1 European Commission Taxation and Customs Union European Commission Taxation and Customs Union

1European Commission Taxation and Customs Union

European Commission

Taxation and Customs Union


Community acquisCouncil Regulation (EEC) No 2913/92 of 12 October

1992 establishing the Community Customs Code (OJ L 302 19.10.1992 p. 1), as amended by Regulation (EC) No 648/2005

Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 253 11.10.1993 p. 1), as amended by Commission Regulation (EC) No 1875/2006

Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) (OJ L 145, 4.6.2008, p. 1–64 )


EU programme for Authorised Economic Operators (AEO)In force since 01.01.2008AEO authorisations recognised in all 27 MSAnd not limited in time

Types of AEO

AEO/ Customs SimplificationsAEO/ Security and SafetyAEO/ Full (Customs Simplifications + Security and

Safety)


EU programme for AEOEconomic operator:

“a person who, in the course of his business, is involved in activities covered by customs legislation”, e.g.:

Manufacturers Exporters Freight forwarders Warehouse keepers Customs agents Carriers Importers Port operators


EU programme for AEO

Legislation focuses on 4 major areas:

Criteria that have to be complied with

Authorisation procedure

Benefits in the area of facilitation and simplifications for customs procedures

Management of the already issued AEO authorisation


AEO conditions and criteriaGeneral conditions: the status can be granted only to:

persons, established in the Community customs territory;

Criteria: an appropriate record of compliance with customs

requirements; a satisfactory system of managing commercial and, where

appropriate, transport records, which allows appropriate customs controls;

proven financial solvency; and where applicable, appropriate security and safety standards,

in accordance with WCO SAFE.


AEO conditions and criteria

Criteria are the same for all economic operators

Implementation measures will however differ depending on the sector and the size of the AEO

A small company will implement same measures but in a different way than a company with 300 employees (e.g possibly no need for surveillance camera if staff can see what happens and who enters and leaves the building)


Management of the AEO authorisationsMonitoring

Reassessment

Suspension

Revocation


Monitoring and Re-assessment Customs authority shall monitor the compliance with the

conditions and criteria to be met by the authorized economic operator

“Monitoring” can be defined as a procedure “to carefully watch and check a situation in order to see how it changes over a period of time” it should be intended on continuous basis.

The operator’s activities should be continuously and constantly observed in order to collect useful information to correct and/or improve the quality of its processes in order to promptly intervene in case of customs high risk.

Monitoring can result in a Re-assessment.


Monitoring and Re-assessmentRe-assessment is a re-evaluation of a part or all criteria that an economic operator has been deemed to have met.

The need for re-assess criteria could be based on:

Major changes in the relevant legislation; risk analysis and the findings found out during

auditing activities (look final report); information collected during monitoring process;


AEO BenefitsAEO/Customs Simplifications:

easier admittance to customs simplification (e.g., simplified customs declarations, clearance of goods at importer premises);

fewer physical and document-based controls; priority treatment if selected for control; possibility to request a specific place for such control.

AEO/Security and Safety (and AEO Full):

possibility of prior notification; fewer physical and document-based controls; priority treatment if selected for control; possibility to request a specific place for such control.


AEO Benefits Indirect benefits:

Examples:

Recognised as a safe and secure business partner (MR)

Improved relations with CustomsImproved relations and acknowledgement by other

government authoritiesImproved planningImproved inventory managementImproved customer service


EU AEO GuidelinesTool to facilitate the correct application of the new legal

provisions;

Tool to guarantee a harmonized and systematic approach in MS;

Focused on the criteria operators must meet in order to obtain AEO status;

For each criterion a template has been prepared containing the relevant risks (indicators) related to that criterion, a short description of the risk (risk description) and the relevant questions to keep in mind in order to assess it (points for attention);

Update of the AEO Guidelines


Other tools/documents usedSelf assessment questionnaire (SAQ):

currently not obligatory under the legislation (however highly recommended and used);

new, updated version in use since 1 January 2011; facilitate both customs authorities and economic

operators;

AEO Compact Model

EU Economic Operators System (EOS)

AEO E-learning tool


EU and Mutual Recognition of trade programmesEU current agreements

JapanNorwaySwitzerlandAndorraUS

EU ongoing negotiations China


AEO statistics2008 the first year of implementation:

Applications 1850;Certificates 565;

Total (as of 21-06-2012): (EU level)

Applications 13 693;Certificates 11 223, including 5 727 (S+F) and

AEOC – 5 496;


European Commission

Taxation and Customs Union

Documents

1 European Commission Taxation and Customs Union European Commission Taxation and Customs Union