Conducting mass balance and supplier checks under CoC v6.1

Regulatory scope and mandatory supplier authentication

Supply chain companies taking legal ownership or physical control of certified agricultural products must comply with the GLOBALG.A.P. Chain of Custody version 6.1 standard. The standard enforces strict input and output controls to prevent uncertified commodities from entering certified supply streams. This regulatory framework affects quality managers, compliance leads, warehouse supervisors, and internal auditors operating across processing, packing, trading, and distribution facilities.

Control Point CoC-SC 2.1 mandates that companies establish a documented procedure to systematically authenticate direct suppliers before or during ownership transfer. Compliance requires validating the supplier GLOBALG.A.P. Number or Chain of Custody Number, certificate expiration date, and registered destination countries in GLOBALG.A.P. IT systems. Companies must maintain verification logs demonstrating that supplier certificates were valid when products were purchased or received.

Physical verification complements digital authentication during goods receipt. Under Control Point CoC-SC 2.2, companies must systematically verify that incoming physical products and quantities match delivery notes and purchase orders. In addition, Control Point CoC-SC 1.8 requires maintaining comprehensive purchase and sales records, including purchase agreements, shipping invoices, bills of lading, and receipt inspection logs.

Mass balance calculation methodology and loss verification

Control Point CoC-SC 1.4 establishes the mandatory requirement for a documented mass balance calculation. The mass balance exercise proves that the volume of product sold as certified does not exceed the volume of inputs purchased from verified certified sources. Information regarding incoming, outgoing, intermediate, and stored quantities must be recorded continuously for both certified and noncertified product lines.

The standard defines a specific accounting formula to reconcile physical inventory flows:

• Certified output calculation: Certified outputs equal certified inputs received minus conversion losses and quantity remaining in storage.
• Conversion loss tracking: Conversion loss rates and processing yields must be calculated, verified, and recorded for every step between receipt and dispatch.
• Physical loss parameters: Conversion calculations must incorporate operational waste, physical shrinkage, grading rejections, and returned items.
• Information system integration: Companies operating automated software capable of real-time mass balance tracking may execute the exercise during self-assessments and external audits.

Managing delivery discrepancies and reporting fraud

Handling delivery discrepancies is governed by Control Point CoC-SC 2.3, which requires a written procedure and dedicated log. When products ordered as certified arrive without the supplier CoC Number or GGN on commercial documents, or fail IT system verification, they must be relabeled immediately as noncertified. These items must be handled as noncertified products until the supplier provides documented corrective evidence restoring certified status.

Control Point CoC-SC 2.4 mandates a formal procedure for reporting suspected supplier fraud to the GLOBALG.A.P. Secretariat. If a supplier certificate cannot be located in the IT system, displays mismatched legal entity details, or shows expired status, the company must file an official complaint. The complaint must include the supplier identifying details, GGN or CoC Number, and supporting commercial documents.

Where trade partners request output verification, Control Point CoC-SC 2.5 requires companies to verify supplier certificate validity in the IT systems prior to dispatch. If a supplier certification status changes from valid during storage to invalid at shipment, the affected products cannot be shipped under a certified claim. Companies must disclose trade partner output verification requests to their certification body and maintain written remedial action procedures.

Comparison of CoC v6.1 input verification and mass balance rules

What to do now

• Establish IT verification logs: Implement a routine digital verification protocol to authenticate direct supplier GGNs and CoC Numbers in the GLOBALG.A.P. IT systems before taking ownership.
• Maintain conversion rate lists: Document realistic conversion loss rates, yields, and shrinkage parameters for every processing and handling stage in your facility.
• Enforce delivery discrepancy procedures: Instruct incoming goods inspectors to immediately segregate and relabel products delivered without supplier certification details on delivery notes.
• Implement Secretariat reporting protocols: Create a formal procedure to file complaints with the GLOBALG.A.P. Secretariat whenever supplier credentials fail IT platform authentication.

Reference documents

• GLOBALG.A.P. Chain of Custody – control points and compliance criteria, v6.1_Nov22, Section CoC-SC 1.4, Section CoC-SC 1.8, Section CoC-SC 2.1, Section CoC-SC 2.2, Section CoC-SC 2.3, Section CoC-SC 2.4, Section CoC-SC 2.5
• GLOBALG.A.P. Integrated Farm Assurance Smart/GFS – principles and criteria for aquaculture, v6.0_Mar23, Section AQ 28.01.04, Section AQ 28.02