The protection of
the environment is ensured by the services of the State: on the one hand,
pursuant to European regulations concerning
chemicals, directly applicable in the Member States,
members and replacing previous ineffective directives; and
on the other hand, through the implementation of tax provisions aimed at
reduce the production of waste and polluting emissions in the
atmosphere.
International context (Rotterdam Convention)
The Rotterdam Convention on
Prior Consent Procedure for Certain Products
Hazardous chemicals and pesticides in trade
signed on 11 September 1998 by the Community
was implemented by Regulation No 689/2008 on
import and export of dangerous goods Principle
of the CIP procedure
The Convention governs
imports and exports of certain chemical products, and
hazardous pesticides. The fundamental principle on which the
The agreement is based on the prior informed consent of the
cause (CIP procedure). For the purposes of the convention, this means
a chemical covered by the Convention cannot be exported
only with the prior consent of the importer. The Convention
establishes a procedure for knowing and publicizing
decisions of importing countries and thus implement the principle of
of the CIP in international trade in chemicals. She
contains provisions requiring detailed information
for this decision to be made after the
Have been acquainted with the properties and effects of the products
particularly on human health and the environment.
Field
IPC Implementation
The Convention applies to
banned or severely restricted chemicals and
extremely hazardous pesticide formulations. Currently, more
of 30 chemicals are subject to the CIP procedure. Nevertheless
certain products are excluded from the scope,
namely:
-
narcotic drugs and psychotropic substances
;
-
radioactive materials;
-
waste;
-
pharmaceuticals;
-
chemical weapons;
-
chemicals used as additives
Food;
-
food products;
-
products imported in small quantities
imported for research purposes
or analysis, or by an individual for his or her personal use.
Imports of dangerous goods
Each
The Party must specify whether or not it consents to
the import of chemicals/pesticides into its territory
Convention Hazards. It is possible not to allow
importation only under certain specific conditions. Decisions
are also accepted. Any Party that does not authorize
the importation of a chemical or who accepts it only under the
under certain conditions, must ensure that any importation of the
produced regardless of the origin and production
for domestic consumption are subject to the same
conditions. Exports of Dangerous Goods
Any Party
of course, the exporter must respect the decisions of the
other Parties relating to the authorization of the importation of
produce. The export of a product is prohibited at destination
a Party that has not provided a response or has not communicated
than an interim response regarding the importation of this product.
However, there are exceptions, e.g. the product may
be exported if the importing Party has given its consent
for the product in question. The exported product that is
prohibited or strictly regulated by the provisions of the
Convention must be accompanied by an export notification and
the importing Party must also acknowledge receipt of the product. The
Convention contains provisions relating to information
to accompany chemicals such as menstruation
regarding labelling. Controls
In practice, if the
is listed in Annex I to Regulation No 689/2008 on the export and import of chemicals
hazardous, an active identification reference number must be
mentioned in box 44 of the customs declaration (DAU). The
Community Integrated Tariff (TARIC) recalls these obligations in the
"Restrictions" section.
Customs offices can check the
Status of the identification reference number in the
EDEXIM (European Database Export Import of
Dangerous Chemicals), take samples
in accordance with the provisions of the paragraph
R521-2 of the Environmental Code, and require the presentation of the required documents. Absence
reference to this reference number
in a hazardous product declaration is
considered an import or export
without a prohibited product declaration and may be sanctioned
as a customs offence in accordance with the
Provisions of Articles 38, 414 and 426-2 of the Customs Code, setting out
In addition, the operator is subject to criminal penalties
in accordance with the provisions of the paragraph
R521-2-14 of the Environmental Code.
Principle
of the REACH Regulation
The Rules of Procedure
1907/2006 as amended, known as the REACH Regulation (Registration, Evaluation,
and Authorisation of Chemical), aims to ensure a high level of
protection of human health and the environment, including
promotion of alternative methods for hazard assessment
as well as the free movement of substances
in the internal market while improving competitiveness and
innovation. This text contains provisions relating to
substances and preparations, as defined in Article 3. Those
provisions shall apply to the manufacture, placing on the
market or use of these substances, on their own or
contained in preparations or articles and when placed on the
preparation market. The REACH regulation is based on the principle of
that it is the responsibility of manufacturers, importers and users
downstream to ensure that manufactures, places on the market or uses
substances that do not cause harm to human health, or
the environment. Its provisions are based on the principle of
precaution.
