Among the most important innovations brought by the 1996 protocol is the codification of the "precautionary approach" and the "polluter pays principle." Reflecting these principles, the protocol embodies a major structural revision of the convention the so-called "reverse list" approach. Now, instead of prohibiting the dumping of certain (listed) hazardous materials, the parties are obligated to prohibit the dumping of any waste or other matter that is not listed in Annex 1 ("the reverse list") of the 1996 protocol. Dumping of wastes or other matter on this reverse list requires a permit. Parties to the protocol are further obligated to adopt measures to ensure that the issuance of permits and permit conditions for the dumping of reverse list substances comply with Annex 2 (the Waste Assessment Annex) of the protocol. The substances on the reverse list include dredged material; sewage sludge; industrial fish processing waste; vessels and offshore platforms or other man-made structures at sea; inert, inorganic geological material; organic material of natural origin; and bulky items including iron, steel, concrete and similar materials for which the concern is physical impact, and limited to those circumstances where such wastes are generated at locations with no land-disposal alternatives. In addition, the 1996 protocol prohibits altogether the practice of incineration at sea, except for emergencies, and prohibits the exports of wastes or other matter to non-Parties for the purpose of dumping or incineration at sea.