Explanatory notes for the AEO self-assessment questionnaire

The AEO CAE is intended to help you, as an applicant, understand the requirements for obtaining an AEO authorization and, at the same time, provide the Customs Administration with information about your profile and that of your complementary company, which you have included in your application. The data that the economic operator records in the AEO CAE may also be used in the process of granting other authorizations for which it is necessary to meet all or some of the AEO criteria. These instructions provide guidance on how to answer the CAE questions and also provide information on the level of compliance you must achieve and demonstrate to customs authorities in order to obtain AEO authorization.

In accordance with Article 26(1) of Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council with detailed rules concerning certain provisions of the Union Customs Code (UCC AD), in order to apply for AEO status, the applicant shall submit, together with the application, a self-assessment questionnaire (SQQ), which shall be provided by the customs authorities.

1. This questionnaire is based on the provisions of the Union Customs Code (UCC) and its implementing provisions (Implementing and Delegated Acts), as well as the AEO Guidelines. Its objective is to simplify and accelerate the AEO application process.

   Through this, along with the application form, the Customs Administration will be able to obtain an overview of the applicant, which will speed up the authorization process. Economic operators are therefore encouraged to complete the questionnaire correctly and answer all relevant questions relating to their business.

   You can find additional information on the AEO status on the European Commission's Europe website and on the website of your country's customs administration.

   It is essential that you carefully read the applicable legislation and the European Commission's Guidelines on AEOs before starting the application process.

2. The questionnaire must accompany the application for AEO authorization submitted to the competent customs authority (the method of submission will depend on the resources available to said authority).

   If you have any questions about the questionnaire or application or require further information, we recommend that you contact the relevant customs authority before submitting your application.

3. The questionnaire reviews the most important aspects that may be useful to customs authorities in relation to each section. However, some issues affect only certain operators in the international supply chain. The information requested may also vary depending on the type of authorization your company seeks. You do not need to answer questions that are not relevant to your business. In such cases, simply state “Not applicable,” followed by a brief comment explaining the reason. For example, you can refer to the segment of the international supply chain in which you operate or the type of authorization you are seeking. Please refer to the specific table in Annex 2 of the AEO Guidance Explanatory Notes for information on the relevant questions for different supply chain operators and depending on the type of authorization requested.

   If you have already obtained a simplification or other customs authorization that demonstrates that you meet one or more AEO criteria, simply refer to that simplification or authorization.

   If you have any certificates, expert reports, or any other such documents related to your business (e.g., financial reports, international certifications, etc.), please provide them or refer to them. For further information, please refer to the relevant section of the AEO Guidelines that covers the relevant criteria, either in whole or in part, and indicate this in your response to the relevant question. Although not strictly necessary, providing them could provide useful information to the customs authority and help speed up the process.

   Please note that not all questions need to be answered in all Member States. The situation may vary depending on whether or not the customs authorities of the Member State concerned already have access to the information (for example, through different databases). This primarily affects sections 2 (Compliance History), 4 (Financial Solvency) and 5 (Appropriate Level of Competence or Professional Qualifications) of the CAE. The competent customs authority of the Member State in which you are submitting your application will advise you on whether a response is required in these cases.

4. It should be noted that the specific responses to the questions will not be considered in isolation, but will be integrated into the overall evaluation process in relation to the criterion considered. An unsatisfactory answer to a particular question does not necessarily lead to denial of AEO status, provided that the criterion in question is otherwise shown to be met throughout the process (generally speaking).

5. In principle, the conditions and criteria for obtaining an AEO authorization are the same for all economic operators. However, customs authorities will take into account the size of the company [p. e.g., small and medium-sized enterprises (SMEs)], their legal personality, their structure, their main trading partners and their specific economic activity. Therefore, the measures to be applied to comply with the criteria may vary depending on the operator, for example, depending on the size of the company, without affecting compliance with the requirements.

6. An AEO authorization is based on the same principles as other international standards and guarantees that the company is applying internal quality assurance standards. Please note that, as applicant, you are responsible for ensuring that quality assurance procedures are implemented at your in the areas related to customs, as well as safety and security (where applicable). During audit visits to your premises, you must demonstrate to the customs authority that you have established appropriate internal procedures to manage the aforementioned aspects related to customs, safety, and/or security, and that you implement the necessary internal controls to ensure these procedures operate correctly. Your internal instructions and/or strategies must be documented electronically or available in paper form. They must be known and applied within the organization, accessible to all users, and, of course, constantly updated.

   So the first phase is related to the internal quality assurance standards you apply. The questionnaire responses submitted with the application should provide a summary of your internal procedures and instructions, allowing the customs authority to gain an overview of your company. In order to complete the questionnaire and prepare for the AEO audit procedure, your company's key departments related to the international supply chain (such as customs, logistics, accounting, IT, purchasing, sales, security, and quality) must be involved in the process.

7. In your responses to the questionnaire, you may refer to your company's internal policies and instructions regarding customs or safety and security. In that case, please specify the title or number of the document and keep it available for the customs authority's audit visit. In order to expedite the process, it is also possible to send the documents along with the questionnaire (the method of sending them will depend on the resources available to the competent customs authority).

8. The completed questionnaire must be submitted to the competent customs authority along with the electronic (preferably) or paper application.

9. Information submitted in the context of the application process is covered by data protection legislation and will be treated confidentially.