Section III: Risk analysis and audit process

It should be noted that the term "customs audit" covers different types of customs controls or assessments carried out by customs to ensure that economic operators comply with Union legislation and requirements in customs-related areas. The audit includes a pre-audit, a post-clearance inspection, and a re-evaluation.

The pre-audit task is performed by customs before granting any type of customs certification or authorization. In the context of the AEO, the pre-audit is the audit that follows the application for AEO status and serves to verify whether the applicant meets the criteria set out in Article 39 of the UCC. After the pre-audit, the auditor must be able to:

issue a judgment on the fulfillment of the conditions necessary for granting AEO status,
identify the remaining risks and propose the adoption of other measures,
Identify points in the operator's procedures that require closer supervision and advise the applicant to improve or strengthen relevant procedures and controls.

Once the status has been granted, it is necessary to differentiate between monitoring and re-evaluation. Customs authorities conduct ongoing monitoring through supervision of the AEO's daily activities, including visits to its facilities. Its objective is the early detection of any signs of non-compliance, and if any are detected or any difficulties arise, it should lead to rapid action. Reassessment implies that something has already been detected and action has been taken to verify whether the economic operator continues to meet the AEO criteria. In this context, it is clear that monitoring can lead to re-evaluation.