compliance e AEO
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Binding value information, EU: new tool for compliance, circular economy and environmental goods
From 1 December 2027 the economic operator can apply for the BVI (binding value information) which is a custom decision on controversional and unclear aspects of the customs value of goods imported. In general, the decisions relating to binding information (origin, customs classification or value-for the future) aim at setting up a transparent and formal process whereby exporters and importers can apply for and obtain in advance, from the customs authorities, binding decisions on the customs treatment to be given to imported or exported goods. In the EU, a decision relating to binding information taken by one Member State is valid in all Member States, and binding on its holder…
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AEO, compliance, diligenza qualificata e formazione
La conoscenza della normativa doganale e degli scambi internazionali rappresenta un pilastro dell’AEO. La conoscenza normativa è un requisito dell’affidabilità dell’operatore economico: se una struttura aziendale non possiede un’adeguata consapevolezza del contesto legislativo in cui opera non può agire con diligenza qualificata nell’adempimento delle obbligazioni doganali e nel garantire l’osservanza della normativa. L’AEO è, infatti, l’unica autorizzazione doganale capace di incidere sulla qualificazione soggettiva dell’operatore economico e viene rilasciata attraverso un audit che analizza tutti gli aspetti afferenti direttamente ed indirettamente all’adempimento puntuale ed esatto dell’obbligazione doganale. Infatti, le altre autorizzazioni consentono il godimento del diritto a destinare i beni a dei regimi economici speciali oppure, dopo un’istruttoria, consentono di…
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Supremazia diritto unionale, contraddittorio e normativa doganale: il termine per le osservazioni di 30 giorni e non 60
L’agenzia delle dogane e monopoli con la circolare n.2/2024 del 17 gennaio 2024 espone delle considerazioni in merito al “contraddittorio nelle procedure di controllo della dichiarazione dogane…” e fornisce dei “…chiarimenti a seguito delle modifiche allo statuto dei diritti del contribuente introdotte dal D.lgs n.219 del 2023…” . In particolare, ha affermato che il termine di 60 giorni per presentare osservazioni previsto dall’articolo 6 bis del decreto legislativo 30 dicembre 2023, n. 219 non si applica al contraddittorio di natura doganale. Infatti, la prima norma sopra citata prevede che: “…1. Salvo quanto previsto dal comma 2, tutti gli atti autonomamente impugnabili dinanzi agli organi della giurisdizione tributaria sono preceduti, a…
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WCO, customs classification, green and circular economy: will the customs classification able to support the environment protection?
The WCO published its interim report “Explanatory study on a possible strategic review of the harmonized system (HS)” . This is the result of a survey performed among the economic operator. The explanatory study will be checked, in the following analysis, from a environmental point of view. This is the reason for which, i t will be added a point of the fuels from marine plastic littering. The WCO experts try to understand the questions to be answered and outline the main concepts About the answers, it is possible to list the following ones: How to classify the goods which are environmentally sensistive? How to classify goods considering also the…
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Aid of State, hydrogen, PNRR and Italian Scheme
The European Commission has approved the Italian scheme to support investments for the use of hydrogen in industrial processes. This approval is encompassed into the public policy aiming to foster the green transition towards a net-zero economy, in compliance with the Green Deal Industrial Plan. It is declared in the press release published on 30 January 2024 “…Approved €550 million Italian State aid scheme to support investments for the use of hydrogen in industrial processes to foster the transition to a net-zero economy…”. The EU Commission, indeed, considered the Italian scheme is necessary, appropriate and proportionate to accelerate the green transition and facilitate the development of certain economic activitiesrequired for…
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CBAM questions & answers: last updated on 31 January 2024
On 31 January 2024 EU Commission published the last version of “ Carbon Border Adjustment Mechanism (CBAM) Questions and Answers” already released on the 23 January. In particular, the new topics are: QUESTION n.11. Does the CBAM apply to packaging? ANSWER: “…The CBAM reporting obligation applies if the CN code of the packaging is given in the customs declaration and is covered by Annex I to the CBAM Regulation…” QUESTION 12: Does the CBAM apply to goods produced in EU outermost regions, such as Mayotte or La Reunion? ANSWER: “….The CBAM Regulation applies only to CBAM goods originating in third countries and imported into the customs territory of the Union.…
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CBAM, new deadline for “request delayed submission”
The European Commission, on 29 January 2024 informed that: “…This is due to an incident involving a technical component affecting several EU customs systems, including ICS2, and the functioning of the CBAM Registry. To offer a pro-active approach to help businesses who have experienced problems, the Commission has put in place solutions for reporting declarants. To facilitate reporting declarants who may have experienced difficulties in reporting and have not yet submitted their quarterly CBAM report, a new functionality will be made available as of 1 February on the Transitional Registry, allowing them to “request delayed submission”, giving an additional 30 days to submit their CBAM report…” Indeed, “…In accordance with…
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CBAM: questions and answers from EU Commission
EU Commission on 23 January 2024 updated its “ Carbon Border Adjustment Mechanism (CBAM) Questions and Answers” and checks the following points: General topics about the CBAM; Reporting aspects, responsabilities, procedures and general issues related; The transitional registry; Methodology for calculationg embedded emission in CBAM goods (cement,fertilizer, electricity, hydrogen, iron, steel, aluminum/steel) Customs and CBAM. Definitve period. For what is concerning, the customs implications of CBAM, the “ Carbon Border Adjustment Mechanism (CBAM) Questions and Answers” provides with the following answers: QUESTION: Can an importer use different customs representatives for the customs declaration and the CBAM reporting? As regards the reporting requirements applicable during the transitional period, the CBAM Regulation…
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Italian plastic tax postponed to 1 july 2024
The Italian law badget for 2024 entered into force on 1.1.2024 in the article n.1 paragraph n.44 postponed the entry into force of the plastic tax to 1.7.2024. The taxable products are the items that consist partially or completely of organic polymers of synthetic origin. In addition, such products that serve to enclose, protect or supply goods or foodstuffs and are not intended for reuse. The taxable entities are: a) importer; b) purcheser in Italy of goods manufactured into the EU and sold from one of the member states; c) producer. Finally, it is interesting to add that: the legislative goal is to promote the reduction in the production and…
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Nuovo statuto del contribuente: proporzionalità della sanzione, affidamento e altro ancora
Il decreto legislativo 30 dicembre 2023, n. 219 apporta le seguenti modifiche allo Statuto del Contribuente (legge 27 luglio 2000, n. 212) che di seguito si commentano. In primo luogo, vale la pena aggiungere che il testo normativo in esame entra in vigore 15 giorni dalla pubblicazione nella gazzetta ufficiale. QUADRO GENERALE E PRINCIPI Entrando nel vivo delle novità previste, è opportuno segnalare che l’articolo 1 dello Statuto del Contribuente il quale descrive il quadro generale dei principi che regolano il rapporto tra contribuente/operatore economico con l’autorità fiscale, è modificato nel seguente modo: 1) al comma 1, le parole: «degli articoli 3, 23, 53 e 97 della Costituzione» sono…