针对进入欧盟的货物进口商实施CBAM的指导文件-2023.11.21-GUIDANCE DOCUMENT ON CBAM IMPLEMENTATION FOR IMPORTERS OF GOODS INTO THE EU 格式:PDF 页数:107 上传日期:2023-11-24 10:27:45 浏览次数:160 下载积分:1000 加入阅读清单 0%还剩106 页未读,是否继续阅读?
Guidance Document on CBAM Implementation for Installation Operators Outside the EU (17 August 2023) 原文: https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en 为了避免与贸易规则冲突,CBAM应税碳足迹的核算边界需要与EU ETS保持一致;而且考虑EU ETS免费配额问题,CBAM也要与FAR法规及其...
The action plan also includes changes to the EU’s Carbon Border Adjustment Mechanism (CBAM), which imposes a carbon price on imported goods such as steel, aluminum, and fertilizers. The drafts indicate that the Commission...
or where the declaration is lodged by an indirect customs representative, the person on whose behalf such declaration is lodged."Complications can arise when more than one party is involved in the importation process. When this occurs, the CBAM guidance confirms that each tonne should neither b...
The phasing in of the CBAM will allow for a “predictable and proportionate” transition for EU and non-EU businesses, the EU says in its CBAM guidance. “During this period, importers of goods in the scope of the new rules will only have to report g...
3 For more information on CBAM and the transitional period reporting requirements, or for assistance with impact assessments, compliance guidance or emissions monitoring and reporting, please contact one of our CBAM experts. Merijn Betjes Global Environmental Tax Expert and Director KPMG in the ...
The EU Commission also developed a dedicated IT tools to help importers perform and report these calculations, as well as in-depth guidance, training materials and tutorials to support businesses when the transitional mechanism begins. Whilst importers will be asked to collect fourth quar...
Further guidance is expected in the implementing acts in Summer 2023. Exemptions and extended circumvention practices CBAM will not apply to goods of nonpreferential origin in Switzerland, Liechtenstein, Iceland and Norway...
From 1 October 2023, the EU’s Carbon Border Adjustment Mechanism (CBAM) has entered into effect, starting with a transitional phase that runs until the end of 2025. During this period, EU-based importers of goods covered by CBAM from non-EU countries are obligated to report the embedded...
23 Dec 2020 Major VAT changes are being introduced by the EU on 1 July 2021, just six months after the end of the UK’s transitional deal. Neil Warren provides guidance on the key changes that will take place. ICAEW reports Analysing the EU exit charge – a policy insight update ...