AEO Certificate under the Union Customs Code
The Union Customs Code provides for only two types of Authorised Economic Operator certificate that may be held concurrently:
- Authorised Economic Operator in the field of “customs simplification”. This allows the holder to benefit from certain simplified procedures under customs legislation.
- Authorised Economic Operator in the field of “security and safety”. This will grant the holder facilities in the area of security and safety.
An economic operator may hold both accreditations simultaneously. They are cumulative but independent. This means that if one of them is suspended or revoked, no action is required to maintain the rights associated with the other. Through our customs consultancy, we can help you obtain the AEO certificate, carry out the AEO audit, or maintain it through our AEO outsourcing service.
The customs regulations on which the AEO scheme is based can be found in:
- Regulation (EU) No 952/2013 laying down the Union Customs Code (Article 38 et seq.).
- Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 with implementing rules concerning certain provisions of the Union Customs Code.
- EU Implementing Regulation 2015/2447 laying down detailed rules for certain provisions of Regulation (EU) No 952/2013 establishing the Union Customs Code.
The requirements for Authorised Economic Operator (AEO) status will soon change, and the scheme will be renamed ‘Trust & Check’.
Criteria for granting Authorised Economic Operator status
The Union Customs Code includes a new criterion: demonstrating an adequate level of security and safety. Consequently, the criteria for granting Authorised Economic Operator status shall be as follows:
- no serious or repeated infringements of customs legislation or tax regulations, in particular no convictions for serious offences relating to the applicant’s economic activity;
- demonstration by the applicant of a high level of control over their operations and the flow of goods, through a system for managing commercial records and, where applicable, transport records, which enables customs controls to be carried out correctly;
- financial solvency. This shall be deemed to be demonstrated where the applicant has a sound financial standing enabling them to fulfil their commitments, taking due account of the characteristics of the type of activity in question;
- an adequate level of competence or professional qualifications directly related to the activity carried out (only for Authorised Economic Operators for customs simplifications);
- adequate security and safety standards, which shall be deemed to have been met when the applicant demonstrates that it maintains appropriate measures to ensure the security and safety of the international supply chain, including in the areas of physical security and access controls, logistics processes and the handling of certain types of goods, personnel, and the identification of business partners. Compliance with the ISO 28000 supply chain security and ISO 27001 information security requirements is required (for security AEOs only).