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Country Risk Profiles

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If a risk has been identified for a specific commodity, then that risk will have to be mitigated before sourcing from the country of origin. Addressing a risk can be done by verifying documentation, or it can require onsite field verification. It can also include engaging with local communities. The complexity of such risk mitigation efforts will depend on the risk identified and the country of origin. Below is an overview of recommended actions for mitigating risks. The mitigation measures have been grouped by the types of actions relevant for the respective country. If you want to see each risk listed with the relevant mitigation options, please go to the Risk Overview tab. Please mind that risk mitigation is the responsibility of the purchaser of the product. This requires that the purchaser shall assess if the risk has been adressed.
Document verification
Stakeholder consultation
Field verification
Scientific testing
Supply Chain Mapping
Document verification
Collecting and validating relevant documents is a crucial part of identifying and assessing supply chain risks. A critical review of the documents is vital to mitigating risks and understanding their information value. Always be aware of the dangers of fraudulent documentation.
Risk mitigation options
1
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify Land use rights certificate (Red Book) (from 15/10/1993 to date)
The land-use right certificate or other equivalent documents should cover the actual area and be signed off by the Local Authority. The name of the forest owner on the land-use right document should correspond with other documents such as business license
MARK AS DONE
2
Self-declaration of timber imports
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify Declaration of imported timber origin (Form No. 03 in Appendix I of Decree 102/2020/ND-CP)

Shall be collected if there is no CITES or FLEGT license available for the imported product

MARK AS DONE
3
Advanced Pricing Agreement
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify the signed Advanced Pricing Agreement (APA)
For the enterprises have entered into an Advanced Pricing Agreement (APA): Check the signed Advanced Pricing Agreement (APA)
MARK AS DONE
4
Source Types:State-owned plantationsPrivate company owned plantations
Mitigation Option : Verify Sustainable Forest Management Plan

Verify that Sustainable Forest Management Plan and the required approval are as followed: Private company-owned plantations who invest their own money to establish plantations: no approval required. For other organizational forest owners (State-owned or private company-owned plantations which were invested in by State’s funds): Provincial People's Committee shall approve

MARK AS DONE
Mitigation Option : Check Sustainable Forest Management plan

Check if the State-owned and private company-owned plantation has SFM plan as legally required and approved by the appropriate authority

MARK AS DONE
5
Contract for forest protection and development between protection forest management board or State Forest Companies and households or individuals
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify Contract for forest protection and development

Check for information of the contractor and contractee, as well as information on the rights and responsibilities of each party.

MARK AS DONE
Mitigation Option : Verify Contract for forest protection and development
MARK AS DONE
6
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify quantities/volume and species on the packing list
Check quantities/volume, species on the packing lists, sale invoices and forest product origin dossier and the consistency of information these documents.
MARK AS DONE
Mitigation Option : Verify Packing list by the forest product owner (form No.01/ Circular 27/2018/TT-BNNPTNT)

For main harvesting of wood, as well as salvage collection of wood from planted forests whose ownership is represented by the State:

The information on forest owner, location, species, quantities, and quality between the harvest plan and the packing list of forest products should be tallied. 

MARK AS DONE
Mitigation Option : Check Viet Nam Custom Website

Check that the organization does not have any export tax debt, late payments to due dates at Viet Nam Custom website: https://www.customs.gov.vn/Lists/CongKhaiThongTin/ViewDetails.aspx?ID=38 (only in Vietnamese). This link lets you access the list of businesses that have export tax debt or late payments by provinces. It is necessary to know the border gate through which the company exported the goods to consult the list of that correspondent province.

MARK AS DONE
Mitigation Option : Check if the organization is on the list of “High tax risk enterprises” on the General Department of Taxation website
Check if the organization is on the list of “High tax risk enterprises” on the General Department of Taxation website: http://tracuuhoadon.gdt.gov.vn/dnrrvp.html. These enterprises have to continuously use special e-invoices with verification codes for 12 months to be monitored by the Tax authority. If the enterprise is on the list, consultation with the local tax authority is recommended.
MARK AS DONE
Mitigation Option : Verify quantities/volume and species on the packing list
Check quantities/volume, species on the packing lists, sale invoices and forest product origin dossier and the consistency of information these documents.
MARK AS DONE
7
Country-by-country reporting (Appendix 4 of Decree 132/2020/NĐ-CP)
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify Country-by-Country reporting
Review the documents listed in Decree 132/2020/NĐ-CP:  Country-by-country reporting (Appendix 4): Any related parties with the companies in the tax haven countries; Any transaction was made to these related parties
MARK AS DONE
8
Fire prevention and fighting plan
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify fire prevention and fighting plan

The plans shall be available and it shall be ensured that procedures are implemented and followed.

