• compliance e AEO,  free trade agreement,  made in

    Modernised free trade agreeement UE and Mexico: a short check of the rules of origin lays down by the text in priciple

    On 17 January 2025 the negotiations for a modernised  free trade agreements between the EU and Mexico  have been concluded.  The contracting parties will put in place an ambitious and modern framework to deepen and widen EU-Mexico political dialogue, cooperation and economic relations and they will propote the growth potential for EU agri-food exports to Mexico and progressive rules on sustainable development.  In other words, the modernized free trade agreement will set legally binding commitments on labour rights, environmental protection, climate change and responsible business conduct. Subject to final legal revision, the EU and Mexico will now proceed with their respective procedures for conclusion and ratification. According to the text…

  • circular economy,  compliance e AEO,  free trade agreement

    EU GSP scheme and sustainable development

    The European Generalised Scheme of Preferences (GSP) is a framework of customs rules for which, the duties on some goods are removed if imported from vulnerable developping countries. This benefit requires that: To be eligible, the goods must comply with some additional rules: direct trasport, accounting segregation, rules of origin, statement of origin with the mention of rex (registered exporter) in the invoice or other document; It is based on the regulation 978/2012. It is interesting to add that in November 2023 the application of this GSP regulation was extended until December 2027, pending the approval of a reviewed GSP regulation by the European Parliament and the Council of the…

  • circular economy,  compliance e AEO,  free trade agreement

    The preferential origin, free trade agreements and customs compliance: an up-to-date overview

    The judgment of the IV Chamber of the European Court of Justice C‑653/22 released on 23 November 2023 recalls that the origin is an obligation of the importer/economic operator which is required to managet it by taking a specific and professional care. The customs origin could be non-preferential and preferential one. The mentioned case law gives us the chance to go deeper with an up-to-date overview of the preferential origin. The preferential origin is an important “status” (quality) of the goods which are imported or exported from/to the European Union. For this reason, it is important to share and explain some points of the European Union Guidance on the preferential…

  • accise e imposte di consumo,  circular economy,  compliance e AEO,  made in,  valore in dogana

    AI, customs, origin, value and classification: how to implement the compliance

    The artificial intelligence is a way to improve  the compliance of the economic operators with the regulations on preferential origin, non-preferential origin, value and classification; shortly, it is a way to: make more robust the pillars of customs obligation on which it is based the audit for the AEO authorization; Well assess and mitigate the risks of non-compliance and, therefore, reduce or avoid: audit costs, operational disruptions, legal expenses; Implement the internal customs knowledge and expertise and the internal skills to develop internal controls (monitoring). ##preferentialorigin. The preferential origin is the status of the goods are eligible for the free trade agreement rules. The free trade agreement is is an…

  • compliance e AEO,  free trade agreement

    Singapore, REX e opportunità per il made in Italy

    A partire dal 1 gennaio 2023 per esportare dall’Unione europea a Singapore l’attestazione d’origine preferenziale (statement of origin)  deve contenere il numero di esportatore registrato (registered exporter) e non quello di esportatore autorizzato (approved exporter). E’ previsto, però, un periodo di tolleranza fino al fine marzo 2023. Tra Singapore e UE c’è un accordo di libero scambio. L’esportatore autorizzato è:  un’autorizzazione rilasciata dalle Dogane a seguito di un audit in azienda volto a certificare che il richiedente può attestare autonomamente l’origine preferenziale. La qualifica di AEO implica una riduzione dei documenti da fornire nell’audit. L’esportatore registrato (registered exporter) è un identificativo da indicare nella attestazione d’origine quando richiesto dagli accordi…