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Risk management and legal nature of the AEO
The risks management is the pillar of the internal compliance systems linked to the AEO status. According to the “Authorised economic operator-guidelines” TAXUD/B2/047/2011 –Rev.6 an AEO must focus on processes, management of risk, internal controls and measures taken to reduce risks. The AEO approach, based on the risks management, should include a regular review of processes (directly or indirectly impacting on the customs obligation), controls and, measures taken to reduce or mitigate risks related to the international movement of goods. In particular, internal control is the process implemented by the AEO to prevent, detect, and address risks in order to assure that all relevant processes are adequate. In other words,…
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Customs classification, parts and European Court of Justice
The European Court of Justice Chamber X with case n.725/21 of 9.03.2023 , stated that: in the customs nomenclature there is not a definition of ‘part’ ; part does not cover items which are not indispensable, for the completed good, to fulfil its function. It is useful to share the following points of the judgement: “….in accordance with General Rule 1 for the interpretation of the CN, the tariff classification of goods is determined according to the terms of the headings and section or chapter notes of that nomenclature. In the interests of legal certainty and ease of control, the decisive criterion for the tariff classification of those goods must…