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Note from the CCRM editors: The first part of the article provided an overview of the history, objectives and scope of the Carbon Border Adjustment Mechanism (CBAM) introduced by the EU. It also … examined the issue of whether the Paris Agreement on climate change foresees border adjustment measures by countries with high climate ambitions, and posed the following question: Is the CBAM fair towards developing countries? In this second part, the author provides an overview of the provisions of the General Agreement on Tariffs and Trade (GATT) which could justify the CBAM, his assessment of the CBAM Regulation, and shares a practical list of questions that companies can use in order to find out whether they are affected, and if so, how they can prepare to meet the CBAM requirements, in particular for the transitional period.

Skaitytojo klausimas: Kaip importuotojai gali užtikrinti atitiktį tokiems reikalavimams, kurie numatyti ES miškų naikinimo ir alinimo reglamente (apie iššūkius rašoma dr. David Savage straipsnyje … „Ar Briuselis gali išgelbėti pasaulio atogrąžų miškus?“)?

Today, we often talk about circular economy goals and the ambition to reduce waste by extending the life of products through reuse, repair, refurbishment or recycling. The legal framework is … still under development. For example, there are provisions in the EU Combined Nomenclature for certain waste and scrap and for used cars, but no such provisions for used car parts - this can lead to difficulties when declaring these goods for the chosen customs procedure. Let us give an overview and discuss a current practical situation in Lithuania regarding the environmental and customs requirements for the declaration of parts of used cars for export.

“Dabar kaip importuotojai pildysime PADKM (red. past. pasienio anglies dioksido korekcinio mechanizmo) deklaracijas, bet ar nebus taip, kad mūsų gamybininkams atsiras prievolė teikti duomenis … apie gamybos emisijas dėl tokių pačių ar panašių kitų šalių reikalavimų?” – tokį klausimą diskusijoje iškėlė skaitytojas. Iš ties, kokie kitų šalių, svarbių ES prekybos partnerių, planai? Atsakydami į klausimą apžvelgiame JAV kongrese svarstomą “Užsienio taršos mokesčio aktą”.

Note from the CCRM editors: This first part of the article provides an overview of the history, objectives and scope of the Carbon Border Adjustment Mechanism (CBAM) introduced by the EU. It … also examines the issue of whether the Paris Agreement on climate change foresees border adjustment measures by countries with high climate ambitions, and poses the following question: Is the CBAM fair towards developing countries? In the second part, the author will provide an overview of the provisions of the General Agreement on Tariffs and Trade (GATT) which could justify the CBAM, his assessment of the CBAM Regulation, and share a practical list of questions that companies can use in order to find out whether they are affected, and if so, how they can prepare to meet the CBAM requirements, in particular for the transitional period.

EU’s Carbon Border Adjustment Mechanism (CBAM) regulation entered its transitional phase on 1st October, 2023. From that day on, importers have to collect and report data on greenhouse gases … emitted during the production of CBAM goods. Since the data must be collected from the manufacturers in non-EU countries, a process must be established for the corresponding communication. Given the complexity of supply chains, this process may involve multiple actors between the importer and third country facilities. In addition, several EU and national authorities are involved. Who is/can be who? Who does what? What are the responsibilities?

If you import aluminium, steel and iron products, cement, fertilisers, hydrogen or electricity, you should already have answered the question of who in your company speaks the language of the … Carbon Border Adjustment Mechanism (CBAM), i.e. is knowledgeable in this area and responsible for compliance. And not just you, but also your suppliers from outside the EU, as they will provide you with information on the carbon emissions generated in the production of goods. So who in your supplier company speaks the CBAM language? In this article we look at the links between CBAM and customs, as well as other areas, to help you answer the question of whether the primary responsibility for CBAM compliance should lie with the person responsible for customs matters.

Skaitytojo klausimas: Koks bus muitinės vaidmuo pereinamuoju laikotarpiu (2023 m. spalis – 2025 m. gruodis) įgyvendinant pasienio anglies dioksido kontrolės mechanizmą (PADKM)? Atsakydami į klausimą … ne tik apžvelgiame muitinės vaidmenį, bet ir atkreipiame dėmesį į visų susijusių asmenų vaidmenis ir pabrėžiame ataskaitas teikiančio deklaranto atsakomybę.

To reduce carbon emissions in the EU and globally, the EU has put in place a legal framework - the Carbon Border Adjustment Mechanism (CBAM), set out in a recently published regulation. The CBAM … will apply to imports of certain goods such as fertilisers, screws, wires, hydrogen, etc., the range of which will be expanded. The obligation for importers of these goods or their indirect customs representatives to submit quarterly CBAM reports comes into force already this year.

In mid-December 2022, negotiators of the Council and the European Parliament reached an agreement of a provisional and conditional nature on the Carbon Border Adjustment Mechanism (CBAM). The … agreement needs to be confirmed by ambassadors of the EU member states, and by the European Parliament, and adopted by both institutions before it is final. However, according to the agreed timetable, the transition period for its implementation is set to come into force in October 2023. What should companies do?

The European Green Course, presented at the end of 2019, raised new challenges for various business enterprises; however, at the same time, it presented new opportunities. Businesses that cooperate … with customs, such as customs brokers, logistics companies, and companies that export or import goods, are no exception.

Kasmet rudenį minima Tarptautinė ozono sluoksnio apsaugos diena. Šia proga primename, koks yra sukurtas tarptautinis teisinis mechanizmas ozono sluoksnio apsaugai, muitinės vaidmenį įgyvendinant … numatytas priemones ir apžvelgiame praktinę situaciją - kokie reikalavimai yra taikomi kontroliuojamų prekių importo atveju. Taip pat atkreipiame dėmesį į aktualijas, pavyzdžiui, kad nuo 2023 m. sausio 1 d. draudžiamas putų, kuriose yra HFC, kurių VAP yra 150 arba didesnis, pateikimas ES rinkai.

It's about trade liberalisation of climate-friendly goods: What is defined as a ‘climate-friendly good’? How are these goods included in the Harmonised System (HS)?

The National Board of Trade Sweden recently published a report entitled Trade and Climate Change – Promoting climate goals with a WTO agreement, which shows that trade policy-makers can do more … to contribute to the promotion of climate goals. Customs administrations, through the World Customs Organization (WCO), have a crucial role to play, writes Emilie Eriksson, legal adviser and co-author of the report.