ANNEX IISupplementary provisions
ANNEX II LEGALITY MATRICES FOR TIMBER SOURCED FROM NATURAL FORESTS AND FOREST PLANTATIONS IN CONGO Introduction Annex II of the Voluntary Partnership Agreement consists of the following: — a matrix for assessing the legality of timber produced in natural forests, — a matrix for assessing the legality of timber produced in forest plantations. These two matrices for assessing legality therefore cover all timber and derived products produced and sold in Congo ( 1 ) . Legality is defined as follows: Any timber from acquisition, production and marketing processes that meet all of the statutory and regulatory provisions in force in Congo applicable to forest management and logging is deemed to be legal. The legality matrices constitute the basic document for verifying legality. The legality matrices have been produced as part of a participative process involving representatives of stakeholders in the sustainable management of forests, namely: the public sector, the private sector and civil society in Congo. These matrices were also tested on the ground in February 2009 in order to verify the relevance of indicators and verifiers and make improvements to them. Any amendment of statutory and regulatory provisions will result in a corresponding amendment of the legality matrices. Proposed amendments of this Annex, together with supporting evidence, will be submitted for approval to the Joint Implementation Committee of the Agreement in accordance with Annex XI of this Agreement. It should be emphasised that the management plan for each forestry concession will be adopted under a separate decree. That is why the details of these regulations cannot be given in the legality matrices. Besides the logging, processing and trade of timber, the legality matrices take the following into account in accordance with the definition of legality: — conditions stipulated for the existence of a forestry company, — compliance with tax rules, — environmental protection and conservation, — worker conditions, — the involvement of local and indigenous populations and respect for their rights, — provisions governing the transporting of timber. All logging rights, as defined under Articles 65 to 70 of law 16-2000, are covered by the legality matrices: — the management and processing agreement (CAT), — the industrial processing agreement (CTI), — plantation timber harvesting permits, — special permits (PS). 1. Legality matrix for timber produced in natural forests in Congo The legality matrix for timber produced in natural forests consists of 5 principles, 23 criteria, 65 indicators and 162 verifiers. The matrix for timber produced in natural forests includes timber produced in any logging operations: — the exploitation of annual harvesting sites (annual harvest licence, completion licence, clearing licence), — logging by special permit, — the construction of main evacuation roads or minor roads within forestry concessions and the installation of base camps and industrial sites on the basis of an installation licence, — the completion of development projects relating to the construction of social and economic infrastructures (roads, hydroelectric dams, etc.). This is timber harvesting by deforestation licence. Reference of the legislation or regulations Articles Type of permit Principle 1: The company legally exists in Congo. Criterion 1.1: The company is properly registered with the competent authorities. Indicator 1.1.1: The company is properly registered with the economic, fiscal and judicial authorities. Verifier 1.1.1.1. Trading licence — decree No 2008-446 of 15 November 2008 1, 3 and 9 CAT, CTI, PS Verifier 1.1.1.2. Business, credit and real estate register — law 19-2005 of 24 November 2005 18 and 40 CAT, CTI Indicator 1.1.2: The company is properly registered with the social security and employment authorities. Verifier 1.1.2.1. Certificate of registration with the national social security fund (CNSS) — law No 004/86 of 25 February 1986 172 CAT, CTI — law 19-2005 of 24 November 2005 18 and 40 CAT, CTI Verifier 1.1.2.2. Declaration of existence — law 45/75 of 15 March 1975 181 CAT, CTI — order No 3020/IGT/LS of 29 September 1953 1, subparagraph 2 CAT, CTI Indicator 1.1.3: The company is properly registered with the relevant Forestry Authority. Verifier 1.1.3.1. Consent — decree 2002-437 of 31 December 2002 48 CAT, CTI, PS Verifier 1.1.3.2. Licence — decree 2002-437 of 31 December 2002 48 CAT, CTI, PS Criterion 1.2: The company is not subject to any judicial decisions or administrative measures resulting in temporary or permanent suspension of its business. Indicator 1.2.1: The company’s business has not been suspended by a judicial decision. Verifier 1.2.1.1. Judicial decision — OHADA uniform act of 10 April 1998 organising summary debt collection procedures 8 CAT, CTI, PS — law 19-2005 of 24 November 2005 28, 42 and 43 CAT, CTI, PS — law 6-1994 of 1 June 1994 26 CAT, CTI, PS Indicator 1.2.2: The company’s business has not been suspended by an administrative measure. Verifier 1.2.2.1. Suspension note — OHADA uniform act relating to general commercial law 10 CAT, CTI — law 6-1994 of 1 June 1994 26 CAT, CTI Principle 2: The company owns legal rights of access to forestry resources in its operation area. Criterion 2.1: The certificate of exploitation of forestry resources in the operation area was properly granted by the competent authorities. Indicator 2.1.1: All steps leading up to the granting of the certificate of exploitation were properly followed by the company including compliance with deadlines stipulated under national laws and regulations. Verifier 2.1.1.1. Call for tenders order — law 16-2000 of 20 November 2000 73 CAT, CTI — decree 2002-437 of 31 December 2002 148 CAT, CTI Verifier 2.1.1.2. Minutes of the meeting of the Forestry Commission — decree 2002-437 of 31 December 2002 164 CAT, CTI Verifier 2.1.1.3. Notification of approval of the file by the Forest Economy Director General — decree 2002-437 of 31 December 2002 165 CAT, CTI Indicator 2.1.2: The company has a valid certificate of exploitation. Verifier 2.1.2.1. Agreement — law 16-2000 of 20 November 2000 65 and 66 CAT, CTI Verifier 2.1.2.2. Special permit — law 16-2000 of 20 November 2000 77 PS Criterion 2.2: The company holds all periodic licences allowing it to carry out its business. Indicator 2.2.1: All the steps leading up to the granting of installation, annual harvest, completion and clearing licences have been respected. Verifier 2.2.1.1. Installation, annual harvest, completion and clearing licence application file — decree 2002-437 of 31 December 2002 71 CAT, CTI Verifier 2.2.1.2. Verification reports on the annual harvest, completion harvest and control of non-evacuated timber — decree 2002-437 of 31 December 2002 72, 74, 101 and 172 CAT, CTI Indicator 2.2.2: Installation, annual harvest, completion and clearing licences granted by the relevant department of the Forestry Authority are still valid. Verifier 2.2.2.1. Installation, annual harvest, completion and clearing licences — decree 2002-437 of 31 December 2002 74, 75, 101 and 172 CAT, CTI Indicator 2.2.3: The documents and other licences periodically provided by economic, financial, fiscal and forestry authorities are still valid. Verifier 2.2.3.1. Patents — General Tax Code 277 and 314 CAT, CTI, PS Verifier 2.2.3.2. Consent of the authorised customs inspector — Customs Regulations 112 to 119 CAT, CTI Verifier 2.2.3.3. Consent — decree 2002-437 of 31 December 2002 48 CAT, CTI, PS Principle 3: The company involves civil society and local and indigenous populations in the management of its concession and respects the rights of these populations and workers. Criterion 3.1: The company involves civil society and local and indigenous populations in the management of its forestry concession. Indicator 3.1.1: The company has a mechanism for functional dialogue between the stakeholders with respect to the sustainable management of its concession. Verifier 3.1.1.1. Minutes of the meeting of the committee monitoring and reviewing the management plan — — CAT Indicator 3.1.2: Local and indigenous populations are sufficiently well informed of their rights and of the management of the forestry concession. Verifier 3.1.2.1. Minutes of information meetings — decree approving the management plan — CAT Criterion 3.2: The company respects the rights, customs and practices of local and indigenous populations in accordance with national legislation and regulations and international conventions. Indicator 