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CBAM and EU traditional own resources
It is interesting to underline that the CBAM is actualy an EU own traditional resourse. It implies that the authorized importer has to implement internally any system of control and management able to avoid any infringement to the EU directive on financial interest n.2017/1371. In other words, the importer has to develop controls and monitoring based on the AEO/trade compliance approach. The EU (in “The next generation of EU own resources: Questions and Answers”) stated that: “…The carbon border adjustment mechanism (CBAM) will ensure that products imported from outside the EU incur costs for their CO2 emissions aligned with EU products that are currently subject to the EU Emissions Trading…
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Accise: chiarimenti su destinatario e speditore certificato
La circolare 3 dell’Agenzia delle Dogane e Monopoli del 3 febbraio 2023 specifica che: “…Il destinatario certificato è il soggetto abilitato a ricevere presso il deposito di cui ha la disponibilità, nell’esercizio della sua attività economica, prodotti sottoposti ad accisa immessi in consumo in altro Stato membro e consegnati per scopi commerciali nel territorio dello Stato…”. Aggiunge che il destinatario certificato deve: Essere in possesso di un deposito autorizzato o registrato; Avere una preventiva autorizzazione; Avere un’area dedicata ai prodotti che riceve; Tenere una contabilità riservata a tali prodotti; Notificare entro 24 l’arrivo della merce scortata da e-DAS unionale; Prestare garanzia al 100% dell’accisa dovuta; Iscrivere il suddetto…
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CBAM, customs classification and HS code
Which are the goods covered by the CBAM? The Annex I of the regulation (proposal) lists the main categories of goods with the HS codes and the greenhouses gases related. The list, below summarized, recalls the main role played by the customs classification which is one of the three pillars (with value and origin) of the customs obligation. In other words, we have to take care of our classification becuase: a) we risk infrigement of CBAM rules; b) reduce our “reliability” (if AEO). We have to: a) monitor the internal process of customs classification; b) check the customs classification made in our behalf by other entities; c) discrepancies and audit…
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CBAM, authorized declarant and CBAM declaration
The authorized declaranti is obliged to perform a CBAM declaration which has to contain the following: (a) the total quantity of each type of goods imported during the calendar year preceding the declaration, expressed in megawatt hours for electricity and in tonnes for other goods; (b) the total embedded emissions, expressed in tonnes of CO2 emissions per megawatt-hour of electricity or for other goods per tonne of emissions per tonne of each type of goods; (c) the total number of CBAM certificates corresponding to the total embedded emissions. Finally pay attention to the fact that if the imported goods are processed products resulting from the inward processing procedure the authorised…
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CBAM, customs compliance and AEO: for a deeper analysis
The proposal of regulation on CBAM (Carbon border Adjustment Mechanism) at its article n.5 lists the requirements that should be meet to become an “authorized declarant” and, in other words, the owner of a specific authorization. In particular, the mentioned article: Specifies that the authorization must be released before the lodgment of the customs declaration. Only for the import of electricity is provided a derogation; The application for an authorization has to include: 1) name, addresses and contact information; 2) EORI number; 3) main economic activity carried out in the Union; 4) certification that the declarant is not subject to an outstanding recovery order for national tax debts; 5)…
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Oneri generali sistema elettrico (OGSE): alcune riflessioni
Gli oneri generali del sistema elettrico (OGSE) sono “componenti tariffarie il cui gettito, di natura parafiscale, è destinato alla copertura di costi relativi ad attività di interesse generale per il sistema elettrico” (come indicato dal Documento di consultazione AEEGSI [ARERA] 255/2016/R/eel del 24 maggio 2016). Finanziano il mantenimento del sistema elettrico nazionale ed evitano l’impiego di risorse proprie dello Stato. In particolare, gli OGSE generano un gettito trasferito a: CSEA (Cassa per i servizi energetici e ambientali); GSE (Gestore servizi energetici). Vengono raccolti attraverso la bolletta elettrica e versati secondo i seguenti componenti: ASOS: oneri generali relativi al sostegno delle energie da fonti rinnovabili e alla cogenerazione CIP 6/92, in…
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The next scenario after Cotonou agreement
Scheduled to expire on 29 February 2020, the application of the Cotonou agreement is extended until 30 June 2023, unless the new Agreement ( the OACPS-Organization of African, Caribbean and Pacific States in partnership with the EU) enters into force or is provisionally applied before that date. The article 50, paragraph 4 of the mentioned agreement lays down that “…The Parties, bearing in mind the need for building on their existing preferential trade arrangements and Economic Partnership Agreements (EPAs) as instruments of their trade cooperation, recognise that cooperation shall primarily be strengthened to support concrete implementation of those existing instruments…”. These EPAs with EU establish a trade system of unilateral…
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Recap of the EU free trade agreements with REX
the REX system is a single system (enrolement in the European register) for self-certify the preferential origin. It is applied in different unilateral (generalised preferences system), bilateral or multilateral preferential trade arrangements between the EU has with third countries. For what it concers the free trade agreements we can recall that REX is required in the following trade flows: Canada (CETA), UK (TCA-trade cooperative agreement), Japan , Vietnam (EVFTA), Ivory Coast, Ghana, Mauritius, Seychelles, Comoros Zimbabwe, Madagascar, Nouvelle Caledonie, Nouvelle Polinesie, Saint Pierre et Miquelon.
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AEO and CBAM: the next steps of the European green customs
The carbon border adjustment mechanism aiming to fight the import of goods (e.g steel) which do not comply with the EU criteria of sustainability enter into force on 1.10.2023. In this interesting to recall that according to article 36 paragraph 3 of the in 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“…(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)…
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Pan-Euro-Mediterranean (PEM) Convention and trade opportunities: an update
The Pan-Euro-Mediterranean (PEM) Convention on preferential rules of origin established: a) common rules of origin; b) cumulation among the PEM Contracting parties: the EU, Switzerland, Norway, Iceland, Liechtestein, Egypt, Tunisia, Algeria, Morocco, Israel, Palestinian Authority of the West Bank and the Gaza Strip, Syria, Lebanon, Jordan, Türkiye, the Faroe Islands, the Republic of Moldova, Georgia, Ukraine, Serbia, Montenegro, Bosnia Herzegovina, North Macedonia, Albania. The aim of this free trade area is to facilitate trade and integrate the supply chains within the zone; in this context the SME (small medium enterprises) can enjoy the interesting benefit. In a nutshel: a SME (and in general any economic operator) can export from one…