Under Regulation (EU) No 660/2014, EU Member States have to establish inspection plans for waste shipment inspections by 1st January 2017, in order to ensure the necessary capacity for inspections and effectively prevent illegal shipments. This guidance document, drafted by an IMPEL project team on the basis of national experiences, a survey and intensive discussions with regulators from participant countries and other experts, explains the essential elements of a waste shipment inspection plan and the underlying risk assessment, describes best practices and offers a range of tools that may be useful for the authorities that have to develop an inspection plan.