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Reporting declarant, tra CBAM, AEO e proporzionalità delle sanzioni: alcune considerazioni
Il 17 agosto 2023, la Commissione europea, dopo aver concluso una consultazione pubblica, ha pubblicato la “regulation draft C(2023) 5512” recante le disposizioni attuative del “carbon border adjustment mechanism” e delle obbligazioni relative al suo “periodo transitorio” previste dal regolamento 2023/956 del 10 maggio 2023 che istituisce un meccanismo di adeguamento del carbonio alle frontiere. Nella suddetta bozza merita un’attenzione particolare l’articolo 16 “penalties” sulle sanzioni e sulle modalità di applicazione delle stesse. Tale disposizione, nel primo comma, tipizza le condotte da sanzionare per cui : “…Member States shall apply penalties in the following cases: (a) where the reporting declarant has not taken the necessary steps to comply with the…
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CBAM, fiscal nature and Polish annulment
The Polish Government intends to request an annulment of the regulation establishing a carbon border adjustment mechanism (CBAM Regulation) because of, in its opinion, the CBAM is primarily fiscal in nature and therefore demand a unanimous vote to pass. For more details: Polish government; CBAM
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CBAM transitional registry
The regulation draft C(2023) 5512 final “…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…”clarifies that the CBAM Transitional Registry will consist of the following common components: (a) the CBAM Trader Portal (CBAM TP); (b) the CBAM Competent Authorities Portal (CBAM CAP) with two segregated spaces: (1) one for the National Competent Authorities (CBAM CAP/N) and; (2) another for the Commission (CBAM CAP/C); (c) the CBAM User Access Management; (d) the CBAM Registry Back End Services (CBAM BE); (e) the public CBAM page…
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CBAM, sanctions and AEO
The regulation draft C(2023) 5512 final “…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…” provides with the regulations for sanctions related to CBAM transitional register regulation. In particular, it lays down that “member States shall apply penalties in the following cases: (a) where the reporting declarant has not taken the necessary steps to comply with the obligation to submit a CBAM report, or (b) where the CBAM report is incorrect or incomplete in accordance with Article 13, and the reporting declarant has…
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CBAM transitional registry submission: timeline of obligations for reporting declarant
The regulation draft C(2023) 5512 final “…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…” in its article n.8 lays down that For each quarter from 1 October 2023 until 31 December 2025 the reporting declarant has to submit the CBAM reports to the CBAM Transitional Registry no later than one month after the end of that quarter; In the CBAM Transitional Registry the reporting declarant has to provide information and indicate, whether: (a) the CBAM report is submitted by an importer in…
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CBAM, inwards processing and reporting declarant
For the goods placed under inward processing relief (IPR) and subsequently released for free circulation either as the same goods or as processed products, the reporting declarant submits in the CBAM reports the following data: quantity of goods; embedded emissions; coutry of origin; quantity of goods under IPR These data are, partially, covered by the AEO self assessment questionnaire.
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CBAM and calculation of embedded emissions: how to do it
The regulation draft about the management of the CBAM reporting obligations, lays down that the reporting declarant , for the calculation of embedded emissions, has to followo up one of the two methods: a) determining emissions from source streams on the basis of activity data obtained by means of measurement systems and calculation factors 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 and of the flue gas flow. The tasks of the reporting declarant are part of the trade compliance on which relies the reliability of the AEO companies.
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AEO, CBAM and embedded indirect emissions
The regulation draft C(2023) 5512 final “…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…” about the embedded indirect emissions lays down that it is required to indicate: a) electricity consumption, expressed in megawatt hours, of the production process per tonne of goods produced; (b) actual emissions or default values made available and published by the Commission for the transitional period; (c) the corresponding emissions factor of the electricity consumed; (d) the amount of specific embedded indirect emissions
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CBAM obligations for reporting declarant
The reporting declarant-for CBAM purposes- has to provide the following data: the quantity of the goods imported; the type of goods as identified by their CN code; country of origin; firm where the goods where manufactured; UN/LOCODE; Company name of manufacturer; Geografical coordinates Emission source; technology used for the production of the goods; the specific embedded direct emissions of the goods; For electricity as imported goods, the reporting declarant shall report the following information: the emission factor used for electricity; the data source or method used for determining the emission factor of electricity; For steel goods it is required the identification number of the specific steel mill where a particular…
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CBAM and French customs
The French Customs shared in its website some contacts about the CBAM. In particular, questions.MACF@developpement-durable.gouv.fr for the environmental goals; MACF@dgtresor.gouv.fr for the trade policy issues; dg-comint2@douane.finances.gouv.fr for the customs and compliance issues. The CBAM is a new obligations of EU importer of some goods and requires an approach based on the compliance of AEO (OEA in French).