• circular economy,  compliance e AEO

    CBAM and AEO: the workflow to comply with

    The  Guidance document on CBAM implementation for importers of goods into the EU shares the following workflow aiming to simply the operational aspects of the CBAM compliance: The importer (reporting declarant) receives CBAM goods from various installations, possibly from different countries outside the EU. For each import, the importer lodges the usual customs declaration. The customs authority of the relevant EU Member State checks and clears the import, as usual. The customs authority (or the IT system used) informs the European Commission (using the CBAM Transitional Registry) of this import. This information can then be used to check the completeness and accuracy of quarterly CBAM reports. The reporting declarant requests…

  • circular economy,  compliance e AEO

    CBAM, authorized declarant and CBAM declaration

    The authorized declaranti is obliged to perform a CBAM declaration which has to contain the following: (a) the total quantity of each type of goods imported during the calendar year preceding the declaration, expressed in megawatt hours for electricity and in tonnes for other goods; (b) the total embedded emissions, expressed in tonnes of CO2 emissions per megawatt-hour of electricity or for other goods per tonne of  emissions per tonne of each type of goods; (c) the total number of CBAM certificates corresponding to the total embedded emissions. Finally pay attention to the fact that if the imported goods are processed products resulting from the inward processing procedure  the authorised…