The audit duty from 21 May 2027

In detail

The duty

The notifier or arranger may only export waste from the Union if it can show that the facilities in the country of destination will manage it in an environmentally sound way Art. 46(1); it may not export to facilities that don't meet the criteria in Annex X, Part B Art. 46(2). For that, the facilities must have been audited Art. 46(3).

The duty applies from 21 May 2027 Art. 86(3)(d). From then, a notification for an export to an OECD country must include evidence of the audit Art. 44(2)(a). The BMLUK confirms: from 21 May 2027, notification applications must include the required evidence of facility audits.

The audit

• carried out by a third party independent of the exporter and of the facility, with qualifications in audits and waste treatment; it must meet the requirements in Annex X, Part A, and be authorised or accredited by a national body Art. 46(3);
• with physical and documentary checks against the criteria in Annex X, Part B Art. 46(4);
• carried out no more than two years before exporting to that facility Art. 46(5).

Three ways to an audit

1. commission an audit yourself;
2. acquire the report of an audit commissioned by another exporter, after checking that it meets the requirements. Whoever commissioned an audit must make it available to other exporters under fair commercial conditions Art. 46(6);
3. acquire the report of an audit the facility commissioned itself and that is notified to the Commission's register Art. 46(5).

What else belongs to it

• On reliable information that a facility no longer meets the criteria: an ad hoc audit without delay. If it is negative, stop exports to that facility at once and inform the authority of dispatch Art. 46(5).
• Notify the Commission of commissioned audits with a positive result; it keeps a public register Art. 46(7), (8).
• Provide evidence of the audits on the authorities' request, in a language acceptable to them Art. 46(9).
• Every year, publish electronically how you meet these duties Art. 46(10).
• Exempt are exports to an OECD country with which the Union has an agreement recognising environmentally sound management in its facilities; ad hoc audits remain a duty even then Art. 46(11).