Part 1: General information
The AEO concept is based on the collaboration between customs and businesses introduced by the World Customs Organization (WCO). These are economic operators who voluntarily comply with a wide range of criteria and work closely with customs authorities to ensure the common goal of supply chain security.
The concept is firmly based on the partnership between customs and the economic operator. Therefore, the relationship between customs and AEO should always be based on the principles of transparency, accuracy, fairness, and mutual accountability. The Customs Administration expects the AEO to act in accordance with customs legislation and to inform Customs of any difficulties arising in relation to compliance with the legislation. The Customs Administration must provide support to achieve this.
The EU established its concept of AEO based on internationally recognized standards, and in 2008 created the necessary legal basis through security-related amendments to the Community Customs Code (CCC) and its implementing provisions. The program, which aims to improve international supply chain security and facilitate legitimate trade, is open to all supply chain actors. It covers authorized economic operators for customs simplification (AEOC), safety and security (AEOS), and a combination of both.
These Guidelines are not legally binding and are for explanatory purposes only. Its purpose is to ensure a common interpretation for both customs authorities and economic operators and to serve as a tool to facilitate the correct and harmonized application of legal provisions on AEOs by Member States. They constitute a single document, along with their annexes, and include all the main tools used during the AEO application and management process. These Guidelines are updated periodically to reflect legislative developments and to include practical experience gained to date and good practices acquired.
The latest version of the AEO Guidelines can be found on the DG TAXUD website.
How to use the Guidelines?
Part 1 of the Guidelines provides general information about the EU AEO programme, including information on the benefits of the status and mutual recognition.
Part 2 describes the criteria for obtaining AEO status and the various aspects of security requirements and supply chain security.
Part 3 covers the general decision-making process, which concerns both customs authorities and economic operators.
Part 4 describes various aspects of information exchange between customs authorities, including consultation.
Part 5 addresses all aspects related to the management of the granted status, including monitoring, reassessment, modification, suspension, and revocation.
Part 6 deals with Mutual Recognition of AEO Programmes.
Part 7 includes all annexes.
The Self-Assessment Questionnaire (CAE) and its explanatory notes are included in Annex 1. Pursuant to Article 26 of the Union Customs Code Delegated Act (UCC), to apply for AEO status, the applicant must submit, along with the application, a self-assessment questionnaire, which will be provided by the customs authorities.
Annex 2 contains the document "Threats, Risks and Possible Solutions", addressed to both customs authorities and economic operators. Its purpose is to facilitate auditing and review, in order to ensure compliance with the criteria applied to AEOs by comparing the information provided in the CAE with the identified risk areas. In addition, it contains examples of possible solutions to address the identified risks and threats.
An example template for the security declaration is proposed in Annex 3.
Annex 4 includes a list of examples of information to be shared with customs authorities in accordance with Article 23(2) of the Union Customs Code (UCC).