-
CBAM authorized declarant: the implementing regulation, serious and repeated infringements.
EU Commission shared the draft of the implementing regulation of “…Regulation (EU) 2023/956 of the European Parliament and of the Council as regards the conditions and procedures related to the status of authorised CBAM declaration…”. On this draft EU Commission is asking for the feedback by means of a survey. The authorized CBAM declarant has to: Perform the procedures via CBAM registry in electronic format; Where the applicant is a legal person established in a third country and is in one of the situations referred to in Article 5, point (31)(b), of Regulation (EU) 952/2013 of the European Parliament and of the Council4 , the applicant shall provide its address…
-
CBAM, customs compliance and AEO: for a deeper analysis
The proposal of regulation on CBAM (Carbon border Adjustment Mechanism) at its article n.5 lists the requirements that should be meet to become an “authorized declarant” and, in other words, the owner of a specific authorization. In particular, the mentioned article: Specifies that the authorization must be released before the lodgment of the customs declaration. Only for the import of electricity is provided a derogation; The application for an authorization has to include: 1) name, addresses and contact information; 2) EORI number; 3) main economic activity carried out in the Union; 4) certification that the declarant is not subject to an outstanding recovery order for national tax debts; 5)…