3.2.1: The company respects the customs, practices and rights of local and indigenous populations. Verifier 3.2.1.1. Report of the committee monitoring and reviewing the management plan — decree approving the management plan — CAT Verifier 3.2.1.2. Inspection report of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 37 and 81 CAT, CTI Indicator 3.2.2: The company meets its commitments with respect to local and indigenous populations. Verifier 3.2.2.1. Terms and conditions/Memorandum of understanding — law 16-2000 of 20 November 2000 72 CAT, CTI — decree 2002-437 of 31 December 2002 168 CAT, CTI Verifier 3.2.2.2. Inspection report of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 37 and 81 CAT, CTI Verifier 3.2.2.3. Report of the committee monitoring and reviewing the management plan — decree approving the management plan — CAT Indicator 3.2.3: If property belonging to local and indigenous populations is destroyed by the company, compensation meets the requirements of applicable legislation and regulations. Verifier 3.2.3.1. Report — decree 86/970 of 27 September 1986 10 CAT, CTI, PS Verifier 3.2.3.2. Compensation receipts — decree 86/970 of 27 September 1986 1 and 9 CAT, CTI, PS Criterion 3.3.: The company, civil society and local populations have put mechanisms in place for monitoring and settling disputes. Indicator 3.3.1: A procedure for recording and handling requests and complaints established within the company. Verifier 3.3.1.1. Minutes of meetings of platforms for dialogue between the company and local populations. — decree approving the management plan — CAT Indicator 3.3.2: Civil society and local and indigenous populations are informed of procedures for managing disputes and are involved in the mechanisms for settling them. Verifier 3.3.2.1. Minutes of meetings of platforms for dialogue between the company and local populations. — decree approving the management plan — CAT Criterion 3.4: The social partners at the company are sufficiently well informed of their rights. Indicator 3.4.1: The company guarantees freedom of and legal and regulatory means for union activities. Verifier 3.4.1.1. Existence of staff representatives and union branches — law 06/96 of 6 March 1996 supplementing and amending certain provisions of law 45/75 of 15 March 1975 new 173 and 210-3 CAT, CTI Verifier 3.4.1.2. Existence of union premises — law 06/96 of 6 March 1996 supplementing and amending certain provisions of law 45/75 of 15 March 1975 210-5 CAT, CTI Verifier 3.4.1.3. Existence of records of complaints and claims — law 06/96 of 6 March 1996 supplementing and amending certain provisions of law 45/75 of 15 March 1975 210-7 and new 179 CAT, CTI — order No 1110/MTFPSS/DGT of 24 June 1996 27 CAT, CTI Indicator 3.4.2: Staff representatives and members of union branches have received various training to help them carry out their functions. Verifier 3.4.2.1. Memorandum of placement on leave for worker education — law 06/96 of 6 March 1996 new 179 CAT, CTI Indicator 3.4.3: Company employees have access to the various documents relating to labour, employment and social security rights. Verifier 3.4.3.1. Documents available — Agreement No 98 (OIT, 1949) 7 CAT, CTI Criterion 3.5: The company respects workers’ rights. Indicator 3.5.1: The company meets its commitments with respect to its social partners. Verifier 3.5.1.1. Minutes of meetings — order No 1110/MTFPSS/DGT of 24 June 1996 26 CAT, CTI Indicator 3.5.2: Relations between the company and its employees are formalised in accordance with the provisions of the labour code and the social security code. Verifier 3.5.2.1. Employer register signed — law 45/75 of 15 March 1975 182 CAT, CTI Verifier 3.5.2.2. Employment contract — law No 022/88 of 17 September 1988 13 to 16 CAT, CTI — law 45/75 of 15 March 1975 75 CAT, CTI — general order No 3815 of 1 December 1953 6 CAT, CTI Verifier 3.5.2.3. Internal rules displayed — law No 004/86 of 25 February 1986 172 CAT, CTI Verifier 3.5.2.4. List of workers registered with the National Social Security Fund — law No 004/86 of 25 February 1986 172 CAT, CTI Indicator 3.5.3: The company pays its workers in accordance with employment regulations and legislation and with the applicable collective agreement. Verifier 3.5.3.1. Pay registers signed — law No 45/75 of 15 March 1975 90 CAT, CTI Verifier 3.5.3.2. Pay slips — law No 45/75 of 15 March 1975 90 CAT, CTI Indicator 3.5.4: Worker health and safety conditions comply with applicable legislation and regulations. Verifier 3.5.4.1. Health and Safety Committee reports — order 9030 of 10 December 1986 9 CAT, CTI Verifier 3.5.4.2. Medical check-up registers — law 6-96 of March 1996 supplementing and amending certain provisions of law 45/75 of 15 March 1975 new 145-1 CAT, CTI — order 9033 of 12 December 1986 22 CAT, CTI Verifier 3.5.4.3. Accident in the workplace registers — law 6-96 of March 1996 supplementing and amending certain provisions of law 45/75 of 15 March 1975 new 141-2 CAT, CTI Verifier 3.5.4.4. Safety registers — law 6-96 of March 1996 supplementing and amending certain provisions of law 45/75 of 15 March 1975 new 141-2 CAT, CTI Verifier 3.5.4.5. Reports of the committee monitoring and reviewing the management plan — decree approving the management plan — CAT Indicator 3.5.5: The company adheres to the working hours laid down by legislation and regulations. Verifier 3.5.5.1. Working hours displayed — decree 78-361 of 12 May 1978 5 CAT, CTI Verifier 3.5.5.2. Authorisation of overtime by the Departmental Employment Office — decree 78-361 of 12 May 1978 10 CAT, CTI Indicator 3.5.6: Worker recruitment meets the conditions laid down under national legislation and by the International Labour Organisation. Verifier 3.5.6.1. Copy of the job offer sent to National Office of Employment and Labour (ONEMO) — law 022-88 of 10 September 1988 9 and 10 CAT, CTI Verifier 3.5.6.2. Employment contract — law 022-88 of 10 September 1988 16 CAT, CTI Principle 4: The company complies with legislation and regulations relating to the environment, management, forestry, processing of timber, and tax. Criterion 4.1. Environmental impact studies have been carried out in accordance with legal and regulatory requirements and formulated mitigating measures have been implemented. Indicator 4.1.1: Procedures for carrying out environmental impact studies have been followed. Verifier 4.1.1.1. Approval of the office carrying out the study — law 003-91 of 23 April 1991 2 CAT, CTI — decree 86/775 of 7 June 1986 1 and 4 CAT, CTI — order 835/MIME/DGE of 6 September 1999 4 and 5 CAT, CTI Verifier 4.1.1.2. Impact study report — law 003-91 of 23 April 1991 2 CAT, CTI — decree 86/775 of 7 June 1986 1 and 4 CAT, CTI Verifier 4.1.1.3. Minutes of the meeting approving the impact study report — law 003-91 of 23 April 1991 2 CAT, CTI Indicator 4.1.2: The measures contained in the approved impact study reports aimed at protecting biodiversity have been carried out. Verifier 4.1.2.1. Land inspection and audit reports — law 003-91 of 23 April 1991 39 CAT, CTI — order 1450/MIME/DGE of 19 November 1999 16, 17 and 18 CAT, CTI Verifier 4.1.2.2. Inspection report of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 37 and 82 CAT, CTI Verifier 4.1.2.3. Report of the committee monitoring and reviewing the management plan — decree approving the management plan — CAT Indicator 4.1.3: Measures aimed at protecting public health and cleaning up base camps and industrial sites have been carried out. Verifier 4.1.3.1. Order approving the personnel of the company’s socio-sanitary centre — law 45/75 of 15 March 1975 142 and 143 CAT, CTI — order No 9033/MTERFPPS/DGEF/DSS of 10 December 1986 12 CAT, CTI Verifier 4.1.3.2. Order authorising performance of the Ministry in charge of health — order No 3092 MSP/MEFB of 9 July 2003 2 CAT, CTI Verifier 4.1.3.3. Minutes of meetings of the Health and Safety Committee — order No 9030/MTERFPPS/MTERFPPS/DGEF/DSS of 10 December 1986 9 CAT, CTI Verifier 4.1.3.4. Report of the committee monitoring and reviewing the management plan — decree approving the management plan — CAT Criterion 4.2: The provisions of national regulations and legislation and international agreements and conventions ratified by Congo relating to the environment have been observed. Indicator 4.2.1: The company disposes of waste produced from its activities in accordance with legal and regulatory requirements. Verifier 4.2.1.1. Inspection report of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 37 and 82 CAT, CTI Verifier 4.2.1.2. Report of the