Öz
Tehlikeli kimyasal maddeler, çevre ve insan sağlığı için yüksek risk oluşturur. İnsan yaşamının her alanında yer alan ürünlerden olan giyim ve ayakkabılarda kullanılan tehlikeli kimyasallar ise, cilde zarar vermekte; tekstil liflerinden salınan tozun cilt teması, solunması veya istenmeden yutulması yoluyla tüketiciler tarafından çeşitli sağlık sorunları ile karşı karşıya kalınmaktadır. Dünya pazarı ve küresel ticaret sistemi içerisinde önemli bir paya sahip olan hazır giyim ve tekstil endüstrisi, artık teknolojik gelişmeler sayesinde ekonomik koşullara bağlı olarak kapsamlı bir dönüşüm süreci içine girmiş, tehlikeli kimyasal maddelerin kullanılmaması veya kısıtlanması yönünde birçok tedbir almaya başlayarak çeşitli yöntemler denemiştir. Bu kapsamda bir taraftan Avrupa Birliği REACH Tüzüğü, CLP Tüzüğü, Avrupa Yeşil Mutabakatı (European Green Deal) gibi birçok hususta düzenleme yaparken; diğer taraftan üye ülkeler kendi mevzuatını bu yönde güncellemeye ve değiştirmeye başlamıştır. Buna göre, Avrupa Birliği, kansere ve üreme sağlığı sorunlarına neden olduğu bilinen kimyasallara karşı tüketicilerinin sağlığını korumada önemli bir adım atmış, bu türden zararlı kimyasalların giyim, tekstil ve ayakkabılarda kullanımını sınırlandırmıştır. Kanserojen, mutajenik veya üreme için toksik olan kimyasal maddelerin, artık günlük giyim, tekstil ve ayakkabılarda belirli bir yoğunluk sınırının üzerinde kullanılamayacağına karar verilmiştir. Avrupa Birliği ülkelerinden İsveç ise “giyim ve ayakkabılar üzerinden alınan tehlikeli kimyasal vergisi” önerisi ile bu hususta yeni bir vergi uygulamasının önünü açmıştır. Söz konusu vergi, giysi ve ayakkabılarda çevreye ve insan sağlığına zararlı maddelere maruz kalma veya yayılma riskini etkin maliyet ile azaltmayı amaçlamaktadır. Gerek Avrupa Birliği gerek İsveç ulusal mevzuat dikkate alınarak hazırlanan bu çalışmada, uygulamaya konulması önerilen verginin hem şirketler ve tüketiciler nezdinde hem de sürdürülebilir çevre anlayışı doğrultusunda etkisi tartışılacaktır.
Anahtar Kelimeler
Kaynakça
- Chemicals in Our Life (2021), “Clothes and Textiles”, https://chemicalsinourlife.echa.europa.eu/clothes-and-textiles, (16.08.2022).
- Chemical Watch (2020), “Sweden Considers Tax on Hazardous Chemicals in Apparel and Footwear”, 9 Nisan, https://chemicalwatch.com/106388/sweden-considers-tax-on-hazardous-chemicals-in-apparel-and-footwear, (16.08.2022).
- Commission Regulation (EU) 2018/1513 of 10 October 2018 Amending Annex XVII to Regulation (EC) No 1907/2006 of the European Parliament and of the Council Concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals
- (REACH) as Regards Certain Substances Classified as Carcinogenic, Mutagenic or Toxic for Reproduction (CMR), Category 1A or 1B. https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32018R1513&from=EN, (16.08.2022).
- Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions Chemicals Strategy for Sustainability Towards a Toxic-Free Environment,
- Brüksel, COM(2020) 667 final, 14.10.2020 https://ec.europa.eu/environment/pdf/chemicals/2020/10/Strategy.pdf, (16.08.2022).
- Council Directive of 27 July 1976 on the Approximation of the Laws, Regulations and Administrative Provisions of the Member
- States relating to Restrictions on the Marketing and Use of Certain Dangerous Substances and Preparations. http://extwprlegs1.fao.org/docs/pdf/eur19367.pdf, (16.08.2022).
- Deloitte (2021), “Chemical Tax-A New Reality for Foreign Sellers and Intermediaries’ Sales to Swedish Consumers”, https://www2.deloitte.com/se/sv/pages/tax/articles/chemical-tax.html, (16.08.2022).
- ECHA-European Chemicals Agency, “Understanding CLP”, https://echa.europa.eu/regulations/clp/understanding-clp, (16.08.2022).
- European Commission (2021a), “Reach Restrictions”, https://ec.europa.eu/growth/sectors/chemicals/reach/restrictions_en, (16.08.2022).
