It is registered
Ministry of Justice of Ukraine
September 9, 2008
No. 824/15515
of July 7, 2008 No. 342
About approval of standard form of primary accounting documentation No. 1-W "Accounting of waste and packaging materials and container" and Instruction for its filling
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IT IS APPROVED State committee statistics of Ukraine |
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According to Articles 5, of 17, 26 Laws of Ukraine "About waste", article 14 of the Law of Ukraine "About the state statistics", item 4 of the Procedure for conducting the state accounting and certification of waste approved by the resolution of the Cabinet of Ministers of Ukraine of 01.11.99 of N 2034, and for the purpose of creation of unified information basis for accounting in the field of the address with waste, rational use of resources and prevention of negative impact of waste on the environment and health of the population ORDER:
1. Approve standard form of primary accounting documentation N 1-W "Accounting of waste and packaging materials and container" (further - the standard N 1-W form) and the Instruction for filling of standard form of primary accounting documentation N 1-W "Accounting of waste and packaging materials and container" (further - the Instruction) which are applied.
2. This order becomes effective since January 1, 2009.
3. Primary accounting in the standard form and the Instruction approved by this order is performed by legal entities of all patterns of ownership, types of economic activity and forms of business of managing, physical persons entrepreneurs in whose activities waste are formed and packaging materials and container are used.
4. To republican committee of the Autonomous Republic of Crimea on protection of the surrounding environment, public administration of protection of the surrounding environment in areas and the cities of Kiev and Sevastopol, to bodies, authorized to exercise the state control of compliance with law in industry of use of natural resources, protection of the surrounding environment, providing ecological safety, within competence to provide:
4.1 publication of this order in mass media;
4.2 provision to the subjects of managing specified in Item 2 of this order, standard form and the Instruction approved by this order in electronic form;
4.3 the organization of annual methodical seminars for conducting primary accounting for standard form and the Instruction the approved this order;
4.4 control of conducting the managing by subjects specified in Item 2 of this order, primary accounting of waste of packaging materials and container.
5. (Zosimov I. O.) to provide to department of ecological safety submission of this order on state registration in the Ministry of Justice of Ukraine in accordance with the established procedure.
6. To impose control over the implementation of this order on the deputy minister of protection of the surrounding environment of Ukraine Makarenko I. D.
Minister G. Filipchuk
Utverzhdenaprikazy Ministry for Protection of the Environment and Natural Resources of Ukraine of July 7, 2008 No. 342
1.1. This Instruction establishes procedure for conducting primary accounting of waste and packaging materials and container in the standard N 1-W form "Accounting of waste and packaging materials and container" (further - the standard N 1-W form) which is filled by the companies, organizations, the organizations of all patterns of ownership, types of economic activity and forms of business of managing and physical persons entrepreneurs (further - the companies) in the course of whose activities waste, including waste of packaging materials and container are formed (further - packaging).
1.2. The standard N 1-W form does not join data on substances (products, connections) which are the finished goods which are subject to subsequent use the semifinished products intended according to the production technology for the subsequent conversion for the purpose of receipt of finished goods and also waste which arrive in water objects with stock waters and are thrown out atmospheric air and which are displayed in the form of the statistical reporting N 2-TP (air) "The report on the protection of atmospheric air" approved by the order of Goskomstat of Ukraine of 03.06.2008 of N 172, and the N 2-TP form (водхоз) "The report on water use", approved by the order of Goskomstat of Ukraine of 30.09.97 of N 230, registered in Ministry of Justice 16.10.97 N 480/2284. At the same time in the standard N 1-W form the substances caught (received) in the course of purification of gases and stock waters which depart from pollution sources on the corresponding constructions and installations shall be displayed.
1.3. N 1-W waste and packaging are not displayed in standard form if it is impossible to determine the number of the formed waste and packaging which is used by the production schedules of production (provision of services) approved with the corresponding Public administration of protection of the surrounding environment.
1.4. Terms in this Instruction are used according to the definitions given in DSTU 3911-99 Conservation. The address with waste. Identification of waste and idea of details of waste. General requirements and DSTU 3910-99 Conservation. The address with waste. Classification of waste. Procedure for the name of waste by the genetic principle and their references to classification categories (further - DSTU 3910-99).
Implementation of the standard N 1-W form at the company can be performed by order of the head or the technical director or of the written order of the shop manager (department, the site, other division) or the head of the relevant service of the company which sample is given in appendix 1 to this Instruction.
Accounting of waste and packaging in the standard N 1-W form is recommended to be carried out on paper or electronic media on each engineering procedure, separate transaction, unit of equipment where waste are formed and packaging is used.
Information provided in the standard N 1-W form can be used for conducting the state accounting and certification of waste, creation of administrative data, monitoring procedure of examination of projects and objects, preparation of technical documentation, registration cards for registers of places of education, conversion and waste disposal, carrying out inventory count, approval of limits and receipt of permissions to education and placement of waste, receipt of licenses and permissions to the address with waste and packaging, the operational solution of questions of the address with low-quality and dangerous products, identification and certification of potentially dangerous objects and the conclusion of declarations of safety, filling of documents for cross-border transportations of waste and so forth.
