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16 May 2023: CBAM enters into force
Today 15 May 2023, the EU regulation 2023/956 of 10 May 2023 establishing a carbon border adjustment mechanism (CBAM) has been published on the Official Journal. Its article 36 lays down that “… This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union…”. It means: 16 May 2023 the mentioned regulation will enter into force.
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Spanish customs and AEO maintenance: the suggestions of Agencia Tributaria
In April 2023, the Spanish Customs (Agencia Tributaria) about the maintenance of the AEO underlined that: It is duty of the AEO authorisation holder to verify that the requirements that were audited by the customs for the concession continue to be fulfilled; This obligation requires: the check of the compliance with procedures or tools established for the management of customs activities; the update of ; to detect non-compliance and irregularities in its operations; taking the necessary corrective measures to resolve such situations; The holder of an AEO authorization has to inform the issuing customs authority without delay of any element arising after the granting of the authorisation which may…
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APEC and AEO recommendations
The APEC (Asia Pacific Economic Cooperation) Sub-Committee on Customs Procedures published the “Manual of Best Practices According to the AEO Benefits Survey Under Pillar 3 WCO SAFE Framework” which: focuses on the cooperation between customs and other government agencies (OGAs) in achieving a balance between trade facilitation and trade security control; The purpose for customs to establish the Authorized Economic Operator Program (AEO) programmes to strive for more facilitation in the rapidly changing digital era for enterprises that meet the AEO standard, attract more enterprises to apply for AEO certification, and make trade more convenient; In terms of the collaborative participation of OGAs, this study (performed in the 2020) puts…
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FLEGT license and customs codes
The FLEGT license is required for the following customs codes: customs code: 4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared. Customs code: 4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood and the like. Customs code: 4406 Railway or tramway sleepers (cross-ties) of wood. Customs code: 4407 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. Customs code: 4408…
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EU,Guyana, forest and trade in timber products
The EU and the Republic of Guyana signed a voluntary parthership on forest law enforcement, governance and trade in timber products. This partnership aims to: provide a legal framework aimed at ensuring that all imports into the Union from Guyana of timber products covered by this Agreement have been legally produced; promote trade in timber products. It requires a FLEGT licence to import the wood originating from Guyana; indeed it lays down that: “…FLEGT licensing scheme establishes a set of procedures and requirements aimed at verifying and attesting, by means of FLEGT licences, that timber products shipped to the Union from Guyana were legally produced. In accordance with Regulation (EC)…
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Accise, compliance 231/01
La delega fiscale, come noto, intende introdurre nel sistema di compliance del Dlgs 231/2001 i reati legati alle accise e imposte di consumo. Alla luce di questa disposizione, le fattispecie, disciplinate dal TUA (d.lgs 504/1995) da considerare sono: articolo 40: “Sottrazione all’accertamento o al pagamento dell’accisa sugli prodotti energetici”; articolo 41: “Fabbricazione clandestina di alcole e di bevande alcoliche”; articolo 42: “Associazione a scopo di fabbricazione clandestina di alcole e di bevande alcoliche”; articolo 43: “Sottrazione all’accertamento ed al pagamento dell’accisa sull’alcole e sulle bevande alcoliche”; articolo 46: “Alterazione di congegni, impronte e contrassegni”; articolo 47: “Deficienze ed eccedenze nel deposito e nella circolazione dei prodotti soggetti ad accisa”; articolo…
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Accise e D.lgs 231
Il disegno di legge “Delega al Governo per la riforma fiscale” prevede l’ampliamento della lista dei “reato presupposto” contenuti nel d.lgs. n. 231 del 2001, che disciplina la responsabilità amministrativa delle persone giuridiche, delle società e delle associazioni, introducendovi gli illeciti in materia di accise, previsti dal Testo unico n. 504 del 1995 (TUA). Si tratta, in altre parole, di una forma di compliance che gioca un ruolo centrale nella gestione dell’AEO.
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European Court of Justice, VAT and device for charging electric vehicles
The Tenth Chamber of the European Court of Justice (ECJ) with its judgement of 20 April 2023 in case C-282 declared that the supply of the devices for recharging electric vehicles and its connected services, from a VAT standpoint, constitute a supply of goods. In particular, the “….Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/162/EU of 22 December 2009, must be interpreted as meaning that a single complex supply which encompasses: – access to recharging devices for electric vehicles (including integration of the charger with the vehicle operating system); – the supply of electricity, within duly adjusted…
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CBAM and exemptions
CBAM (carbon border adjustment mechanism) will not apply to: goods of non-preferential origin (made in) in Switzerland, Liechtenstein, Iceland and Norway; low-value consignments up to EUR 150; certain military imports.
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CBAM approved by the EU Council
On 25 April 2023 the EU Council adopted the CBAM Carbon Border Adjustment Mechanism regulation (togheter with other measures). The vote in the Council is the last step of the decision-making procedure. To enter into force, the regulation will be: signed by the Council and the European Parliament; published in the EU’s Official Journal The other measures adopted are: a) the revision of the ETS Directive; b) the amendment of the MRV shipping Regulation; c) the revision of the ETS Aviation Directive; d) regulation establishing a Social Climate Fund