One would typically expect the legal requirements of a new EU regulation to apply from the moment it enters into force. However, the complexity of the monitoring and follow-up obligations—combined with challenges in interpreting the complementary regulation and guidance notes—has demanded additional effort from EU operators.
The EU regulations on fluorinated gases (F-gases) and ozone-depleting substances, introduced in February 2024, initially lacked clarity on several new requirements. For example, it took several months to confirm that the new F-gases information was only required in the export declaration when the export was followed by a transit. In addition, the phased implementation—beginning with imports, followed by exports, and finally transit movements—has required constant monitoring and adaptation.
A recent example of the incomplete rollout involves the European Union Customs Single Window – Certificates Exchange System (EU CSW-CERTEX). Several countries are still in the process of introducing these controls and are adjusting their instructions based on user feedback. Since EU CSW-CERTEX is central to the enforcement of these regulations, it is critical to understand in which customs processes the new information is required to avoid duplication of data and administrative burden.
Throughout this process, Livingston has been actively engaged with the EU Commission—particularly the TAXUD and CLIMA units—to gain a clear understanding of the expectations for customs declarations. We have worked proactively to close information gaps by submitting detailed inquiries to both EU and national authorities. By closely tracking the evolving guidance and regulatory updates since February 2024, Livingston has been able to provide clients with the clarity needed to navigate the transition with confidence and compliance.
Implementation is still underway. In the coming months, the existing Declaration of Conformity will be replaced with a new version. This declaration is a critical document demonstrating compliance with EU regulations and confirming that F-gases are managed within the quota system. The EU Commission is currently seeking feedback on this new declaration through its Have Your Say platform, open until June 16, 2025. We encourage stakeholders to participate.
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