Self-assessment questionnaire
0.1. It is recommended that you read the European Commission's Guidance on Authorised Economic Operators (TAXUD/B2/047/2011-REV6) before applying for AEO authorisation (available on the European Commission's Europa website).
0.2. Which departments (including management) are involved in preparing the company for the AEO application? Have customs and third-party companies (consultants, etc.) been involved in the process?
1. Company-related information
1.1 | General information about the company |
1.1.1. |
Please provide the name, address, date of establishment, and legal form of the applicant business. Please provide your company's website URL, if applicable. If the company is part of a group, please provide a brief description of the group and indicate whether any other entity in the group:
If you are applying for Permanent Business Establishments (PBEs), please provide their full names, addresses and VAT numbers. If less than three years have passed since the company was incorporated, please indicate whether the reason is an internal reorganization of a previously existing company (e.g., e.g., takeover or sale of a business unit). In this case, please provide detailed information about the reorganization.) |
1.1.2. |
Please provide the following information (if applicable to the company's legal form):
The full name and address, date of birth, and national identity document number (e.g., NIF or social security number) must be provided. |
1.1.3 . | Please provide complete information about the person responsible for customs matters. The full name and address, date of birth, and national identity document number (e.g., NIF or social security number) must be provided. |
1.1.4. | Briefly describe your business activity and indicate your role in the international supply chain (goods manufacturer, importer, exporter, customs broker, carrier, freight forwarder, consolidator, terminal operator, warehouse keeper, etc.). If you have more than one role, list them all. |
1.1.5. |
Please list the establishments involved in customs activities, the addresses, names, telephone numbers and email addresses of the contact points, and provide a brief description of the activities carried out (including other Member States and third countries):
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1.1.6. | Do you buy or sell to companies you are associated with? But |
1.1.7. | Describe your company's internal organizational structure and the roles or responsibilities of each department. |
1.1.8. | Please list the names of the company's senior managers (directors, department heads, accounting director, customs department director, etc.) and briefly describe the rules for substitution in case of their absence. |
1.1.9. |
How many employees does the company have?
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1.1.10. |
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1.2 | Volume of activity |
1.2.1. |
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1.2.2. | If you use storage facilities that you do not own, please indicate who you lease or have a license from. |
1.2.3. |
For each of the following activities, please provide an estimate of the number and value of the returns you have filed in each of the past three years. If it is a start-up company, indicate ND
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1.2.4. |
For each of the following items, please provide an estimate of the total amount you have paid in each of the last three years:
If you are a start-up company that has been operating for less than three years, please provide details regarding your period of operation. If the activity is new, indicate ND |
1.2.5. |
a) Do you plan to make structural changes in your company in the next 2 years? If yes, please describe them. b) Do you foresee significant changes in the supply chain in which your company participates over the next two years? If yes, please describe them briefly. |
1.3. | Information and statistics relating to customs matters |
1.3.1. |
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1.3.2. |
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1.3.3. |
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1.3.4. |
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1.3.5. | Do you buy or sell goods subject to antidumping or countervailing duties? If so, please provide information on the manufacturer(s) or non-EU countries whose goods are subject to the above-mentioned duties. |
2. |
Compliance history |
2.1 |
Have any violations of customs and tax regulations been detected within the company or by customs and/or tax authorities in the last three years?
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2.2. |
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3. Accounting and logistics system [Article 39, letter b), of the CAU; Article 25 of the AE CAU; AEO Guidelines, Part 2, Section II]
3.1. | Audit trail |
3.1.1 . | Does your accounting system provide a complete audit trail of your customs activities, goods movements, or accounting entries for tax purposes? If yes, please describe the main features of this audit trail. |
3.2 |
Accounting and logistics system |
3.2.1. |
What computer system (hardware/software) do you use for your activity in general and for customs matters in particular? Are these two systems integrated?
