compliance e AEO
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Customs classification, AEO and audit for compliance
Customs classification is one of the fundamental pillar for the determination of the customs debt and represents a process of a technical nature and judges aimed at identifying a good in a customs heading of the combined nomenclature system (CN). Section X of the Court of Justice of the European Union with judgment of 15 June 2023 C-292/22 stated that: “…The explanatory notes of the HS (harmonised system) and of the CN, although they do not have binding effect, they constitute important tools to ensure uniform application of the Common Customs Tariff and, as such, provide useful elements for the interpretation of the same…” ; “… even when a method…
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New GSP framework, sustainable development and good governance: a check of the principles.
The ProposalCOM(2021)579 will set up a new framework of the European generalized system of preference which is: part of EU common commercial policy (unilateral preferential origin treatment for goods originating from the eligibile countries): sustainable development and good goverance; consistent with with the analysis and perspective of the Commission Communication Trade Policy Review: An Open, Sustainable and Assertive Trade Policy of 18 February 2021; consistent with EU green agenda and UN suistainable goals; The key stone of GSP is the “conditionality”: a country should not benefit from preferential trade arrangements if it is acting in a way that is contrary to international standards and principles and thereby also to its…
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New GSP framework, sustainable development and good governance: a short check
The new GSP regulation -to be adopted within the 2027- mantains: the three group of beneficary countries: “…The scheme provides for the following tariff preference arrangements: (a) a standard arrangement (‘Standard GSP’); (b) a special incentive arrangement for sustainable development and good governance (‘GSP+’); (c) a special arrangement for the least-developed countries (Everything But Arms (‘EBA’))…”; The difference between the sensitive and non sensitive goods; The nature of unilateral preferential treatment for goods originating from eligible countries; The list of commodities (HS codes); The need of formalities. The import operations from GSP countries can impact on the AEO internal monitoring.
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New EU GSP: proposal for postponement to 2027
The current European generalized system of preferences (GSP) should be extended to 2027 according to proposal of regulation of EU Parliament and Council. In particular, this proposal ( 4 July 2023- COM 426 2023/0252 COD ) lays down that: “…the period of application of Regulation (EU) No 978/2012 should be extended until 31 December 2027…”; “…If the publication takes place after 31 December 2023, this Regulation shall apply retroactively from 1 January 2024…”; “…in case the Regulation based on Commission Proposal COM(2021)579 becomes applicable before that date, the extension of the period of application of Regulation (EU) No 978/2012 should be correspondingly shortened…”. For sake of completness, the Commission Proposal COM(2021)579 provides…
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Energia elettrica, tassazione ambientale, fonti rinnovabili e delega fiscale
La tassazione ambientale dell’elettricità e dei prodotti energetici ha ricevuto un altro interessante contributo da parte della Corte di giustizia dell’UE la quale, con la sua Sezione V nella sentenza C-833/21 del 23 giugno 2023 ha affermato che: “…una normativa nazionale che prevede la tassazione del carbone utilizzato per la produzione di elettricità soddisfa la condizione contenuta in tale disposizione, secondo cui l’imposta deve essere istituita «per motivi di politica ambientale», qualora esista un nesso diretto tra l’impiego del gettito della tassazione in questione e la sua finalità o qualora tale imposta, senza perseguire una finalità puramente di bilancio, sia concepita, per quanto riguarda la sua struttura, in particolare la…
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Due diligence, import deforestation free goods and blockchain
The EU Regulation 2023/1115 on the making available on the Union market and the export from the Union of certain commodities and products associated with deforestation and forest degradation and repealing Regulation (EU) No 995/2010” has the following goals: minimising the Union’s contribution to deforestation and forest degradation worldwide, and thereby contributing to a reduction in global deforestation; reducing the Union’s contribution to greenhouse gas emissions and global biodiversity loss The due diligence statement requires companies to collect information, identify risks and mitigate them, organise and keep the information and evidence relating to each relevant product for a period of five years from the date of placing, making available or…
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Corte Giustizia EU, classificazione doganale e metodo per verificare caratteristiche essenziali del bene
La classificazione doganale rappresenta un elemento fondamentale per la determinazione del debito doganale e rappresenta un processo di natura tecnica e giudica volto a indentificare un bene in una voce doganale del sistema nomenclatura combinata (NC). La Sezione X della Corte di giustizia dell’Unione europea con sentenza del 15 giugno 2023 C‑292/22 ha affermato che: “…Le note esplicative del SA (sistema armonizzato) e della NC nonostante non abbiano efficacia vincolante, esse costituiscono strumenti importanti per garantire un’applicazione uniforme della tariffa doganale comune e, come tali, forniscono elementi utili per l’interpretazione della stessa…”; “…anche quando un metodo è specificamente previsto nelle note esplicative della NC, esso non deve essere considerato come…
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The next challenge of AEO: deforestation and CBAM
Environment protection is one of the key factor of the European trade policy. This requires a strong due diligence for the import of relevant commodities and the export of relevant product to prevent deforestation and forest degradation linked to cattle, cocoa, coffee, oil palm, rubber, soya and wood trade and deployment. From the other side, from October 2023 the reporting required by the Carbon border adjustment mechanism will enter into force for the import of cement, iron and steel, aluminium, fertilisers, electricity and hydrogen. CBAM implies a good management of the following customs aspects required for the AEO: The customs classification will play an important role to well identify the…
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The ESG key legislative developments: deforestation, CBAM
ESG (environmental, social and corporate governance) is the new approach of the European trade compliance policies and is a business framework for considering environmental issues and social issues in the context of corporate governance. This means that businesses must seek greater visibility of their suppliers’ operations and ensure certain environmental, human rights and governance safeguards, including driving ESG commitments into their supply contracts. The key pieces of legislation introduced are: deforestation risks: EU Deforestation Regulation (EUDR) requires extensive due diligence obligations on the value chain for all operators and traders dealing with certain products derived from cattle, cocoa, coffee, oil palm, rubber, soya and wood. It is important to ensure…
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CBAM and penalties
The article 16 of the document draft Ares(2023)4079551 will provide the cases where a penalty is imposed “…(a) the reporting declarant has not taken the necessary steps to comply with the obligation to submit a CBAM report, or (b) the reporting declarant has not taken the necessary steps to correct the CBAM report to comply with the obligations…”. The amount of the penalty, for each tonne of unreported embedded emissions shall be between EUR 10 and EUR 50. Moreover, the penalty can increase in accordance with the European index of consumer prices; in parallel, the national competent authorities may determine the exact amount based on the following criteria: “…(a) the…