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2016 OAS Guidelines

3.I.3. Multinationals and large businesses

As explained above, it is clear that any economic operator that is an autonomous legal entity must submit its own application along with a fully completed CAE. In some cases, multinational companies operate through separate legal entities in different Member States, while in other cases they operate through ECPs.

Pursuant to Article 5(32) of the UCC, a "permanent commercial establishment" is defined as "a fixed place of business, in which the necessary human and technical resources are permanently available, and through which the customs operations of a person are carried out, in whole or in part." It should be noted that, pursuant to Article 5(31)(b) of the UCC, an ECP is not a separate legal entity. However, the legal status of ECPs may be defined differently depending on national legislation. In fact, in some Member States, ECPs may be considered autonomous legal entities for their operations, even if the corporate group of which they are part considers them not to be internally independent. In this case, the general principle mentioned above applies, i.e. the ECP must submit a separate application.

Example 1: The parent company "M", established in Germany, has the following ECPs: «ECP1», registered in Belgium, and «ECP2», registered in Austria. Parent company "M" does not carry out any customs activities, but its ECPs do carry out activities subject to legislation in this area. Parent company "M" wishes to obtain AEO status for the entire group. The main accounting records relating to customs and customs-related activities are kept in the Member States where the ECPs are registered:

"ECP1" must file the application in Belgium and "ECP2" must file it in Austria, while parent company "M", which does not carry out customs-related activities, cannot file an application.

It should be noted that separate applications must be submitted, which may seem burdensome to the applicant. However, it's worth noting that the two applications are entirely separate, so failure to meet certain criteria in one application would not result in its refusal in the other ECP, or, if the authorization has already been issued, in its suspension or revocation.

Where the ECPs are not independent legal entities, in accordance with Article 26 of the AD CAU, all permanent business establishments of the applicants in the customs territory of the Union must be covered by a single application. Article 27 AD CAU provides that in the cases of single application referred to in Part 1, Section II, point 1.II.1 of these Guidelines, the application shall be submitted to the customs authorities of the Member State where the applicant has a CPE and where the information on its general logistics management activities in the Union, as indicated in the application, is located or available.

Example 2: Parent company “A” is established in the United Kingdom. It has ECPs that are not separate legal entities in Belgium, Germany and the Netherlands. Information related to your logistics management is in the United Kingdom:

Company "A" only needs to submit a single application that includes all branches . The CAE must describe the common procedures, as well as the typical processes of the branch.

In the case of a company from a third country that has ECP in the Union, the situation is similar.

Example 3: Parent company "A", established in the UK, has ECPs that are not separate legal entities in the UK, Belgium, Germany and the Netherlands. The UK ECP acts as the European hub; Therefore, the main accounting records for the activities of all EU branches are kept in that country. Customs activities are carried out in the United Kingdom, Belgium, Germany and the Netherlands:

Company "A" only needs to submit a single application in the United Kingdom. However, the following information must be included:

  • Box 1 = name of UK parent company + names of branches in Belgium, Germany and the Netherlands;

R Box 4 = addresses of branches in Belgium, Germany and the Netherlands;


Box 9 = UK company EORI number and relevant registration numbers (VAT, or TIN if VAT is not available) of branches in Belgium, Germany and the Netherlands;

Boxes 16 to 18 = offices of all branches in the EU.

Member States are encouraged to consult each other at an early stage, even before accepting the requesting third country's application, in order to clarify the inclusion in the application of all the applicant's ECPs within the Union territory.

To determine where the application should be filed in the cases mentioned above, see Part 3.I.2.