Section III: Accounting and logistics system

[Article 39(b) UCC, Article 25 EA UCC ; AEO Guidelines, Part 2, Section II; Annex 2 of the AEO Guidelines, point 2]

In order to comply with the criterion mentioned in Article 25, paragraph 1, letters a) to d) of the AE CAU , you must maintain an accounting system that allows customs control to be carried out by audit. In order for customs to carry out the necessary controls, it must allow physical access to its records, as well as, if its systems and records are electronic, electronic access.

In order to meet the criterion referred to in Article 25(1)(e) of the CAU AE , it must also have a logistics system that distinguishes between Union and non-Union goods and indicates, where appropriate, their location, although this condition is not appropriate for AEOS.

1. Subsection 3.1: Audit trail
2. Subsection 3.2: Accounting and logistics systems
3. Subsection 3.3: Internal control systems
4. Subsection 3.4: Flow of goods
5. Subsection 3.5: Customs procedures
6. Subsection 3.6: Procedures for backup, normal and emergency recovery, and archiving
7. Subsection 3.7: Protection of computer systems
8. Subsection 3.8: Documentation security