Wednesday, November 29, 2023
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Desiderio Consultants Ltd. is a think tank and a network of independent professional international development consultants established to promote and influence customs & trade-related policies in African nations to achieve trade facilitation reforms aimed at improving international and regional trade
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Sigit: the on-line tax litigation testing starts in Lazio Region

On Thursday 16 February the testing phase of the on-line tax litigation will start in Italy. Such mechanism will allow - through the electronic interaction of tax litigation procedures, the Certified Electronic Mail (PEC) and the digital signature - the on-line lodgement of petitions and other pleadings to the Tax Courts, as well as the on-line consultation of the case file and the electronic transmission of decisions issued by tax Courts.


Non-preferential origin and "substantial processing or working" criterion

With the judgement 10 December 2009, “Bundesfinanzdirektion West/Heko Industrieerzeugnisse GmbH”, (Case C-260/08), the EU Court of Justice provides further clarification regarding article 24 of the Council Regulation (EEC) 12 October 1992, No 2913 (Community Customs Code), concerning the determination of the origin of goods obtained by a working process carried out in two or more different Countries. According to such provision, "Goods whose production involved more than one country shall be deemed to originate in the country where they underwent their last, substantial, economically justified processing or working in an undertaking equipped for that purpose and resulting in the manufacture of a new product or representing an important stage of manufacture.

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US Customs: guidelines on the ruling programme

U.S. Customs and Border Protection (CBP) recentently published on its website a new “Informed Compliance Publication” on the presentation of reuests of “ruling” to the customs authorities. “Ruling” requests are very similar to the binding information on tariff (BTI) or origin (BOI) issues regulated by the Community customs Code. They consist of a decision of customs, adopted in the form of a letter (“letter of ruling”), that communicates to the operator, on his request, how goods will be traited with regards to their tariff classification and/or origin when they will be imported in the US territory. This mechanism allows operators to avoid both formal errors in the customs declaration and exposure to the relevant sanctions.


RAPEX: guidelines adopted by the EU Commission

WIth Decision 2010/15/EU of 16 December 2009, the EU Commission adopted the guidelines for the management of the Community Rapid Information System ‘RAPEX’, as well as of the notification procedure regulated by Article 11 of the Directive 2001/95/EC on the General Product Safety.

The RAPEX is a rapid alert system, established by article 12 of Directive 2001/95/EC, allowing Member States (via a contact point that in Italy is the Ministry for Economic Development, General Directorate for the Protection of consumers) and the Commission, to exchange information on consumer products (except for food, pharmaceutical and medical devices) posing a serious risk to the health and safety of consumers, as well as on the measures and actions adopted to neutralize such risks.

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Mandatory CE marking on windows and pedestrian doors as of 1th January 2010

With the Communication 2009/C 309/01, published in the Official Journal of the European Union C 309 of 18 December 2009, the EU Commission informs operators that as of 1th February 2010, windows and external pedestrian door sets will be subject to a mandatory CE marking in all the EU member States, in accordance to the indications laid down in the EN 14351-1 Window Product Standard, that specifies characteristics and performances that such goods must fulfil in order to obtain the CE marking.


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