Spain has introduced three main legislations in January 2023:
1. Royal Decree (RD) 993/2022 from the 29th November 2022, in force since 16th January 2023, upon control measures for the import of electrical and electronic equipment, batteries and accumulators from third countries.
This RD aims at speeding up the controls of registrations for RoHS, WEEE, batteries & accumulators already at the customs when entering the EU. The novelty is the introduction of a management system based on the Single Entry Point RoHS (PUE ROHS), as a single customs window for the notification of requests and the reception of the results of the controls. Another feature is the applicaton of a system called DOCUCICE, where information can be entered in advance of the time of import.
We are currently evaluating the practical consequence of the introduction of this system and the way of operational entries.
2. RD 7/2022 introduces a tax on non-reusable plastic packaging.The new tax applies from 1st January 2023 and rates at 0,45 Euro per kg of non-recycled plastic in the packaging. The tax applies for manufacturers, importers and intra-community acquirers.
Order HFP/1314/2022 of 28th December 2022 published on the 30th December 2022, regulates the formal obligations, among them:
- registration in the Territorial Register of the Tax on nun-reusable plastic packaging
(preferrably until the 28th January 2023)
- information upon weight of non-recycled plastic and tax due on invoices
(requirement for manufacturers)
- establishment of an authorised representative in Spain when the taxpayer is not established
We currently evaluate the aspect of obligations of displaying the information on invoices for importers and intra-community acquireres since this is not completely comprehensible. Furthermore, we investigate the provision of an Authorised Representative for distance seller from outside Spain.
3. RD 1055/ 2022 of 27th December 2022 on packaging and packaging waste applies the Extended Producer Responsibility (EPR) on all packaging, also to all commercial and industrial packaging.
The RD obliges all producers (packagers, importers or intra-Community purchasers of packaged products on the Spanish market to register within the Product Producers Register within three months (i.e. until the 29th March 2023).
In the course of the registration, a colletive scheme needs to be selected . It is, however, not yet defined which scheme will be accredited for commercial and industrial packaging. Ecoembes is currently evaluating its position, but has not confirmed yet to be the choice.
The RD will lead to obligations of displaying the registration number on invoices and will supposingly make the mandatory usage of the Green Dot logo vanish.
We currently follow-up the registration and scheme participation process and evaluate also the support that the schemes provide in those aspects.
We will keep you posted upon the progress of the implementations.