A period
was implemented during the
the entry into force of the Regulation on 1 June 2007; the
First stage of this period
ended on November 30, 2010 with
:one
Pre-registration of about 140
000 products published on the agency's website
The European Union of Chemicals (ECHA)
;
publication of a list of products exempt from the
registration procedure (Annexes IV and V)
; the creation of a start of the list of persons subject to the authorisation procedure
(Annex XIV); and the publication of a list of prohibited products (Annex
XVII). The end of the transitional period and the application of the
of the total provisions of the REACH Regulation is
planned for the year 2018.
REACH Procedures
- Check-in
is an administrative procedure for reporting to the Agency
(ECHA), supported by a dossier
the content and
complexity varies with the quantity and hazardousness of the
substance concerned.
-
Evaluation
has several aspects: the evaluation of proposals
testing by the Agency, the conformity assessment of
Files
registration by the Agency and the evaluation of substances by the
Member States (coordination by the Agency).
-
Authorization
relates to a specific use of one of the substances
"prohibited" listed in Annex XIV
-
The Restriction
applies to each of the hazardous substances listed in the Annex
XVII.
Controls of substances, mixtures
& Dangerous Goods
Annex XIV of the
The REACH Regulation is entitled "Substances subject to
with authorisation"; and Annex XVII
, as amended by Regulation 552/2009 'Restrictions on the manufacture, placing on the
market and use of certain hazardous substances and
certain mixtures and dangerous articles'.
Next
Stage of the transitional period of application
of the REACH Regulation is the mandatory registration, as of 1 December 2010, of any
substance (not pre-registered), including
production or import is greater than
1000 tons per year, in the form of product, mixture
or item; or more than 100 tonnes
per year in the case of a substance with
risks to the environment (R50-R53 risks); or
greater than 1 tonne per year in the case of
a product that is hazardous to health (classified
WRC 1 & 2).
Controls
to test for the presence of non-
registered or dangerous are therefore likely to
to cover any
goods released for consumption and likely to contain these
substances, including imported goods.
Instructions have been issued
to the administrations concerned by the circular
of 30 March 2010 . The purpose of this circular is to continue the
Inter-ministerial control actions
Product Regulation Contact Information
Chemical. It has instituted the realization of
specific thematic controls from 1 December 2010. These are discussed in the attached fact sheets
to this circular published on the website
Ministry of Development Internet
but these records are confidential. In
With regard to the role of customs, this
Circular states:
"With regard to the DGDDI,
for the control of the flow of chemical substances
and products that may contain
import and export during trade
with countries that are not members of the European Union,
it implements the procedures and powers
conferred on it by the Code of
customs".
Indeed
Having regard to the
Articles 38, 414 and 426 of the Customs Code, the
has the legal means to sanction,
import or export without
Authorisation of hazardous substances listed in
Schedule XIV, the illegal import or export of prohibited substances
under Annex XVII
(or preparations
containing these substances). However, the application
of this REACH regulation requires the creation of
appropriate cross-references in the TARIC sections,
as well as the publication of statutory instruments
at
at the national level. According to the customs website, this is
has been part of
work in the working group of the next Customs-Business Forum.
Principle of the CLP Regulation
The Regulation
Doc. 1272/2008 on classification, labelling and
packaging of substances and mixtures, known as the CLP Regulation
(Classification, Labelling, Packaging) completes the regulation
REACH. Its purpose is to ensure a
high level of protection of human health and
the environment, as well as the free movement of substances,
mixtures and affected articles, by:
- harmonizing
criteria for the classification of substances and mixtures, as well as
that the rules on the labelling and packaging of
hazardous substances and mixtures;
- farsighted
the obligation to: manufacturers, importers and
downstream users to classify
substances and mixtures placed on the market; Suppliers
labelling and packaging substances and mixtures placed on
the market; manufacturers, producers of articles and
importers to proceed with the classification of non-
placed on the market which are subject to the obligation
registration or notification under the Regulation
1907/2006 amended ;
- farsighted
Obligation for manufacturers and importers of substances
notify the Agency of classifications and elements
that has not been submitted to it as part of a
Application for registration submitted in accordance with the Regulation
1907/2006 amended ;
- establishing a
List of substances with their classifications and elements
harmonised labelling rules at Community level, in Annex VI,
Part 3;
- establishing an inventory of classifications and
substance labelling, consisting of all notifications,
Harmonised declarations, classifications and labelling elements
referred to in points (c) and (d).