The plan shall be prepared by the employer (SFMP for State-owned and private company owned plantation) and are relevant for workers employed with a labour contract.

MARK AS DONE
9
Plan for occupational safety and hygiene prepared by the employer
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify the plan for occupational safety and hygiene

The plans shall be available and it shall be ensured that procedures are implemented and followed.

The plan shall be prepared by the employer (SFMP for State-owned and private company owned plantation) and are relevant for workers employed with a labour contract.

MARK AS DONE
10
Decision on land leasing (from 15/10/1993 to date)
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify Decision on land leasing (from 15/10/1993 to date)
The land-use right certificate or other equivalent documents should cover the actual area and be signed off by the Local Authority. The name of the forest owner on the land-use right document should correspond with other documents such as business license
MARK AS DONE
11
FLEGT license
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify FLEGT license (if relevant)

Relevant to collect FLEGT license if timber is imported from a country that has entered a Timber Legality Agreement with EU and has an operative FLEGT licensing system

MARK AS DONE
Mitigation Option : Verify FLEGT license (if applicable)

Collect FLEGT license if timber is imported from a country that has entered a Timber Legality Agreement with EU and has an operative FLEGT licensing system

MARK AS DONE
12
A local file and master file (Appendix 2 and 3 of Decree 132/2020/NĐ-CP)
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify a local file and master file
Review the documents listed in Decree 132/2020/NĐ-CP: A local file and master file (Appendix 2 and 3 of Decree 132/2020/NĐ-CP)
MARK AS DONE
13
Inspection minutes by the local Forest Protection Department
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Check transactions to verify that there is no sign of Transfer Pricing
Review the inspection minutes by the Departments of Taxation and Sub-departments of Taxation, if any, to verify if; any TP transaction was made and detected by Departments of Taxation Departments of Taxation detected any other related information to TP activities
MARK AS DONE
Mitigation Option : Verify inspection minutes for incorrect quantities
Check the inspection minutes (if any) by the local Forest Protection Department whether any violation of incorrect quantities found.
MARK AS DONE
Mitigation Option : Verify inspection minutes for incorrect quantities
Check the inspection minutes (if any) by the local Forest Protection Department whether any violation of incorrect quantities found.
MARK AS DONE
14
Employee list
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Check the employee list and define if child labour is used
MARK AS DONE
15
Transactions
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Check transactions to verify that there is no sign of Transfer Pricing
Check transactions to verify that there is no sign of TP (the selling price is significantly lower than the arm length price to the related parties)
MARK AS DONE
16
Training records
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Review the list of Personal Protective Equipment provided
MARK AS DONE
17
Forestry book
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify Forestry book
The land-use right certificate or other equivalent documents should cover the actual area and be signed off by the Local Authority. The name of the forest owner on the land-use right document should correspond with other documents such as business license
MARK AS DONE
18
Record of the report on the results of implementing their SFM
Source Types:State-owned plantationsPrivate company owned plantations
Mitigation Option : Verify record of the report on the results of implementing their SFM plan
Request for their record of the report on the results of implementing their SFM plan submitted to the District Department of Agriculture and Rural Development before 10th December annually.
MARK AS DONE
Mitigation Option : Verify record of the report on the results of implementing SFM plan

Regarding the risk that the forest owner does not implement the plans:

-   Request for their record of the report on the results of implementing their SFM plan submitted to the District Department of Agriculture and Rural Development before 10th December annually.


MARK AS DONE
19
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify CITES permit

Shall be collected if timber is listed in a CITES Appendix for the country of origin. Collect:

  • copy of the CITES permit for export or re-export issued by a CITES authority of the exporting or re-exporting country;
  • Copy of the CITES permit for import issued by a CITES authority of Viet Nam
MARK AS DONE
Mitigation Option : Verify CITES permit

Shall be collected if timber is listed in a CITES Appendix for the country of origin. Collect:

  • copy of the CITES permit for export or re-export issued by a CITES authority of the exporting or re-exporting country;
  • Copy of the CITES permit for import issued by a CITES authority of Viet Nam
MARK AS DONE
Mitigation Option : Verify CITES permit

Verify the existence of the CITES export permit and validate the information on the document. Check date of issue and validity. The effective period of the export or re-export permit is 6 months and 12 months for the import permit.

