The Department of Customs and Excise has published Information Note 09/2025 to inform about the changes in customs control of the trade in ozone-depleting substances (ODS), in accordance with the new Regulation (EU) 2024/590 of the European Parliament and of the Council, which replaces the previous Regulation (EC) 1005/2009
Connection with the EU CSW-CERTEX system
As of 3 March 2025, mandatory interconnection is established between the national customs single window systems of the Member States and the EU CSW-CERTEX certificate system. This interconnection will allow the exchange of information with the European Commission´s ODS licensing system
As a result of this change:
- As of 2 March 2025, single-use licences will no longer be issued
- The new licences will be multi-use, with no assigned quantities and not limited to a specific customs regime
- Import and export licences will be valid for all customs procedures, including transit
- Previous ODS licences will automatically change to expired status on 3 March 2025
Prohibitions established in Regulation (EU) 2024/590
The regulation generally prohibits:
- The production, introduction, supply, making available, use, import and export of the ODS listed in Annex I
- The import and export of products and equipment containing ODS or dependent on them
- The use and marketing of non-refillable containers with ODS, whether full or empty, except for essential laboratory and analytical uses
- The re-export of ODS or products containing them if they do not comply with the provisions of the regulation
Exemptions to the prohibitions
The regulation provides for various exceptions under strict conditions:
- Article 6: use as raw material
- Article 7: use as feedstock
- Article 8: essential uses in laboratories and analysis
- Article 9: storage of halons for critical uses
- Article 10: use of methyl bromide in case of emergency
- Article 11: market entry of authorised products under the above articles
- Article 12: import or export for destruction or regeneration
- Articles 13 and 14: authorised import or export for uses such as raw material, analysis, destruction, emergency, halons, regenerated hydrochlorofluorocarbons, among others
Mandatory licences
Companies wishing to import or export ODS or products containing them must hold valid licences issued by the European Commission through the ODS-database system
- The company must be previously registered in the system
- Licences have a limited validity and may be suspended, revoked or surrendered
Mandatory labelling
Containers with ODS intended for authorised uses must carry clear labelling indicating that their use is restricted to the purposes allowed by the regulation
TARIC measures
For customs control, two EU-level TARIC measures have been defined:
- Code 725: export control
- Code 726: import control
Declaration in the SAD
In the Single Administrative Document, operators must include:
- Registration number in the licensing system and licence number
- EORI code
- Net mass of the ozone-depleting substances even if contained in products
- Net mass multiplied by the Ozone Depletion Potential (ODP)
- Corresponding tariff code
Supporting documents and declarations required by the regulation must also be retained
Certificate codes to be declared in the SAD
Several codes have been assigned that must be declared to certify exemptions, licences, labelling and quantities:
- Codes Y792 to Y799
- Codes Y784 to Y796
- Code C701 for non-refillable containers
- Code L100 for import licence
- Code E013 for export licence
- Code Y797 for registration
- Codes Y798 and Y799 for quantity management
- Code Y796 for labelling
Failure to declare these certificates will result in the SAD not being accepted
Competent authority in Spain
The authority responsible for applying this regulation in Spain is the Sub-Directorate General for Clean Air and Industrial Sustainability of the Ministry for the Ecological Transition and the Demographic Challenge. The official contact is ozono@miteco.es
This summary outlines the key aspects of the new regulation for operators trading in ozone-depleting substances.
You can view the full original publication from the Spanish Tax Agency at the following link:
