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2016 OAS Guidelines

Abbreviations

AA: Accredited Agent

AAE: Customs Authority of Issuance

TO KNOW: Audit based on risk assessment

AD CAU: Delegated Act of the Union Customs Code(1)

AE CAU: Act implementing the Union Customs Code(2)

AEO: Authorised Economic Operator

AEOC AEO: customs simplifications (by its acronym in English)

AEOS AEO: security and protection (for its acronym in English)

ARM: Mutual Recognition Agreement

CAC: Community Customs Code(3)

CAE: Self-assessment questionnaire

CAU: Union Customs Code(4)

EC: European Community

UN/ECE: United Nations Economic Commission for Europe

DACA: Implementing provisions of the Customs Code(5)

DO: Official Gazette

EC: Known sender

ECl: Customer shipper

ECP: Permanent commercial establishment

GE : Big Company

EM: EU Member State(s)

EORI: Identification and Registration of the Economic Operator

ISO: International Organization for Standardization

ISO/PAS: International Organization for Standardization, Public Access Specification

WCO SAFE Framework: World Customs Organization Regulatory Framework for Securing and Facilitating Global Trade

ICAO: International Civil Aviation Organization

OMA: World Customs Organization

IMO: International Maritime Organization

OTIF: Intergovernmental Organization for International Carriage by Rail

PRE : Enterprise resource planning

SME: Small and medium-sized enterprises

SOE : Economic operator system

COVER: Transported Asset Protection Association

TAXUD: Directorate General of Taxation and Customs Union

EU: European Union

UPU: Universal Postal Union

(1) Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council with detailed rules concerning certain provisions of the Union Customs Code. (Back)

(2) Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for the application of certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code.(Back)

(3) Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code. (Back)

(4) Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code. (Back)

(5) Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code. (Back)