All cross-border trade of CITES-listed species shall be documented and accompanied by required export, import, and re-export certificates issued by competent authorities (CITES Management Authorities). Note that there is a risk that permits have been obtained fraudulently.

MARK AS DONE
Mitigation Option : Verify CITES permit

Verify the existence of the CITES export permit and validate the information on the document. Check date of issue and validity. The effective period of the export or re-export permit is 6 months and 12 months for the import permit.

All cross-border trade of CITES-listed species shall be documented and accompanied by required export, import, and re-export certificates issued by competent authorities (CITES Management Authorities). Note that there is a risk that permits have been obtained fraudulently.

MARK AS DONE
Mitigation Option : Verify CITES permit

Verify the existence of the CITES export permit and validate the information on the document. Check date of issue and validity. The effective period of the export or re-export permit is 6 months and 12 months for the import permit.

All cross-border trade of CITES-listed species shall be documented and accompanied by required export, import, and re-export certificates issued by competent authorities (CITES Management Authorities). Note that there is a risk that permits have been obtained fraudulently.

MARK AS DONE
Mitigation Option : Verify CITES permit

Verify the existence of the CITES export permit and validate the information on the document. Check date of issue and validity. The effective period of the export or re-export permit is 6 months and 12 months for the import permit.

All cross-border trade of CITES-listed species shall be documented and accompanied by required export, import, and re-export certificates issued by competent authorities (CITES Management Authorities). Note that there is a risk that permits have been obtained fraudulently.

MARK AS DONE
Mitigation Option : Verify CITES permit
Document verification
MARK AS DONE
20
Harvesting Plan
Source Types:State-owned plantationsPrivate company owned plantations
Mitigation Option : Verify Harvesting Plan (part of harvest dossier documents)

The information on forest owner, location, species, quantities, and quality between the harvest plan and the packing list of forest products should be tallied. 

For harvesting of wood from planted forests whose ownership is represented by the State:

Harvesting Plan prepared by forest owner or harvesting entities (Form No. 08, Circular 27/2018/TT-BNNPTNT) to be submitted to the authority that has approved the budget funds for forest planting for its decision and local forest protection authority for information and monitoring.

For Harvesting of rubber wood in VRG or state-own enterprises:

Approved harvest plan called "Decision on Rubber plantation liquidation."

MARK AS DONE
Mitigation Option : Report on location, area, and volume of forest products to be harvested (form No.07, Circular 27/2018/TT-BNNPTNT)

For salvage collection of wood from planted forests whose ownership is represented by the State:

The report shall be prepared by the forest owner to be submitted to the authority that has approved the budget funds for forest planting for its decision; and local forest protection authority for information and monitoring.

MARK AS DONE
Mitigation Option : Verify Annual income tax declaration form
Obtain the necessary proof of payment of taxes: This could be an annual income tax declaration form or receipts for payment of corporate income taxes.
MARK AS DONE
21
Labour contract or verbal agreement
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Check that a labour contract or a verbal agreement is in place
Check that a labour contract or a verbal agreement is in place. If a verbal agreement applies (only for work less than 1 month), the following is not applicable: Payroll of employing agency demonstrating the payment amount for monthly social insurance, health insurance, unemployment insurance, Insurance for occupational accidents and diseases, trade union fee.
MARK AS DONE
22
Forest Protection Department (FPD)
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Consult the local Forest Protection Department
Consult the local Forest Protection Department, to ascertain the existence of forest violations related to the transportation of forestry products.
MARK AS DONE
23
Customs Dossier
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify Customs Dossier
Check all the relevant importing documents and customs declarations and the consistency of these documents. Products shall be correctly classified (type, HS code, species, quantities, etc.).
MARK AS DONE
24
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify VAT invoices

VAT invoices (for e-invoice) can be validated using the following database: http://tracuuhoadon.gdt.gov.vn/tc1hd.html

MARK AS DONE
25
Business registration certificate
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify Business Registration Certificates

Business Registration Certificates can be validated using the fNational Business Registration Portal: https://dichvuthongtin.dkkd.gov.vn/inf/default.aspx