committee monitoring and reviewing the management plan — decree approving the management plan — CAT Indicator 4.2.2: The company meets its commitments regarding the protection of fauna and the prevention of poaching. Verifier 4.2.2.1. The company’s internal rules — law 45/75 of 15 March 1975 74 CAT, CTI Verifier 4.2.2.2. Inspection report of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 37 and 82 CAT, CTI Verifier 4.2.2.3. Report of the committee monitoring and reviewing the management plan — decree approving the management plan — CAT Criterion 4.3: Management documents have been drawn up in accordance with regulatory time-frames and standards and approved by the Forestry Authority and the stakeholders. Indicator 4.3.1: Inventory reports and supplementary studies and the management plan have been drawn up in accordance with the standards established by the forestry authority and forestry concession management directives. Verifier 4.3.3.1. Inventory report — order 5053/MEF/CAB of 19 June 2007 5 CAT Verifier 4.3.3.2. Supplementary study report — order 5053/MEF/CAB of 19 June 2007 5 CAT Verifier 4.3.3.3. Management plan — law 16-2000 of 20 November 2000 55 and 56 CAT — decree 2002-437 of 31 December 2002 54 CAT Indicator 4.3.2: Inventory reports and supplementary studies have been approved by the forestry authority and the management plan by the stakeholders. Verifier 4.3.2.1. Minutes of the meeting approving inventory reports and supplementary studies — order 5053/MEF/CAB of 19 June 2007 5 CAT Verifier 4.3.2.2. Minutes of the meeting approving the management plan — order 5053/MEF/CAB of 19 June 2007 5 CAT Indicator 4.3.3: Administrative plans and exploitation plans have been approved in accordance with national forestry concession management directives and regulatory provisions by the forestry authority. Verifier 4.3.3.1. Minutes of the meeting approving the administrative plan — order 5053/MEF/CAB of 19 June 2007 5 CAT Verifier 4.3.3.2. Annual harvest licence — order 5053/MEF/CAB of 19 June 2007 8 CAT — decree 2002-437 of 31 December 2002 68 CAT Criterion 4.4: The boundaries of the various subdivisions of the forestry concession are clearly defined and respected. Indicator 4.4.1: Forest maps have been produced in accordance with standards approved by the forestry authority and the boundaries shown on the maps are clearly marked and regularly maintained on the ground in accordance with the applicable regulations. Verifier 4.4.1.1. Forest maps — decree 2002-437 of 31 December 2002 24 CAT, CTI Verifier 4.4.1.1. Inspection reports of the Departmental Forest Economy Office and of the Central Authority — decree 2002-437 of 31 December 2002 80, 81 CAT, CTI Indicator 4.4.2: The company carries out all of its logging activities within its concession and inside the boundaries of its annual harvesting sites. Verifier 4.4.2.1. Annual harvest licence — decree 2002-437 of 31 December 2002 81, 82 CAT, CTI Verifier 4.4.2.2. Inspection reports of the Departmental Forest Economy Office and of the Central Authority — decree 2002-437 of 31 December 2002 80 and 81 CAT, CTI Verifier 4.4.2.3. Activity reports of the Departmental Forest Economy Office and of the Central Authority — decree 2002-437 of 31 December 2002 82 CAT, CTI Criterion 4.5: Roads have been built in accordance with the rules on activities in forest areas. Indicator 4.5.1: The road network has been planned, mapped and opened in accordance with regulatory requirements and the management plan. Verifier 4.5.1.1. Management plan — law 16-2000 of 20 November 2000 55, 56 CAT Verifier 4.5.1.2. Exploitation plan — decree 2002-437 of 31 December 2002 24 CAT — decree 2002-437 of 31 December 2002 68 CAT, CTI — order 5053/MEF/CAB of 19 June 2007 8 CAT, CTI Verifier 4.5.1.3. Road network map — decree 2002-437 of 31 December 2002 99 CAT, CTI Verifier 4.5.1.4. Inspection reports of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 37, 81 CAT, CTI Criterion 4.6: The company complies with the regulations regarding timber felling and marking. Indicator 4.6.1: The company complies with the species to be taken, felling diameters and volumes to be taken as laid down in the regulations and the management plan. Verifier 4.6.1.1. Management plan — law 16-2000 of 20 November 2000 55, 56 CAT — decree 2002-437 of 31 December 2002 24 CAT Verifier 4.6.1.2. Exploitation plan — order 5053/MEF/CAB of 19 June 2007 8 CAT, CTI — decree 2002-437 of 31 December 2002 68 CAT, CTI Verifier 4.6.1.3. Annual harvest licence — decree 2002-437 of 31 December 2002 72,74 CAT, CTI Verifier 4.6.1.4. Worksite book — decree 2002-437 of 31 December 2002 87 CAT, CTI Verifier 4.6.1.5. Inspection reports of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 37, 81 CAT, CTI Indicator 4.6.2: Stumps, trunks and logs are marked in accordance with applicable forestry regulations. Verifier 4.6.2.1. Worksite book — decree 2002-437 of 31 December 2002 87 CAT, CTI Verifier 4.6.2.2. Inspection reports of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 37, 81 CAT, CTI Indicator 4.6.3: The worksite and timber transportation documents are filled in and updated regularly. Verifier 4.6.3.1. Worksite book — decree 2002-437 of 31 December 2002 87 CAT, CTI Verifier 4.6.3.2. Waybill — decree 2002-437 of 31 December 2002 121 CAT, CTI Verifier 4.6.3.3. Inspection reports of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 81 CAT, CTI Criterion 4.7: The company does not abandon timber of commercial value. Indicator 4.7.1: Timber is only abandoned in accordance with applicable regulatory provisions. Verifier 4.7.1.1. Inspection reports of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 81 CAT, CTI Verifier 4.7.1.2. Inspection and activity reports of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 82 CAT, CTI Verifier 4.7.1.3. Worksite book — decree 2002-437 of 31 December 2002 87 CAT, CTI Criterion 4.8: The company complies with legislation and regulations regarding timber processing. Indicator 4.8.1: The company complies with the processing quota laid down under the applicable regulations. Verifier 4.8.1.1. Annual production reports — decree 2002-437 of 31 December 2002 90 CAT, CTI Verifier 4.8.1.2. Report of the Inspectorate of Forestry Products for Export — decree 2002-437 of 31 December 2002 130, 131 CAT, CTI Verifier 4.8.1.3. Verification report on annual production of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 88 CAT, CTI Indicator 4.8.2: The processing unit has been set up in accordance with the regulations. Verifier 4.8.2.1. Agreement — decree 2002-437 of 31 December 2002 65, 66, 67 CAT, CTI Verifier 4.8.2.2. Inspection report of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 81 CAT, CTI Indicator 4.8.3: Logs that supply the processing unit are properly recorded in the documents prescribed under the regulations. Verifier 4.8.3.1. Register of timber entering the plant — decree 2002-437 of 31 December 2002 119 CAT, CTI Verifier 4.8.3.2. Waybill — decree 2002-437 of 31 December 2002 121 CAT, CTI Verifier 4.8.3.3. Inspection reports of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 81 and 82 CAT, CTI Indicator 4.8.4: If the company receives supplies of timber from other operators, it ensures that all the sources of supply are known and legal. Verifier 4.8.4.1. Certificate of exploitation of the partner — decree 2002-437 of 31 December 2002 65 CAT, CTI Verifier 4.8.4.2. Contract — decree 2002-437 of 31 December 2002 118 CAT, CTI Verifier 4.8.4.3. Annual harvest licence — decree 2002-437 of 31 December 2002 71 and 72 CAT, CTI Verifier 4.8.4.4. Inspection and activity report of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 81 and 82 CAT, CTI Criterion 4.9: Formal undertakings given by the company to make a greater contribution to local development have been respected. Indicator 4.9.1: Contractual clauses aimed at ensuring that the company contributes to the construction or improvement of social, economic and cultural infrastructures are complied with. Verifier 4.9.1.1. Special terms and conditions of the agreement — decree 2002-437 of 31 December 2002 168 CAT, CTI Verifier 4.9.1.2. Inspection reports of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 81 CAT, CTI Verifier 4.9.1.3. Inspection and activity reports of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 82 CAT, CTI Indicator 4.9.2: The company meets its obligations regarding the financing of a local development fund within the framework of the management of the community development package in accordance with the management plan. Verifier 