3.I.2. Accessibility of customs documentation
The third subparagraph of Article 22(1) of the UCC also regulates the situation in which a company outsources administrative tasks related to customs to an entity in another Member State or a third country. This practice is common and legal in several Member States. In such cases, the company ensures that the customs authority of the Member State where it is established can access electronically the documentation held by the other Member State or third country.
In this case, the application must be submitted in the Member State where the company guarantees accessibility to the main accounting records and where at least part of its customs activities are carried out.
Example 1:
Company "E", established in Sweden, carries out all its business activities in that country, except for accounting, which has been outsourced to Estonia. The company guarantees Swedish customs authorities access to its documentation electronically, as required by Swedish legislation.
The application for AEO status must be submitted in Sweden.
However, when business activities are not carried out in any of the Member States where the documentation is located or accessible, the situation is different.
Example 2:
Company "E", established in the United Kingdom, can access the records and documentation enabling the customs authority to make a decision (main accounting for customs purposes) from the United Kingdom, although it subcontracts them to Ireland. The company imports goods from Asia via Romania.
In this case, Article 12 of the AD CAU applies and the application must be filed in the United Kingdom.
Example 3:
Company "E", established in Italy, keeps its main accounting records in Malta, which cannot be accessed from any other country. The company imports from Ukraine. Imports and storage take place in Germany. Manufacturing is carried out in Spain. Exports are made from Portugal.
In this case, the application must be submitted in Malta, as this is the only place where the main accounting records can be accessed.