THE EU
AUTHORISED
ECONOMIC
OPERATOR
(AEO)
PROGRAMME
Customs
Customs-to-Business
partnership for supply chain
security and trade
facilitation
What is the AEO programme?
The AEO concept is based on the Customs-to-Business
partnership introduced by the World Customs Organisation
(WCO).
Under the EU law, AEOs are economic operators who meet a set
of criteria and voluntarily require AEO status. They work in
close cooperation with customs authorities to assure the
common objective of supply chain security and are entitled to
enjoy benefits throughout the EU.
Two types of authorisations
The AEOC (Customs Simplifications) enjoys easier admittance
to simplifications under the customs legislation.
The AEOS (Security and Safety) benefits from a reduction of
security and safety controls upon entry and exit.
The AEOC and AEOS authorisations may be held at the same
time resulting in one combined authorisation.
What are the conditions and criteria?
Conditions and criteria
AEOC
AEOS
Economic Operator
X
X
Established in the EU Customs Territory
X
X
Compliance with customs legislation and taxation rules and
absence of criminal offences related to the economic
activity
X
X
Appropriate Record Keeping
X
X
Financial Solvency
X
X
Practical Standards of Competence or Professional
Qualifications
X
Security & Safety
X
•
How to apply for an AEO status?
Any economic operator established in the customs territory of
the Union who is part of the international supply chain and is
involved in customs-related operations can apply for an AEO
status.
The application has to be submitted with a self-assessment
questionnaire in the Member State where the main accounts for
Customs purposes are held or accessible, and where Customs
activities are carried out.ly for an AEO status.
What are the benefits?
Benefit
Easier admittance to customs simplifications
AEOC
AEOS
X
Fewer physical and document-based controls
- related to security & safety
- related to other customs legislation
X
X
Prior notification in case of selection for physical control (related to
safety and security)
X
Prior notification in case of selection for customs control
- related to security & safety
- related to other customs legislation
Priority treatment if selected for control
Possibility to request a specific place for customs controls
Indirect benefits
Mutual Recognition with third countries
X
X
X
X
X
X
X
X
X
•
AEO Mutual Recognition
The EU has concluded AEO Mutual Recognition Agreements
(MRA) with Switzerland, Norway, Andorra, Japan, USA and
China.
Mutual Recognition means that each party recognises the AEO
programme as equivalent and compatible with its own, so each
party grants to AEOs of the other party comparable benefits /
facilitations to those that it grants to its own AEOs.
MRA benefits include a reduction
participants of the other Programme.l
of
controls
for
the
r an AEO status.
•
Cooperation with other Government Authorities
Customs works with other authorities (e.g. civil aviation,
maritime, agricultural and export control authorities) to align
requirements
of AEO Programme and
other security
programmes to avoid duplication of administrative burden. an
AEO status.
•
On the European Commission TAXUD Website
http://ec.europa.eu/taxation_customs
You can find detailed information about:
• The AEO Programme
• AEO Legislation, AEO Guidelines and AEO eLearning
• AEO contact points
etc.
•