#TREP1835243AOrder of December 31, 2018, Implementing Articles 266 Sexies and 266 Nonies of the Customs Code
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The arrêté specifies the conditions under which certain types of waste can be exempt from pollution taxes under specific articles of the French Customs Code. It defines eligible waste types and stipulates conditions for their storage or transfer, emphasizing that these wastes must be properly separated and not mixed with non-eligible waste. Additionally, it provides guidelines on compliance deadlines for operators and assigns responsibilities for enforcement of these regulations.
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Key Changes
- Explicit conditions for tax exemption on designated waste types
- Definition of eligible waste materials until the end of 2021
- Compliance timeline for operators regarding measurement instruments
Obligations
What this law requires
Operators must ensure eligible waste is received only at authorized waste storage facilities under Title I, Book V of the Environmental Code, or transferred to such facilities in another EU State
Operators must verify that waste claimed for pollution tax exemption originates from separate collection or sorting and has not been intentionally mixed with non-eligible waste
Until December 31, 2021, healthcare waste at risk of infection (classified under articles 1° and 2° of article R. 1335-1 of the Public Health Code) is eligible for tax exemption if conditions in Article 1 are met
Until December 31, 2021, waste containing persistent organic pollutants listed in Annex IV of Regulation (EC) No. 850/2004 above specified concentration thresholds is eligible for tax exemption if conditions in Article 1 are met
Creosote-treated wood waste as defined in the Order of December 18, 2018 on creosote restrictions is eligible for tax exemption if conditions in Article 1 are met