Section I: Introduction
The AEO statute
Pursuant to Article 5(5) of the UCC, an AEO can be defined as an economic operator who, in the context of its customs operations, is considered reliable throughout the EU territory and who, as a result, is entitled to various advantages within the EU.
The AEO programme is open to all economic operators, including small and medium-sized enterprises (see Part 3, Section III.2, "Small and Medium-sized Enterprises", of these Guidelines), regardless of their role in the international supply chain.
Economic operators are not legally required to become AEOs: This is a purely personal choice that you will have to make based on your specific situation. AEOs are also not required by law to require their business partners to apply for AEO status.
Pursuant to Article 38 of the CAU, the status of authorized economic operator consists of different types of authorizations: AEO for Customs Simplification (AEOC) and AEO for Protection and Security (AEOS). Each type of authorization carries different types of benefits.
Pursuant to Article 39 of the UCC, AEO status may be granted to any economic operator that meets the following common criteria:
- Compliance with customs and tax legislation, and in particular the absence of convictions for serious crimes related to the applicant's economic activity;
- Demonstration, by the applicant, of a high level of control over its operations and the flow of goods, through a management system for commercial records and, where applicable, transport records, which allows for the correct execution of customs controls;
- proven financial solvency.
and, depending on the type of AEO status,
- adequate level of competence or professional qualifications directly related to the activity carried out (AEOC);
- appropriate safety standards (AEOS).
The customs authorities of all Member States recognise the AEO status granted by a Member State (Article 38(4) of the UCC).