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2016 OAS Guidelines

Annex 4

Examples of information to be reported to customs authorities

Pursuant to Article 23(2) of the UCC, "the holder of the decision shall without delay inform the customs authorities of any factors arising after the adoption of the decision which may influence its continuation or content."

This document aims to help AEOs identify some of the situations that may affect the content of the AEO authorization or the criteria they must meet in accordance with Article 39 of the UCC.

This annex is not an exhaustive checklist, but rather an indicative tool intended to assist operators in their dealings with customs authorities for the management of their AEO authorizations.

If the economic operator considers that a fact not listed below could influence its AEO authorization, it must inform the customs authorities. Furthermore, informing the competent customs authorities does not exempt the economic operator from any other notification obligations.

The scope of the information to be notified to the customs authorities depends on the type of AEO authorization: AEOC or AEOS.

In fact, the AEOC does not have to comply with the requirements set out in Article 39(e) of the UCC and Article 28 of the AE UCC, and the AEOS is not affected by the requirements set out in Article 39(d) of the UCC and Article 27 of the AE UCC.

Examples of information to be transmitted to customs authorities

General information

Any modification related to:

  • Company name
  • Legal status
  • Merger or spin-off
  • Registered office
  • Correspondence address (if different from the establishment address)
  • Correspondence address for ARM communications (if different from the establishment address)
  • contact person
  • Sale or closure of the company
  • Sector of economic activity and/or function in the supply chain

Compliance [Article 39, letter a) of the CAU and Article 24 of the AE CAU]

  • Any serious or repeated infringement of customs or tax legislation or any serious crime related to economic activity (e.g. e.g., conviction for fraud, bribery, corruption) for:
    • the applicant,
    • the person in charge of the applicant company or who controls its management;
    • the employee in charge of the applicant's customs affairs.
  • Modification of the management or structure of the company; for example, change of owner, change of the person in charge of the applicant or of controlling its management or its new employees in charge of customs matters,
  • Any pending criminal proceedings for violation of customs or tax laws or for criminal offenses related to economic activities.

Satisfactory system for managing commercial and transport records [Article 39(b) of the CAU and Article 25 of the AE CAU]

  • Changes or updates to accounting or logistics systems
  • Accounting system malfunction (e.g. e.g., loss of accounting data, lack of traceability, etc.)
  • Accounts not certified by an external auditor
  • Loss of records
  • Deficiencies in the functioning of cross-audits
  • Loss or destruction of accounting, commercial or transportation files
  • Loss or destruction of electronic backup copies of accounting, business, or transportation data
  • Inability to distinguish between Union and non-Union goods due, for example, to a failure of the software used
  • Inability to manage internal controls
  • Detection of a significant irregularity during an internal control
  • Corrective measures to remedy the irregularities detected
  • New process for working with a product that requires licenses and authorizations in accordance with trade policy measures or in relation to trade in agricultural products
  • New file location
  • Use of an incorrect commodity code - Use of an incorrect commodity value
  • Transformation of goods in temporary storage due to accident - Any problem with temporary storage or customs warehouse related to customs activities
  • Transformation of goods in transit, by accident
  • Detecting a backlog of work errors
  • Failure to comply with prohibitions or restrictions
  • Intrusion detection in computer systems
  • Serious deficiencies in the functioning of computer security measures
  • Serious computer system failure
  • New process for handling products covered by prohibitions or restrictions

Financial solvency [Articles 39(c) of the UCC and 26 of the UCC EA]

  • AEO subject to insolvency proceedings
  • Incidents in payments related to customs duties or other duties and tax regulations regarding the import or export of goods
  • Any negative change in financial position, including negative net assets that cannot be recovered
  • Loss of important customers
  • Loss of important markets
  • Loss of franchise, concession, marketing or commercial licenses
  • Negative reports from the external auditor or negative conclusions from annual financial audits

Appropriate level of competence or professional qualifications [Articles 39(d) of the CAU and 27 of the AE CAU]

  • Any change relating to the person in charge of customs affairs
  • Loss or acquisition of a customs quality standard adopted by a European standardisation body
  • In the event of the appointment of a new employee in charge of customs matters, proof that he or she has received appropriate training in customs matters must be presented.

Security and protection levels [articles 39, letter e) of the CAU and 28 of the AE CAU]

  • Acquisition of new facilities or new buildings or moving
  • New security plan; New process or new security measures for accessing offices, shipping areas, loading docks, and cargo areas
  • Any serious security incident (e.g. e.g., intrusion by unauthorized persons, theft, etc.) and corrective measures taken in response
  • Information regarding a security issue related to the application of internal procedures (e.g. e.g., a seven-point inspection that has revealed the existence of a false floor/bottom; unusual repairs, etc.)
  • Serious incident during the transport of goods
  • Difficulties in acquiring business partners - Detecting fraud or malpractice/negligence of business partners
  • Information obtained from employee background checks, negatively impacting safety and security
  • Difficulties in obtaining external service providers
  • Difficulties in implementing an awareness program planned and presented to customs during a previous audit
  • Changes to the contact person for safety and security matters, such as change of contact person, name changes, etc.

Related Topics

  • What changes could influence various criteria?

There are some changes that could impact compliance with multiple authorization criteria.

In this case, it is strongly recommended that AEOs inform the relevant customs authorities with sufficient advance notice to anticipate the situation and determine the best solutions to address it.

  • What information can influence the conditions of initial acceptance of the application?

Occasionally, an AEO will change its economic activity after being authorized as an AEO, for example, by ceasing to carry out operations related to customs matters or ceasing to carry out activities related to the international supply chain (for example, when the AEO operates exclusively at the national or European level).

AEOs are expected to inform their AAE if any of these changes occur, in order to find the most appropriate solution to address each particular situation.

  • How can an AEO internally track their authorization to ensure they don't miss out on any important information?

The AEO contact person will play an important role in monitoring compliance with AEO criteria within the company. Depending on the size of the latter, different organizational modes can be implemented to ensure proper monitoring of the AEO update (e.g. e.g., regular meetings, periodic updates of procedures with relevant company departments, use of an electronic document management system, etc.).

  • Who should be notified of these changes?

Each competent customs authority can determine the best procedures (local, regional, or national contact point) taking into account its size and organization.
It is strongly recommended that the competent customs authorities provide a point of contact within the Customs Administration to whom all operator information should be notified.

Where the AEO authorisation covers installations in more than one Member State,

  • How should the information be transmitted to the competent customs authorities?

The competent State authorities shall determine which methods of information transmission they accept and inform the AEO of the designated point of contact within the administration. To communicate these changes, the competent customs authorities may recommend the methods they consider best (e.g. e.g., email, formal letter, or a template).

  • Impact of these changes on the AAE's authorization monitoring:

Based on the information provided by the AEO, the AAE will determine whether or not specific measures are required, such as a follow-up audit or a reassessment audit.

If the changes are considered minor, the AAE may also consider that no further action is necessary.