4.9.2.1. Copies of cheques — order relating to the organisation and functioning of the local development fund — CAT Verifier 4.9.2.2. Minutes of meetings of the fund management committee — order relating to the organisation and functioning of the board of consultation for the community development package — CAT Indicator 4.9.3: The company complies with national plans and standards for construction of social and cultural infrastructures specified in the special terms and conditions of the agreement. Verifier 4.9.3.1. Terms and conditions — decree 2002-437 of 31 December 2002 169 and 170 CAT, CTI Verifier 4.9.3.2. Inspection reports of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 81 CAT, CTI Verifier 4.9.3.3. Activity reports of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 82 CAT, CTI Criterion 4.10: Tax returns correspond to the activities of the company. Indicator 4.10.1: Tax returns are prepared in accordance with the regulations and submitted within the prescribed deadlines. Verifier 4.10.1.1. Income tax return — General Tax Code, Volume I 124 to 124 b CAT, CTI Indicator 4.10.2: Declarations regarding exports and/or imports comply with the regulations. Verifier 4.10.2.1. Customs declaration — CEMAC customs regulations 110 and 111 CAT, CTI Verifier 4.10.2.2. Export declaration — law 003/2007 of 24 January 2007 14 and 27 CAT, CTI Verifier 4.10.2.3. Import declaration — law 003/2007 of 24 January 2007 6 and 27 CAT, CTI Indicator 4.10.3: The company sends the tax authorities, within the prescribed deadlines, a balance sheet of its activities for the previous year and sends the National Social Security Fund (CNSS) an annual salary statement. Verifier 4.10.3.1. Company balance sheet — General Tax Code 31, 46, 47 CAT, CTI — decree 2002-437 of 31 December 2002 191 CAT, CTI — uniform act relating to trading companies and economic interest groups 137 CAT, CTI — uniform act harmonising company accounts 23 CAT, CTI Verifier 4.10.3.2. Annual salary statement — General Tax Code 179 CAT, CTI Criterion 4.11: All taxes and social security contributions to which the company is subject have been paid within the deadlines. Indicator 4.11.1: The company pays any dues and taxes relating to forestry within the prescribed deadlines. Verifier 4.11.1.1. Copies of cheques — law 16-2000 of 20 November 2000 87 CAT, CTI, PS Verifier 4.11.1.2. Tax register/payment receipt — General Tax Code, Volume I 124 to 124 b CAT, CTI, PS — law 16-2000 of 20 November 2000 87 CAT, CTI, PS Indicator 4.11.2: The company duly pays all taxes and fees associated with importing products. Verifier 4.11.2.1. Statement of payment of fees and taxes — CEMAC customs regulations 132 to 135 CAT, CTI — General Tax Code 461 CAT, CTI Verifier 4.11.2.2. Copies of cheques — General Tax Code, Volume I 462 CAT, CTI — CEMAC customs regulations 134 CAT, CTI Verifier 4.11.2.3. Payment receipt — CEMAC customs regulations 134 CAT, CTI — General Tax Code 462 and 463 CAT, CTI Verifier 4.11.2.4. Establishment agreement — decree No 2004-30 of 18 February 2004 33 CAT, CTI Indicator 4.11.3: The company pays in good time all taxes, fees and duties from which it is not exempt and which are applicable in national territory. Verifier 4.11.3.1. Copies of cheques — General Tax Code, Volume I 462 CAT, CTI Verifier 4.11.3.2. Payment receipts — General Tax Code, Volume I 461, 462 and 463 CAT, CTI Indicator 4.11.4: The company pays its contributions in arrears. Verifier 4.11.4.1. Payment certificate — law 004/86 of 24 February 1986 171 CAT, CTI Verifier 4.11.4.2. Copies of cheques/payment slips — General Tax Code, Volume I 461 to 463 CAT, CTI — Social Security Code, law 004/86 of 24 February 1986 147bis CAT, CTI Indicator 4.11.5: The company carries out, within the prescribed deadlines, its transactions relating to forestry, customs, tax, trade and social security. Verifier 4.11.5.1. Infringement reports — law 6-94 of 1 June 1994 21, 22, 23 and 26 CAT, CTI — law 16-2000 of 20 November 2000 111 CAT, CTI, PS — General Tax Code, Volume I 387(5) and 399 CAT, CTI — CEMAC customs regulations 308 CAT, CTI Verifier 4.11.5.2. Transaction certificate — law 6-94 of 1 June 1994 21, 22, 23 and 26 CAT, CTI, PS — General Tax Code, Volume I 463 CAT, CTI, PS — law 16-2000 of 20 November 2000 134 CAT, CTI, PS — CEMAC customs regulations 327 and 328 CAT, CTI Verifier 4.11.5.3. Copies of cheques — CEMAC customs regulations 134 CAT, CTI — General Tax Code, Volume I 462, 463 CAT, CTI, PS — law 16-2000 of 20 November 2000 CAT, CTI, PS Verifier 4.11.5.4. Payment receipts — General Tax Code, Volume I 461, 462 and 463 CAT, CTI, PS — CEMAC customs regulations 134 CAT, CTI Criterion 4.12: The company subcontracts work to other companies in accordance with the rules. Indicator 4.12.1: The company ensures that all of its subcontractors have the necessary licences and pay their employees in accordance with legal requirements. Verifier 4.12.1.1. Licences granted by the relevant authorities — uniform act relating to the law for trading companies and the economic interest group of 17 April 1997 10 and 15 CAT, CTI — uniform act relating to general commercial law 16, 17, 18, 23, 24 and 40 CAT, CTI Verifier 4.12.1.2. Company contract — uniform act relating to the law for trading companies and the economic interest group of 17 April 1997 173 CAT, CTI Indicator 4.12.2: The company encourages and supports subcontracting in recycling abandoned timber and the by-products of processing. Verifier 4.12.2.1. Contract — decree 2002-437 of 31 December 2002 118 CAT, CTI Indicator 4.12.3: The company complies with contracts concluded with subcontractors. Verifier 4.12.3.1. Company contract — uniform act relating to the rights of trading companies and the economic interest group 173 CAT, CTI Verifier 4.12.3.2. Staff secondment agreement — law No 6-96 of 6 March 1996 73-3 CAT, CTI Principle 5: The company complies with regulations regarding timber transportation and marketing. Criterion 5.1: Timber is transported in accordance with applicable legislation and regulations. Indicator 5.1.1: The various means of transporting forestry products have been registered with the competent authorities. Verifier 5.1.1.2. Vehicle registration document — decree 2003-61 of 6 March 2003 2 and 3 CAT, CTI, PS — order 2844 of 12 April 2005 10 and 11 Verifier 5.1.1.3. Insurance — General Tax Code (Book V) 503 CAT, CTI, PS Indicator 5.1.2: Consents and licences for transporting forestry products are in order and regularly updated. Verifier 5.1.2.1. Transport authorisation — decree 90/135 of 31 March 1990 5 CAT, CTI, PS Verifier 5.1.2.2. Seaworthiness certificate — CEMAC interior navigation code 23 CAT, CTI, PS Verifier 5.1.2.3. Consent — order 5694 of 17 September 2001 1 to 9 CAT, CTI, PS Verifier 5.1.2.4. Consent — decree 2002-437 of 31 December 2002 48 CAT, CTI, PS Indicator 5.1.3: Means of transport are regularly inspected. Verifier 5.1.3.1. Technical check-up report — order No 11599 of 15 November 2004 9 CAT, CTI, PS Verifier 5.1.3.2. Vehicle technical inspection certificate — order No 11599 of 15 November 2004 1 to 24 CAT, CTI, PS — CEMAC community highway code 23 CAT, CTI, PS Indicator 5.1.4: The company complies with obligations or restrictions regarding timber transportation. Verifier 5.1.4.1. Waybill — decree 2002-437 of 31 December 2002 121 CAT, CTI, PS Verifier 5.1.4.2. Manifest/bill of lading (boat) — CEMAC/RDC interior navigation code 1, 2, 3, 4 CAT, CTI Verifier 5.1.4.3. Cargo identification note — order 1033 of 14 May 2008 3 CAT, CTI — decree 98-39 of 29 January 1998 3 and 4 CAT, CTI Criterion 5.2: Marketed products are clearly identifiable and their origin can be traced. Indicator 5.2.1: Timber transported by the company bears markings in accordance with applicable regulations which enable it to be traced back to its place of cutting. Verifier 5.2.1.1. Markings on the timber — decree 2002-437 of 31 December 2002 86 CAT, CTI, PS Verifier 5.2.1.2. The company’s marking hammer — law 16-2000 of 20 November 2000 75 CAT, CTI, PS Verifier 5.2.1.3. Inspection report of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 81 CAT, CTI, PS Indicator 5.2.2: Documents accompanying transported and marketed timber comply with applicable regulations and are properly drawn up. Verifier 5.2.2.1. Certificate of origin — law 3/2007 of 24 January 2007 20 and 27 CAT, CTI Verifier 5.2.2.2. Specification sheet — decree 2002-437 of 31 December 2002 135 CAT, CTI Verifier 5.2.2.3. Phytosanitary certificate — order 1.142 of 12 June 1945 3 and 8 CAT, CTI Verifier 