• 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

    Customs special regimes, AI, circular economy and compliance: the challenges

    On 30 November 2023 the DG TAXUD published the guidance “Special procedures for MSs and Trade -Title VII UCC” number of reference TAXUD/A2/SPE/2016/001-Rev 21-EN. In this document, the EU working group, according to article 210 UCC, checks and analyzes the customs procedures with economic impact (CPEI) also called eitther “Special Procedures” or “special regimes”. The main categories are Storage which covers customs warehouse and free trade zones Specific use. In this category, the temporary admission and the end use authorization fall. Processing which means inward processing relief and outwards processing relief The common framework of these special procedures is Authorization: the authorisation which is a favourable decision with a maximum…

  • circular economy,  compliance e AEO

    CBAM and definitions for a better understanding

    The Guidance document on CBAM implementation for importers of goods into the EU confirms and provides with the following definitions: ‘tonne of CO2e’ means one metric tonne of carbon dioxide (‘CO2’), or an amount of any other greenhouse gas listed in Annex I adjusted to the equivalent global warming potential of CO2. ‘Direct emissions’ means emissions from the production processes of goods, including emissions from the production of heating and cooling consumed during the production processes, regardless of the location of the production of the heating and cooling. ‘Indirect emissions’ means emissions from the production of electricity, which is consumed during the production processes of goods, regardless of the location…

  • circular economy,  compliance e AEO

    AEO, trusted trader and circular economy

    In this article we examine the latest publication of circulareconomy.earth (Chatham House)  “Supply chain traceability and transparency for a global circular economy” where it is underlined that: the tracking and sharing of product information throughout its entire life cycle, holds tremendous significance in the global circular economy. Circular related product information means allows: regulators to more easily verify that certain products comply with eco-design requirements by ensuring provenance and the authenticity of products and the materials used to make those products; facilitate and regulate transboundary trade of circular trade flows; repair, remanufacturing and recycling services to view an accurate breakdown of the material composition of the product thereby informing them…

  • circular economy,  compliance e AEO,  energie rinnovabili,  free trade agreement

    FTA Chile, EU and sustainable fair trade

    The modernized FTA between the EU and Chile rules the trade of raw materials (like lithium for batteries) and hydrocarbons by Promoting dialogue and cooperation in the energy and raw material sectors; fostering sustainable and fair trade and investments; ensuring a level playing-field in those sectors, and to strengthen competitiveness of related value chains including value addition. The parties (EU and Chili): are committed to grant the access to infrastructure for producers of electricity generated from renewable energy sources; agree to cooperate on any relevant issue of mutual interest, such as: a) renewable energy particularly with regards to technologies, integration into and access to the electricity system, storage and flexibility,…

  • Uncategorized

    EU Parliament, circular economy and import export flow

    On 25.04.2023 the EU Parliament published a short report about the circular economy where it is stated that: “…The circular economy is a model of production and consumption, which involves sharing, leasing, reusing, repairing, refurbishing and recycling existing materials and products as long as possible. In this way, the life cycle of products is extended…”. Moreoever, this report, about the need of reduction of  raw material dependence, hilights that The world’s population is growing and with it the demand for raw materials. However, the supply of crucial raw materials is limited; Finite supplies also means some EU countries are dependent on other countries for their raw materials. According to Eurostat,…

  • circular economy,  energie rinnovabili

    European Court of Justice, VAT and device for charging electric vehicles

    The Tenth Chamber of the European Court of Justice (ECJ) with its judgement of 20 April 2023 in case C-282 declared that the supply of the devices for recharging electric vehicles and its connected services, from a VAT standpoint, constitute a supply of goods. In particular, the “….Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/162/EU of 22 December 2009, must be interpreted as meaning that a single complex supply which encompasses: –  access to recharging devices for electric vehicles (including integration of the charger with the vehicle operating system); – the supply of electricity, within duly adjusted…

  • compliance e AEO,  free trade agreement

    Pan-Euro-Mediterranean (PEM) Convention and trade opportunities: an update

    The Pan-Euro-Mediterranean (PEM) Convention on preferential rules of origin established: a) common rules of origin; b) cumulation among the PEM Contracting parties: the EU, Switzerland, Norway, Iceland, Liechtestein, Egypt, Tunisia, Algeria, Morocco, Israel, Palestinian Authority of the West Bank and the Gaza Strip, Syria, Lebanon, Jordan,  Türkiye, the Faroe Islands, the Republic of Moldova, Georgia, Ukraine, Serbia, Montenegro, Bosnia Herzegovina, North Macedonia, Albania. The aim of this free trade area is to facilitate trade and integrate the supply chains within the zone; in this context the SME (small medium enterprises) can enjoy the interesting benefit. In a nutshel: a SME (and in general any economic operator) can export from one…