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New GSP framework, sustainable development and good governance: a check of the principles.
The ProposalCOM(2021)579 will set up a new framework of the European generalized system of preference which is: part of EU common commercial policy (unilateral preferential origin treatment for goods originating from the eligibile countries): sustainable development and good goverance; consistent with with the analysis and perspective of the Commission Communication Trade Policy Review: An Open, Sustainable and Assertive Trade Policy of 18 February 2021; consistent with EU green agenda and UN suistainable goals; The key stone of GSP is the “conditionality”: a country should not benefit from preferential trade arrangements if it is acting in a way that is contrary to international standards and principles and thereby also to its…
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New GSP framework, sustainable development and good governance: a short check
The new GSP regulation -to be adopted within the 2027- mantains: the three group of beneficary countries: “…The scheme provides for the following tariff preference arrangements: (a) a standard arrangement (‘Standard GSP’); (b) a special incentive arrangement for sustainable development and good governance (‘GSP+’); (c) a special arrangement for the least-developed countries (Everything But Arms (‘EBA’))…”; The difference between the sensitive and non sensitive goods; The nature of unilateral preferential treatment for goods originating from eligible countries; The list of commodities (HS codes); The need of formalities. The import operations from GSP countries can impact on the AEO internal monitoring.
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Classification, green goods and Customs reform
On 17.05.2023 the EU Commission released the communication “ Customs reform: Taking the Customs Union to the next level” COM(2023) 257 final. This communication underlines that: “…the EU should take a leading role in developing a global green customs policy…” and “…There are several areas in which global customs can support environmental objectives. Besides greening customs administrations themselves41, modernising the classification of goods in line with the objectives of the twin transitions should be part of the ongoing strategic review of the harmonised system convention. Options for greening the harmonised systems (HS) classification range from issuing lists of environmental goods, to changing the structure of the HS, or even alterations…
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EU Customs Reform: AEO, environment, simplifications and digitalization
On 17.05.2023 the EU Commission released the communication “ Customs reform: Taking the Customs Union to the next level” COM(2023) 257 final. This interesting document starts with a short message of Ursula von der Leyen for which “…It is time to take the Customs Union to the next level, equipping it with a stronger framework that will allow us to better protect our citizens and our Single Market. I will propose a bold package for an integrated European approach to reinforce customs risk management and support effective controls by the Member States…”. The three principles on which is based the reform of the european customs are: An efficient Customs…
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ETS, CBAM and carbon leakage
The European Commission in its memo published on May 2023 answers to this question: “…Isn’t carbon leakage already addressed by the Emissions Trading System?...” in the following way: “… The EU’s Emissions Trading System (ETS) is the world’s first international emissions trading scheme and the EU’s flagship policy to combat climate change. It sets a cap on the amount of greenhouse gas emissions that can be released from industrial installations in certain sectors. Allowances must be bought on the ETS trading market, though a certain number of free allowances is distributed to prevent carbon leakage. That system has been effective in addressing the risk of leakage, but it also dampens…
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UE, CBAM Question and answers
The European Commission released on 10.05.2023 a memo with “Questions and Answers: Carbon Border Adjustment Mechanism (CBAM)”. The first question is “…Why is the EU putting in place a Carbon Border Adjustment Mechanism?…” The EU is at the forefront of international efforts to fight climate change. Indeed, the EU Commission added “…The European Green Deal set out a clear path towards realising the EU’s ambitious target of a 55% reduction in carbon emissions compared to 1990 levels by 2030, and to become a climate-neutral continent by 2050. In July 2021, the Commission made its Fit for 55 policy proposals to turn this ambition into reality, further establishing the EU as…
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Spanish customs and AEO maintenance: the suggestions of Agencia Tributaria
In April 2023, the Spanish Customs (Agencia Tributaria) about the maintenance of the AEO underlined that: It is duty of the AEO authorisation holder to verify that the requirements that were audited by the customs for the concession continue to be fulfilled; This obligation requires: the check of the compliance with procedures or tools established for the management of customs activities; the update of ; to detect non-compliance and irregularities in its operations; taking the necessary corrective measures to resolve such situations; The holder of an AEO authorization has to inform the issuing customs authority without delay of any element arising after the granting of the authorisation which may…
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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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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.