• compliance e AEO,  made in

    Made in and the substantial working: the point of view of European Court of Justice

    The European Court of Justice in its judgment C-Case C‑210/22 released on 21 September 2023 declares that, in the determination of the made in,  apart the type of rule of origin for non-preferential origin calculation,  it is important to check if a substantial transformation has been performed . Indeed, processing or working operations may still be substantial when that processing or working brings a clear qualitative change to the product. This a very interesting judgement that can provide support in the ongoing management of the AEO. The European legal framework is made by the following pillars: the Guidance on non-preferential rules of origin (March 2022) TAXUD; the regulations currently in force…

  • circular economy,  compliance e AEO,  made in

    CBAM: EU information guide for importer of steel and iron

    The EU Commission published the “CBAM information guide for importer of steel and iron” where: Explains that “…importer must report quarterly on the quantities of steel and iron goods you import into the EU, and the greenhouse gas emissions released as they were produced (embedded in those goods); Recalls that “…any monetary payments until 2026, from which point the importer or his customs representative will be expected to buy and surrender CBAM certificates corresponding to the quantity of embedded emissions in the goods…”; Provides this checklist: Lists the following key points for the reporting activity: a) The quantity of steel and iron in the scope of CBAM being imported to…

  • accise e imposte di consumo,  compliance e AEO,  made in

    CBAM: EU information guide for importer of hydrogen

    The EU Commission published the “CBAM information guide for importer of hydrogen” where: Explains that “…importer must report quarterly on the quantities of hydrogen goods you import into the EU, and the greenhouse gas emissions released as they were produced (embedded in those goods); Recalls that “…any monetary payments until 2026, from which point the importer or his customs representative will be expected to buy and surrender CBAM certificates corresponding to the quantity of embedded emissions in the goods…”; Provides this checklist: Lists the following key points for the reporting activity: a) The quantity of hydrogen in the scope of CBAM being imported to the EU during the previous quarter;…

  • circular economy,  compliance e AEO,  made in

    CBAM: EU information guide for importer of fertilizers

    The EU Commission published the “CBAM information guide for importer of  fertilizers” where: Explains that “…importer must report quarterly on the quantities of fertilizer goods you import into the EU, and the greenhouse gas emissions released as they were produced (embedded in those goods); Recalls that “…any monetary payments until 2026, from which point the importer or his customs representative will be expected to buy and surrender CBAM certificates corresponding to the quantity of embedded emissions in the goods…”; Provides this checklist: Lists the following key points for the reporting activity: a) The quantity of FERTILIZER in the scope of CBAM being imported to the EU during the previous quarter;…

  • circular economy,  compliance e AEO

    CBAM: EU information guide for importer of electricity

    The EU Commission published the “CBAM information guide for importer of  electricity” where: Explains that “…importer must report quarterly on the quantities of electricity goods you import into the EU, and the greenhouse gas emissions released as they were produced (embedded in those goods); Recalls that “…any monetary payments until 2026, from which point the importer or his customs representative will be expected to buy and surrender CBAM certificates corresponding to the quantity of embedded emissions in the goods…”; Provides this checklist: Lists the following key points for the reporting activity: a) The quantity of electricity in the scope of CBAM being imported to the EU during the previous quarter;…

  • circular economy,  compliance e AEO,  made in

    CBAM: EU information guide for importer of cement

    The EU Commission published the “CBAM information guide for importer of cement” where: Explains that “…importer must report quarterly on the quantities of cement goods you import into the EU, and the greenhouse gas emissions released as they were produced (embedded in those goods); Recalls that “…any monetary payments until 2026, from which point the importer or his customs representative will be expected to buy and surrender CBAM certificates corresponding to the quantity of embedded emissions in the goods…”; Provides this checklist: Lists the following key points for the reporting activity: The quantity of cement products (in tonnes) in the scope of CBAM being imported to the EU during the…

  • circular economy,  compliance e AEO,  made in

    CBAM: EU information guide for importer of aluminum

    The EU Commission published the “CBAM information guide for importer of aluminum” where: Explains that “…importer must report quarterly on the quantities of aluminium goods you import into the EU, and the greenhouse gas emissions released as they were produced (embedded in those goods); Recalls that “…any monetary payments until 2026, from which point the importer or his customs representative will be expected to buy and surrender CBAM certificates corresponding to the quantity of embedded emissions in the goods…”; Provides this checklist: https://europa.eu/!nF6C6q; Lists the following key points for the reporting activity: a) The quantity of aliminium products (in tonnes) in the scope of CBAM being imported to the EU…

  • circular economy,  compliance e AEO

    CBAM, operator, installation ouside EU and carbon price

      Does the operator of installation pay a carbon price in his own jurisdiction? According to Guidance document on CBAM implementation for installation operators outside the EU: “… To ensure similar treatment between installations in the EU ETS and in other countries, a carbon price due in the country where a CBAM good is produced will allow for a reduction in the CBAM obligation in the definitive period from 2026 onwards….” The operator has to ensure that he includes information on carbon pricing in the monitoring methodology.

  • compliance e AEO

    CBAM guidance for operators and installations outside the EU

    As we know, since the 1 October 2023  is entered into force the Carbon Border Adjustment Mechanism – CBAM. By means of Guidance document on CBAM implementation for installation operators outside the EU, EU gives some suggestions to the operators of installations outside the European Union. In particular, the Guidance document on CBAM implementation for installation operators outside the EU provides some practical guidelines to the operation of installations outside the European Union. Question n.1 : Are you an operator of an installation producing “CBAM goods”? To answer, the operator has to check: a) the goods produced and exported to EU ( cement, iron and steel, aluminium and some chemical…