accise e imposte di consumo,  compliance e AEO,  energie rinnovabili

CBAM some customs implications

Marzo 9, 2023 /

As already indicated, on October 2023 will partially enter into force the CBAM (carbon border adjustment mechanism), according to article 36 paragraph 3 of the “Proposal for a regulation of the European Parliament and of the Council establishing a carbon border adjustement mechanism (COM(2021)0564 – C9-0328/2021 – 2021/0214(COD))” published on 8.02.2023 for which“…(a) Articles 5 and 17 shall apply from 31 December 2024. (b) Articles 2(2), 4, 6, 7, 8, 9, 14, 15, 16, 19, 20, 21, 22, 23, 24, 25, 26, 27 and 31 shall apply from 1 January 2026. (c) Articles 33, 34 and 35(1), (2), (3), (4), (6) and (7) shall apply until 31 December 2025…”.

From a customs point of view, we would like to highlight that:

  • The customs classification will play an important role to well identify the goods;
  • The imported goods will be qualified also by their intrinsic customs value (according to EU Reg. 2015/2446);
  • To own the status of authorized importer/declarant the economic operator has to meet with some criteria very similar to the ones required by AEO ( financial solvency; no serious fines for infringements of customs and tax regulations);
  • The obligation of certify the quality and quantity of “embedded gas” in the imported good will cover also the final products cleared in EU under an inwards process relief;
  • CBAM is classified as one of the “EU financial interests”. It means that the economic operator-as already did for the customs duties- has to implement internal procedure about how to avoid frauds and infringements (the legal reference is the EU directive 2017/1371 of 5.7.2017)

The CBAM seems to require the same approach of the AEO:

a) monitor the processes ( not only when the problems occur but also after the their solution); b) record the fines, needs and problems;

c) enforce, inside the company structure, the regulations;

d) act proactively and share problems and solutions with colleagues;

e) keep people informed.