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Due diligence deforestazione e degrado forestale (EUDR): una nuova sfida per gli operatori economici. Analisi della due diligence
Il contrasto alla deforestazione e al degrado forestale a partire dal 2026 rappresenta un importante elemento della customs compliance degli operatori economici nelle proprie attività di importazione, immissione in consumo ed esportazione nonché di messa a disposizione nel mercato unionale; ciò è richiesto dal regolamento 2023/1115 del 31 maggio 2023 “relativo alla messa a disposizione sul mercato dell’Unione e all’esportazione dall’Unione di determinate materie prime e determinati prodotti associati alla deforestazione e al degrado forestale e che abroga il regolamento (UE) n. 995/2010”. Le materie prime interessate sono: bovini, cacao, caffè, palma da olio, gomma, soia, legno realizzate attraverso deforestazione ( conversione ad uso agricolo antropogenica o mena di una…
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EUDR compliance: understanding your company position in beef, cocoa, coffee, palm oil, rubber, soy and wood supply chain
The EU Regulation on Deforestation-free Products (Regulation (EU) 2023/1115, hereinafter referred to as ‘the Regulation’, ‘this Regulation’, or ‘EUDR’) introduces obligations to operators and traders relating to the placing or making available on the Union market, and exporting from the Union of deforestation-related commodities and associated products. In order to clarify the the role plaid by the supply chain of the rubber. The EU “EUDR compliance: understanding your company position in beef, cocoa, coffee, palm oil, rubber, soy and wood supply chain” explains that: “ Natural vulcanised rubber (ex HS 4008) is imported to the EU by a large tyre manufacturer A. Tyre manufacturer A is a non-SME upstream operator…
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EUDR and certificates for customs declarations
The European deforestation and forest degradation scheme (EUDR) imposes an obligation to present a due diligence statement for importers or exporters when importing (in the EU) or exporting (out of the EU) products falling under the provisions defined in the deforestation scheme. For import are used the 10-digit TARIC codes. For export are employed the 8-digit CN code. This obligation applies at the time of lodging the customs declaration for releasing goods for free circulation (“import”) or the export declaration. If the obligations are not met, import or export is prohibited. According to “Brussels, 30 September 2024 Ares(2024)6896255 Subject: 1. TARIC data created for Regulation (EU) 2023/1115 on deforestation and…
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The next challenge of AEO: deforestation and CBAM
Environment protection is one of the key factor of the European trade policy. This requires a strong due diligence for the import of relevant commodities and the export of relevant product to prevent deforestation and forest degradation linked to cattle, cocoa, coffee, oil palm, rubber, soya and wood trade and deployment. From the other side, from October 2023 the reporting required by the Carbon border adjustment mechanism will enter into force for the import of cement, iron and steel, aluminium, fertilisers, electricity and hydrogen. CBAM implies a good management of the following customs aspects required for the AEO: The customs classification will play an important role to well identify the…
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The ESG key legislative developments: deforestation, CBAM
ESG (environmental, social and corporate governance) is the new approach of the European trade compliance policies and is a business framework for considering environmental issues and social issues in the context of corporate governance. This means that businesses must seek greater visibility of their suppliers’ operations and ensure certain environmental, human rights and governance safeguards, including driving ESG commitments into their supply contracts. The key pieces of legislation introduced are: deforestation risks: EU Deforestation Regulation (EUDR) requires extensive due diligence obligations on the value chain for all operators and traders dealing with certain products derived from cattle, cocoa, coffee, oil palm, rubber, soya and wood. It is important to ensure…