- European Commission (2021b), “Chemicals are Everywhere”, https://ec.europa.eu/environment/chemicals/index_en.htm, (16.08.2022).
- European Commission (2021c), “The EU Takes Action against Hazardous Chemicals in Clothing, Textiles and Footwear”, https://ec.europa.eu/environment/chemicals/news_en.htm, (16.08.2022).
- European Commission (2021d), “A European Green Deal”, https://ec.europa.eu/info/strategy/priorities-2019-2024/european-green-deal_en, (16.08.2022).
- Göker, Cenker (2011), Yönlendirici Vergilendirme, Turhan Kitabevi, Ankara.
- İlter, M. (2015), “Tekstil Üretimi ve Yardımcı Kimyasallar”. TMMOB Kimya Mühendisleri Odası, s.1-52. https://www.kmo.org.tr/resimler/ekler/ae5e4a388eea976_ek.pdf, (16.08.2022).
- Musgrave, R. A. & Musgrave, P. B. (1989), Public Finance in Theory and Practice, 5.Bası, McGraw-Hill International Editions, Singapore.
- Regulation (EC) No 1907/2006 of the European Parliament and of the Council of 18 December 2006 Concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH), Establishing a European Chemicals Agency, Amending Directive 1999/45/EC and Repealing Council Regulation (EEC) No 793/93 and Commission Regulation (EC) No
- 1488/94 as well as Council Directive 76/769/EEC and Commission Directives 91/155/EEC, 93/67/EEC, 93/105/EC and 2000/21/EC. https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32006R1907&from=EN, (16.08.2022).
- SGS (2021), “Update: Sweden Proposes Chemical Tax on Clothing and Footwear in 2022”, 3 Mart,
- https://www.sgs.com/en/news/2021/03/safeguards-02621-update-sweden-proposes-chemical-tax-on-clothing-and-footwear-in-2022, (16.08.2022).
- Statens Offentliga Utredninga (2020), “Skatt på modet – för att få bort skadliga kemikalier”, Stockholm.
- TCO Certified (2021), “Hazardous Substances in IT Products a Human Health and Environmental Risk”, https://tcocertified.com/hazardous-substances/, (16.08.2022).
- The Swedish Trade Federation (2020), “Impact Assessment of the Proposed Chemical Tax on Clothes and Footwear”,
- https://www.svenskhandel.se/globalassets/dokument/aktuellt-och-opinion/rapporter-och-foldrar/hallbar-handel/impact-assessment-chemical-tax-on-clothes-and-shoes.pdf, (16.08.2022).
- United States Nuclear Regulatory Commission (2021), “What is a Chemical?”, https://www.nrc.gov/reading-rm/basic-ref/students/science-101/what-is-a-chemical.html, (16.08.2022).
Öz
Hazardous chemicals pose a high risk to both the environment and human health. Hazardous chemicals used in clothing and footwear, which are ubiquitous in human life, damage the skin, and customers are exposed to various health risks due to skin contact, inhalation, or unintentional ingesting of dust released from textile fibers. The ready-made clothing and textile sector, which plays a significant role in the worldwide market and trade system, is currently undergoing a profound transition in response to changing economic conditions and technological advancements. In this context, while the European Union regulates many issues (REACH, CLP, European Green Deal etc.); on the other hand, member states have started to update and change their own legislation in this direction. The European Union has made a significant step toward protecting its citizens' health by restricting the use of toxic chemicals known to cause cancer and reproductive health problems in clothing, textiles, and footwear. As a result, chemical compounds that are carcinogenic, mutagenic, or toxic to reproduction have been banned from being used in the production of everyday clothing, textiles, and footwear over a particular density level. Sweden, a member of the European Union, has taken a significant step forward in this respect by proposing a chemical tax on clothing and footwear, where the positive and negative effects of these chemicals are discussed. The tax in question aims to reduce the risk of exposure or spread of substances harmful to the environment and human health in clothing and footwear, at an effective cost. In this study, which was prepared taking into account both the European Union and Swedish national legislation, the impact of the relevant tax will be discussed which is the impact on sustainability work, with associated consequences for both companies, consumers and the environment.
Anahtar Kelimeler
Kaynakça
- Chemicals in Our Life (2021), “Clothes and Textiles”, https://chemicalsinourlife.echa.europa.eu/clothes-and-textiles, (16.08.2022).
- Chemical Watch (2020), “Sweden Considers Tax on Hazardous Chemicals in Apparel and Footwear”, 9 Nisan, https://chemicalwatch.com/106388/sweden-considers-tax-on-hazardous-chemicals-in-apparel-and-footwear, (16.08.2022).
