Waste or resources? Customs perspective
This presentation examines how the circular economy is reshaping traditional customs concepts, and is directly relevant to customs and trade compliance professionals dealing with waste, scrap, and used goods.
Topics covered:
- Customs valuation of waste and resources, including the CJEU's "real economic value" doctrine and how it applies differently from the seller's and buyer's perspectives
- The Lifosa case, illustrating how a shipment of waste can have a negative customs value
- The EU's 2024 regulation on shipments of waste and the conditions for exporting waste to third countries (technical feasibility, waste hierarchy, proximity, local legislation)
- A practical Lithuanian case on export control of used vehicle parts and the classification challenges under the Combined Nomenclature (CN)
- Rules of origin for waste and scrap, including eligibility for free trade agreement benefits under agreements such as the USMCA and the UK-EU Trade and Cooperation Agreement
- Competing legal definitions of "waste" and their practical consequences for customs treatment
For a broader overview of the topic, please watch the full recording. The slides are available in the Resources section.
Please note that this summary was generated using AI, based on the recording and available slides.
Related content
Non-tariff measures: the biggest challenges in 2023
Where do we draw the line between non-tariff measures that help governments achieve important goals (e.g. sustainability) and non-tariff barriers that unnecessarily restrict trade? How can SMEs ensure compliance in…
UK’s Border Target Operating Model: Impact on trade
A practical, on-the-ground review of the UK's Border Target Operating Model (BTOM) roughly two months after the first phase of SPS documentary checks began, relevant to anyone importing or exporting…
BTOM Checklist for movements to GB
This webinar from the Customs Knowledge Institute (CKI) gives a practical checklist for businesses moving goods to Great Britain (GB) under the UK's Border Target Operating Model (BTOM), relevant to…
UK BTOM Commences
This webinar recording explains the UK Border Target Operating Model (BTOM) - the UK government's plan for phasing in full customs and SPS border controls on EU goods during 2024…
Non-tariff barriers: Chemicals
This talk looks at non-tariff barriers (NTBs) in the chemicals sector, a topic of practical relevance for customs and trade compliance professionals dealing with regulated products across borders. Topics covered…
Exporting fine art and cultural goods to the European Union
On 28 June 2025, the European Union activated the Import of Cultural Goods (ICG) system, a centralised electronic platform for lodging and processing import licences and importer statements. This marks…