LER codes (European List of Waste)

LER codes (from the Spanish "Lista Europea de Residuos", the European List of Waste, also known as the LoW or EWC codes) are six-digit references that identify each type of waste in the European Union. They derive from Commission Decision 2000/532/EC and are updated periodically to reflect new waste streams. Their correct assignment is mandatory in acceptance documents, transfer or tracking forms and annual waste reports.

Structure of an LER code

An LER code has the form XX XX XX and is organised hierarchically:

• First pair of digits: the sector chapter (for example 01 for mining, 19 for waste treatment).
• Second pair: the process sub-chapter (for example 19 08 for sludge from waste-water treatment plants).
• Last pair: the specific waste.

For example, 19 08 05 corresponds to sludge from the treatment of urban waste water. When a waste contains hazardous components, its code is marked with an asterisk in the list, which means it must be treated as hazardous waste.

Mirror codes

Some entries are "mirror codes": the same waste can be classified as hazardous or non-hazardous depending on its composition. In these cases the composition must be determined, or hazard tests carried out, to decide which code applies and whether any of the hazard properties (HP 1 to HP 15) are present.

Why the code matters in practice

• Taxation: in Spain the code helps determine how the tax on waste sent to landfill and incineration (introduced by Law 7/2022) applies.
• Correct treatment: it influences requirements such as leaching tests and the conditions for landfilling or co-disposal.
• Official statistics: public authorities use the LER classification for waste inventories and reporting.

How to assign the right code

1. Analyse the process that generates the waste.
2. Consult the corresponding chapter of the list.
3. Apply the mirror-code logic and, where relevant, test for hazard properties.

Accurate classification reduces legal risk and improves waste management; having a documented internal procedure cuts errors and speeds up audits. At Manglai we help companies manage and report their waste and prepare their sustainability reporting. Discover how Manglai can help you.