Recital 36

(36)To enable the effectiveness of this Regulation to be monitored, the scope of the reporting obligations should be extended to cover other fluorinated substances that have significant GWP or that are likely to replace the use of fluorinated greenhouse gases. For the same reason, the destruction of fluorinated greenhouse gases and the importation into the Union of those gases when contained in products and equipment should also be reported. De minimis thresholds should be set to avoid any disproportionate administrative burden, in particular for micro-enterprises and small and medium-sized enterprises as defined in the Annex to Commission Recommendation 2003/361/EC ¹⁴ where it does not result in non-compliance with the Protocol.