• accise e imposte di consumo,  circular economy,  compliance e AEO

    Gestione del deposito fiscale e accise

    Il decreto del Ministero dell’economia e finanze del 17 maggio 2023 pubblicato in data 29 maggio 2023 recante le “Modalita’ attuative dell’articolo 23, comma 12, del Testo unico delle disposizioni legislative concernenti le imposte sulla produzione e sui consumi e relative sanzioni penali e amministrative” prevede  che: il comma 4 dell’articolo 23 del TUA (decreto legislativo  26 ottobre 1995, n. 504) prevede che: “…il deposito debba effettuare forniture di prodotto in esenzione da accisa o ad accisa agevolata o trasferimenti di prodotti energetici in  regime  sospensivo  verso  Paesi  dell’Unione  europea ovvero esportazioni verso Paesi non appartenenti all’Unione  europea, in misura complessiva pari ad almeno il 30 per cento del totale…

  • Uncategorized

    EU Parliament, circular economy and import export flow

    On 25.04.2023 the EU Parliament published a short report about the circular economy where it is stated that: “…The circular economy is a model of production and consumption, which involves sharing, leasing, reusing, repairing, refurbishing and recycling existing materials and products as long as possible. In this way, the life cycle of products is extended…”. Moreoever, this report, about the need of reduction of  raw material dependence, hilights that The world’s population is growing and with it the demand for raw materials. However, the supply of crucial raw materials is limited; Finite supplies also means some EU countries are dependent on other countries for their raw materials. According to Eurostat,…

  • compliance e AEO,  valore in dogana

    Customs classification, parts and European Court of Justice

    The European Court of Justice Chamber X with case n.725/21 of 9.03.2023 , stated that: in the customs nomenclature there is not a definition of ‘part’ ; part does not cover items which are not indispensable, for the completed good, to fulfil its function. It is useful to share the following points of the judgement: “….in accordance with General Rule 1 for the interpretation of the CN, the tariff classification of goods is determined according to the terms of the headings and section or chapter notes of that nomenclature. In the interests of legal certainty and ease of control, the decisive criterion for the tariff classification of those goods must…

  • free trade agreement

    FTA between UK and Australia: a short update

    In the official website of the Australian Trade Department it is stated that: “…During his visit to the United Kingdom, Prime Minister Anthony Albanese announced 31 May as the date of entry into force of the Australia-United Kingdom Free Trade Agreement (A-UKFTA), following the expected completion of UK domestic processes…”; this statement is alligned with the HMRC website for which: “…These are the trade agreements that businesses can use soon, but that are not yet in force. Once an agreement is reached, it is signed and then scrutinised by Parliament. Following this, the agreement can then be ratified. Only when this is complete, and any implementing legislation has been passed,…

  • circular economy,  compliance e AEO

    Plastic Pollution, Joint Ministerial Statement INC-2 and customs compliance

    On 26.05.2023 the Intergovernmental Negotiating Committee (INC-2) to develop a legally binding instrument on plastic pollution, including in the marine environment released a  Joint Ministerial Statement INC-2 whose points are: This committee calls for the overarching objective of the treaty to be to end plastic pollution from all sources to protect the environment and human health. Reinforcement of commitment to ending plastic pollution by 2040; Development of common legally binding obligations and control measures for Parties to the treaty, and to cooperate with stakeholders and other partners to ensure alignment of efforts with the objective and approaches of the treaty, in order to end plastic pollution; binding provisions in the…

  • accise e imposte di consumo,  circular economy,  compliance e AEO,  energie rinnovabili

    Plastic Pollution, Joint Ministerial Statement INC-2 and customs compliance

    On 26.05.2023 the Intergovernmental Negotiating Committee (INC-2) to develop a legally binding instrument on plastic pollution, including in the marine environment released a  Joint Ministerial Statement INC-2 whose points are: This committee calls for the overarching objective of the treaty to be to end plastic pollution from all sources to protect the environment and human health. Reinforcement of commitment to ending plastic pollution by 2040; Development of common legally binding obligations and control measures for Parties to the treaty, and to cooperate with stakeholders and other partners to ensure alignment of efforts with the objective and approaches of the treaty, in order to end plastic pollution; binding provisions in the…

  • circular economy,  compliance e AEO,  free trade agreement,  made in,  valore in dogana

    European Union, circular economy and customs compliance

    The report “Squaring the Circle. Policies from Europe’s Circular Economy Transition” published in December 2022 by the  highlights (among other thinks) the following peculiarities of the European circular economy: The private sector is playing a crucial role in the enforcement of the circular economy with its trade and environmental policies; Customs controls on the ecodesign compliance of the products (like the batteries). Indeed: “…New policy proposals are shifting the focus upstream toward more sustainable and circular products. With the proposal for a new Ecodesign for Sustainable Products Regulation (ESPR) published in March 2022, the EC has presented a framework that will allow it to regulate circularity requirements for almost all…

  • circular economy,  compliance e AEO

    CBAM ,climate mitigation, Q&A

    The European Commission released on 10.05.2023 a memo with “Questions and Answers: Carbon Border Adjustment Mechanism (CBAM)”. In this documenti t is analysed the following topic: “…How will you engage with third countries and industry going forward?…”.  The answer is that: “… When preparing the CBAM proposal, the Commission already consulted stakeholders widely, both through an open public consultation and more targeted consultations. In addition, the Commission engaged in extensive bilateral consultations with public authorities in EU and non-EU countries, business associations, individual companies and NGOs. Targeted consultations were also undertaken with senior managers and associations from the basic materials sectors, manufacturers, NGOs and policymakers. During this transition period we…

  • circular economy,  compliance e AEO,  energie rinnovabili,  free trade agreement

    Classification, green goods and Customs reform

    On 17.05.2023 the EU Commission released the communication “ Customs reform: Taking the Customs Union to the next level” COM(2023) 257 final. This communication underlines that: “…the EU should take a leading role in developing a global green customs policy…” and “…There are several areas in which global customs can support environmental objectives. Besides greening customs administrations themselves41, modernising the classification of goods in line with the objectives of the twin transitions should be part of the ongoing strategic review of the harmonised system convention. Options for greening the harmonised systems (HS) classification range from issuing lists of environmental goods, to changing the structure of the HS, or even alterations…

  • circular economy,  compliance e AEO,  free trade agreement

    EU Customs Reform: AEO, environment, simplifications and digitalization

    On 17.05.2023 the EU Commission released the communication “ Customs reform: Taking the Customs Union to the next level” COM(2023) 257 final. This interesting document starts with a short message of Ursula von der Leyen for which “…It is time to take the Customs Union to the next level, equipping it with a stronger framework that will allow us to better protect our citizens and our Single Market. I will propose a bold package for an integrated European approach to reinforce customs risk management and support effective controls by the Member States…”.   The three principles on which is based the reform of the european customs are: An efficient Customs…