Sustainability

Published 15 Oct 2023
Sustainability

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sustainability

Sustainability-related legislation for material goods falls within the scope of customs control when goods cross international borders. But what exactly does 'sustainability' mean?

Sustainability-related legislation for material goods falls within the scope of customs control when goods cross international borders. But what exactly does 'sustainability' mean?

What does 'sustainability' mean exactly?

Sustainability requirements, including the definition itself, are constantly evolving. In the EU, for example, the definition of 'sustainability matters' was amended at the end of 2022 and the current version includes the following areas (see Directive (EU) 2022/2464 Art. 1(2)(b)):

  • environmental,
  • social and
  • human rights, and
  • governance factors,
  • including employee matters,
  • anti‐corruption and
  • anti‐bribery matters.

What is controlled by customs?

In this context, various laws have been passed in the implementation of which customs play a role; the most recent examples are:

Who is affected by these regulations?

The main data holders are the suppliers. So, although this is national legislation (e.g. the EU Carbon Border Adjustment Mechanism), the whole supply chain is affected as importers ask their suppliers for data that feeds into national reports and declarations.