Since 21 May 2026, operators carrying out cross-border shipments of waste must integrate the use of DIWASS, the European digital system dedicated to the exchange of information and documents relating to waste shipments[1]. Although this development primarily falls within the scope of environmental law, it is of direct customs relevance for companies involved in imports, exports or transit operations concerning waste.
In practice, a shipment of waste should no longer be treated as a simple movement of goods. Where the flow crosses the external border of the European Union, leaves the customs territory of the Union, or is placed under a customs transit procedure, environmental documentation becomes an essential element of the customs compliance of the flow. Operators must therefore ensure full consistency between the information entered in DIWASS or in interoperable national systems, transport documents, commercial documents and, where applicable, the customs declaration.
DIWASS enables the digitalisation of notification and prior consent procedures, as well as the electronic exchange of movement documents, confirmations of receipt and recovery or disposal certificates. This development strengthens the traceability of flows and facilitates controls, without reducing the risk of verification, as the data is now more easily accessible to the authorities.
Controls, allocation of responsibilities and key points of vigilance
In France, the competent authority is not customs, but the Minister responsible for the Environment, with files being examined by the National Centre for Cross-Border Waste Shipments (in French ‘the PNTTD’), which issues prior written consents for exports, imports and transits of waste. Customs authorities nevertheless retain an important operational role in the control of flows. They may verify the existence and conformity of the documents, their reference in the customs declaration and the consistency between the goods transported and the waste declared.
This interaction between the two regulatory frameworks makes the quality of the information submitted essential. Any inconsistency relating to the nature of the waste, its quantity, code, origin, destination, consignee, treatment facility or itinerary may result in the blocking of the flow, detention of the shipment or requalification of the transfer as an illegal shipment. This difficulty is reinforced by the need to correctly qualify the flow and the product upstream, in particular as a secondary raw material, second-hand good or waste.
Plastic waste is a priority point of attention. Since 21 May 2026, exports of plastic waste from the European Union to third countries have been subject to the notification and prior consent procedure. From 21 November 2026, exports of plastic waste to non-OECD countries will be prohibited, subject to exceptions, which requires operators to review their export schemes, verify countries of destination, anticipate the time required to obtain consent and ensure that the flow is not subject to an export prohibition.
Risks and securing of operations
Failure to comply with these obligations exposes operators to significant risks: immobilisation of the shipment, delivery delays, storage costs, return of the waste, rerouting to another facility or the assumption of additional costs linked to the treatment of the waste. This is compounded by significant criminal exposure, which may reach four years’ imprisonment and a fine of EUR 150,000 under French law, or even higher penalties in the event of aggravating circumstances. Specific fines may also apply to certain documentary breaches.
In this context, DIWASS should be understood as a tool for the customs securing of waste flows. Before any import, export or transit operation, operators must verify the qualification of the flow, identify the applicable procedure, ensure that the required documents are available and check the consistency between environmental, logistics and customs data. For the companies concerned, the issue is not merely to comply with a new digital formality, but to avoid border blockages, declaratory inconsistencies and sanction risks.
[1] Regulation (EU) 2024/1157 of the European Parliament and of the Council of 11 April 2024 on shipments of waste, amending Regulations (EU) No 1257/2013 and (EU) 2020/1056 and repealing Regulation (EC) No 1013/2006, OJ L, 2024/1157, 30 April 2024.