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European Union reporting of imports and exports under the Montreal Protocol. European Commission Directorate General Climate Action 2011. 1. Introduction Content. Introduction Reporting requirements Definitions Customs procedures Stores Conclusion.
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European Union reporting of imports and exports under the Montreal Protocol European Commission Directorate General Climate Action 2011
1. IntroductionContent • Introduction • Reporting requirements • Definitions • Customs procedures • Stores • Conclusion
2. Reporting requirements2.1 EU legislation (1) • Each importer and exporter must report*: • Annually before 31 March • All imports and export of controlled and new substances under any customs procedure • Quantities and uses • Stocks • Purchases and sales • No specific rules for maritime sector * Under Article 26 of Regulation (EC) No 1005/2009
2. Reporting requirements2.2 EU legislation (2) • Other direct reporting obligations to EU • Production • Destruction • Process agent and feedstock uses • Laboratory uses • Indirect reporting obligations via Member States • QPS • Phased out in March 2010 • Critical uses of non virgin Halons • Phase out started
2. Reporting requirements2.3 Montreal Protocol (1) • Article 7(3) of the Montreal Protocol • Annual report on imports and exports • Decision IV/14*: Transhipments • As opposed to imports and re-exports: • Country of origin to report export • Country of final destination to report import * and as reminded by Decision IX/34
2. Reporting requirements2.3 Montreal Protocol (2) • Decision IV/14*: Imports and re-exports • Two separate transactions: • Country of origin to report export to country of intermediate destination (CID) • CID to report import from country of origin • CID to report export to country of final destination • Country of final destination to report import from CID * and as reminded by Decision IX/34
3. Definitions 3.1 Import and export • Montreal Protocol • No definition of import or export • World Customs Organisation*: • The act of bringing or causing any good to be brought into / taken out from a Customs territory • European Union (ODS Regulation)**: • The entry /exit of substances, products and equipment covered by this Regulation into / from the customs territory of the Community […] * Glossary of international customs terms, World Customs Organisation, Brussels, 2006 (D2006/0448/20) ** Regulation (EC) No 1005/2009 on ozone depleting substances. Simplified extract.
3. Definitions 3.2 Customs territory • Montreal Protocol • No specific definition • All areas covered by the ratification • Customs territory: • Defined by national legislation • Usually the whole territory of a nation (land and sea) • Customs territory ≠ customs union • EU: customs territory separate presentation
4. Customs procedures 4.1 Kyoto Convention • Revised Kyoto Convention • International convention on the simplification and harmonisation of customs procedures • Initial convention of 1974 • Revised 1999, entry into force 2006
4. Customs procedures 4.2 Overview • Import / Export • Permanent imports / exports • Temporary imports / exports • To be reported • Transit • Transhipment • Customs transit • Not to be reported
4. Customs procedures 4.3 Permanent import / export • Clearance for home use • aka “release for free circulation” • Re-importation in the same state • Outright exportation • aka “permanent export”
4. Customs procedures 4.3 Temporary import / export • Customs warehouses and free zones • Free zones are geographically defined • Customs warehouses can be anywhere • Inward / outward processing • Processing of goods for home use • aka “processing under customs control” • Temporary admission
4. Customs procedures 4.3 Special procedures • Travellers • Postal traffic • Means of transport for commercial use • Containers • Relief consignments (“humanitarian aid”) • Stores
5. Stores5.1 Definition • Stores for consumption: • […] goods necessary for the operation and maintenance of vessels, aircraft or trains including fuel and lubricants but excluding spare parts and equipment; which are either on board upon arrival or are taken on board during the stay in the Customs territory […] • Other stores are not relevant in the Montreal Protocol context
5. Stores5.2 Reliefs - Exports • Vessels and aircraft which depart […] shall be entitled to take on board, exempted from duties and taxes: stores for consumption necessary for their operation and maintenance, in [reasonable] quantities having regard also to […] stores already on board. • No exclusion from export definition!
5. Stores5.3 Reliefs - Import • Exempted from import duties and taxes provided that they stay on board • Customs declarations upon arrival shall be kept to the minimum • Others • Not excluded from import definition!
6. Conclusion6.1 Summary • Movement from/into customs territory is: • Import / export • Processed under different customs procedures • Subject to reporting under Montreal Protocol • Except transit and certain special procedures • Stores • Imports / exports benefiting from relieves • Account for consumption as imports & exports • Open questions remain
6. Conclusion6.2 Open questions • Customs territory vs. flag state approach • How to handle: • stores to be delivered to a ship of a foreign flag state but commutes only within one customs territory? • stores to be delivered to a ship of national flag but that will leave the customs territory? • Legal entity importing / exporting • Owner? Operator? Representative? • Consumption allocation mechanism
Thank you for your attention • Aléxandros Kiriazis • European CommissionDG Climate Action1049 BrusselsBelgium • alexandros.kiriazis@ec.europa.eu • http://ec.europa.eu/clima/policies/ozone
7. Annex7.1 Links • WCO Glossary of international customs terms • http://wcoomdpublications.org/glossary-of-international-customs-terms.html • Revised Kyoto Convention • http://www.wcoomd.org/home_pfoverviewboxes_tools_and_instruments_pfrevisedkyotoconv.htm • Regulation (EC) No 1005/2009 • EU Regulation on ODS • http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:32009R1005:EN:NOT
European Union reporting of imports and exports under the Montreal Protocol European Commission Directorate General Climate Action 2011