Updated Mass Balance Guidance Shifts TPO and rCB Supply Chains
Mass Balance Certification
ISCC has released Version 1.1 of its ISCC PLUS Mass Balance Guidance Document, offering further clarification on bookkeeping, attribution options and the calculation of certified shares across circular-material supply chains.
Cross-Scheme Bookkeeping Clarified
The update is especially relevant to operators of ISCC PLUS-certified tire pyrolysis oil (TPO), recovered carbon black (rCB) and related supply chains, extending to downstream refinery and chemical applications, particularly where ISCC PLUS and ISCC EU certification coexist within the same site or value chain. Where a site holds both certifications, the two mass-balance systems must stay separated and the same quantity cannot be counted under both schemes. Material may move from ISCC EU into ISCC PLUS bookkeeping, with the applicable rules depending on the certification system governing the material at each stage.
Attribution Options And Safeguards
The guidance expands detail on Free Attribution, Proportional Attribution and certified-share calculations, which remain subject to safeguards including chemical connectivity, actual physical output, site-specific bookkeeping and appropriate operational data. For ELT pyrolysis operators assigning certified characteristics across outputs such as TPO and recovered carbon material, these procedures matter when claiming circular content.
EU Distinction And The 2027 Deadline
The document is a guidance document and does not automatically change the separate requirements that apply under ISCC EU — an important distinction for TPO serving regulated fuel markets or seeking claims under the EU Renewable Energy Directive framework. Operators should review their mass-balance procedures before the revised ISCC PLUS 203-2 Chain of Custody framework becomes mandatory on 1 January 2027.
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Mass-balance rules shape how TPO and rCB producers document and sell circular material.
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