3.I.1. General aspects

The third paragraph of Article 22(1) of the UCC determines the Member State to which the application for AEO authorisation must be submitted. It provides that the competent customs authority is the place where the applicant's main accounts are kept or accessible for customs purposes, and where at least part of the activities referred to in the decision are carried out. The general principle is that the application should be submitted to the Member State that has the most accurate knowledge of the applicant's customs activities.

However, current trends in organizational structures and business flows, as well as the use of outsourcing of certain activities, do not always make it easy to make the right decision.

Where it is not possible to determine with certainty which Member State should act as the EPA on the basis of the above general principle, Articles 12 or 27 of the AD CAU shall apply.

Article 12 of the AD CAU establishes that the competent customs authority will be the one where the applicant keeps its records and the documentation that allows the customs authority to take a decision (main accounting for customs purposes), or where it is accessible (e.g. e.g., the location of the administrative headquarters of the applicant company).

Article 27 of the AD UCC, specifically for AEOs, provides that where the competent customs authority cannot be determined pursuant to Article 22(1), third subparagraph, of the UCC or Article 12 of the AD UCC, the application shall be submitted to the customs authorities of the Member State where the applicant has a permanent commercial establishment and where information on its general logistics management activities in the Union, as indicated in the application, is kept or available.