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3.2.2. |
Can your accounting systems distinguish between EU and non-EU goods and indicate their location? BUT If yes, please specify how. If you do not operate with non-Union goods, indicate ND |
3.2.3. |
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3.3. |
Internal control system |
3.3.1. |
Do the accounting, purchasing, sales, customs, production, materials and merchandise management, and logistics departments have internal guidelines for the internal control system? But. If so, please briefly describe these guidelines and how they are updated. For example, actions such as work instructions, employee training, instructions for fault control, and review mechanisms. |
3.3.2. |
Have your internal control processes been subject to an internal/external audit? Yes/No In the context of this audit, have customs procedures been audited? But. If yes, please provide a copy of the latest audit report. |
3.3.3. |
Briefly describe the procedures you use to control computer files (permanent data or master files). How do these procedures cover the following risks, in your view?
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3.4. | Flow of goods |
3.4.1. | Briefly describe the recording process (physical and archival) for the flow of goods, from arrival and storage to manufacturing and shipping. Who is responsible for record keeping and where are they stored? |
3.4.2. | Briefly describe the procedures in place for checking stock levels, including the frequency of such checks and how discrepancies are handled (e.g., stock accounting and inventory). |
3.5. |
Customs procedures |
3.5.1. |
Do you have documented procedures to verify the accuracy of customs declarations, including those submitted on your behalf by, for example, a customs broker or freight forwarder? But. If yes, please briefly describe the procedures. If not, do you verify the accuracy of the customs declaration? But. If so, how? |
3.5.2. |
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3.5.3. |
Do you trade in goods subject to trade licenses (e.g., textile or agricultural goods)? But If so, please briefly describe the procedures you use to process licenses related to the import and/or export of such goods. |
3.5.4. |
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3.5.5. |
Do you deal in goods covered by the Dual-Use Regulation (Council Regulation No. 428/2009/EC)? But If so, have you implemented an Internal Compliance Program (ICP)? But. If so, please briefly describe these guidelines and how they are updated. |
3.6. | Procedures for backup, normal and emergency recovery, and archiving |
3.6.1. | Briefly describe the procedures you use for backup, normal and emergency recovery, archiving, and searching of business records. |
3.6.2. | How long is this data stored in the production system and how long is it archived? |
3.6.3. | Does the company have an emergency plan in case of system failure or interruption? But |
3.7. | Protection of computer systems |
3.7.1. |
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3.7.2. |
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3.7.3. |
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3.8. | Documentation security |
3.8.1. | Briefly describe the measures that have been implemented to protect information/documentation from unauthorized access, misuse, deliberate destruction, and loss (e.g., limited access rights, creation of electronic backup copies). |
3.8.2. | Were there any cases of unauthorized access to documents last year? If so, what measures have been taken to prevent it from happening again? |
3.8.3. |
Please answer the following questions briefly:
Are modifications thoroughly documented? |
3.8.4. | Briefly describe the protection and security requirements you place on your business partners and other contact persons to prevent misuse of information (for example, the potential for jeopardizing the supply chain due to unauthorized transmission of shipping information). |
4. |
Financial solvency [Article 39, letter c), of the CAU; Article 26 of the AE CAU; AEO Guidelines, Part 2, Section III] |
4.1. |
Have any bankruptcy or insolvency proceedings been opened regarding your company's assets in the last three years? But. If yes, please provide more information. |
4.2. | Has your company consistently enjoyed a good financial position, in accordance with Article 26 of the AE CAU, sufficient to enable it to meet its financial commitments over the past three years? If so, please provide supporting documents such as a letter from the auditors or an audit report, a copy of the closed accounts (including management accounts) if they have not been audited, and receipts from your bank or financial institution. If this is not the case, please provide detailed information. |
4.3. | If your business is newly established, please provide all records and data related to your financial situation, such as the latest cash flow data, balance sheet, and profit and loss forecasts approved by the business's directors, partners, or sole proprietor. |
4.4. | Are you aware of any circumstances that may affect your financial solvency in the foreseeable future? But. If yes, please provide more information. |
5. Appropriate level of competence or professional qualifications [Article 39(d) of the UCC; Article 27 of the AE UCC; AEO Guidelines, Part 2, Section IV]
5.1. |
Appropriate levels of competence |
5.1.1. |
Do you or your customs officer have at least three years of practical experience in customs matters? But If so, please provide details that demonstrate such experience. |
5.1.2. |
Do you or your customs officer comply with a customs quality standard adopted by a European standardization body, where one exists? But If so, please provide detailed information on such quality standard. |
5.2. |
Professional qualifications |
5.2.1 . |
Have you or your customs officer successfully completed training that includes customs legislation consistent and relevant to your level of involvement in activities by any of the following entities?
