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CBAM, inward processing relief and CBAM report
The draft [Document Ares(2023)4079551] of a regulation “…laying down the rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period…” lays down the following data about the goods placed under inward processing (Article 257 of UCC) must be contained in the CBAM report: “… (a) the quantities of goods listed in Annex I to Regulation (EU) 2023/956 that have been released for free circulation following inward processing during that period; (b) embedded emissions corresponding to these quantities of goods listed in Annex I to Regulation (EU) 2023/956…
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CBAM: how calculate the emission
The draft [Document Ares(2023)4079551] of a regulation “…laying down the rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period…” states that the level of embedded emissions has to be calculated using one of the following methods: (a) determining emissions from source streams on the basis of activity data obtained by means of measurement systems and additional parameters from laboratory analyses or standard values; (b) determining emissions from emission sources by means of continuous measurement of the concentration of the relevant greenhouse gas in the flue gas…
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CBAM rules of application, reporting obligation and transitional period: a short check of the draft
It is available the draft [Document Ares(2023)4079551] of a regulation “…laying down the rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period…”. This document lays down that Each reporting declarant shall provide the following information: the quantity of the goods imported, expressed in megawatt hours for electricity and in tonnes for other goods; the type of goods as identified by their CN code., the country of origin of the imported goods; the installation where it was produced, identified by the following data: the applicable United Nations…
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Customs classification, relevant goods and trade compliance
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 Relevant commodities and relevant products will not be placed or made available on the market or exported, unless all the following conditions are fulfilled: (a) they are deforestation-free; (b) they have been produced in accordance with the relevant legislation of…
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Customs declaration, judgment, excess of goods and European Court of justice judgment
The ECJ in this judgment (Fifth Chamber) 8 June 2023 C‑640/21 established that articles 173 [Amendment of a customs declaration] and 174 [Invalidation of a customs declaration] of Union Customs Code “UCC”, after both the lodgment of customs declaration and the release of goods, are not applicable when the declarant reports a quantity of goods in excess. In other words, if the quantity of imported goods is greater than that set out in the customs declaration, the declarant is required to make a new declaration in respect of that excess quantity. At their turn, the national customs authorities are are led to apply national legislation providing for penalties in accordance…
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New EU regulation on deforestation and forest degradation products free: a short introduction
On 9 June 2023 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 been published in the EU official journal. Some of the key-concepts of this legal source are: according to FAO (food and agricolture organization) the deforestation and forest degradation are taking place at an alarming rate; Deforestation and forest degradation contribute to the global climate crisis in multiple ways; Climate breakdown induces the loss of biodiversity globally and biodiversity loss aggravates climate change; Biodiversity is essential for the resilience of ecosystems…
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ECJ gives the classification of tube/fitting pipes
The Judgment n. C-368/22 issued by the Sixth Chamber of the European Court of Justice states that: question: whether CN subheading 7307 22 10 must be interpreted as meaning that stainless steel tube or pipe fittings, other than cast fittings, which have an external thread and do not constitute short tube sections with an internal thread, used to join two tubes by screwing them into that fitting or by simply pushing them into that fitting, may be regarded as being ‘sleeves’ under that subheading. Main criterion: “…the decisive criterion for the classification of goods for customs purposes is in general to be sought in their objective characteristics and properties as…
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EU Customs reform, AEO and trusted operators scheme
The Commission working document “ Accompanying the document Proposal for a Regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013…” finds out the need to implement the scheme of the AEO (trusted and checked operators) by following the following areas: ‒ AEO traders can operate under a trust and check approach if they have their electronic system interacting with the customs’ systems on a constant basis and thereby allowing customs to have access to all relevant data directly from the operators’ systems. They can self-monitor the compliance of their goods and calculate and…
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The next Union Customs code and the customs action plan
The new Union Customs Code is the answer to CAP (Customs Action Plan) by which the EU reacts to this problem: the current customs system is burdensome for legitimate trade. And customs authorities struggle in their mission to protect the EU, its financial interests, citizens, enterprises, the Single Market, and the environment. In particular, there are the points highlighted: Customs authorities struggle in their mission to protect the EU; Compliance with customs formalities is burdensome for legitimate trade; The customs model is not fit for e-commerce; Limited data quality, access, and analysis; Member States diverge significantly in the application of the customs rules. In particular, the working document reports that:…
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The context of the new Union Customs Code: the next challenges of the customs
The Commission staff working document impact assesment report “Accompanying the document Proposal for a Regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013” has been published on 22.05.2023 and defines the context where the new Union Customs Code will be placed. This context is the Custom Union founded in 1968 which manages the external border of the EU by enforcing the rules governing the cross-border movement of goods, including by imposing a common tariff on goods imported from third countries. Customs traditionally collect customs duties and other taxes on imports and are…