5.2.2.4. Pro forma of the commercial invoice — law 3/2007 of 24 January 2007 18 and 27 CAT, CTI Verifier 5.2.2.5. Customs declaration — CEMAC customs regulations 110 and 111 CAT, CTI Verifier 5.2.2.6. Export declaration — law 3/2007 of 24 January 2007 6, 14 and 27 CAT, CTI Verifier 5.2.2.7. Import declaration — law 3/2007 of 24 January 2007 6, 14 and 27 CAT, CTI Verifier 5.2.2.8. Delivery note — law 3-2007 of 24 January 2007 27 CAT, CTI 2. Legality matrix for timber produced in forest plantations The legality matrix for timber produced in plantations consists of 5 principles, 20 criteria, 56 indicators and 141 verifiers. Reference of the legislation or regulation Article Principle 1: The company legally exists in Congo. Criterion 1.1: The company is properly registered with the competent authorities. Indicator 1.1.1: The company is properly registered with the economic, fiscal and judicial authorities. Verifier 1.1.1.1. Trading licence — decree No 2008-446 of 15 November 2008 1, 3 and 9 Verifier 1.1.1.2. Business, credit and real estate register — law 19-2005 of 24 November 2005 18 and 40 Indicator 1.1.2: The company is properly registered with the social security and employment authorities. Verifier 1.1.2.1. Certificate of registration with the national social security fund (CNSS) — law No 004/86 of 25 February 1986 172 Verifier 1.1.2.2. Declaration of existence — law 19-2005 of 24 November 2005 18 and 40 — law 45/75 of 15 March 1975 181 — order No 3020/IGT/LS of 29 September 1951 1, paragraph 2 Indicator 1.1.3: The company is properly registered with the relevant Forestry Authority. Verifier 1.1.3.1. Consent — decree 2002-437 of 31 December 2002 48 Verifier 1.1.3.2. Licence — decree 2002-437 of 31 December 2002 48 Criterion 1.2: The company is not subject to any judicial decisions or administrative measures resulting in temporary or permanent suspension of its business. Indicator 1.2.1: The company’s business has not been suspended by a judicial decision. Verifier 1.2.1.1. Judicial decision — OHADA uniform act of 10 April 1998 organising summary debt collection procedures 8 — law 19-2005 of 24 November 2005 28, 42 and 43 — law 6-1994 of 1 June 1994 26 Indicator 1.2.2: The company’s business has not been suspended by an administrative measure. Verifier 1.2.2.1. Suspension note — uniform act relating to general commercial law 10 — law 6-1994 of 1 June 1994 26 Principle 2: The State owns the rights over the land on which the forest plantations have been set up. Criterion 2.1: The title deed relating to the land on which the plantations have been set up has been properly granted by the competent authorities. Indicator 2.1.1: All steps leading up to the granting of the title deed were properly followed by the company including compliance with deadlines stipulated under national laws and regulations. Verifier 2.1.1.1. File containing notarised deeds and any other document sent in authentic form — law 17-2000 of 31 December 2000 60 Verifier 2.1.1.2. Demarcation map — law 17-2000 of 31 December 2000 24 Verifier 2.1.1.3. Demarcation report — law 17-2000 of 31 December 2000 24 Indicator 2.1.2: The company has a valid title deed. Verifier 2.1.2.1. Land register or land volume — law 17-2000 of 31 December 2000 102 Verifier 2.1.2.2. Copy of the title deed — law 17-2000 of 31 December 2000 37 Criterion 2.2: Forest plantations have been classified in accordance with legal and regulatory provisions with respect to forestry. Indicator 2.2.1: The procedure for classifying forest plantations has been followed. Verifier 2.2.1.1. Minutes of the consultative meeting between the Forestry Authority, government authorities and local and indigenous populations — law 16-2000 of 20 November 2000 15 Verifier 2.2.1.2. Forest authority reports on the surveying of the area to be classified — law 16-2000 of 20 November 2000 15 Verifier 2.2.1.3. Letters of complaint from local populations to the classification committee — law 16-2000 of 20 November 2000 17 Verifier 2.2.1.4. Minutes of the classification meeting — law 16-2000 of 20 November 2000 19 Verifier 2.2.1.5. Classification decree — law 16-2000 of 20 November 2000 14 Criterion 2.3.: Exploitation rights for the State’s forest plantations have been properly granted. Indicator 2.3.1: The steps leading up to exploitation, by means of permission for a third party to cut timber from the State’s plantations, have been properly followed. Verifier 2.3.1.1. Report on the inspection to check the availability of parcels carried out by the Forest Economy Directorate-General — decree 2002-437 of 31 December 2002 61 Verifier 2.3.1.2. Forest Economy Directorate-General notice — decree 2002-437 of 31 December 2002 62 Verifier 2.3.1.3. Writ — law 27 of 20 August 1992 2 — OHADA uniform act organising collection procedures and methods of performance of 10 April 1998 92 Verifier 2.3.1.4. Joint order of the Minister responsible for forests and the Minister responsible for finances setting sale prices — law 16-2000 of 20 November 2000 102 Verifier 2.3.1.5. Minutes of the meeting of the sale committee — decree 2002-437 of 31 December 2002 64 Indicator 2.3.2 The company has a valid certificate of exploitation Verifier 2.3.2.1. Plantation timber harvesting permit — law 16-2000 of 20 November 2002 65, 76 — decree 2002-437 of 31 December 2002 178 Criterion 2.4: The company holds all periodic licences allowing it to carry out its business. Indicator 2.4.1: The documents and other licences periodically provided by financial and fiscal authorities are valid. Verifier 2.4.1.1. Patent — General Tax Code 277 and 314 Verifier 2.4.1.2. Consent of the authorised customs inspector — Customs Regulations 112 to 119 Verifier 2.4.1.3. Consent — decree 2002-437 of 31 December 2002 48 Principle 3: The State that manages the forest plantations involves civil society and local populations in their management and respects the rights of these populations and workers. Criterion 3.1: The State involves civil society and local populations in the protection of plantations and in drawing up and monitoring development programmes. Indicator 3.1.1: The State has a mechanism for functional dialogue between the stakeholders with respect to the management of forest plantations. Verifier 3.1.1.1. Committee monitoring and reviewing implementation of the management plan — decree approving the management plan — Verifier 3.1.1.2. Platform for dialogue between the State and local populations — decree approving the management plan — Indicator 3.1.2: Local populations are sufficiently well informed of their rights and the management of forest plantations. Verifier 3.1.2.1. Minutes of meetings of the platform for dialogue — decree approving the management plan — Criterion 3.2: The State respects the rights, customs and practices of local and indigenous populations in accordance with national legislation and regulations and international conventions. Indicator 3.2.1: The State respects the customs, practices and rights of local and indigenous populations. Verifier 3.2.1.1. Minutes of meeting of the platform for dialogue — decree approving the management plan — Verifier 3.2.1.2. Report of the committee monitoring and reviewing implementation of the management plan — decree approving the management plan — Verifier 3.2.1.3. Inspection report of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 37 and 81 Indicator 3.2.2: The State meets its commitments with respect to local and indigenous populations Verifier 3.2.2.1. Terms and conditions/Memorandum of understanding — law 16-2000 of 20 November 2000 72 — decree 2002-437 of 31 December 2002 168 Verifier 3.2.2.2. Inspection report of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 37 and 81 Verifier 3.2.2.3. Report of the committee monitoring and reviewing the management plan — decree approving the management plan — Verifier 3.2.2.4. Minutes of meeting of the platform for dialogue — decree approving the management plan — Indicator 3.2.3: If property belonging to local and indigenous populations is destroyed by the company, compensation meets the requirements of applicable legislation and regulations. Verifier 3.2.3.1. Report — decree 86/970 of 27 September 1986 10 Verifier 3.2.3.2. Compensation receipts — decree 86/970 of 27 September 1986 1 and 9 Criterion 3.3: The social partners of the company are sufficiently well informed of their rights. Indicator 3.3.1: The company guarantees freedom of and legal and regulatory means for union activities. Verifier 3.3.1.1. Existence of staff representatives and union branches — law 06/96 of 6 March 1996 supplementing and amending certain provisions of law 45/75 of 15 March 1975 new 173 and 210-3 Verifier 3.3.1.2. Existence of union premises — law 06/96 of 6 March 1996 supplementing and amending certain provisions of law 45/75 of 15 March 1975 210-5 Verifier 3.3.1.3. Existence of records of complaints and claims — law 06/96 of 6 March 1996 supplementing and amending certain provisions of law 45/75 of 15 March 1975 210-7 and new 179 — order No 1110/MTFPSS/DGT of 24 June 1996 27 Indicator 3.3.2: Staff representatives and members of union branches have received various training to help them carry out their functions. Verifier 3.3.2.1. Memorandum of placement on leave for worker education — law 06/96 of 6 March 1996 new 179 Indicator 3.3.3: Company employees have access to the various documents relating to labour, employment and social security rights. Verifier 3.3.3.1. Documents available — agreement No 98 (OIT, 1949) 7 Criterion 3.4: The company respects workers’ rights. Indicator 3.4.1: The company meets its commitments with respect to its social partners. Verifier 3.4.1.1. Minutes of meetings — order No 1110/MTFPSS/DGT of 24 June 1996 26 Indicator 3.4.2: Relations between the company and its employees are formalised in accordance with the provisions of the labour code and the social security code. Verifier 3.4.2.1. Employer register signed — law 45/75 of 15 March 1975 182 Verifier 3.4.2.2. Employment contract — law No 022/88 of 17 September 1988 13 to 16 — law 45/75 of 15 March 1975 75 — general order No 3815 of 1 December 1953 6 Verifier 3.4.2.3. Internal rules displayed — law No 004/86 of 25 February 1986 172 Verifier 3.4.2.4. List of workers registered with the National Social Security Fund — law No 004/86 of 25 February 1986 172 Indicator 3.4.3: The company pays its workers in accordance with employment regulations and legislation and with the applicable collective agreement. Verifier 3.4.3.1. Pay registers signed — law No 45/75 of 15 March 1975 90 Verifier 3.4.3.2. Pay slips — law No 45/75 of 15 March 1975 90 Indicator 3.4.4: Worker health and safety conditions comply with applicable legislation and regulations. Verifier 3.4.4.1. Health and Safety Committee reports — order 9030 of 10 December 1986 9 Verifier 3.4.4.2. Medical check-up registers — law 6-96 of 6 March 1996 supplementing and amending certain provisions of law 45/75 of 15 March 1975 new 145-1 — order 9033 of 12 December 1986 22 Verifier 3.4.4.3. Accident in the workplace registers — law 6-96 of March 1996 supplementing and amending certain provisions of law 45/75 of 15 March 1975 new 141-2 Verifier 3.4.4.4. Safety registers — law 6-96 of March 1996 supplementing and amending certain provisions of law 45/75 of 15 March 1975 new 141-2 Verifier 3.4.4.5. Report of the committee monitoring and reviewing the management plan — decree approving the management plan — Indicator 3.4.5: The company respects working hours in accordance with legal and regulatory provisions. Verifier 3.4.5.1. Working hours displayed — decree 78-361 of 12 May 1978 5 Verifier 3.4.5.2. Authorisation of overtime by the Departmental Employment Office — decree 78-361 of 12 May 1978 10 Indicator 3.4.6: Worker recruitment meets the conditions laid down under national legislation and by the International Labour Organisation. Verifier 3.4.6.1. Copy of the job offer sent to National Office of Employment and Labour (ONEMO) — law 022-88 of 10 September 1988 9 and 10 Verifier 3.4.6.2. Employment contract — law 022-88 of 10 September 1988 16 Principle 4: The State complies with legislation and regulations relating to the environment, management, forestry, processing of timber and tax. Criterion 4.1. Environmental impact studies have been carried out in accordance with legal and regulatory requirements and mitigating measures formulated have been implemented. Indicator 4.1.1: Procedures for carrying out environmental impact studies have been followed. Verifier 4.1.1.1. Approval of the office carrying out the study — law 003-91 of 23 April 1991 2 — decree 86/775 of 7 June 1986 1 and 4 — order 835/MIME/DGE of 6 September 1999 4 and 5 — law 003-91 of 23 April 1991 Verifier 4.1.1.2. Impact study report — decree 86/775 of 7 June 1986 1 and 4 Verifier 4.1.1.3. Minutes of the meeting approving the impact study report — law 003-91 of 23 April 1991 2 Indicator 4.1.2: The measures contained in the approved impact study reports aimed at protecting biodiversity have been carried out. Verifier 4.1.2.1. Land inspection and audit reports — law 003-91 of 23 April 1991 39 — order 1450/MIME/DGE of 19 November 1999 16, 17 and 18 Verifier 4.1.2.2. Inspection report of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 37 and 82 Verifier 4.1.2.3. Report of the committee monitoring and reviewing the management plan — decree approving the management plan — Indicator 4.1.3: Measures aimed at protecting public health and cleaning up base camps and industrial sites have been carried out. Verifier 4.1.3.1. Order approving the personnel of the company’s socio-sanitary centre — law 45/75 of 15 March 1975 142 and 143 — order No 9033/MTERFPPS/DGEF/DSS of 10 December 1986 12 Verifier 4.1.3.2. Order authorising performance of the Ministry in charge of health — order No 3092 MSP/MEFB of 9 July 2003 2 Verifier 4.1.3.3. Minutes of meetings of the Health and Safety Committee — order No 9033/MTERFPPS/MTERFPPS/DGEF/DSS of 10 December 1986 9 Verifier 4.1.3.4. Report of the committee monitoring and reviewing the management plan — decree approving the management plan — Criterion 4.2: The provisions of national regulations and legislation and international agreements and conventions ratified by Congo relating to the environment have been observed. Indicator 4.2.1: The company disposes of waste produced from its activities in accordance with legal and regulatory requirements. Verifier 4.1.1.1. Inspection report of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 37 and 82 Verifier 4.1.1.2. Report of the committee monitoring and reviewing the management plan — decree approving the management plan — Indicator 4.2.2: The company meets its commitments regarding the protection of fauna Verifier 4.2.2.1. The company’s internal rules — law 45/75 of 15 March 1975 74 Verifier 4.2.2.2. Inspection report of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 37 and 82 Verifier 4.2.2.3. Report of the committee monitoring and reviewing the management plan — decree approving the management plan — Criterion 4.3: Management documents have been drawn up in accordance with regulatory time-frames and standards and approved by the Forestry Authority and the stakeholders. Indicator 4.3.1: Inventory reports and supplementary studies and the management plan have been drawn up in accordance with the standards established by the forestry authority and forestry concession management directives. Verifier 4.3.3.1. Inventory report — order 5053/MEF/CAB of 19 June 2007 5 Verifier 4.3.3.2. Supplementary study report — order 5053/MEF/CAB of 19 June 2007 5 Verifier 4.3.3.3. Management plan — law 16-2000 of 20 November 2000 55 and 56 — decree 2002-437 of 31 December 2002 54 Indicator 4.3.2: Inventory reports and supplementary studies have been approved by the forestry authority and the management plan by the stakeholders. Verifier 4.3.2.1. Minutes of the meeting approving inventory reports and supplementary studies — order 5053/MEF/CAB of 19 June 2007 5 Verifier 4.3.2.2. Minutes of the meeting approving the management plan — order 5053/MEF/CAB of 19 June 2007 5 Indicator 4.3.3: Administrative plans and annual operation plans have been approved in accordance with national forestry concession management directives and regulatory provisions by the forestry authority. Verifier 4.3.3.1. Minutes of the meeting approving the administrative plan — order 5053/MEF/CAB of 19 June 2007 5 Verifier 4.3.3.2. Annual harvest licence — order 5053/MEF/CAB of 19 June 2007 8 — decree 2002-437 of 31 December 2002 68 Criterion 4.4: The boundaries of the plantations and the logging standards are clearly defined and respected. Indicator 4.4.1: Forest maps have been produced in accordance with standards approved by the forestry authority and the boundaries shown are marked and regularly maintained on the ground in accordance with the applicable regulations. Verifier 4.4.1.1. Forest maps — decree 2002-437 of 31 December 2002 24 Verifier 4.4.1.2. Inspection and activity reports of the Departmental Forest Economy Office and of the Central Authority — decree 2002-437 of 31 