- Commission Regulation (EU) 2018/1513 of 10 October 2018 Amending Annex XVII to Regulation (EC) No 1907/2006 of the European Parliament and of the Council Concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals
- (REACH) as Regards Certain Substances Classified as Carcinogenic, Mutagenic or Toxic for Reproduction (CMR), Category 1A or 1B. https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32018R1513&from=EN, (16.08.2022).
- Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions Chemicals Strategy for Sustainability Towards a Toxic-Free Environment,
- Brüksel, COM(2020) 667 final, 14.10.2020 https://ec.europa.eu/environment/pdf/chemicals/2020/10/Strategy.pdf, (16.08.2022).
- Council Directive of 27 July 1976 on the Approximation of the Laws, Regulations and Administrative Provisions of the Member
- States relating to Restrictions on the Marketing and Use of Certain Dangerous Substances and Preparations. http://extwprlegs1.fao.org/docs/pdf/eur19367.pdf, (16.08.2022).
- Deloitte (2021), “Chemical Tax-A New Reality for Foreign Sellers and Intermediaries’ Sales to Swedish Consumers”, https://www2.deloitte.com/se/sv/pages/tax/articles/chemical-tax.html, (16.08.2022).
- ECHA-European Chemicals Agency, “Understanding CLP”, https://echa.europa.eu/regulations/clp/understanding-clp, (16.08.2022).
- European Commission (2021a), “Reach Restrictions”, https://ec.europa.eu/growth/sectors/chemicals/reach/restrictions_en, (16.08.2022).
- European Commission (2021b), “Chemicals are Everywhere”, https://ec.europa.eu/environment/chemicals/index_en.htm, (16.08.2022).
- European Commission (2021c), “The EU Takes Action against Hazardous Chemicals in Clothing, Textiles and Footwear”, https://ec.europa.eu/environment/chemicals/news_en.htm, (16.08.2022).
- European Commission (2021d), “A European Green Deal”, https://ec.europa.eu/info/strategy/priorities-2019-2024/european-green-deal_en, (16.08.2022).
- Göker, Cenker (2011), Yönlendirici Vergilendirme, Turhan Kitabevi, Ankara.
- İlter, M. (2015), “Tekstil Üretimi ve Yardımcı Kimyasallar”. TMMOB Kimya Mühendisleri Odası, s.1-52. https://www.kmo.org.tr/resimler/ekler/ae5e4a388eea976_ek.pdf, (16.08.2022).
- Musgrave, R. A. & Musgrave, P. B. (1989), Public Finance in Theory and Practice, 5.Bası, McGraw-Hill International Editions, Singapore.
- Regulation (EC) No 1907/2006 of the European Parliament and of the Council of 18 December 2006 Concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH), Establishing a European Chemicals Agency, Amending Directive 1999/45/EC and Repealing Council Regulation (EEC) No 793/93 and Commission Regulation (EC) No
- 1488/94 as well as Council Directive 76/769/EEC and Commission Directives 91/155/EEC, 93/67/EEC, 93/105/EC and 2000/21/EC. https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32006R1907&from=EN, (16.08.2022).
- SGS (2021), “Update: Sweden Proposes Chemical Tax on Clothing and Footwear in 2022”, 3 Mart,
- https://www.sgs.com/en/news/2021/03/safeguards-02621-update-sweden-proposes-chemical-tax-on-clothing-and-footwear-in-2022, (16.08.2022).
- Statens Offentliga Utredninga (2020), “Skatt på modet – för att få bort skadliga kemikalier”, Stockholm.
- TCO Certified (2021), “Hazardous Substances in IT Products a Human Health and Environmental Risk”, https://tcocertified.com/hazardous-substances/, (16.08.2022).
- The Swedish Trade Federation (2020), “Impact Assessment of the Proposed Chemical Tax on Clothes and Footwear”,
- https://www.svenskhandel.se/globalassets/dokument/aktuellt-och-opinion/rapporter-och-foldrar/hallbar-handel/impact-assessment-chemical-tax-on-clothes-and-shoes.pdf, (16.08.2022).
- United States Nuclear Regulatory Commission (2021), “What is a Chemical?”, https://www.nrc.gov/reading-rm/basic-ref/students/science-101/what-is-a-chemical.html, (16.08.2022).
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Konular | Hukuk |
| Bölüm | Araştırma Makalesi |
| Yazarlar | |
| Yayımlanma Tarihi | 30 Haziran 2023 |
| Gönderilme Tarihi | 17 Ağustos 2022 |
| Kabul Tarihi | 5 Şubat 2023 |
| Yayımlandığı Sayı | Yıl 2023 Cilt: 8 Sayı: 1 |
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