But If so, please provide detailed information about the training you or your customs officer have completed. related to customs, given |
6. Requirements regarding protection and security [Article 39, letter e), of the CAU; Article 28 of the AE CAU; AEO Guidelines, Part 2, Section V]
6.1. | General information on safety and security |
6.1.1. | Please provide the name and role of the person responsible for safety and security issues. |
6.1.2. |
How often are these documents reviewed and updated? |
6.1.3. | Briefly describe the security risks (within the company or in its relationships with customers, suppliers, and external service providers) that you have identified in accordance with the AEO security criteria. |
6.1.4. | How are security measures implemented and coordinated within the company? Who is the responsible person? |
6.1.5. | If the company has several locations, are security measures applied harmonized across all of them? But |
6.1.6. |
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6.1.7. |
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6.1.8. |
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6.1.9. | Are the goods you import or export subject to any specific requirements regarding safety and security? |
6.1.10. |
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6.1.11. | Do your clients or your insurance company impose any requirements regarding protection and security? Yes/No If yes, please specify which ones. |
6,2. | Building Safety (AEO Guidance, Part 2, Section V, Subsection 2) |
6.2.1. |
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6.2.2. |
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6.2.3. | Do the facilities have adequate lighting (e.g., continuous light, motion sensors, twilight switch)? |
6.2.4. |
How are keys managed in the company (e.g., location, access, registration)? Is there any written documentation on this? But |
6.2.5. |
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6,3. | Access to the premises (AEO Guidance, Part 2, Section V, Subsection 3) |
6.3.1. |
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6.3.2. |
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6.3.3. | Provide a site plan for each company premises where customs activities are carried out (e.g., location plan, sketch) that identifies boundaries, access routes, and the location of buildings, if available. |
6.3.4. | If applicable, please provide detailed information on the companies located on the same premises. |
6,4. | Load units (such as containers, intermodal containers, transport boxes) (AEO Guidance, Part 2, Section V, Subsection 4) |
6.4.1. | Is access to the cargo units subject to regulations or restrictions? Yes/No If yes, how are these restrictions applied? |
6.4.2. | Briefly describe the measures taken to prevent unauthorized access to and tampering with cargo units (particularly in open storage areas) (e.g., constant surveillance, staff training and awareness of risks, seals, instructions on procedures to be followed in the event of unauthorized entry). |
6.4.3. |
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6.4.4. |
What control measures do you apply to control the cargo units (e.g., seven-point inspection process: front, left side, right side, floor, interior and exterior ceiling, interior and exterior doors, exterior/bottom)? |
6.4.5. |
Answer the following questions:
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6,5. |
Logistics processes (AEO Guidelines, Part 2, Section V, Subsection 4) |
6.5.1. |
If applicable, please describe the nature and scope of the measures taken in this regard. |
6,6. | Incoming Goods (AEO Guidance, Part 2, Section V, Subsection 4) |
6.6.1. |
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6.6.2. | Do your employees know what security measures have been agreed upon with suppliers and how compliance is ensured? |
6.6.3. |
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6.6.4. | Are incoming goods marked? If so, how? |
6.6.5. | Briefly describe the process of counting and weighing incoming goods. |
6.6.6. | Briefly describe how and when incoming goods are inspected, compared with accompanying documentation, and entered into records. Indicate who controls them. |
6.6.7. |
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6,7. | Storage of goods (AEO Guidelines, Part 2, Section V, Subsection 4) |
6.7.1. | Describe where areas have been reserved for the storage of goods. |
6.7.2. |
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6.7.3. |
Do you have documented procedures for accounting for inventory and handling any irregularities detected? But If yes, please describe them briefly. |
6.7.4. |
Are goods with different risk levels stored separately? But
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6.7.5. |
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6.7.6. | If storage of the goods is subcontracted to a third party, briefly describe how and where the goods are stored and what control measures are used to monitor their handling. |
