• circular economy,  compliance e AEO,  free trade agreement,  made in,  valore in dogana

    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…

  • circular economy,  compliance e AEO,  energie rinnovabili,  free trade agreement

    The customs aspects of the batteries/waste of batteries regulation

    The new regulation (batteries and waste of batteries) should be a good basis for the a new approach to customs; the key stones are: circular economy, trade compliance and sustainable development against environment destruction, deforestaion, climate crisis and pollution. Indeed, from a customs/customs compliance perspective, it is interesting to take into account that the protocol of origin of the free trade agreements (FTA) inked by the European Union usually lays down rules of origin which classify the waste/scramps (generated in the EU) as “originating material” of the European Union. Futhermore, the obligation to develop a reliable system of recycling of some materials contained by the batteries (cobaltum, lithium, nickel )…

  • circular economy,  compliance e AEO,  energie rinnovabili,  free trade agreement

    EU regulation on batteries and waste of batteries: a new way for circular economy

    On 10 July 2023 the European Council adopted a new regulation (batteries and waste of batteries) that strengthens sustainability rules: for batteries; for waste batteries; This regulation covers all categories of batteries including: all waste portable batteries; electric vehicle batteries; industrial batteries; starting, lightning and ignition (SLI) batteries (used mostly for vehicles and machinery); batteries for light means of transport (e.g. electric bikes, e-mopeds, e-scooters). The regulation aims to: promote a circular economy by regulating batteries throughout their life cycle; sets targets for producers to collect waste; mandatoryminimum levels of recycled content; recycling efficiency target; from 2027 portable batteries incorporated into appliances should be removable and replaceable by the end-user, leaving…

  • circular economy,  energie rinnovabili

    European Court of Justice, VAT and device for charging electric vehicles

    The Tenth Chamber of the European Court of Justice (ECJ) with its judgement of 20 April 2023 in case C-282 declared that the supply of the devices for recharging electric vehicles and its connected services, from a VAT standpoint, constitute a supply of goods. In particular, the “….Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/162/EU of 22 December 2009, must be interpreted as meaning that a single complex supply which encompasses: –  access to recharging devices for electric vehicles (including integration of the charger with the vehicle operating system); – the supply of electricity, within duly adjusted…