December 2002 37 and 82 Indicator 4.4.2: The cutting of trees is carried out and recorded in accordance with the annual operation plan. Verifier 4.4.2.1. Annual operation plan/logging plan — decree 2002-437 of 31 December 2002 68 — order 5053/MEF/CAB of 19 June 2007 8 Verifier 4.4.2.2. Worksite register — decree 2002-437 of 31 December 2002 183 Verifier 4.4.2.3. Inspection and activity reports of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 37, 81, 82 Indicator 4.4.3: Plantation parcels are exploited in accordance with the provisions of the management plan. Verifier 4.4.3.1. Rotation — decree approving the management plan — Verifier 4.4.3.2. Number of parcels exploited — decree approving the management plan — Verifier 4.4.3.3. Volume exploited — decree approving the management plan — Indicator 4.4.4: Waybills for the transporting of logs are filled in before their removal from the worksite. Verifier 4.4.4.1. Waybills — decree 2002-437 of 31 December 2002 121 Verifier 4.4.4.2. Inspection reports of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 81 and 82 Criterion 4.5: The company complies with legislation and regulations regarding timber processing. Indicator 4.5.1: The processing unit has been set up in accordance with the regulations. Verifier 4.5.1.1. Consent to the setting-up of the industrial unit — decree 2002-437 of 31 December 2002 114, 115 Verifier 4.5.1.2. Site inspection reports and activity reports of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 81 and 82 Indicator 4.5.2: Logs that supply the processing unit are properly recorded in a document opened by the forestry authority. Verifier 4.5.2.1. Waybill — decree 2002-437 of 31 December 2002 121 Verifier 4.5.2.2. Register of timber entering the plant — decree 2002-437 of 31 December 2002 119 Verifier 4.5.2.3. Site inspection report of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 81 and 82 Indicator 4.5.3: The company encourages and supports subcontracting in recycling the by-products of processing. Verifier 4.5.3.1. Subcontract — decree 2002-437 of 31 December 2002 118 Criterion 4.6: Tax returns correspond to the activities of the company. Indicator 4.6.1: Tax returns are prepared in accordance with the regulations and submitted within the prescribed deadlines. Verifier 4.6.1.1. Income tax return — General Tax Code, Volume I 124 to 124 b Indicator 4.6.2: Declarations regarding exports and/or imports comply with the regulations. Verifier 4.6.2.1. Customs declaration — CEMAC customs regulations 110 and 111 Verifier 4.6.2.2. Export declaration/import declaration — law 003/2007 of 24 January 2007 6, 14 and 27 — Customs Regulations 49 Indicator 4.6.3: The company sends the tax authorities, within the prescribed deadlines, a balance sheet of its activities for the previous year and sends the National Social Security Fund (CNSS) an annual salary statement. Verifier 4.6.3.1. Balance sheet — General Tax Code 31, 46 and 47 — decree 2002-437 of 31 December 2002 191 — uniform act relating to trading companies and economic interest groups 137 — uniform act harmonising company accounts 23 Verifier 4.6.3.2. Annual salary statement — General Tax Code 179 Criterion 4.7: All taxes and social security contributions to which the company is subject have been paid within the deadlines. Indicator 4.7.1: The company pays any dues and taxes relating to forestry within the prescribed deadlines. Verifier 4.7.1.1. Copies of cheques — law 16-2000 of 20 November 2000 87 Indicator 4.7.2. The company duly pays all taxes and fees associated with importing products. Verifier 4.7.2.1. Statement of payment of fees and taxes — CEMAC customs regulations 132 to 135 — General Tax Code 461 Verifier 4.7.2.2. Copies of cheques — CEMAC customs regulations 134 — General Tax Code 462 and 463 Verifier 4.7.2.3. Payment receipt — CEMAC customs regulations 134 — General Tax Code 46 and 463 Indicator 4.7.3: The company pays in good time all taxes, fees and duties from which it is not exempt and which are applicable in national territory. Verifier 4.7.3.1. Revenue register — General Tax Code, Volume I 462 Verifier 4.7.3.2. Copies of cheques — General Tax Code, Volume I 462 Verifier 4.7.3.3. Payment receipts — General Tax Code, Volume I 461, 462 and 463 Indicator 4.7.4: The company pays its contributions in arrears. Verifier 4.7.4.1. Payment certificate — law 004/86 of 24 February 1986 171 Verifier 4.7.4.2. Copies of cheques/payment slips — General Tax Code, Volume I 461 to 463 — Social Security Code, law 004/86 of 24 February 1986 147bis Indicator 4.7.5: The company carries out, within the prescribed deadlines, its transactions relating to forestry, customs, tax, trade and social security. Verifier 4.7.5.1. Infringement reports — law 6-94 of 1 June 1994 21, 22, 23 and 26 — law 16-2000 of 20 November 2000 111 — General Tax Code, Volume I 461 — CEMAC customs regulations 308 Verifier 4.7.5.2. Transaction certificate — law 6-94 of 1 June 1994 21, 22, 23 and 26 — General Tax Code, Volume I 463 — law 16-2000 of 20 November 2000 134 — CEMAC customs regulations 327 and 328 Verifier 4.7.5.3. Copies of cheques or payment receipts — CEMAC customs regulations 134 — General Tax Code, Volume I 426 and 463 Criterion 4.8: The company subcontracts work to other companies in accordance with the rules. Indicator 4.8.1: The company ensures that all of its subcontractors have the necessary licences and pay their employees in accordance with legal requirements. Verifier 4.8.1.1. Licences granted by the relevant authorities — uniform act relating to the law for trading companies and the economic interest group of 17 April 1997 10 and 15 — uniform act relating to general commercial law 16, 17, 18, 23, 24 and 40 Verifier 4.8.1.2. Company contract — uniform act relating to the law for trading companies and the economic interest group of 17 April 1997 173 Indicator 4.8.2: The company complies with contracts concluded with subcontractors. Verifier 4.8.2.1. Company contract — uniform act relating to the rights of trading companies and the economic interest group 10 and 15 Verifier 4.8.2.2. Staff secondment agreement — law No 1-96 of 6 March 1996 73-3 Principle 5: The company complies with regulations regarding timber transportation and marketing. Criterion 5.1: Timber is transported in accordance with applicable legislation and regulations. Indicator 5.1.1: The various means of transporting logs have been registered with the competent authorities. Verifier 5.1.1.1. Vehicle registers — decree 261-59 of 20 January 1959 1, 2, 3 and 4 Verifier 5.1.1.2. Vehicle registration document — order 2844 of 12 April 2005 1 to 5 — CEMAC customs regulations 77 and 78 Verifier 5.1.1.3. Insurance — CIMA code, book V (tax) 503 Indicator 5.1.2: Consents and licences for transporting logs are in order and regularly updated. Verifier 5.1.2.1. Transport authorisation — decree 90/135 of 31 March 1990 5 Verifier 5.1.2.2. Seaworthiness certificate — CEMAC/RDC interior navigation code 23 Verifier 5.1.2.3. Consent — order 5694 of 17 September 2001 1 to 9 Verifier 5.1.2.4. Consent — decree 2002-437 of 31 December 2002 48 Indicator 5.1.3: Means of transport are regularly inspected. Verifier 5.1.3.1. Technical check-up report — order No 11599 of 15 November 2004 9 Verifier 5.1.3.2. Vehicle technical inspection certificate — order No 11599 of 15 November 2004 1 to 24 — CEMAC community code 23 Indicator 5.1.4: The company complies with obligations or restrictions regarding timber transportation. Verifier 5.1.4.1. Waybill — decree 2002-437 of 31 December 2002 121 Verifier 5.1.4.2. Manifest, bill of lading (boat) — CEMAC/RDC interior navigation code 1, 2, 3 and 4 Verifier 5.1.4.3. Cargo identification note — order No 1033 of 14 May 2008 3 — decree No 98-39 of 29 January 1998 3 and 4 Criterion 5.2: Marketed products are clearly identifiable and their origin can be traced. Indicator 5.2.1: Timber transported by the company bears markings in accordance with applicable regulations which enable it to be traced back to its place of cutting. Verifier 5.2.1.1. Markings on the timber/packages — decree 2002-437 of 31 December 2002 86 Verifier 5.2.1.2. The company’s marking hammer — law 16-2000 of 20 November 2000 75 Verifier 5.2.1.3. Inspection report of the Departmental Forest Economy Office — decree 2002-437 of 31 December 2002 81 Indicator 5.2.2: Documents accompanying transported and marketed timber comply with applicable regulations and are properly drawn up. Verifier 5.2.2.1. Certificate of origin — law 003/2007 of 24 January 2007 20 and 27 Verifier 