MARK AS DONE
26
The payroll of employing agency demonstrating the payment amount for monthly social insurance, health insurance, unemployment insurance, Insurance for occupational accidents and diseases and trade union fee
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify payroll of employing agency
Verify the Payroll of employing agency demonstrating the payment amount for monthly social insurance, health insurance, unemployment insurance, Insurance for occupational accidents and diseases, trade union fee.
MARK AS DONE
27
General Department of Taxation website
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify e-invoices in case organisation is in the list of "High tax risk enterprises"
For the enterprises that does not have an Advanced Pricing Agreement (APA):  Ascertain if the organization is in the list of “High tax risk enterprises” on the General Department of Taxation website http://tracuuhoadon.gdt.gov.vn/dnrrvp.html . These enterprises have to continuously use special e-invoices with verification codes for 12 months to be monitored by the Tax authority. If the enterprise is on the list, make sure they provide valid e-voices by checking on the website: http://tracuuhoadon.gdt.gov.vn/main.html
MARK AS DONE
28
Packing list for imported timber (Form No. 01 or 02 in Appendix I of Decree 102/2020/ND-CP)
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify packing list Original copy of the packing list for imported timber (Form No. 01 or 02 in Appendix I of Decree 102/2020/ND-CP).
Check all the relevant importing documents and customs declarations and the consistency of these documents. Products shall be correctly classified (type, HS code, species, quantities, etc.).
MARK AS DONE
29
An annual declaration of related party transactions (Appendix 1 of Decree 132/2020/NĐ-CP)
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify Annual declaration of related party transactions
Review the documents listed in Decree 132/2020/NĐ-CP: Annual declaration of related party transactions (Appendix 1 of Decree 132/2020/NĐ-CP)
MARK AS DONE
30
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify Declaration of imported timber origin (Form No. 03 in Appendix I of Decree 102/2020/ND-CP)

Shall be collected if there is no CITES or FLEGT license available for the imported product

MARK AS DONE
31
Timesheets
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Check timesheets to see if the overtimes work is following the lawful requirements
Check the timesheet to see if the overtime work is following the lawful requirements: Normal working hours shall not exceed 08 hours/day or 48 hours/week Overtime working hours do not exceed 50% of the normal working hours in 1 day. in case of weekly work, the total normal working hours plus overtime working hours shall not exceed 12 hours in1 day and 40 hours in 1 month. The total overtime working hours do not exceed 200 hours in 1 year   overtime shall not exceed 300 hours in 1 year
MARK AS DONE
32
Decision on land allocation (from 15/10/1993 to date)
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify Decision on land allocation (from 15/10/1993 to date)
The land-use right certificate or other equivalent documents should cover the actual area and be signed off by the Local Authority. The name of the forest owner on the land-use right document should correspond with other documents such as business license
MARK AS DONE
33
Decision on forest allocation
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify Decision on forest allocation
The land-use right certificate or other equivalent documents should cover the actual area and be signed off by the Local Authority. The name of the forest owner on the land-use right document should correspond with other documents such as business license
MARK AS DONE
34
Confirmation of the Commune People's Committee that land is currently used and free to dispute subject to the cases regulated in Article 101 Land Law 2013
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify Confirmation of the Commune People's Committee that land is currently used and free to dispute subject to the cases regulated in Article 101 Land Law 2013
Does not apply to organizations.  The land-use right certificate or other equivalent documents should cover the actual area and be signed off by the Local Authority. The name of the forest owner on the land-use right document should correspond with other documents such as business license
MARK AS DONE
35
Forest protection contracts
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify the Forest protection contract in place for other holders
Does not apply to organizations.  The land-use right certificate or other equivalent documents should cover the actual area and be signed off by the Local Authority. The name of the forest owner on the land-use right document should correspond with other documents such as business license
MARK AS DONE
36
Forest lease contract
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
37
Local community
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify Contract for forest protection and development
The contract should include information on land location, measurements, and borders.
MARK AS DONE
38
Planting (raising) plan according to Form no. 07; and a Planting (raising) logbook according to Form no. 17 provided in the Decree
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify Planting (raising) plan
A Planting (raising) plan according to Form no. 07. All information in the plan and in the logbook must correctly correspond with other documents and the nature of the species, including species name, product descriptions, volumes, and qualities.
MARK AS DONE
Mitigation Option : Verify Planting (raising) plan
A Planting (raising) plan according to Form no. 07. All information in the plan and in the logbook must correctly correspond with other documents and the nature of the species, including species name, product descriptions, volumes, and qualities.
MARK AS DONE
Mitigation Option : Verify Planting (raising) plan
Document verification
MARK AS DONE
39
Harvesting Plan according to Form No.01 provided in the Decree 06/2019/NĐ-CP
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify Harvesting plan
Verify that the Harvesting plan according to Form No.01 provided in the Decree 06/2019/NĐ-CP, is signed by forest owner.
MARK AS DONE
Mitigation Option : Verify Harvesting plan
Verify that the Harvesting plan according to Form No.01 provided in the Decree 06/2019/NĐ-CP, is signed by forest owner.
MARK AS DONE
Mitigation Option : Verify Harvesting plan
Verify that the Harvesting plan according to Form No.01 provided in the Decree 06/2019/NĐ-CP, is signed by forest owner.
MARK AS DONE
Mitigation Option : Verify Harvesting plan
Verify that the Harvesting plan according to Form No.01 provided in the Decree 06/2019/NĐ-CP, is signed by forest owner.
MARK AS DONE
Mitigation Option : Verify Harvesting plan
Document verification
MARK AS DONE
40
Facility Code
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify Facility Code
Check for a valid Facility Code issued by Provincial FPD.
MARK AS DONE
Mitigation Option : Verify Facility Code
Check for a valid Facility Code issued by Provincial FPD.
MARK AS DONE
Mitigation Option : Verify Facility Code
Document verification
MARK AS DONE
41
Planting (raising) logbook according to Form no. 17 provided in the Decree
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify Planting (raising) logbook
A Planting (raising) logbook according to Form no. 17 provided in the Decree 06/2019/NĐ-CP. All information in the plan and in the logbook must correctly correspond with other documents and the nature of the species, including species name, product descriptions, volumes, and qualities.
MARK AS DONE
Mitigation Option : Verify Planting (raising) logbook
A Planting (raising) logbook according to Form no. 17 provided in the Decree 06/2019/NĐ-CP. All information in the plan and in the logbook must correctly correspond with other documents and the nature of the species, including species name, product descriptions, volumes, and qualities.
MARK AS DONE
Mitigation Option : Verify Planting (raising) logbook
Document verification
MARK AS DONE
42
Safety cards
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify Safety cards