2.1. In standard form of the N 1-W column, allocated with fat lines, are filled with the companies without fail. The columns allocated with thin lines are filled in with the companies in the presence of the international, national, industry or internal regulating documents (further - ND) which regulate reduction of the relevant data.
2.2. Filling of details in the title of the standard N 1-W form
The name of the company is provided according to the certificate on state registration of the legal entity together with identification code on EGRPOU, for physical person entrepreneur the details specified in the certificate on its state registration and identification number of physical person taxpayer are given.
After pretext pro in the name of standard form the period for which accounting of the formed waste and the used packaging or their most part according to the order (order) on the company (site), with indication of period (for example, 200_ g, either the I half-year 200_ g, or the II quarters 200_ g, or specific week or days, or from 10 to 12 o'clock for certain date) or other indicator of production cycle of production is performed is put down (for example, for third shift for certain date, or for the second melting for certain date). If the majority of waste and types of packaging is considered for different periods of time, after pretext the crossed out section is pro put down "-".
Name of division of the company: workshops, departments, the site or other structural unit it is filled according to documentation (for example, tool-grinding department of the mechanical workshop N 2).
The code of the main or auxiliary view of economic activity which is performed by this division is given from the State qualifier of the recreation center 009:2005 Classification of types of economic activity approved by Gospotrebstandart's order of Ukraine of 26.12.2005 N 375. The specified code of type of economic activity shall match with one of codes (the main or additional) references from the Unified state register of the companies and organizations of Ukraine (EGRPOU).
The code and the name of production, engineering procedure of installation (equipment) where waste are formed and is used packaging, are given according to appendix 2 to this Instruction. In case of lack of production, engineering procedure, installation (equipment) in appendix 2 to this Instruction its name is determined by the existing regulating documents (DSTU, GOST, OST). In case of lack of any ND in the title of the standard N 1-W form the name of engineering procedure and its separate transaction is specified it is direct according to documentation of the company, for example, engineering procedure of production of the interline interval planed transaction of sawing up of ranges on vanchosa; engineering procedure of packing of oil, transaction of production of PET bottle.
2.3. In column 1 names of waste which are formed in production process (provision of services), packaging which is used for packaging of products or production requirements are consistently specified (if packaging cannot be used for designated purpose any more, display it as packaging waste). Separately the packaging made by the company, imported and received from domestic manufacturer is specified.
The name of waste packagings - according to appendices 3 and 4 to this Instruction or on the Product range of the industry approved by the order of Goskomstat of 30.08.2002 of N 320, with the changes approved by orders of 29.12.2005 N 439 and of 29.12.2007 N 477 (dalshenomenklatur of products of the industry) are given in column 1 on the operating ND, and.
For the name of waste the corresponding term from appendix 5 to this Instruction is chosen (appendix A to DSTU 3910-99).
In case of lack of the corresponding term in appendix A from DSTU 3910-99 it is necessary to use industry ND which determine uzkospetsifichesky terms like dross, dubbin, flooring, изгар and so forth.
For packaging the term gets out of appendices 3 and 4 to this Instruction, for packaging from composition materials - of the Section K of appendix 3 to this Instruction, and for difficult waste use the special terms given in appendix 5 to this Instruction (appendix B DSTU 3910-99).
For identification of components of difficult waste use the mixes of steel and plastic shaving or peroxide ammonia solution of fats corresponding the term, for example.
In case of lack of the name of withdrawal on appendices 5 and 6 to this Instruction and names of packaging on appendices 3 and 4 to this Instruction use the unified name of substance (material, product) from among names of initial components or end products of process in which waste are formed and packaging is used.
Such unified name of withdrawal or packaging (for example box cardboard, cover/film polyethylene) is chosen from the Product range of the industry or from ND which are used at the company (for packaging - from appendix 4 to this Instruction). In that case the unified name of withdrawal is supplemented with the word (phrase) which opens the substance reference reason (material, product) to category of waste (in particular packaging waste), for example, fulfilled (and, e) worn out (and, e), contaminated (and, e) (with indication of component pollutant), substandard (and, e), rejected (and, e) and so forth (for example, the banks zinced with nitroenamel remaining balance, the fulfilled carbon tetrachloride, contaminated by lubricants, argon remaining balance in cylinders).
In case of impossibility of determination of the name of withdrawal or packaging any of the specified methods uses the unified name of production process (transaction) or the equipment or technological unit which is provided in the title of the standard N 1-W form according to appendix of the 7th this Instruction (for example, deposit of washing bathtub, the pallet for intra production transportation and so forth).
As temporary exception, for filling of column 1 words waste (withdrawal) or container, packaging are used. Further this name is subject to refining.
2.4. Data on physical condition of waste or on packaging are provided in column 2. The physical condition of waste is determined by words: firm (condensed), shlamoobrazny (pasty), liquideous (liquid, liquid), gaseous. The type of packaging is determined by the names specified in Sections A-E of appendix 3 to this Instruction.
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The document ceased to be valid since November 2, 2023 according to Item 1 of the Order of the Ministry of environment protection and natural resources of Ukraine of August 18, 2023 No. 578