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2016 OAS Guidelines

1.I.1. The AEO for customs simplifications (AEOC)

For economic operators established in the Union who wish to benefit from the various simplifications specifically provided for in customs legislation, the AEO status is provided in the form of AEOC.

The criteria for granting an AEOC include:

  • There have been no serious or repeated violations of customs and tax legislation, in particular there has been no conviction for a serious crime 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;
  • Financial solvency, which will be considered proven when the applicant has a good financial level that allows him to meet his commitments, taking due account of the characteristics of the type of activity in question;
  • adequate level of competence or professional qualifications directly related to the activity carried out.

Since these criteria apply to almost all customs simplifications or authorizations, obtaining an AEOC will facilitate the economic operator's eligibility and use of the various simplifications. For example, pursuant to Article 211(3)(b) of the UCC, the criteria for authorisation for special schemes are taken into account during the application process for the AEO. Furthermore, to access other simplifications or authorizations, such as registration in the declarant registry with an exemption from the obligation to present the goods, AEOC status is required, as established in Article 182 of the CAU.

An AEOC has the right to:

  • certain types of simplifications based on the recognition of the AEOC, provided that the requirements relating to the specific type of simplification provided for in customs legislation are met;
  • More favourable treatment than other economic operators in relation to customs controls, including a reduction in the number of physical and documentary controls, with the exception of controls relating to protection and security measures;
  • prior notification in case of being selected for customs control;
  • priority treatment if selected for inspection;
  • possibility of requesting that the inspection be carried out at a specific location.

See also Part 1, Section III, “Advantages of AEO”.

For this type of AEO authorization, the criterion regarding adequate protection and security standards is not required. Therefore, holders of an AEOC will not be entitled to any of the benefits of AEOs related to the protection and security of the international supply chain. Currently, the AEO status granted in the form of an AEOC is not taken into account with respect to Mutual Recognition Agreements (MRAs) with third countries.