The CLP Regulation has been amended
for the purpose of adapting it to technical and scientific progress, by
Regulation No 790/2009, which contains
Annex I a list of 2702 products
an update to the
List of substances concerned, with their classifications and elements
harmonised labelling rules at Community level.
N.B.
This list has been converted to a database
of product data
subject to labelling, to be more readable. The Public C&L Inventory is a
important data containing
Classification Information
and the labelling of notified substances
available on the European market. She
also provides a list of substances that
have a classification and
harmonised labelling in accordance with
Annex VI to the CLP Regulation. This database contains classification and labelling information for registered and notified substances received from manufacturers and importers. It also includes the list of harmonized classifications. The database is regularly updated with new and updated notifications. However, updated notifications cannot be flagged specifically because similarly classified notifications are aggregated for display.
Having regard to the paragraph of the circular
as indicated above,
customs (and
other relevant government departments) have begun to
also on December 1, 2010.
The general tax on polluant
activities
(TGAP)
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Principle of the TGAP
A general tax on
(TGAP) is payable by natural persons
or legal entities carrying out an activity concerning:
- Installation
disposal by storage or incineration of household and similar waste,
- Installation
disposal of special industrial waste by incineration,
co-incineration, storage, physico-chemical treatment or
not exclusively used for waste that
the company producing or any person who transfers or makes
Transferred
- The transfer of
waste to another State pursuant to Regulation (EC) No
1013/2006 of 14 June 2006;
- Facilities
incineration of household waste;
- lubricants
capable of producing waste oils;
- oils and
lubricating preparations, other than those referred to in (a),
producing waste oils that are released into the natural environment
is prohibited;
- oils and
Waste-to-use lubricating preparations, other than: oils
for two-stroke engines, greases used in the open system,
chainsaw oils and release oils /
stripping;
- Preparations
for detergents, including auxiliary washing preparations,
or fabric softeners or fabric softeners for laundry
under headings 34022090, 34029090 and
38091010 to 38099100 of the customs tariff;
- Materials
of all origins naturally occurring under
in the form of grains or obtained from crushed rock, or
fractional, the largest dimension of which is less than or
equal to 125 millimetres and whose characteristics and uses
are set by decree;
- releases to air from activities
industrial industries which, by their nature or volume, are subject to
risks specific to the environment;
- Printed matter
papers and papers for graphic use.
Exemptions from the TGAP
The following are exempt from the
TGAP; up to a maximum of 20% of the total annual quantity of
waste received by facility, receipt of materials or
inert waste. Inert waste is considered to be waste
that do not decompose, burn, or produce any
other physical or chemical reactions, are not biodegradable, and
do not damage other materials with which they come into use.
contact, in a manner likely to result in pollution of
the environment or harm human health.
Existing legislation on taxation
Waste
-
Articles 265 to 268 of the Customs Code on Legifrance
(as of June 1, 2010): Taxes
Internal
-
Circular of 19 January 2010 published in the Bulletin
Customs Official No. 6162 :Taxation
Energy and Environment
-
Circular of 6 April 2010 published in the Bulletin
Customs Official No. 6277: Tax
General Guidelines on Polluting Activities
Statement in
Waste Customs
Declarations
are annual. Failure to file a
Reporting on the due date is
sanctioned by the provisions of Article
410
of the Customs Code (fine of 300
to 3000 euros),
or by those in the article
411.1
of the Customs Code if this omission
has the purpose or effect of not paying the TGAP (fine of between one and two times the amount of the
duties and taxes evaded or compromised).
Page
Updated March 2024
©
Albert Castel April 2010
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