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CBAM guidance for operators and installations outside the EU
As we know, since the 1 October 2023 is entered into force the Carbon Border Adjustment Mechanism – CBAM. By means of Guidance document on CBAM implementation for installation operators outside the EU, EU gives some suggestions to the operators of installations outside the European Union. In particular, the Guidance document on CBAM implementation for installation operators outside the EU provides some practical guidelines to the operation of installations outside the European Union. Question n.1 : Are you an operator of an installation producing “CBAM goods”? To answer, the operator has to check: a) the goods produced and exported to EU ( cement, iron and steel, aluminium and some chemical…
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Plastic Pollution, Joint Ministerial Statement INC-2 and customs compliance
On 26.05.2023 the Intergovernmental Negotiating Committee (INC-2) to develop a legally binding instrument on plastic pollution, including in the marine environment released a Joint Ministerial Statement INC-2 whose points are: This committee calls for the overarching objective of the treaty to be to end plastic pollution from all sources to protect the environment and human health. Reinforcement of commitment to ending plastic pollution by 2040; Development of common legally binding obligations and control measures for Parties to the treaty, and to cooperate with stakeholders and other partners to ensure alignment of efforts with the objective and approaches of the treaty, in order to end plastic pollution; binding provisions in the…
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CBAM ,climate mitigation, Q&A
The European Commission released on 10.05.2023 a memo with “Questions and Answers: Carbon Border Adjustment Mechanism (CBAM)”. In this documenti t is analysed the following topic: “…How will you engage with third countries and industry going forward?…”. The answer is that: “… When preparing the CBAM proposal, the Commission already consulted stakeholders widely, both through an open public consultation and more targeted consultations. In addition, the Commission engaged in extensive bilateral consultations with public authorities in EU and non-EU countries, business associations, individual companies and NGOs. Targeted consultations were also undertaken with senior managers and associations from the basic materials sectors, manufacturers, NGOs and policymakers. During this transition period we…
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CBAM, customs classification and HS code
Which are the goods covered by the CBAM? The Annex I of the regulation (proposal) lists the main categories of goods with the HS codes and the greenhouses gases related. The list, below summarized, recalls the main role played by the customs classification which is one of the three pillars (with value and origin) of the customs obligation. In other words, we have to take care of our classification becuase: a) we risk infrigement of CBAM rules; b) reduce our “reliability” (if AEO). We have to: a) monitor the internal process of customs classification; b) check the customs classification made in our behalf by other entities; c) discrepancies and audit…
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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)…
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Accise: il nuovo quadro normativo europeo
13 febbraio 2023: novità per le accise. In particolare, il 13 febbraio 2023 entreranno in vigore i seguenti articoli della direttiva UE 2020/262 del 19 dicembre 2019: gli articoli 1, 4 e 5; gli articoli da 7 a 11; gli articoli 13, 14 e 15; gli articoli 18, 23 e 24, gli articoli 30, 31 e 32; gli articoli da 47 a 53; gli articoli 56 e 58 La direttiva UE 2020/262 del 19 dicembre 2019 entrata in vigore venti giorni dopo la data della sua pubblicazione e recepita in Italia con il decreto legislativo n. 5 novembre 2021, n. 180 che aggiorna il TUA (Testo unico delle disposizioni…
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Garanzie bancarie, assicurative e dogana: regimi speciali, dazi e iva
Il commercio internazionale richiede sempre più l’impiego di garanzie bancarie o assicurative per sospendere e differire il pagamento dei diritti di confine (essenzialmente dazi e iva). I modelli da utilizzare per il contratto di garanzia sono quelli concordati con ABI e ANIA. L’operatore economico può chiedere l’autorizzazione ad avere una garanzia globale e cioè su tutti i debiti doganali che insorgono oppure una garanzia isolata. La garanzia una o tutte può coprire le seguenti categorie : a) custodia temporanea b) regime di transito unionale/regime comune di transito c) regime di deposito doganale d) regime di ammissione temporanea con esonero totale dai dazi all’importazione e) regime di perfezionamento attivo f) regime…
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IVA, esportazione, customs compliance e AEO
Esportare senza pagare l’IVA: un beneficio che richiede degli accorgimenti. Al riguardo, la Corte di Cassazione con la propria sentenza n. 36417 del 13 dicembre 2022, ribadendo i criteri da rispettare perché la cessione di beni attraverso esportazione sia esente da IVA e ha sottolineato che: A norma dell’art. 8, comma 1, lett. a), del d.P.R. n. 633 del 1972, la destinazione della merce all’esportazione deve essere provata dalla documentazione doganale, ossia dalla vidimazione apposta dall’ufficio doganale sulla fattura o su un esemplare della bolla di accompagnamento o anche, se quest’ultima non è prescritta, del documento di trasporto, oppure secondo modi e tempi previsti da appositi decreti ministeriali per le…