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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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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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Ravvedimento operoso, principio di proporzionalità e autotutela: considerazioni di compliance
L’articolo 13 del D.Lgs. n.472 del 18 dicembre 1997 (Disposizioni generali in materia di sanzioni amministrative per le violazioni di norme tributarie) prevede l’istituto del ravvedimento operoso che consente al contribuente (per tributi di cui è competente l’Agenzia delle Entrate) e l’operatore economico (agenzia delle Dogane e Monopoli) inadempiente di corrispondere una parte della sanzione calcolata rispetto al termine entro cui effettua il versamento. Tale norma, al proprio primo comma prevede quanto segue: “…1. La sanzione è ridotta, semprechè la violazione non sia stata già constatata e comunque non siano iniziati accessi, ispezioni, verifiche o altre attività amministrative di accertamento delle quali l’autore o i soggetti solidalmente obbligati, abbiano avuto…
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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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EU GSP scheme and sustainable development
The European Generalised Scheme of Preferences (GSP) is a framework of customs rules for which, the duties on some goods are removed if imported from vulnerable developping countries. This benefit requires that: To be eligible, the goods must comply with some additional rules: direct trasport, accounting segregation, rules of origin, statement of origin with the mention of rex (registered exporter) in the invoice or other document; It is based on the regulation 978/2012. It is interesting to add that in November 2023 the application of this GSP regulation was extended until December 2027, pending the approval of a reviewed GSP regulation by the European Parliament and the Council of the…
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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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PEM an update
One of the more important FTA of the EU is, of course, the Pan-Euro-Mediterranean (PEM) Convention on preferential rules of origin. This agreement established: a) a common framework of rules of origin; b) cumulation. It involves from a side the EU and from the other one the following PEM Contracting parties: the EU, Switzerland, Norway, Iceland, Liechtestein, Egypt, Tunisia, Algeria, Morocco, Israel, Palestinian Authority of the West Bank and the Gaza Strip, Syria, Lebanon, Jordan, Türkiye, the Faroe Islands, the Republic of Moldova, Georgia, Ukraine, Serbia, Montenegro, Bosnia Herzegovina, North Macedonia, Albania. On 7 December 2023, the PEM Joint Committee adopted the new and modernised rules of origin that aims…
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Classificazione doganale e caratteristiche e proprietà oggettive
La Corte di Giustizia dell’Unione europea con la sentenza Sezione VI 16 novembre 2023, in causa C-366/22 – è tornata ad esprimersi su un importante elemento dell’obbligazione doganale e cioè la classificazione. In particolare, i giudici unionali hanno statuito: In merito alla funzione delle pronunce delle loro sentenze con rinvio in materia di …”consiste nel chiarire al giudice del rinvio i criteri la cui attuazione gli consentirà di classificare correttamente nella NC i prodotti di cui trattasi, piuttosto che nel procedere esso stesso a tale classificazione…” ed ancora “…Detta classificazione è il risultato di un accertamento puramente materiale, che non spetta alla Corte effettuare nell’ambito di un rinvio pregiudiziale (sentenza…
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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…