Verify that H&S training has been completed.

MARK AS DONE
43
Occupational H&S training record
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify occupational H&S training record

Verify that H&S training has been completed. Relevant for workers without labour contract (in case of freelance work/work less than one month)

MARK AS DONE
Stakeholder consultation
Stakeholder consultations can vary significantly in scope. It can range from consultation with indigenous peoples and local communities to have a single question raised with authorities in the sourcing country. The first step in any public consultation is to identify the relevant stakeholders. This requires first-hand knowledge of the communities and languages spoken. Always document the undertaking of a consultation process for future reference.
Risk mitigation options
1
Forest Protection Department (FPD)
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Consult Forest Protection Department
Verify whether there are conflicting land-use claims to a forest area, stakeholder consultation on the ground should be carried out.
MARK AS DONE
Mitigation Option : Consult local Forest Protection authority
Consultation with the local Forest Protection authority may confirm the validity of the information that the forest owner provided
MARK AS DONE
Mitigation Option : Consult with the local Forest Protection Department
Consult with the local Forest Protection Department on the compliance of the forest owner with the reporting responsibility
MARK AS DONE
Mitigation Option : Consult the local Forest Protection Department
Consult the local Forest Protection Department, to ascertain the existence of forest violations related to the transportation of forestry products.
MARK AS DONE
Mitigation Option : Consult with Forest Protection Department
Consult with the Provincial/District Forest Protection Department to: cross-check if any violations of planting and harvesting has occurred. Verify if the forest owners/harvesters have notified the harvesting to the provincial-level state management agency in forestry before harvesting.
MARK AS DONE
Mitigation Option : Consult with Forest Protection Department
Consult with the Provincial/District Forest Protection Department to: cross-check if any violations of planting and harvesting has occurred. Verify if the forest owners/harvesters have notified the harvesting to the provincial-level state management agency in forestry before harvesting.
MARK AS DONE
Mitigation Option : Consult with Forest Protection Department
Consult with the Provincial/District Forest Protection Department to: cross-check if any violations of planting and harvesting has occurred. Verify if the forest owners/harvesters have notified the harvesting to the provincial-level state management agency in forestry before harvesting.
MARK AS DONE
Mitigation Option : Consult with Forest Protection Department
Consult with the Provincial/District Forest Protection Department to: cross-check if any violations of planting and harvesting has occurred. Verify if the forest owners/harvesters have notified the harvesting to the provincial-level state management agency in forestry before harvesting.
MARK AS DONE
Mitigation Option : Consult with Forest Protection Department
Document verification
MARK AS DONE
2
Department of Agriculture and Rural Development (DARD)
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Consult with the District Department of Agriculture and Rural Development
Consult with the District Department of Agriculture and Rural Development on the compliance of the forest owner with the reporting responsibility
MARK AS DONE
Mitigation Option : Consult Department of Agriculture and Rural Development (DARD)
Verify whether there are conflicting land-use claims to a forest area, stakeholder consultation on the ground should be carried out.
MARK AS DONE
3
Department of Labour, Invalids and Social Affairs
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Consult with Department of Labour, War invalids and social affairs about child labor
Consult with Department of Labour, War invalids and social affairs if child labor is found during inspections.
MARK AS DONE
Mitigation Option : Consult with Department of Labour, War invalids and social affairs about illegal employment
Consult with Department of Labour, War invalids and social affairs if illegal employment is found during inspections.
MARK AS DONE
Mitigation Option : Consult the relevant Department of Labour, Invalids and Social Affairs

