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Italian customs reform: a short update
The reform of the Italian customs system is proceeding as indicated by the press release no. 75 of the Italian Goverment issued on 26 March 2024. The draft of decree that will abolish the TULD (Presidential Decree no. 43 of 1973 together with other legislative provisions dating back to the second half of the 19th century) will have to be approved and verified by parliamentary commissions. As will be seen later, as regards the customs sector, the main areas of innovation are: Sanctions and new regulation of smuggling; Telematization of customs activities; Harmonization and adaptation of the national system with the European regulatory framework; Synergy between the Customs Agency…
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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…
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EU Customs reform, AEO and trusted operators scheme
The Commission working document “ Accompanying the document 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…” finds out the need to implement the scheme of the AEO (trusted and checked operators) by following the following areas: ‒ AEO traders can operate under a trust and check approach if they have their electronic system interacting with the customs’ systems on a constant basis and thereby allowing customs to have access to all relevant data directly from the operators’ systems. They can self-monitor the compliance of their goods and calculate and…
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The next Union Customs code and the customs action plan
The new Union Customs Code is the answer to CAP (Customs Action Plan) by which the EU reacts to this problem: the current customs system is burdensome for legitimate trade. And customs authorities struggle in their mission to protect the EU, its financial interests, citizens, enterprises, the Single Market, and the environment. In particular, there are the points highlighted: Customs authorities struggle in their mission to protect the EU; Compliance with customs formalities is burdensome for legitimate trade; The customs model is not fit for e-commerce; Limited data quality, access, and analysis; Member States diverge significantly in the application of the customs rules. In particular, the working document reports that:…
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The context of the new Union Customs Code: the next challenges of the customs
The Commission staff working document impact assesment report “Accompanying the document 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” has been published on 22.05.2023 and defines the context where the new Union Customs Code will be placed. This context is the Custom Union founded in 1968 which manages the external border of the EU by enforcing the rules governing the cross-border movement of goods, including by imposing a common tariff on goods imported from third countries. Customs traditionally collect customs duties and other taxes on imports and are…