compliance e AEO
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AEO, compliance and special report 2023 European Court Auditors
On 5.05.2023 the European court of auditors published the “Special report 13/2023: Authorised Economic Operators – Solid customs programme with untapped potential and uneven implementation”. In this document, the Court highlights: About the process: “… The AEO programme is implemented by Member States, whose customs authorities are responsible for granting and managing AEO authorisations in the EU. Member States customs authorities can grant AEO status to any economic operator established in the EU’s customs territory, if the economic operator meets certain EU-wide criteria established in the UCC…” and “…Member States must have clear authorisation processes in place, with detailed national instructions and procedures…”. About the measuring the performance: “…The legislation…
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FLEGT license and customs codes
The FLEGT license is required for the following customs codes: customs code: 4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared. Customs code: 4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood and the like. Customs code: 4406 Railway or tramway sleepers (cross-ties) of wood. Customs code: 4407 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm. Customs code: 4408…
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EU,Guyana, forest and trade in timber products
The EU and the Republic of Guyana signed a voluntary parthership on forest law enforcement, governance and trade in timber products. This partnership aims to: provide a legal framework aimed at ensuring that all imports into the Union from Guyana of timber products covered by this Agreement have been legally produced; promote trade in timber products. It requires a FLEGT licence to import the wood originating from Guyana; indeed it lays down that: “…FLEGT licensing scheme establishes a set of procedures and requirements aimed at verifying and attesting, by means of FLEGT licences, that timber products shipped to the Union from Guyana were legally produced. In accordance with Regulation (EC)…
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Accise, compliance 231/01
La delega fiscale, come noto, intende introdurre nel sistema di compliance del Dlgs 231/2001 i reati legati alle accise e imposte di consumo. Alla luce di questa disposizione, le fattispecie, disciplinate dal TUA (d.lgs 504/1995) da considerare sono: articolo 40: “Sottrazione all’accertamento o al pagamento dell’accisa sugli prodotti energetici”; articolo 41: “Fabbricazione clandestina di alcole e di bevande alcoliche”; articolo 42: “Associazione a scopo di fabbricazione clandestina di alcole e di bevande alcoliche”; articolo 43: “Sottrazione all’accertamento ed al pagamento dell’accisa sull’alcole e sulle bevande alcoliche”; articolo 46: “Alterazione di congegni, impronte e contrassegni”; articolo 47: “Deficienze ed eccedenze nel deposito e nella circolazione dei prodotti soggetti ad accisa”; articolo…
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Accise e D.lgs 231
Il disegno di legge “Delega al Governo per la riforma fiscale” prevede l’ampliamento della lista dei “reato presupposto” contenuti nel d.lgs. n. 231 del 2001, che disciplina la responsabilità amministrativa delle persone giuridiche, delle società e delle associazioni, introducendovi gli illeciti in materia di accise, previsti dal Testo unico n. 504 del 1995 (TUA). Si tratta, in altre parole, di una forma di compliance che gioca un ruolo centrale nella gestione dell’AEO.
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CBAM and exemptions
CBAM (carbon border adjustment mechanism) will not apply to: goods of non-preferential origin (made in) in Switzerland, Liechtenstein, Iceland and Norway; low-value consignments up to EUR 150; certain military imports.
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CBAM approved by the EU Council
On 25 April 2023 the EU Council adopted the CBAM Carbon Border Adjustment Mechanism regulation (togheter with other measures). The vote in the Council is the last step of the decision-making procedure. To enter into force, the regulation will be: signed by the Council and the European Parliament; published in the EU’s Official Journal The other measures adopted are: a) the revision of the ETS Directive; b) the amendment of the MRV shipping Regulation; c) the revision of the ETS Aviation Directive; d) regulation establishing a Social Climate Fund
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F-gas, Paris agreement and reduction of allowed quotas
The EU Regulation n. 2023/857 of 19 April 2023 establishes: a) reduction of allowed quota of F-Fas; b) rules/obligations more strict for the Member States. In particular, this regulations recognizes that: The Parties to the Paris Agreement have agreed to hold the increase in the global average temperature well below 2 °C above pre-industrial levels and to pursue efforts to limit the temperature increase to 1,5 °C above pre-industrial levels; European Union has in place a regulatory framework to achieve the 2030 greenhouse gas emission reduction target of at least 40 % that was endorsed, before the entry into force of the Paris Agreement, by the European Council in 2014;…
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Import, trade compliance and deforestation: check on the relevant commodity
How will work the regulation on the goods relesead by improving the deforestation of third countries? The regulation: list the relevant commodities and products; Lays down that the relevant commodities can be placed or made available on or exported outside the EU market, if they comply with the following three conditions. These conditions are: -the goods must be “deforestation-free”; it means that: 1) the menttioned goods were produced on land that has not been subject to deforestation after 31 December 2020; 2) that the harvested wood did not induce forest degradation after 31 December 2020; -the goods must be produced in line with the relevant legislation of the country of…
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F-gas, trade compliance, AEO and environnement protection
The Judgment of the General Court (First Chamber, Extended Composition) issued on 22 March 2023 for the joined cases T‑825/19 and T‑826/19 established that “…under Article 16(3) of Regulation No 517/2014, any undertaking, understood as a natural or legal person taken individually, which lawfully placed HFCs on the market from 1 January 2015 and made the declaration provided for in that regulation is entitled to a reference value upon the triennial recalculation of the reference values. However, by providing that several undertakings having the same beneficial owner are, under certain conditions, to be considered as one single undertaking for the purposes of Regulation No 517/2014, Article 7(1) of Implementing Regulation…