This delegated act aims to ensure that the EU implements the decision on plastic waste agreed in 2019 in the Basel Convention, with a view to: • prohibiting the export of hazardous and hard-to-recycle plastic waste from the EU to non-OECD countries; • setting out control procedures for the export of such waste to OECD countries. The act will also clarify that intra-EU shipments of non-hazardous waste are exempt from new controls. This delegated act will enter into force on 1st January 2021.