Consult the Department to gather information on the results of annual inspections for the company

MARK AS DONE
4
Department of Taxation
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Consult with the Departments of Taxation and Sub-departments of Taxation on the transfer pricing violation
Consult with the Departments of Taxation and Sub-departments of Taxation on the transfer pricing violation to verify if any TP transaction was made and found out by Departments of Taxation any other related information to TP activities found out by Departments of Taxation.
MARK AS DONE
5
Local community
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Consult local community
Consultation with the local community may confirm that the forest was leased to the right and needed contractors, and they have been corrected using that forest as per its main purpose
MARK AS DONE
Mitigation Option : Consult Local community
Detecting corruption and the payment of bribes can be extremely challenging, thus, onsite consultation is recommended to address this risk. Consult local community to confirm that the contracting process was transparent and equitable
MARK AS DONE
6
Harvesting Plan
Source Types:State-owned plantationsPrivate company owned plantations
Mitigation Option : Consult Local Tax Department
Consult with local Tax Departments to confirm that the organization is up to date in tax payment. The contact details of the local Tax department can be found on their correspondent website.
MARK AS DONE
7
Upstream suppliers
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Consult Upstream suppliers

Conduct verification audits of upstream suppliers, which may include forest level audits - check critical control points in the supply chain, CoC system or due diligence system.

MARK AS DONE
Field verification
Not all risks can be mitigated unless the actual harvest site and operations are visited by competent staff or consultants able to verify legal compliance of the forest operations. If an onsite verification is needed will depend on the type of risks and the risk level in the country of origin. First-hand knowledge on forest operations and language skills are required to conduct a meaningful onsite verification.
Risk mitigation options
1
Forest owners
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify fire prevention and fighting plan onsite
Check if the State-owned and private company-owned plantation/individual/household has a fire prevention and fighting plan. Check legal compliance with other environmental protection requirements.
MARK AS DONE
2
Harvesting site
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Verify that no child labor exists

Observe if child labour is used at the forest sites

MARK AS DONE
Mitigation Option : Visit harvesting site

Verify that the SFM plan of the forest owner has been implemented in the field (if possible)

MARK AS DONE
Mitigation Option : Verify the existence of documented labour contracts onsite
Verify the existence of documented labour contracts for jobs that have a duration of over one month
MARK AS DONE
Mitigation Option : Visit harvesting site

On-site verification of operational activities to:

  • ensure the PPE are provided and used
  • verify training requirements are being complied with in practice.
MARK AS DONE
3
Upstream suppliers
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Conduct verification audits of upstream suppliers
Conduct verification audits of upstream suppliers, which may include forest level audits - check critical control points in the supply chain, CoC system or due diligence system.
MARK AS DONE
Scientific testing
Scientific testing can be used to identify species and verify the source of origin.
Risk mitigation options
1
Scientific testing
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Conduct targeted timber testing

Timber test samples of purchased material to identify the species or origin of timber and verify that timber purchased corresponds to the harvesting permit or authorisation required.

MARK AS DONE
Supply Chain Mapping
Risk mitigation options
1
Supply chain mapping
Source Types:State-owned plantationsPrivate company owned plantationsIndividuals/Households owned plantations
Mitigation Option : Require supporting documents from the forest level. The document required depend on the supply chain
Conduct non-linear supply chain mapping to ensure timber is not originating from protected areas
MARK AS DONE
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