6,8. | Production of goods (AEO Guidelines, Part 2, Section V, Subsection 4) |
6.8.1. |
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6.8.2. | Are there any security measures in place to protect goods from unauthorized access to the production area? But. If so, please briefly describe what these measures are and whether they are available in writing. Briefly describe how compliance with these procedures is monitored. |
6.8.3. | Briefly describe the procedures followed for packaging products and indicate whether they are recorded in writing. |
6.8.4. | If packaging of the final product is outsourced to a third party, briefly describe how the integrity of the goods is ensured. |
6,9. | Loading of goods (AEO Guidelines, Part 2, Section V, Subsection 4) |
6.9.1. |
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6.9.2. |
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6.9.3. |
Briefly describe how customer safety requirements regarding cargo are met. |
6.9.4. | Briefly describe the mechanisms in place to ensure that goods are loaded and that the loading process is monitored. |
6.9.5. | Is the integrity of outgoing goods controlled (e.g., counted, weighed)? Yes/No If yes, who performs the control and how is it performed? |
6.9.6. | Briefly describe how and when outgoing goods are checked against orders and loading lists and removed from stock records, and who is responsible for this. |
6.9.7. | Briefly describe the control mechanisms applied in your company to detect irregularities related to the loading of goods. |
6.10. | Security requirements in relation to business partners (AEO Guidance, Part 2, Section V, Subsection 5) |
6.10.1. | Briefly describe the system the company uses to verify the identity of trading partners to protect the supply chain (information search before accepting or placing orders). |
6.10.2. |
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6.10.3. |
Did you detect any violations of the security measures agreed upon with your partners over the past year? But. If so, what measures have you taken? |
6.11. | Personnel Safety (AEO Guidance, Part 2, Section V, Subsection 6) |
6.11.1. |
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6.11.2. |
To what extent are the following types of employees subject to security checks (e.g., police checks to ensure they do not have a criminal record)?
How do you ensure that when an employee leaves the company, they no longer have electronic or physical access to its facilities or data? |
6.11.3. |
Is employee training provided on safety and security? But. If yes:
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6.11.4. |
Answer the following questions:
If so, who performs the control and how does it happen? Are there also safety instructions for these employees? |
6.12. |
External Services (AEO Guidance, Part 2, Section V, Subsection 7; Annex 2 to the AEO Guidance, Section 4.12) |
6.12.1. |
Are any "outside services" such as transportation, security, cleaning, supplies, maintenance, etc. outsourced? But. If yes:
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Consent to publish AEO data on the TAXUD website
I hereby give my consent for the publication of the information contained in authorization Signature_____________________________ Position of signatory__________________________ (Once completed, the questionnaire must be signed, as appropriate, by a Director, an Executive Partner or a Sole Partner, although in this case it is recommended that the authorization be granted by an authorized signatory) Date:________________________________ |
Consent to exchange the information contained in the AEO authorization to ensure the application of international agreements with third countries on the mutual recognition of the status of authorized economic operators and security-related measures
I hereby consent to the exchange of information contained in the AEO authorization to ensure the implementation of international agreements with third countries on the mutual recognition of the status of authorized economic operators and security-related measures: Signature____________________ Position of signatory__________________ (Once completed, the questionnaire must be signed, as appropriate, by a Director, an executive partner or a sole partner, although in this case it is recommended that the authorization be granted by an authorized signatory) Date:_________________________ |
If you have given consent to mutual recognition, please also provide the following information: Name transliteration:________________________________________________________ Address, street and number transliteration: ________________________________________ Transliteration of postal code and town:___________________________________________ Only Latin characters will be used as they appear encoded in the link: http://www.unicode.org/charts/PDF/U0000.pdf |