{"id":83110,"date":"2026-03-30T10:09:56","date_gmt":"2026-03-30T10:09:56","guid":{"rendered":"https:\/\/transportjournal.com\/2026\/03\/30\/cbam-porta-sfide-per-le-aziende-importatrici\/"},"modified":"2026-03-30T10:09:56","modified_gmt":"2026-03-30T10:09:56","slug":"cbam-porta-sfide-per-le-aziende-importatrici","status":"publish","type":"post","link":"https:\/\/transportjournal.com\/it\/2026\/03\/30\/cbam-porta-sfide-per-le-aziende-importatrici\/","title":{"rendered":"CBAM porta sfide per le aziende importatrici"},"content":{"rendered":"

Seit dem 1. Januar 2023 \u00e8 entrato in vigore il Carbon Border Adjustment Mechanism (CBAM), il che comporta nuove sfide per le aziende importatrici di determinati beni. La Customs Support Group (CSG), un fornitore di soluzioni per la sdoganamento e il commercio in Europa, ha identificato nella sua pratica di consulenza cinque errori comuni che possono portare a costi elevati, rischi di conformit\u00e0 e lavoro aggiuntivo.<\/p>\n

Il CBAM \u00e8 un elemento centrale del Green Deal dell’UE e mira a garantire che i prodotti importati come ferro, acciaio, alluminio, cemento e fertilizzanti sostengano gli stessi costi di CO\u2082 delle merci prodotte nell’UE. Dopo un periodo di transizione di tre anni, durante il quale le aziende hanno potuto costruire le loro strutture di reporting e testare i processi di segnalazione, le emissioni segnalate saranno assegnate in modo vincolante alle merci importate a partire dal 1\u00b0 gennaio 2026.<\/p>\n

Le aziende che importano pi\u00f9 di 50 t di beni soggetti al CBAM all’anno dovrebbero presentare la loro domanda per lo status di soggetto autorizzato al CBAM entro il 31 marzo 2026. Questa autorizzazione \u00e8 fondamentale per garantire l’importazione continua di beni soggetti al CBAM nell’UE. A partire dal 2027, i soggetti autorizzati al CBAM dovranno acquisire e presentare certificati per le merci importate nell’anno precedente, il che avr\u00e0 impatti finanziari diretti.<\/p>\n

Sfide nell’implementazione del CBAM<\/h3>\n
\"\"<\/p>\n

John Wegmann<\/p>\n<\/div>\n

Secondo John Wegman, CEO della Customs Support Group, il CBAM si sta evolvendo da un semplice obbligo di reporting a uno strumento di gestione operativa che interviene profondamente nei processi doganali, nelle catene di approvvigionamento e finanziari. La CSG ha identificato cinque vulnerabilit\u00e0 tipiche che le aziende dovrebbero affrontare:<\/p>\n

In primo luogo, il CBAM \u00e8 spesso considerato un compito tecnico di reporting, mentre in pratica richiede chiare responsabilit\u00e0 attraverso diverse aree. La mancanza di coordinamento tra dogana, approvvigionamento, sostenibilit\u00e0 e finanze pu\u00f2 portare a report non uniformi e a un aumento del rischio di errore.<\/p>\n

In secondo luogo, la corretta classificazione delle merci \u00e8 fondamentale. Errori nell’assegnazione dei codici tariffari doganali possono portare a segnalazioni errate e ritardi. Le aziende dovrebbero controllare regolarmente l’origine, la classificazione e gli obblighi del CBAM.<\/p>\n

In terzo luogo, le aziende che superano la soglia di 50 t dovrebbero richiedere tempestivamente lo status di soggetto autorizzato al CBAM. Le omissioni possono portare a ritardi, sanzioni o addirittura divieti di importazione.<\/p>\n

In quarto luogo, molte aziende non hanno quantificato adeguatamente gli impatti finanziari del CBAM. L’acquisto di certificati influenzer\u00e0 direttamente i costi di importazione. Le aziende dovrebbero utilizzare i valori di riferimento pubblicati del CBAM per valutare il proprio rischio.<\/p>\n

In quinto luogo, segnalazioni errate possono portare a lavori di correzione e multe. Il CBAM dovrebbe essere considerato un processo continuo che richiede controlli regolari.<\/p>\n

Esempio pratico illustra i rischi<\/h3>\n

Un esempio dall’industria illustra quanto rapidamente gli errori possano diventare rilevanti: un importatore di acciaio dell’UE da un paese terzo entra nella fase finale del CBAM senza aver valutato gli impatti finanziari e senza aver coinvolto tempestivamente i propri fornitori. Durante la preparazione della sua prima dichiarazione CBAM, l’importatore richiede dati sulle emissioni al proprio fornitore, il quale presume per\u00f2 che i prodotti non rientrino nel CBAM. Questo porta a non adottare misure preparatorie e a non raccogliere dati sulle emissioni.<\/p>\n

Solo in seguito si chiarisce che le merci, a causa della loro corretta classificazione doganale, rientrano effettivamente nel CBAM. L’importatore deve fare riferimento a valori standard, il che comporta costi pi\u00f9 elevati e un notevole sforzo di coordinamento.<\/p>\n

Wegman sottolinea: „Il CBAM non \u00e8 un progetto di reporting teorico, ma un test di stress operativo per i processi doganali, le catene di approvvigionamento e i dati. Non sono le regole stesse, ma la loro attuazione a determinare se le aziende gestiscono i rischi o sostengono costi inutili.“<\/p>\n

www.customssupport.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Il Carbon Border Adjustment Mechanism (CBAM) presenta nuove sfide per le aziende importatrici, che richiedono una pianificazione e un’implementazione accurata per minimizzare costi e 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