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)