made in
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Made in and the substantial working: the point of view of European Court of Justice
The European Court of Justice in its judgment C-Case C‑210/22 released on 21 September 2023 declares that, in the determination of the made in, apart the type of rule of origin for non-preferential origin calculation, it is important to check if a substantial transformation has been performed . Indeed, processing or working operations may still be substantial when that processing or working brings a clear qualitative change to the product. This a very interesting judgement that can provide support in the ongoing management of the AEO. The European legal framework is made by the following pillars: the Guidance on non-preferential rules of origin (March 2022) TAXUD; the regulations currently in force…
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CBAM and made in: some explanations
CBAM (carbon border adjustment mechanism) obligations require the good knowledge of the non-preferential origin. The first questions that can arise is: what is “non-preferential origin” or “made in”? The non-preferential origin is the economic nationality of a good; for istance: “made in EU, made USA”. In other words, the mentioned status is obtained where goods are “wholly obtained” in one country or, when two or more countries are involved in the manufacture of a product, origin is obtained where goods underwent their last, substantial, economically-justified processing or working, in an undertaking equipped for that purpose, resulting in the manufacture of a new product or representing an important stage of manufacture.…
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CBAM: EU information guide for importer of steel and iron
The EU Commission published the “CBAM information guide for importer of steel and iron” where: Explains that “…importer must report quarterly on the quantities of steel and iron goods you import into the EU, and the greenhouse gas emissions released as they were produced (embedded in those goods); Recalls that “…any monetary payments until 2026, from which point the importer or his customs representative will be expected to buy and surrender CBAM certificates corresponding to the quantity of embedded emissions in the goods…”; Provides this checklist: Lists the following key points for the reporting activity: a) The quantity of steel and iron in the scope of CBAM being imported to…
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CBAM: EU information guide for importer of hydrogen
The EU Commission published the “CBAM information guide for importer of hydrogen” where: Explains that “…importer must report quarterly on the quantities of hydrogen goods you import into the EU, and the greenhouse gas emissions released as they were produced (embedded in those goods); Recalls that “…any monetary payments until 2026, from which point the importer or his customs representative will be expected to buy and surrender CBAM certificates corresponding to the quantity of embedded emissions in the goods…”; Provides this checklist: Lists the following key points for the reporting activity: a) The quantity of hydrogen in the scope of CBAM being imported to the EU during the previous quarter;…
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CBAM: EU information guide for importer of fertilizers
The EU Commission published the “CBAM information guide for importer of fertilizers” where: Explains that “…importer must report quarterly on the quantities of fertilizer goods you import into the EU, and the greenhouse gas emissions released as they were produced (embedded in those goods); Recalls that “…any monetary payments until 2026, from which point the importer or his customs representative will be expected to buy and surrender CBAM certificates corresponding to the quantity of embedded emissions in the goods…”; Provides this checklist: Lists the following key points for the reporting activity: a) The quantity of FERTILIZER in the scope of CBAM being imported to the EU during the previous quarter;…
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CBAM: EU information guide for importer of cement
The EU Commission published the “CBAM information guide for importer of cement” where: Explains that “…importer must report quarterly on the quantities of cement goods you import into the EU, and the greenhouse gas emissions released as they were produced (embedded in those goods); Recalls that “…any monetary payments until 2026, from which point the importer or his customs representative will be expected to buy and surrender CBAM certificates corresponding to the quantity of embedded emissions in the goods…”; Provides this checklist: Lists the following key points for the reporting activity: The quantity of cement products (in tonnes) in the scope of CBAM being imported to the EU during the…
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CBAM: EU information guide for importer of aluminum
The EU Commission published the “CBAM information guide for importer of aluminum” where: Explains that “…importer must report quarterly on the quantities of aluminium goods you import into the EU, and the greenhouse gas emissions released as they were produced (embedded in those goods); Recalls that “…any monetary payments until 2026, from which point the importer or his customs representative will be expected to buy and surrender CBAM certificates corresponding to the quantity of embedded emissions in the goods…”; Provides this checklist: https://europa.eu/!nF6C6q; Lists the following key points for the reporting activity: a) The quantity of aliminium products (in tonnes) in the scope of CBAM being imported to the EU…
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Reporting declarant, tra CBAM, AEO e proporzionalità delle sanzioni: alcune considerazioni
Il 17 agosto 2023, la Commissione europea, dopo aver concluso una consultazione pubblica, ha pubblicato la “regulation draft C(2023) 5512” recante le disposizioni attuative del “carbon border adjustment mechanism” e delle obbligazioni relative al suo “periodo transitorio” previste dal regolamento 2023/956 del 10 maggio 2023 che istituisce un meccanismo di adeguamento del carbonio alle frontiere. Nella suddetta bozza merita un’attenzione particolare l’articolo 16 “penalties” sulle sanzioni e sulle modalità di applicazione delle stesse. Tale disposizione, nel primo comma, tipizza le condotte da sanzionare per cui : “…Member States shall apply penalties in the following cases: (a) where the reporting declarant has not taken the necessary steps to comply with the…
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ZES unica Sud: OK Commissione EU
La ZES e cioè “Zona Economica Speciale” è una zona geograficamente limitata e chiaramente identificata, nella quale le aziende possano beneficiare di speciali condizioni per gli investimenti e per lo sviluppo. Con specifica nota ministeriale è stato comunicato che tale regime si estende ai territori delle seguenti regioni Abruzzo, la Campania, la Puglia, la Basilicata, il Molise, la Calabria, la Sicilia e la Sardegna. In questa maniera, il Mezzogiorno dovrebbe godere di misure di semplificazione e accelerazione delle procedure approvative e autorizzative e di sostegno alle imprese per le ZES. Si spera che la ZES unica possa rappresentare il volano per: a) economica circolare; b) sviluppo energie rinnovabili anche nella…
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UE and antidumping priciples
Under EU law, anti-dumping measures may be imposed only if: Imports into the EU are found to be dumped; The dumped imports have caused or threaten to cause injury to the relevant Union industry; and The imposition of anti-dumping measures would not be against the Union interest. In reaching the above findings, the Commission must observe applicable procedural requirements, including the due process rights of interested parties. The anyidumping duties management is an important task for the economic operator and the AEO which have to: indicate it in the self assessment questionnaire; Monitor/track; to be able to check the made in of the goods imported.