circular economy
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EU GSP scheme and sustainable development
The European Generalised Scheme of Preferences (GSP) is a framework of customs rules for which, the duties on some goods are removed if imported from vulnerable developping countries. This benefit requires that: To be eligible, the goods must comply with some additional rules: direct trasport, accounting segregation, rules of origin, statement of origin with the mention of rex (registered exporter) in the invoice or other document; It is based on the regulation 978/2012. It is interesting to add that in November 2023 the application of this GSP regulation was extended until December 2027, pending the approval of a reviewed GSP regulation by the European Parliament and the Council of the…
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2024 a New Year of customs challenges
The 2023 has been an year very rich in customs news which will impat on the custom operations and compliance. We would list the following topics already published in our website: CBAM carbon border adjustments mechanism for which it is required to: 1) take into account HS codes;2) supply chain management; 3) special regimes; 4) made in/non-preferential origin; 5) customs value; The European regulantion on f-gases import; The due diligence on some goods (cattle,cocoa,palm oil, rubber, soya, wood,coffee) with specific focus on “deforestation and forest degradation”; The ecodesign, recycle and second life for batteries manufactured and imported into the EU; The free trade agreement with the New Zealand; The free…
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PEM an update
One of the more important FTA of the EU is, of course, the Pan-Euro-Mediterranean (PEM) Convention on preferential rules of origin. This agreement established: a) a common framework of rules of origin; b) cumulation. It involves from a side the EU and from the other one the following 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. On 7 December 2023, the PEM Joint Committee adopted the new and modernised rules of origin that aims…
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EU,UK,TCA electric accumulators and electrified vehicles
The proposal (COM/2023/950 final) for a Council decision “…on the position to be taken on behalf of the European Union in the Partnership Council established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part as regards the transitional product-specific rules for electric accumulators and electrified vehicles…” has been published. In particular, the decision aims to adopt of a decision to amend the transitional product-specific rules for electric accumulators and electrified vehicles in Annex 5 of the EU-UK Trade and Cooperation Agreement (TCA) to: extend the…
- accise e imposte di consumo, circular economy, compliance e AEO, energie rinnovabili, free trade agreement
EU-Chile modernized free trade agreement
On 4 December 2023, the European Council adopted: Advanced Framework Agreement (AFA) about: health, the environment, climate change, ocean governance, energy, tax, education and culture, labour, employment and social affairs, science and technology and transport; interim Trade Agreement (iTA) on raw materials and clean fuel such as lithium, copper and hydrogen, which are crucial for the transition to the green economy. Both the agreements with Chile constitute an updated version of the EU-Chile Association Agreement currently in place. Nadia Calviño declared: “…The EU-Chile Trade Agreement will reinforce the EU’s open strategic autonomy and economic security, strengthening the resilience of supply chains and diversifying imports of key inputs for the green…
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Customs special regimes, AI, circular economy and compliance: the challenges
On 30 November 2023 the DG TAXUD published the guidance “Special procedures for MSs and Trade -Title VII UCC” number of reference TAXUD/A2/SPE/2016/001-Rev 21-EN. In this document, the EU working group, according to article 210 UCC, checks and analyzes the customs procedures with economic impact (CPEI) also called eitther “Special Procedures” or “special regimes”. The main categories are Storage which covers customs warehouse and free trade zones Specific use. In this category, the temporary admission and the end use authorization fall. Processing which means inward processing relief and outwards processing relief The common framework of these special procedures is Authorization: the authorisation which is a favourable decision with a maximum…
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Cumulo giuridico, proporzionalità della sanzione e compliance doganale: circolare 25/2023 agenzia delle dogane e monopoli
La circolare n.25 emessa dall’Agenzia delle dogane e monopoli in data 29 novembre 2023 con protocollo n.713699/RU su come si deve applicare e interpretare l’articolo 303 del TULD (testo unico legge doganale) in caso di “…quantificazione delle sanzioni irrogabili in caso di “dichiarazioni con più singoli”…”. Tale atto di prassi nasce dalle seguenti esigenze: “…“Il principio generale del divieto di compensazione tra diverse dichiarazioni doganali (e in genere fiscali) sussiste anche con riguardo (non a una pluralità di dichiarazioni, ma) ai singoli fatti dichiarati all’interno di ciascuna di esse e, in particolare, a ciascun “singolo” di cui essa è composta” ed ancora “…Nell’attuazione delle indicazioni contenute nella citata nota…
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Free trade agreement New Zealand-EU approved by European Parliament
On 22 November 2023 the European Parliament approved the free trade agreement between the EU and New Zealand. Now, before entering into force, this agreement should be approved by all the Member states parliaments. As declared: “…“Today is a good day for the EU and global rule-based trade. Our vote is a very clear signal of our commitment to negotiating new EU free trade agreements, of which we have seen too few in this parliamentary term. While we live at different ends of the world, the EU and New Zealand are close, trusted, reliable and like-minded partners. Together, we are driving global rules-based trade forward against the backdrop of a…
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The preferential origin, free trade agreements and customs compliance: an up-to-date overview
The judgment of the IV Chamber of the European Court of Justice C‑653/22 released on 23 November 2023 recalls that the origin is an obligation of the importer/economic operator which is required to managet it by taking a specific and professional care. The customs origin could be non-preferential and preferential one. The mentioned case law gives us the chance to go deeper with an up-to-date overview of the preferential origin. The preferential origin is an important “status” (quality) of the goods which are imported or exported from/to the European Union. For this reason, it is important to share and explain some points of the European Union Guidance on the preferential…
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AEO, svincolo della merce prima dei controlli: nuova circolare delle dogane
La circolare 23/2023 dell’Agenzia delle Dogane e Monopoli ricorda che: “…L’articolo 194 del Reg. (UE) 952/2013 (CDU), al paragrafo 1, stabilisce che le autorità doganali procedono allo svincolo delle merci non appena le indicazioni contenute nella dichiarazione in dogana sono state verificate oppure accettate senza verifica, sempre che siano soddisfatte le condizioni per il vincolo delle merci al regime indicato e sempre che siano state applicate le eventuali restrizioni e le merci non formano oggetto di divieti…” ed ancora “…Il secondo periodo del paragrafo 1 del citato articolo 194, stabilisce che si procede allo svincolo anche quando la verifica non può essere ultimata entro un termine ragionevole e la presenza…