Question is asking us "What will remove drawback "Excessive Restriction" from the plan "Restricting effluents to save north sea"
Argument :
Nation agrees - Block everything (Effluent) from entering north sea, irrespective of the nature (Whether harmful or harmless) of effluents.
Let's take some real life example.
To decrease deaths due to road accident , Stop every vehicle on road.

, Now if i ask one what is your reaction to this, he/she will say "police intention is good but it may bring trouble to innocent people. Police should stop only heavy/harmful vehicle"
Exactly in same line we need to think. We need to find option, which can remove drawback from plan
POE.
(A) any uniform controls that are adopted are likely to be implemented without delay
That can be deployed, but it will not avoid excessive restriction.
(B) any substance to be made subject to controls can actually cause environmental damage
Yes, if they don't damage and still if nation blocks then it will be consider as excessive restriction. (Same as we thought above) - Make sense - Keep it aside.
(C) the countries favoring uniform controls are those generating the largest quantities of effluents
That is Ok, Nations need to save north sea, irrespective of the share of pollution of each nation - Out of scope
(D) all of any given pollutant that is to be controlled actually reaches the North Sea at present
we need to think what will impact once plan is implemented - out of scope
(E) environmental damage already inflicted on the North Sea is reversible
if it is reversible, then probably we dont this restriction. So it does not answer the question in plate.