circular economy,  compliance e AEO,  valore in dogana

Binding value information, EU: new tool for compliance, circular economy and environmental goods

Febbraio 12, 2024 /

From 1 December 2027  the economic operator can apply for the BVI (binding value information) which is a custom decision on controversional and unclear aspects of the customs value of goods imported.

In general, the decisions relating to binding information (origin, customs classification or value-for the future) aim at setting up a transparent and formal process whereby exporters and importers can apply for and obtain in advance, from the customs authorities, binding decisions on the customs treatment to be given to imported or exported goods.

In the EU, a decision relating to binding information taken by one Member State is valid in all Member States, and binding on its holder as on the customs authorities.

The main benefit of such decisions for the holder is the legal certainty that the operations covered by the decision will be treated by the customs authorities, at the moment of the importation or exportation of the goods, in accordance with that decision.

In particular, the draft of EU Regulation 5831/24 of EU Council approved and adopted on 25 January 2024 lays down that: “…a  new Article 18a should be introduced into Delegated Regulation (EU) 2015/2446, to identify customs valuation as a case for decisions relating to binding information, to define the material scope of such decisions, to indicate situations in which an application for a BVI decision is not to be accepted, and to establish their binding character with respect to both the customs authorities and the holder of the decision, as well as their period of validity, through provisions similar to the ones applicable to BTI and BOI decisions, pursuant to Article 33 of Regulation (EU) No 952/2013…”.

The text of the new article 18 a of EU regulation 2015/2446 is: “…1. Customs authorities shall, upon application, take decisions relating to binding valuation information (‘BVI decisions’), providing the appropriate method of customs valuation or criteria, and the application thereof, to be used for determining the customs value of goods under particular circumstances.

Such an application shall not be accepted in any of the following circumstances:

(a) where the application is made, or has already been made, at the same or another customs office, by or on behalf of the holder of a decision in respect of goods under the same circumstances determining the customs value;

(b) where the application does not relate to any intended use of the BVI decision or any intended use of a customs procedure.

  1. BVI decisions shall be binding, only in respect of the determination of the customs value of the goods:

(a) on the customs authorities, as against the holder of the decision, only in respect of goods for which customs formalities are completed after the date on which the decision takes effect;

(b) on the holder of the decision, as against the customs authorities, only with effect from the date on which he or she receives, or is deemed to have received, notification of the decision.

  1. BVI decisions shall be valid for a period of three years from the date on which the decision takes effect.
  2. For the application of a BVI decision in the context of a particular customs procedure, the holder of the decision shall be able to prove that the goods in question and the circumstances determining the customs value correspond in every respect to the circumstances described in the decision.’

(3) Article 19(3) is deleted;

(4) in Article 20(1), the first subparagraph is replaced by the following:

‘Where the Commission notifies the customs authorities that the taking of a decision relating to binding information is suspended in accordance with Article 34(10), point (a), of the Code, for BTI and BOI decisions, or in accordance with Article 20a(7), point (a), for BVI decision, the time-limit for taking the decision referred to in Article 22(3), first subparagraph, of the Code shall be further extended until the Commission notifies the customs authorities that the correct and uniform tariff classification, determination of origin or determination of customs value is ensured.’…”.

A part the new articles and regulations, it is interesting to filter the value binding information throught the:

  1. Customs compliance-AEO aspects : the BVI should improve the compliance of the economic operators to the value which, with  the origin and customs classification, is one of the main pillars of the customs obbligation. Indeed, the point n.1.3.3 of the SAQ (self assessment questionnaire) provides that: “…a) How and by whom is the customs value established? b) What quality assurance measures do you take to ensure that the customs value is correctly established (e.g. checks, plausibility checks, internal working instructions, regular training, other means)? c) Do you regularly monitor the effectiveness of your quality assurance measures? d) Do you keep notes on these quality assurance measures?…” and in the explanations notes, at the point n.2.6-customs routines, it is stated that “…implement formal procedures to manage/follow each customs activity and formalise specific clients (classification of goods, origin, value, etc.). These procedures are intended to ensure the continuity of customs department in case of the absence of assigned staff; use Binding Tariff Information (BTI) that set the duties and import taxes and applicable regulations (sanitary, technical, trade policy measures, etc.); use BOI which provides the administration’s advice on: the origin of the product you want to import or export, especially when the various stages of production have taken place in different countries; whether or not to receive preferential treatment under a convention or international agreement; setting up formal procedures for the determination and the declaration of customs value (valuation method, calculation, boxes of the declaration to fulfil and documents to produce); implement procedures for notification of any irregularities to customs authorities…”; these recommendation, from the 2027, should contain also the references to the BVI.
  2. Circular economy and good environmentally sensistive: according to the WCO recommendations, it is very important to set up and enforce new regulations on the implications of the new environmental policies have on the production of goods. The most relevant points can be: the royalties management; know how; trasfer pricing policies; research and development costs; servification of goods; environmentally preferable products.