Destruction of scheduled substances (drug precursors)

I.General principles

 

Category 3 and 4 substances

For substances of categories 3 and 4, as listed in Annex I of Regulation (EC) No 111/2005, no specific requirements apply for destruction.

Note: Medicinal products must always be destroyed in accordance with applicable waste legislation.

Category 1 and 2 substances

For substances of categories 1 and 2 (also listed in Annex I of Regulation (EC) No 111/2005), destruction is governed by Articles 16 to 21 of the Royal Decree of 20 January 2025.

Prior contact required:
FPS Finance – Customs and Excise, Precursors Unit
da.investigation.precursors@minfin.fed.be

This requirement applies to raw materials, intermediates and rejected batches.

II.Procedure for operators with an authorisation or registration

 

1. Notification to the competent officer

If presence is required:

  • An inventory is drawn up and the products are sealed.
  • A report in triplicate is drawn up (officer, operator, authorised collector).

2. Collection and destruction

  • By an authorised collector, in accordance with waste legislation.
  • Destruction must take place no later than in the quarter following the report or decision by the officer.
  • If presence is required: notify the officer at least 5 working days in advance.
  • If presence is not required: keep a copy of the decision and forward it to the collector.

3. Certificate of destruction

  • A certificate of destruction is issued by the authorised collector.
  • A copy is sent to the competent officer.

III.Procedure for holders of a special authorisation or special registration

  • The operator arranges collection by an authorised collector.
  • The authorised collector is responsible for the final destruction.

✅ No prior notification or inventory required.
✅ Responsibility lies entirely with the collector.

Note: Pharmacies and depots are by law deemed to hold a special licence and registration insofar as they use scheduled substances in the course of their official duties. In that case, they must follow the centralised collection procedure (see point 4).

If such substances are used outside their official remit, they are considered operators. In that case, they cannot use the procedure described in section 4, but must follow the procedure described in section 2.  

IV.Procedure for pharmacies and depots via centralised collection

 

1. Delivery

  • Products are provided in sealed packaging.
  • Include an inventory in triplicate specifying:
    • Description of the products (quality and quantity);
    • Address + authorisation or depot number;
    • Name and date of the pharmacist or depot holder.

2. Centralised collection

  • The organiser provides a dated receipt to the pharmacist or depot holder.
  • They notify the competent officer via da.investigation.precursors@minfin.fed.be.
  • The officer seals the package and draws up a report in triplicate (officer, collector, organiser).
  • Destruction must take place no later than in the quarter following the report.
  • A copy of the certificate of destruction is sent to the officer.
  • The pharmacy or depot receives a dated and stamped inventory list.

V.Obligations of authorised collectors (Art. 19 RD 20.01.2025)

  • Check the seal and ensure it matches the report or officer’s decision.
  • Carry out destruction within the required timeframe.
  • Issue a certificate of destruction specifying the date and, where applicable, the report number.

Questions?

Contact FPS Finance – Customs and Excise, Precursors Unit via da.investigation.precursors@minfin.fed.be

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