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AEO and EU Customs union reform: EU Parliament report 20 February 2024
As we informed on 2023 the European Commission published on the official journal the “Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013”. About the AEO, the mentioned document (n. Document 52023PC0258 and COM/2023/258 final) provides with the following provisions. Firstly, about the “ex-post evluation/fitness checks of existing legislation” indicated into the explanotry memorandum “…the proposal undelines that “…Second, some tangible progress in improving the customs environment has been realised but does not evenly concern all the areas analysed in the evaluation. The UCC contributed to clarifying and harmonising customs…
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CBAM, sanctions and AEO
The regulation draft C(2023) 5512 final “…laying down the rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period…” provides with the regulations for sanctions related to CBAM transitional register regulation. In particular, it lays down that “member States shall apply penalties in the following cases: (a) where the reporting declarant has not taken the necessary steps to comply with the obligation to submit a CBAM report, or (b) where the CBAM report is incorrect or incomplete in accordance with Article 13, and the reporting declarant has…