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Informazioni tariffarie vincolanti (ITV), compliance e istruzioni delle dogane
L’Agenzia delle dogane con la circolare 24/D del 7 novembre 2024 ha fornito chiarimenti in merito alle informazioni tariffarie vincolanti (ITV). In primo luogo, sottolinea il ruolo centrale[1] della classificazione doganale nella determinazione del debito doganale (obbligazione doganale e cioè: quanti dazi bisogna pagare?): attribuire la corretta classificazione doganale consente una corretta determinazione dell’aliquota daziaria e una puntuale applicazione di norme extratributarie (CBAM e deforestation due diligence); nonché, aggiungiamo, rappresenta un’adeguata gestione dei processi di compliance doganale (AEO) e di rispetto della legislazione in materia di accise (imposte dirette accertate per quantità e qualità). L’atto di prassi in commento segnala che: nell’ambito della classificazione doganale le ITV sono delle decisioni…
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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…
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Carbon Border Adjustment Mechanism (CBAM) Questions and Answers: Last updated on 24 October 2024
On 24 October 2024 the EU Commission updated the list of questions and answers about CBAM. In particular, the Commission added questions n. 41, 113, 126 and updated the answers 27, 39, 40, 52, 68, 75, 76, 89, 121. ADDED QUESTIONS: N.41: I am an installation operator outside the EU. How can I best share data with EU reporting declarants? Installation operators outside the EU may use the aforementioned communication template (Question 40) to share all required information for CBAM reporting with the reporting declarants. Furthermore, a new portal section of the CBAM Registry will allow installation operators outside the EU to upload and share their installations and emissions data…
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CBAM update questions & answers 19 July 2024
EU Commission on 19 July 2024 published the update version of the FAQ on CBAM. We list below the new questions and answers. Answers updated 16, 18, 19, 26, 27, 35, 38, 48, 56, 60, 74, 87, 96, 99, 104, 106, 110, 114, 121, 123; Questions added 24, 30, 34, 65, 72, 103, 109, 116, 125. For the readers’convenience there is below the list of the HS code of goods which fall under CBAM regulation. Cement (25070080 – Kaolin and other kaolinic clays, calcined; 25231000 – Cement clinkers; 252321 00 – White Portland cement, whether or not artificially coloured; 25232900 – Other Portland cement; 25233000 – Aluminous cement; 25239000…
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CBAM: from July 2024 no default value
The countdown for the phase of CBAM is going ahead: from July 2024 it is not possible make CBAM reporting with default value. Indeed, as EU Commission explained: “… During the three first quarterly reports (Q4 of 2023 and Q1&2 of 2024), declarants may report embedded emission based on default values made available and published by the European Commission without quantitative limit; From Q3 of 2024 and until the end of 2025, declarants can still report emissions based on estimations but only for complex goods and with a limit of 20% of the total embedded emissions. Using default values would qualify as ‘estimation’….”. It is interesting to recall that CBAM…
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Informal Expert Group on the CBAM: the presentation
The presentation made by the Informal Expert Group on the CBAM [ TAXUD-CBAM-EXPERT-GROUPS@ec.europa.eu ]at its 1st Meeting held on 23 April 2024 lists that the criteria for the CBAM application which are: “• Name, address and contact information; • EORI number; • Main economic activity carried out in the Union; • Certification by the tax authority in the Member State where the applicant is established that the applicant is not subject to an outstanding recovery order for national tax debts; • Declaration of honour that the applicant was not involved in any serious infringements or repeated infringements of customs legislation, taxation rules or market abuse rules during the five years…
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CBAM: a practical summary of what you need to take into consideration
The presentation provided by the French Department for Ecology on CBAM gives the occasion to summarize the guidelines of CBAM implementation inside the economic operators. As Andrea Zanon said “…What is clear, however, is that CBAM is a game-changer, and it is very likey to reshape global trade forcing nations to confront the urgent challenges of climate change mitigation and adaptation. As the world adjust to this clean tech influence policies, the stakes have never been higher…” It is a game-changer which should be managed by the economic operators with a customs compliance /AEO approach. To streamline the regulation about carbon border adjustment mechanism it is possible to say that…
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Guida OECD sul dovere di diligenza per la condotta d’impresa responsabile (Responsible Business conduct o RBC)
L’approfondimento di tematiche come la customs compliance AEO, modello di gestione ex D.lgs 231/2001, materie prime strategiche, CBAM, due diligence in materia di deforestazione ed impoverimento delle foreste, suggerisce di tenere in seria considerazione la guida sul dovere di diligenza per la condotta d’impresa responsabile dell’OECD la quale mira a “…offrire…un supporto pratico volto all’implementazione delle Linee guida OCSE destinate alle imprese multinazionali, usando un linguaggio semplice per spiegare le raccomandazioni sul dovere di diligenza e le relative disposizioni…”. Tale diligenza rappresenta l’ossatura della condotta d’impresa responsabile (Responsible Business conduct o RBC) Si rivolge, in particolare, alle seguenti categorie di soggetti: Tutte le imprese multinazionali, a prescindere dalla struttura proprietaria,…
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CBAM, updated frequently questions and answer for a compliance check
On 28 February 2024 the European Commission published the new CBAM frequently questions & answers (FAQ) which modify the points n. 10, 12, 27, 28, 30, 44, 50, 56, 68, 91, 92, 99 of their last version. In particular, the new point n.10: QUESTION N.10: “Does the CBAM apply to ‘returned goods’? ANSWER N.10: “Returned goods are goods defined in Article 203 of the Union Customs Code (Regulation (EU) No 952/2013). They are goods that are released for free circulation and benefit from duty exemption because they were Union goods before, either because they have originally been exported as Union goods or because they were previously released for free circulation,…
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The legal nature of AEO between circular economy, compliance and environment protection
The AEO status represents an accidental and non-mandatory element of the customs obligation. This is given by the authorization which is the unique customs decision able to “defining and qualifying” its owner. Indeed, in this way the economic operator becomes reliable within the context of a participatory cooperation relationship with the customs administration. The AEO authorization is an administrative deed released by the national customs entity/bodies in accordance with the EU regulations. This is valid throughout the EU customs territory and, if a mutual recognition agreement is valid, also with third countries; furthermore, despite being regulated in customs regulatory acts, it is important to highlight that it constitutes an authorization…