Companies that accumulate electronic waste: regulatory and fiscal risk

Legal Context on Waste Electrical and Electronic Equipment

The inadequate accumulation of electrical and electronic waste represents a significant regulatory and fiscal risk. According to Law No. 12.305/2010, which establishes the National Solid Waste Policy (PNRS), such waste must be managed in an environmentally appropriate manner, making generators responsible for correct management.

Regulatory Implications of Improper Accumulation

Irregular accumulation can give rise to environmental fines based on Art. 54 of the aforementioned law, with penalties that include fines and even embargoes on activities. The competent environmental agency, in accordance with state legislation, can demand immediate regularization of the situation, backed up by technical standards from CETESB (cetesb.sp.gov.br) and other inspection agents.

Fiscal Risks Related to the Accumulation of Electronic Waste

In addition to the environmental aspect, there are fiscal risks linked to the inadequate management of this waste. According to Decree No. 10.936/2022 and Federal Revenue Service guidelines, documentary control and proof of correct destination is mandatory for tax safeguards, especially in relation to taxes levied on forwarding for recycling or final disposal.

Legal Responsibility and Compliance

Failure to comply with the rules can lead to administrative, civil and criminal liability. MMA Ordinance No. 280/2019 reinforces the duties of generators and importers within the scope of the National Solid Waste Management Information System (SINIR), requiring registration and reporting of management actions.

Organized Collection of Electronic Waste

To mitigate risks, it is recommended to hire specialized electronic waste collection services. This ensures correct treatment, in accordance with the specifications of Article 33 of the PNRS and respect for the reverse logistics chain.

Sanitization and Safe Disposal of Storage Devices

Devices such as hard drives and other media should be subjected to safe sanitization of electronic media to avoid exposure of sensitive data, in accordance with the recommendations of the National Data Protection Agency (ANPD) and good practices of the NIST.

Conclusion

Inadequate management of electronic waste entails severe regulatory and fiscal risks, requiring strict compliance with current legislation and the adoption of controlled and certified processes for the handling and final disposal of these materials.