compliance e AEO
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Classificazione doganale, prodotto misto, caratteristiche e proprietà oggettive
Il prodotto misto: come classificarlo? La Corte di Cassazione Sez. V con ordinanza n. 9081 del 10 aprile 2026, esprimendosi in merito alla classificazione del libro puzzle cartonato, ha stabilito che “In tema di classificazione doganale alla luce della nomenclatura combinata di cui all’Allegato 1 del Regolamento (CEE) n. 2658/87, la merce “libro puzzle cartonato”, è un “prodotto misto”, la cui componente essenziale, ai sensi della regola n. 3 b) di interpretazione della Nomenclatura Combinata di cui al citato Allegato I, va individuata nel “puzzle””. Questa ordinanza risponde anche alle seguenti domande: Su cosa si fonda la classificazione doganale? La Corte di Cassazione Sez. V con ordinanza n. 9081 del…
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EUDR compliance. Short check of the updated version of “Frequently Asked Questions Implementation of the EU Deforestation Regulation”. The subjects. Second part
We would share the main questions & answers on the subjects of obligations arising from the EUDR compliance. What happens if a non-EU based operator places a relevant product or commodity on the EU market? Under which circumstances will non-EU based operators have access to the Information System? If a natural or legal person established outside the EU places relevant products on the EU market, according to Art. 7 EUDR the first person established in the Union who makes such products available on the market is deemed to be an operator within the meaning of the Regulation. This means that in this case, there will be two operators within the…
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EUDR compliance. Short check of the updated version of “Frequently Asked Questions Implementation of the EU Deforestation Regulation”. The subjects
We would share the main questions & answers on the subjects of obligations arising from the EUDR compliance. Which actors does the EUDR cover, and where can I find more information about their obligations? The EUDR covers economic actors along supply chains of relevant products listed in Annex I of the Regulation. There are three distinct categories of actors: Operators (sometimes also referred to as “upstream operators”) are natural or legal persons placing a relevant product on the EU market, or exporting from there, for the first time, excluding downstream operators (see Art. 2(15) EUDR). For example: an importer of cocoa beans or a cattle farmer in the EU who…
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EUDR compliance. An updated version of “Frequently Asked Questions Implementation of the EU Deforestation Regulation” on commodities, values and other compliance topics. Second analysis.
You can find below the questions and answers listed by Frequently Asked Questions Implementation of the EU Deforestation Regulation. Is bamboo in scope of the EUDR? What about other products that do not contain or have been made using relevant commodities, but that are listed in Annex I? Products made solely from bamboo are not in scope of the EUDR. Art. 1(1) EUDR defines that for the EUDR the ‘relevant products’ are only those that contain or are made from relevant commodities, amongst them ‘wood’. The definition in Art. 2(2) EUDR also clarifies that for the purposes of the EUDR the HS codes listed in Annex I are only pertinent…
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EUDR compliance. An updated version of “Frequently Asked Questions Implementation of the EU Deforestation Regulation” on commodities, values and other compliance topics. First analysis.
You can find below the questions and answers listed by Frequently Asked Questions Implementation of the EU Deforestation Regulation. These Q&A are divided between this article and another one. What products are included in the Regulation? The Regulation applies only to products listed in its Annex I. Products not included in Annex I are not subject to the requirements of the Regulation, even if they contain relevant commodities in the scope of the Regulation. For example, margarine made from palm oil is not covered by the Regulation. Likewise, products with an HS code not included in Annex I, but which might include components or elements derived from commodities covered by…
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EUDR compliance readiness: a short analysis of the updated version of “Frequently Asked Questions Implementation of the EU Deforestation Regulation”. The land data
Frequently Asked Questions Implementation of the EU Deforestation Regulation” provide with the approach about which to manage the land data. What type of checks may EU Member States Competent Authorities carry out in third countries in case a product is deemed potentially non-compliant with the EUDR? Competent Authorities may conduct field audits in third countries pursuant to Art. 18(2)(e) EUDR, provided that such third countries agree, through cooperation with the administrative authorities of those third countries. It should be noted that the Regulation does not require the EU Member States’ Competent Authorities to consult producing countries if a product is assessed ‘potentially non-compliant’ or ‘non- compliant’. Will Competent Authorities use…
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EUDR compliance readiness: a short analysis of the updated version of “Frequently Asked Questions Implementation of the EU Deforestation Regulation”. The land information
The Frequently Asked Questions Implementation of the EU Deforestation Regulation”about the land information provides with these questions/answers: Should polygons be provided by means of circumference? There is neither an obligation nor a possibility to provide the plot of land information by means of circumference. For plots of land of more than four hectares (for the production of the relevant commodities other than cattle), geolocation has to be provided using polygons (not a unique central point with a circumference) with sufficient latitude and longitude points to describe the perimeter of each plot of land. How should the place of production of mixed goods be declared? The operator needs to declare the…
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EUDR compliance readiness: a short analysis of the updated version of “Frequently Asked Questions Implementation of the EU Deforestation Regulation”. The compliance rules
The Frequently Asked Questions Implementation of the EU Deforestation Regulation updated on April 2026 answer the following questions on the traceability and compliance: What if part of a product is non-compliant? If part of a relevant product is non-compliant, the non-compliant part needs to be identified and separated from the rest before the relevant product is placed on the EU market or exported, and that part may be neither placed on the EU market nor exported. If identification and separation cannot be done, for instance because the non-compliant products have been mixed with the rest, then the whole relevant product is non-compliant as it cannot be guaranteed that the conditions…
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EUDR compliance readiness: A short analysis of the update version of “Frequently Asked Questions Implementation of the EU Deforestation Regulation”.
The “Frequently Asked Questions Implementation of the EU Deforestation Regulation” updated on April 2026 answer the following questions on the traceability: Why and how must operators collect coordinates? (UPDATED) The Regulation requires operators placing covered products on the EU market or exporting them to collect geographic coordinates of the plots of land where the commodities were produced. This does not apply to downstream operators who place on the market or export such products . Traceability to the plot of land (i.e., the requirement to collect the geographic coordinates of the plots of land where the commodities were produced) is necessary to demonstrate that there has been no deforestation at…
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Ostacolo all’esercizio delle funzioni delle autorità pubbliche di vigilanza: un problema per AEO, SOAC e CBAM: il MOG come strumento per monitorare e scoraggiare
Le condotte ascrivibili alle fattispecie previse dall’articolo 2638 del codice civile rappresentano un’insidia per le diverse forme di compliance previste dai seguenti schemi: AEO: perché rappresentano infrazioni gravi che possono minare la dimostrazione dell’osservanza della normativa; SOAC: quando entrerà in vigore questo status richiede che il titolare possa dimostrare il rispetto della normativa e sia privo di specifiche sanzioni; CBAM: il dichiarante CBAM autorizzato presuppone che il richiedente non sia responsabile di gravi infrazioni alla normativa. In particolare, l’articolo 2638 cod. civ. prevede la tutela penale delle funzioni di vigilanza affidate alle autorità pubbliche rispetto a molteplici condotte che ne «ostacolano» l’esercizio (cfr. Sez. 6, n. 17290 del 13/01/2006, Marino,…