made in
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AEO e processi di controllo interni: considerazioni operative per una compliance condivisa ed effettiva
L’AEO (operatore economico autorizzato o authorized economic operator) è l’unica autorizzazione, di natura esclusivamente unionale che modifica l’elemento soggettivo passivo dell’obbligazione doganale. Infatti rende affidabile il suo titolare. Attribuisce un carattere dell’operatore economico che consente il godimento di una serie di benefici. In linea con la normativa unionale e nazionale, l’AEO è un’autorizzazione basata: sul monitoraggio interno, costante e tracciato delle funzioni aziendali che afferiscono direttamente o indirettamente alle attività doganali dell’operatore economico; su un audit di natura complessiva e sviluppato rispetto alle peculiarità dimensionali del soggetto istante e del suo business aziendale che impatta sulla normativa doganale. In particolare, nell’allegato 2 degli orientamenti AEO a pagina 205 viene espressamente…
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CBAM, updated frequently questions and answer for a compliance check
On 28 February 2024 the European Commission published the new CBAM frequently questions & answers (FAQ) which modify the points n. 10, 12, 27, 28, 30, 44, 50, 56, 68, 91, 92, 99 of their last version. In particular, the new point n.10: QUESTION N.10: “Does the CBAM apply to ‘returned goods’? ANSWER N.10: “Returned goods are goods defined in Article 203 of the Union Customs Code (Regulation (EU) No 952/2013). They are goods that are released for free circulation and benefit from duty exemption because they were Union goods before, either because they have originally been exported as Union goods or because they were previously released for free circulation,…
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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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Default values, CBAM, AEO and compliance
The European Commission published the guidelines on “Default values for the transitional period of the CBAM between 1 October 2023 and 31 December 2025.” By which: Recalls the legal nature of the Carbon Border Adjustment Mechanism (CBAM) which “…is an environmental policy instrument designed to support the EU climate ambitions of achieving a net reduction of greenhouse gas (GHG) emissions of at least 55% by 2030 and of reaching climate neutrality by 2050 at the latest…”; Underlines that the default values are an average of the intensity of the emissions for each categories of commodities covered by the CBAM. Indeed, the guidance provides that “…Default values do play a specific…
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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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European artificial intelligence act and customs implications
On 9 December 2023 the European Commission published a press release on the “political agreement on Artificial Intelligence Act”. According to this document: “…The new rules will be applied directly in the same way across all Member States, based on a future-proof definition of AI….” By following a risk-based approach for which there are two main categories of risks: Minimal risk: “…The vast majority of AI systems fall into the category of minimal risk. Minimal risk applications such as AI-enabled recommender systems or spam filters will benefit from a free-pass and absence of obligations, as these systems present only minimal or no risk for citizens’ rights or safety. On a…
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FAQ, CBAM and French Customs: an interesting update
The French Customs published its “frequently questions & aswers” about the following points: Import/export of packaging: “ …Nomenclatures 7310 and 7612 are included in Annex 1 of the CBAMregulation. When this packaging is released for free circulation, it is covered by the CBAM. When this packaging is intended to be re-exported, it can benefit from the temporary admission regime which is not a customs regime subject to the CBAM…”; Freight: “…The threshold of €150 per shipment excludes customs-cleared shipments with Delta H7. In contrast, express freight shipments cleared through Delta X and Delta G are covered by the CBAM. Customs regime: “The CBAM is applicable to all procedures giving rise…
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Antidumping, AEO e compliance
Importare dall’estero? Aumenta l’ampiezza del proprio sourcing e supply chain ma richiede la conoscenza dei dazi antidumping oltre a quella dell’origine non preferenziale oppure preferenziale. Le politiche europee rappresentano un aspetto importante di chi opera nel commercio internazionale. Infatti, Corte di Cassazione con due recenti pronunce ha affermato riportato l’attenzione su tale tema e ha confermato il suo allineamento con i principi formulati dalla giurisprudenza UE secondo cui “…l’annullamento del regolamento istitutivo dei dazi antidumping in virtù di una sentenza resa dal Tribunale della UE non determina lo spostamento del termine triennale di decadenza ai fini del rimborso dei dazi indebitamente pagati, termine che resta ancorato alla data del versamento…
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L’origine non preferenziale (made in) e AEO: una breve analisi operativa
L’origine doganale: insieme alla classificazione e al valore è uno degli elementi sintomatici attraverso cui si manifesta e definisce l’obbligazione tributaria; rappresenta uno dei pilastri dell’obbligazione tributaria; costituisce un elemento dell’audit per l’AEO; può essere preferenziale oppure non preferenziale; può essere determinata rispetto a un bene interamente ottenuto oppure ad uno che ha subito una serie di lavorazioni in luoghi diversi o a partire da materiali provenienti da luoghi differenti. In primo luogo, vale la pena partire dall’analisi dell’origine non preferenziale che può essere definita come la caratterizzazione di un bene rispetto ad un luogo dove viene interamente ottenuta oppure dove subisce una lavorazione capace di attribuire il carattere originario:…
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AI, customs, origin, value and classification: how to implement the compliance
The artificial intelligence is a way to improve the compliance of the economic operators with the regulations on preferential origin, non-preferential origin, value and classification; shortly, it is a way to: make more robust the pillars of customs obligation on which it is based the audit for the AEO authorization; Well assess and mitigate the risks of non-compliance and, therefore, reduce or avoid: audit costs, operational disruptions, legal expenses; Implement the internal customs knowledge and expertise and the internal skills to develop internal controls (monitoring). ##preferentialorigin. The preferential origin is the status of the goods are eligible for the free trade agreement rules. The free trade agreement is is an…