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APEC and AEO recommendations
The APEC (Asia Pacific Economic Cooperation) Sub-Committee on Customs Procedures published the “Manual of Best Practices According to the AEO Benefits Survey Under Pillar 3 WCO SAFE Framework” which: focuses on the cooperation between customs and other government agencies (OGAs) in achieving a balance between trade facilitation and trade security control; The purpose for customs to establish the Authorized Economic Operator Program (AEO) programmes to strive for more facilitation in the rapidly changing digital era for enterprises that meet the AEO standard, attract more enterprises to apply for AEO certification, and make trade more convenient; In terms of the collaborative participation of OGAs, this study (performed in the 2020) puts…
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EU Commission answers to ECA report on AEO: target 2025
The EU Commission prublished the “Replies of the European Commission to the European Court of Auditors special report” about the AEO. The first point underlined by ECA and taken into consideration by the European Commision is that “…ECA concludes that the regulatory framework for the EU AEO programme is generally robust, but it also suggests that more adequate provisions might be needed as regards serious and repeated infringements, consultations between the national customs authorities, the benefit of priority treatment of AEO companies as well as the performance measurement of the AEO programme…”. The Commissions’s answers are: commitment to elaborate further guidance to the national customs authorities on priority treatment…
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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;…