• 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,…

  • compliance e AEO,  made in

    CBAM: questions and answers from EU Commission

    EU Commission on 23 January 2024 updated its “ Carbon Border Adjustment Mechanism (CBAM) Questions and Answers” and checks the following points: General topics about the CBAM; Reporting aspects, responsabilities, procedures and general issues related; The transitional registry; Methodology for calculationg embedded emission in CBAM goods (cement,fertilizer, electricity, hydrogen, iron, steel, aluminum/steel) Customs and CBAM. Definitve period. For what is concerning, the customs implications of CBAM, the “ Carbon Border Adjustment Mechanism (CBAM) Questions and Answers” provides with the following answers: QUESTION: Can an importer use different customs representatives for the customs declaration and the CBAM reporting? As regards the reporting requirements applicable during the transitional period, the CBAM Regulation…

  • circular economy,  compliance e AEO,  made in

    Default values, CBAM, AEO and compliance

    The European Commission published the guidelines on “Default values for the transitional period of the CBAM between 1 October 2023 and 31 December 2025.”  By which: Recalls the legal nature of the Carbon Border Adjustment Mechanism (CBAM) which “…is an environmental policy instrument designed to support the EU climate ambitions of achieving a net reduction of greenhouse gas (GHG) emissions of at least 55% by 2030 and of reaching climate neutrality by 2050 at the latest…”; Underlines that the default values are an average of the intensity of the emissions for each categories of commodities covered by the CBAM. Indeed, the guidance provides that “…Default values do play a specific…

  • circular economy,  compliance e AEO,  free trade agreement,  made in,  valore in dogana

    2024 a New Year of customs challenges

    The 2023 has been an year very rich in customs news which will impat on the custom operations and compliance. We would list the following topics already published in our website: CBAM carbon border adjustments mechanism for which it is required to: 1) take into account HS codes;2) supply chain management; 3) special regimes; 4) made in/non-preferential origin; 5) customs value; The European regulantion on f-gases import; The due diligence on some goods (cattle,cocoa,palm oil, rubber, soya, wood,coffee) with specific focus on “deforestation and forest degradation”; The ecodesign, recycle and second life for batteries manufactured and imported into the EU; The free trade agreement with the New Zealand; The free…

  • circular economy,  compliance e AEO,  made in,  valore in dogana

    FAQ, CBAM and French Customs: an interesting update

    The French Customs published its “frequently questions & aswers” about the following points: Import/export of packaging: “ …Nomenclatures 7310 and 7612 are included in Annex 1 of the CBAMregulation. When this packaging is released for free circulation, it is covered by the CBAM. When this packaging is intended to be re-exported, it can benefit from the temporary admission regime which is not a customs regime subject to the CBAM…”; Freight: “…The threshold of €150 per shipment excludes customs-cleared shipments with Delta H7. In contrast, express freight shipments cleared through Delta X and Delta G are covered by the CBAM. Customs regime: “The CBAM is applicable to all procedures giving rise…

  • circular economy,  compliance e AEO,  made in

    L’origine non preferenziale (made in) e AEO: una breve analisi operativa

    L’origine doganale: insieme alla classificazione e al valore è uno degli elementi sintomatici attraverso cui si manifesta e definisce l’obbligazione tributaria; rappresenta uno dei pilastri dell’obbligazione tributaria; costituisce un elemento dell’audit per l’AEO; può essere preferenziale oppure non preferenziale; può essere determinata rispetto a un bene interamente ottenuto oppure ad uno che ha subito una serie di lavorazioni in luoghi diversi o a partire da materiali provenienti da luoghi differenti. In primo luogo, vale la pena partire dall’analisi dell’origine non preferenziale che può essere definita come la caratterizzazione di un bene rispetto ad un luogo dove viene interamente ottenuta oppure dove subisce una lavorazione capace di attribuire il carattere originario:…

  • compliance e AEO,  made in

    Made in and the substantial working: the point of view of European Court of Justice

    The European Court of Justice in its judgment C-Case C‑210/22 released on 21 September 2023 declares that, in the determination of the made in,  apart the type of rule of origin for non-preferential origin calculation,  it is important to check if a substantial transformation has been performed . Indeed, processing or working operations may still be substantial when that processing or working brings a clear qualitative change to the product. This a very interesting judgement that can provide support in the ongoing management of the AEO. The European legal framework is made by the following pillars: the Guidance on non-preferential rules of origin (March 2022) TAXUD; the regulations currently in force…

  • circular economy,  compliance e AEO,  made in

    CBAM and made in: some explanations

    CBAM (carbon border adjustment mechanism) obligations require the good knowledge of the non-preferential origin. The first questions that can arise is: what is “non-preferential origin” or “made in”? The non-preferential origin is the economic nationality of a good; for istance: “made in EU, made USA”. In other words, the mentioned status is obtained where goods are “wholly obtained” in one country or, when two or more countries are involved in the manufacture of a product, origin is obtained where goods underwent their last, substantial, economically-justified processing or working, in an undertaking equipped for that purpose, resulting in the manufacture of a new product or representing an important stage of manufacture.…

  • circular economy,  compliance e AEO,  made in

    CBAM: EU information guide for importer of steel and iron

    The EU Commission published the “CBAM information guide for importer of steel and iron” where: Explains that “…importer must report quarterly on the quantities of steel and iron goods you import into the EU, and the greenhouse gas emissions released as they were produced (embedded in those goods); Recalls that “…any monetary payments until 2026, from which point the importer or his customs representative will be expected to buy and surrender CBAM certificates corresponding to the quantity of embedded emissions in the goods…”; Provides this checklist: Lists the following key points for the reporting activity: a) The quantity of steel and iron in the scope of CBAM being imported to…

  • accise e imposte di consumo,  compliance e AEO,  made in

    CBAM: EU information guide for importer of hydrogen

    The EU Commission published the “CBAM information guide for importer of hydrogen” where: Explains that “…importer must report quarterly on the quantities of hydrogen goods you import into the EU, and the greenhouse gas emissions released as they were produced (embedded in those goods); Recalls that “…any monetary payments until 2026, from which point the importer or his customs representative will be expected to buy and surrender CBAM certificates corresponding to the quantity of embedded emissions in the goods…”; Provides this checklist: Lists the following key points for the reporting activity: a) The quantity of hydrogen in the scope of CBAM being imported to the EU during the previous quarter;…