• circular economy,  compliance e AEO,  made in

    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,…

  • accise e imposte di consumo,  compliance e AEO,  energie rinnovabili

    CBAM some customs implications

    As already indicated, on October 2023 will partially enter into force the CBAM (carbon border adjustment mechanism), according to article 36 paragraph 3 of the “Proposal for a regulation of the European Parliament and of the Council establishing a carbon border adjustement mechanism (COM(2021)0564 – C9-0328/2021 – 2021/0214(COD))” published on 8.02.2023 for which“…(a) Articles 5 and 17 shall apply from 31 December 2024. (b) Articles 2(2), 4, 6, 7, 8, 9, 14, 15, 16, 19, 20, 21, 22, 23, 24, 25, 26, 27 and 31 shall apply from 1 January 2026. (c) Articles 33, 34 and 35(1), (2), (3), (4), (6) and (7) shall apply until 31 December 2025…”. From a customs point of…