Significant changes await businesses involved in cross-border waste shipments from May 21, 2026. The new EU Regulation 2024/1157 replaces the existing 2006 regulations and introduces, among other things, the digitalization of procedures, the mandatory use of the DIWASS system, and a greater importance of the EORI number.
For companies, this means prioritizing data, permits, waste classification, and transport documentation. Lack of preparation can result not only in transport issues but also in the risk of severe sanctions.
If your company exports waste abroad, imports it to Poland, or merely acts as an intermediary in its transport between countries, new regulations will apply from May 21, 2026.
Where did these changes come from?
For almost 20 years, companies involved in cross-border waste transport operated under a 2006 EU regulation, Regulation No. 1013/2006. In 2024, the European Union decided that the existing regulations were outdated and insufficient. The new Regulation (EU) 2024/1157 entered into force on May 20, 2024, but businesses were given time to prepare for the new obligations.
The end of paper documents - everything moves to the electronic system
Until now, much of the documentation could be kept in paper form. From May 21, 2026, notifications, permits, and documents accompanying transport will be submitted through the European Commission's central electronic system, DIWASS.
What is DIWASS?
DIWASS is an EU online platform through which companies will submit applications and documents related to the transport of waste across borders. Polish authorities, including the Chief Inspectorate for Environmental Protection, will process applications through this system.
It's important to note that when completing the notification, the system will not allow manual entry of data for entities participating in the shipment. These entities will be selected from a list after prior registration in DIWASS. It's also worth noting that the Chief Inspectorate for Environmental Protection will only accept documents in Polish.
The use of DIWASS will be mandatory for entities involved in waste shipments, operating as:
- reporting person,
- the person organizing the relocation,
- carrier,
- recipient,
- waste producer,
- waste management installation.
PIC Procedure - Pre-Transport Consent
PIC, or Prior Informed Consent, stands for "prior informed consent." This is a procedure that companies wishing to transport waste to another country must follow. In practice, this means that authorities in the shipping country, the receiving country, and transit countries must be notified and approved before the transport. Without such approval, the transport may be considered illegal.
New Company Identifier - EORI Number
In the new system, each entity involved in a cross-border shipment of waste will be identified primarily by its EORI number – the same number used by companies for EU customs clearance.
What is an EORI number?
EORI, or Economic Operators Registration and Identification, is an EU identification number for companies trading goods internationally. It is assigned by the customs and tax office. If a company does not have an EORI number, it may not be able to successfully submit a declaration in the DIWASS system.
Broader powers of GIOŚ from May 2026.
The Polish draft law on transboundary shipments of waste, designated UC115, clarifies the jurisdiction of national authorities and maintains the key role of the Chief Inspectorate of Environmental Protection as the authority responsible for transboundary shipments of waste. The draft also formalizes cooperation between the Chief Inspectorate of Environmental Protection (GIOŚ) and regulatory bodies, including the Police.
The draft bill envisages single-instance proceedings conducted by the Chief Inspectorate of Environmental Protection (GIOŚ) in matters of waste collection and management obligations—both when shipments are not completed as planned and in the case of illegal shipments. The justification for this is the short deadlines resulting from Regulation 2024/1157 for the return, recovery, or disposal of waste, as well as past experience in which two-instance proceedings extended proceedings beyond EU deadlines.
How to prepare your company for the new waste transport rules?
Below we present specific actions that we recommend to every company operating in the field of cross-border waste shipment.
1. Check if your company has an EORI number
Without a current EORI number, a company may not be able to submit an application in the new system. The number is issued by the customs and tax office, and the application can be submitted online via the PUESC platform.
2. Register in the DIWASS system and train your employees
Those responsible for documenting waste shipments must be proficient in using the new platform. Paper forms are no longer accepted, so it's important to prepare employees for working with the electronic system in advance.
3. Review your permits
Check whether waste collection or processing permits cover activities compliant with the new EU Regulation 2024/1157. Pre-permits for recovery facilities are particularly important.
4. Verify the classification of your waste
The new regulation changes some waste codes, particularly in the electronics and Annex VII waste categories. Misclassification is one of the most common reasons for illegal transport.
5. Check the form and amount of the financial guarantee
The regulation requires that every PIC notification be secured by an appropriate financial guarantee. Therefore, it is worth verifying not only the obligation to establish such a guarantee, but also its form, amount, and validity.
What are the penalties for violating the regulations?
This is an area that the new regulations significantly change. Regulation (EU) 2024/1157 requires all Member States to establish penalties for infringement of its provisions. These penalties must be effective, proportionate, and dissuasive. Member States must also ensure that illegal shipments of waste are treated as a criminal offense, in accordance with Directive 2008/99/EC.
At the national level, the draft Polish Act on Transboundary Shipments of Waste provides for, among other things, administrative fines, penalties for illegal shipments of waste, the possibility of withdrawing a permit, and criminal liability for illegal shipments of waste.
Administrative fines
The draft provides for an administrative fine ranging from PLN 20,000 to PLN 100,000 for failure to comply with a decision on waste collection or management, including failure to comply with a request from the Chief Inspectorate of Environmental Protection to return or manage waste in accordance with its content.
Penalties for illegal waste shipments
The bill proposes a radical increase in the minimum fine for illegal waste shipments. Previous versions of the bill were to increase the fine from PLN 10,000 to PLN 50,000, but the latest evidence indicates that in the most serious cases, fines could reach up to PLN 1 million.
Withdrawal of permission
The draft also provides for the possibility of withdrawing a permit for waste collection or processing if its holder violates the provisions of Regulation 2024/1157 within the scope of that permit or acts contrary to its content.
Criminal liability for illegal shipment of waste
EU Regulation 2024/1157 requires Member States to treat illegal waste shipments as a criminal offense, not just as administrative infringements. In practice, violations may therefore entail not only administrative liability for the company but also the risk of liability for those responsible for organizing or supervising waste shipments, depending on the circumstances of the case and the final wording of national regulations.
Summary
The new regulations regarding the cross-border movement of waste are not just a technical change to the way documents are submitted. In practice, they mean businesses must adapt their internal procedures, verify permits, verify waste classification, and prepare employees to use the DIWASS system.
Companies that transport waste across borders, import it into Poland, or participate in organizing such transport should begin preparations well in advance. It's particularly important to check the EORI number now, analyze existing permits, verify financial guarantees, and ensure that the documentation meets the new requirements.
This article is for informational purposes only and does not constitute legal advice
Legal status as of June 24, 2026.
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