GHG values for incoming materials.

ISCC-Reg-16624
Number Question
03.01.007 Were the mass balances calculated correctly?

Finding The system user has established mass balance report. All data in mass balance no
is traceable to the raw document.
UCO –
Trader
Food waste
Stock: 0 kgs
However, system user has not shown the separate mass balance based on
country of origin

ISCC-Reg-16624
Number Question
Action/ System user already shown the separate mass balance based on country of Category: major
Measure Status: implemented
origin, on this period: Implementation until
06.08.2024
UCO Implemantation date
Incoming: 11.07.2024
Singapore: 9.462.827 kgs
Malaysia: 3.757.800 kgs
Hongkong: 301.970 kgs
Thailand: 7.259.156 kgs
Philipines: 100.470 kgs
India: 109.960 kgs
Japan: 4.485.750 kgs
UAE: 525.610 kgs
Bangladesh: 315.400 kgs
Srilangka: 101.110 kgs
Vietnam: 905.825 kgs
China: 209.760 kgs
gain stock: 1.657 kgs
Out
Malaysia: 3.313.436 kgs
Philipines: 100.470 kgs
India: 109.960 kgs
Japan: 3.531.350 kgs
UAE: 336.770 kgs
gain stock:1.896 kgs
stock
Malaysia: 444.364 kgs
Japan: 954.400 kgs
UAE: 188.840 kgs
China: 209.760 kgs
gain stock: (239) kgs

ISCC-Reg-16624
Number Question
Client (Place, Date, Signature) Auditor (Place, Date, Signature)

By signing the Client confirms that the
ISCC terms of use are accepted
GHG Auditor/Expert (Place, Date, Signature)

(in case of indiviual calculation)


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Audit-Report

MOLTECH SINGAPORE PTE LTD

APS version 4.6.0.015f Page 01 of 29

00.01.029 Total annual turnover of the legal entity to be 17947705 €

00.01.030 Which certification scope(s) were dropped Not applicable

00.01.031 Please provide us with your National Trade SG_UEN_CD199402726D

00.01.032 Is the invoicing contact the same as the company yes

02 - Audit Specific Data

00.02.007 Is the operational unit using relevant service no

00.02.011 In case of an individual GHG calculation: Muhammad Rinaldi

APS version 4.6.0.015f Page 02 of 29

00.02.012 Sustainable input material(s) (according to the ISCC lists of materials)

00.02.013 Total amount of sustainable input material (in mt) 27578 mt

00.02.015 Sustainable output material(s) (according to the ISCC lists of materials)

00.02.016 Is material claimed as "ISCC Compliant"? yes

00.02.017 Are other sustainability certification system(s) with no

00.02.019 Assurance level of the audit Reasonable assurance

APS version 4.6.0.015f Page 03 of 29

00.02.026 Chain of Custody option applied Mass balance

00.02.028 Are waste or residues or waste or residue-based Waste or residues

00.02.030 Are both waste or residues and virgin vegetable no

APS version 4.6.0.015f Page 04 of 29

00.08.003 Is gaseous biomass (e.g. biogas or biomethane) no

00.08.004 Please indicate the type(s) of sustainable materials Raw material

APS version 4.6.0.015f Page 05 of 29

01.01.005 Has an internal audit/inspection/risk assessment regarding the implementation of all

01.01.006 If required, have corrective and/or preventive measures been established?

01.01.008 Are the internal processes documented appropriately?

APS version 4.6.0.015f Page 06 of 29

- daily bookeeping is available with information on :

APS version 4.6.0.015f Page 07 of 29

01.01.020 Are the current ISCC Terms of Use available?

04 - Logistic Centre and Operational Units using external storage facilities

The storage has certificate of ISCC yes

2. HAMADA KAGAKU Co,LTD, EU-ISCC-Cert-ID250-58530461 , CP,TRS,30/09/22-

3. ORBIT BIOTECHNOLOGY LTD, EU-ISCC-Cert-DE143-22200218, TRS, 05/06/23-

4. ATLANTIC OIL MFG PTE.LTD., EU-ISCC-Cert-IT206-1692, CP, TR,TRS ,

5. SKYLAND BIO - ENERGY PTE LTD, EU-ISCC-Cert-DE119-65234279, CP,TRS,

6. MOLTECH MALAYSIA SDN.BHD, EU-ISCC-Cert-IT206-1988, CP,TRS, 20/07/23-

7. C.S. OIL & FATS SDN.BHD, EU-ISCC-Cert-ID215-232307065, TR,TRS, 24/07/23-

APS version 4.6.0.015f Page 09 of 29

8. MOLTECH SINGAPORE PTE LTD, EU-ISCC-Cert-ID215-232308073, TR, 2023-08-

9. SUPER ENERGY PTE. LTD.,EU-ISCC-Cert-ID215-232309084, CP, 16/09/23-

10. MOLTECH BIO TRADING L.L.C, EU-ISCC-Cert-ID215-232310098, CP, TRS, 16-

11. MOLTECHGEN CO LTD EU-ISCC-Cert-IT206-00002278, CP, TRS, 2023-12-

12. KOBKIAT GLOBAL Co,LTD., EU-ISCC-Cert-DE105-82782011 CP,TRS 23/01/24

13. KOBKIAT GLOBAL TRADING LLC, EU-ISCC-Cert-DE105-88701303, CP, 05/01/24

14. MUENZER BHARAT PVT. LTD., EU-ISCC-Cert-IT206-00002348 CP,TR,BP

15. MUENZER BANGLA PVT. LTD., EU-ISCC-Cert-DE105-87336104 TRS,CP

16. GREEN STRENGTH INTERNATIONAL EU-ISCC-Cert-US201-71922023 TR

2 OLIVET B.V., EU-ISCC-Cert-NL220-2262801002 CP, TRS 8-Feb-23 7-Feb-24

4 SHELL SINGAPORE PTE, LTD., EU-ISCC-Cert-DE105-85466407 TRS 30-Aug-

5 NORD ESTER EU-ISCC-Cert-DE105-81332478 BP, TRS, WH 12-Jan-23 11-

6 IJSSELLAND BIO FUELS B.V. EU-ISCC-Cert-DE129-35346064 PO, CP, BP, RE,

7 DH BIO EU-ISCC-Cert-DE105-87671402 CP 23-Mar-23 22-Mar-24

9 PHILLIPS 66 INTERNATIONAL TRADING PTE. LTD., EU-ISCC-Cert-DE129-

10 MOLTECH THAILAND Co,LTD EU-ISCC-Cert-IT206-1713 CP,TRS 13/01/23

11 HAMADA KAGAKU Co,LTD EU-ISCC-Cert-ID250-58530461 CP,TRS 30/09/22

12 ORBIT BIOTECHNOLOGY LTD EU-ISCC-Cert-DE143-22200218 TRS 05/06/23