circular economy,  compliance e AEO

CBAM, customs compliance and AEO: for a deeper analysis

Febbraio 28, 2023 /

 

The proposal of regulation on CBAM (Carbon border Adjustment Mechanism) at its article n.5 lists the requirements that should be meet to become an “authorized declarant” and, in other words, the owner of a specific authorization.

In particular, the mentioned article:

  1. Specifies that the authorization must be released before the lodgment of the customs declaration. Only for the import of electricity is provided a derogation;
  2. The application for an authorization has to include: 1) name, addresses and contact information; 2) EORI number; 3) main economic activity carried out in the Union; 4) certification that the declarant is not subject to an outstanding recovery order for national tax debts; 5) estimated monetary value and volume of imports of goods to the customs territory of the Union by the type of goods, for the calendar year during which the application is submitted and for the following calendar year; 6) ) names and contact information of the persons on behalf of whom the declarant is acting.

Then, there are other two requirements that are very aligned to article 39 (about the criteria of AEO) of Union customs Code (UCC) which are:

  • “…declaration on honour that the declarant was not involved in any serious infringements or repeated infringements of customs legislation, taxation rules and market abuse rules during the five years preceding the year of the application, including that it has no record of serious criminal offences relating to its economic activity…”.Regarding this point, the EU Guidelines on AEO (TAXUD/B2/047/2011 –6) mention the need of “…record of compliance with customs legislation and taxation rules, including no record of serious criminal offences relating to the economic activity of the applicant…”;
  • “…information necessary to demonstrate the declarant’s financial and operational capacity to fulfil its obligations under this Regulation and, if decided by the competent authority on the basis of a risk assessment, supporting documents confirming that information, such as the profit and loss account and the balance
    sheet for up to the three last financial years for which the accounts were closed    …”. In the EU Guidelines (TAXUD/B2/047/2011 –Rev.6)it is required “…proven financial solvency…”.