5.2.2.2. Specification sheet — decree 2002-437 of 31 December 2002 135 Verifier 5.2.2.3. Pro forma of the commercial invoice — law 3/2007 of 24 January 2007 18 and 27 Verifier 5.2.2.5. Customs declaration — CEMAC customs regulations 110 and 111 Verifier 5.2.2.4. Export declaration — law 3/2007 of 24 January 2007 14 and 27 Verifier 5.2.2.6. Import declaration — law 3-2007 of 24 January 2007 6 and 27 Verifier 5.2.2.7. Delivery note — law 3-2007 of 24 January 2007 27 LIST OF LAWS AND PRINCIPAL SETS OF REGULATIONS AND REGIONAL AND INTERNATIONAL AGREEMENTS TAKEN INTO ACCOUNT IN DETERMINING THE LEGALITY OF FORESTRY PRODUCTS 1. Forestry — law No 16-2000 of 20 November 2000 setting out the forestry code, — decree No 2002-434 of 31 December 2002 relating to the organisation and functioning of the forestry fund, — decree No 2002-435 of 31 December 2002 relating to the powers, organisation and functioning of the national centre for the surveying and management of forestry and fauna, — decree No 2002-436 of 31 December 2002 relating to the powers, organisation and functioning of the inspectorate of forestry products for export, — decree No 2002-437 of 31 December 2002 laying down the conditions of forest management and use, — order No 5053/MEF/CAB of 19 June 2007 defining national directives for the sustainable management of forest concessions. 2. Environment — law No 003/91 of 23 April 1991 on environmental protection, — decree No 86/775 of 7 June 1986 making environmental impact studies compulsory, — order No 1450/MIME/DGE of 18 November 1999 relating to the application of certain provisions on installations classified under law No 003/91 on environmental protection, — order No 835/MIME/DGE of 6 September 1999 laying down the conditions of consent for the performance of environmental impact studies or assessments in the Republic of Congo. 3. Labour, health and safety — law No 45-75 of 15 March 1975 instituting a labour code in the Popular Republic of Congo, — law No 6-96 of 6 March 1996 amending and supplementing certain provisions of law No 45-75 of 15 March 1975 instituting a labour code in the Popular Republic of Congo, — law 004/86 of 25/02/86 instituting the social security code in the Popular Republic of Congo, — law No 022/88 of 17 September 1988 amending law No 001/86 of 22 February 1986 replacing and supplementing law No 03/85 of 14 February 1985 creating the National Office of Employment and Labour (ONEMO) and amending the labour code, — decree No 78/359/MJT.SGFPT.DTPS.ST.3/8 of 12 May 1978 ruling on the dispensation specified in Article 105 of the labour code, — decree No 78/360/MJT.SGFPT.DTPS.ST. 3/8 of 12 May 1978 laying down, for establishments not covered by farming regulations, working hours, overtime rules and payment terms, — decree No 78/361/MJT.SGFPT.DTPS.ST.3/8 of 12 May 1978 laying down, for farming companies and the like, overtime rules and payment terms, — order No 9028/MTERFPPS/DGT/DSSHST of 10 December 1986 relating to special health and safety measures applicable to forestry work, — order No 9030/MTERFPPS/DGT/DSSHST of 10 December 1986 instituting company health and safety committees, — order No 9033/MTERFSPPS/DGT/DSSHST of 10 December 1986 relating to the organisation and functioning of company socio-sanitary centres set up in the Popular Republic of Congo, — decree No 2008-942 of 31 December 2008 setting the minimum guaranteed interprofessional salary (SMIG), — order No 3092 of 9 July 2003 laying down the conditions for setting up and opening private sanitation establishments. 4. Trade — law No 6-94 of 1 June 1994 regulating prices, trading standards and the identification and suppression of fraud, — law No 19-2005 of 24 November 2005 regulating the trading profession in the Republic of Congo, — law No 3-2007 of 24 January 2007 regulating imports, exports and re-exports, — decree No 2008-446 of 15 November 2008 laying down the terms for obtaining a trading licence. 5. Land management — law No 17-2000 of 31 December 2000 relating to land ownership. 6. Agriculture and farming — decree No 55/1219 of 13 September 1955 relating to public authority rules laying down the conditions for applying the law of 26 November 1952 relating to the organisation of plant protection in territories under the responsibility of the Ministry for French Overseas Territories, — decree No 86/970 of 27 September 1986 laying down the compensation payable in the event of the destruction of fruit trees and damage to crops, — order 1.142 of 12 June 1945 instituting phytosanitary control in French Equatorial Africa (AEF), — order 1.143 of 12 June 1945 instituting monitoring and a phytosanitary policy for crops in French Equatorial Africa (AEF), — order No 2866/MAE/MEFB of 3 July 2008 laying down the fees for inspections, zoosanitary and phytosanitary services and regulatory sanitary documents. 7. Transport — law No 018/89 of 31 October 1989 defining the various road transport activities and activities connected with motor vehicle transport and laying down the fees payable for the granting of licences to carry out these professions, — 2001 revised CEMAC community highway code, — CEMAC/RDC interior navigation code, — decree No 90/135 of 31 March 1990 regulating access to the road transport profession and the exercise of activities connected with motor vehicle transport in Republic of Congo, — decree No 98-39 of 29 January 1998 relating to the organisation and regulation of sea traffic from and to the Republic of Congo, — decree No 2003-61 of 6 May 2003 regulating the registration of motor vehicles, — order No 5694 of 17 September 2001 laying down the conditions required for obtaining consent to work in the road transport profession and in professions connected with motor vehicle transport, — order No 11599 of 15 November 2004 regulating the technical inspection of vehicles, — order No 2844 of 12 April 2005 laying down the conditions for drawing up and issuing motor vehicle registration documents, — order No 1033/MTMMM-CAB of 14 May 2008 instituting the cargo tracking document for the international transportation of goods from and to Congo. 8. Economy — law No 6-2003 of 18 January 2003 relating to the investment charter, — decree No 2004-30 of 18 February 2004 laying down the terms of consent to the benefits of the investment charter. 9. International, regional and sub-regional agreements — OHADA uniform act relating to general commercial law, — uniform act of 17 April 1997 relating to commercial law for trading companies and the economic interest group, — OHADA uniform act of 10 April 1998 organising summary debt collection procedures, — OHADA uniform act of 10 April 1998 organising collection procedures and methods of performance, — African Convention on the Conservation of Nature and Natural Resources, known as the Algiers Convention of 1968, ratified by law No 27/80 of 21 April 1980, — Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES), ratified by law No 34/82 of 7 July 1982, to which Congo signed up on 31 January 1983, — Convention on Biological Diversity, Rio 1992, ratified by law No 29/96 of 25 June 1996, — International Tropical Timber Agreement, ratified by law No 28/96 of 25 June 1996, — Framework Convention on Climate Change, ratified by law No 26/96 of 25 June 1996, — Convention on wetlands of international importance, especially as waterfowl habitat (RAMSAR Convention), ratified by law No 28/96 of 25 June 1996, — Bonn Convention on the Conservation of Migratory Species of Wild Animals, 1985, ratified by law No 14/99 of 3 March 1999, — Convention to Combat Desertification, ratified by law No 8/99 of 8 January 1999, — Kyoto protocol to combat climate change, ratified by law No 24-2006 of 12 September 2006, — Treaty on the Central African Forest Commission, signed in Brazzaville on 5 February 2005 and ratified by law No 35-2006 of 26 October 2006 authorising ratification of the treaty relating to the conservation and sustainable management of the forest ecosystems of Central Africa and instituting the Central African Forest Commission. ( 1 ) The case of Eucalyptus Fibre Congo is currently the only exception, pending adjustment (cf. Annex IX). Here, State plantations covering around 48 000 ha were transferred in April 2008 for management by EFC under a long lease. For this purpose, the intention is to adopt the legislation setting out the conditions of transfer of plantations to third parties. Ultimately, the legality of this timber and these derived products will be shown in the legality matrix for timber produced in plantations.