AEO & compliance

Nowadays, AEO and compliance are indispensable in international trade. However, this does not mean that the maintenance of the AEO authorisation and/or retaining a high compliance level is straightforward. Procedures, internal controls, audits and monitoring are key themes in this respect. Furthermore, an AEO- or Compliance Control Framework can help to ensure compliance completely.

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The AEO status plays an important role to companies involved in customs logistics. Being able to meet the AEO requirements is also important for obtaining and retaining other customs authorisations. What does this mean for your company in particular?

AEO, authorised economic operator, was introduced in 2005/2006 into the European Union (hereafter: EU). If an EU-based company was in possession of an AEO certificate at the time, the European customs authorities would consider this company as a reliable party. Meanwhile, the AEO certificate has been replaced by an AEO authorisation. The customs authorities assess whether this authorisation is being managed correctly and whether the holder is actually 'in control'.

The AEO attributes to maintaining a certain compliance standard in the international trade. Both customs authorities and businesses can use the AEO status of companies to distinguish reliable companies within the international supply chain. Having an AEO authorisation indicates that a company has taken measures to ensure safety in the supply chain. For example the use of procedures to ensure a correct customs declaration or the use of security measures to ensure safe storage of products.

The AEO authorisation provides different possible benefits to companies. Companies with an AEO authorisation may be less frequently physically and administratively inspected by customs authorities. Another benefit relates to the impact on customs authorisations such as a lower or zero guarantee related to certain customs authorisations.

Meeting the AEO requirements

Requesting an AEO authorisation seems fairly simple. You perform a self-assessment, fill in the application form and declare at the time of application that you will take measures to be "in control". However, this is only the start of the process of holding an AEO authorisation. Many requirements need to be met in order to be able to declare that your company complies today and will continue to do so in the future. Ensuring the retention of the AEO authorisation is of course also important for the future.

AEO requirements are as follows:

  • A record of compliance with customs legislation and taxation rules (this includes the absence of records related to (serious) criminal offences of the economic activities).
  • Maintaining a correct and complete trade and transport administration.
  • Proven financial solvency.
  • Practical professional competence or professional qualifications.
  • Appropriate security and safety standards (with the AEO security authorisation).


The preparation of the AEO application, as well as the authorisation and the maintenance of the AEO, is a time consuming process. Thorough preparation is the key to success. After all, it is expected that the applicant who wants to become an AEO is in control of its business.

We will therefore not only assess your AEO application, but we will also help you to maintain the AEO authorisation in the future. We do this by gathering information, assessing and coordinating procedures, instructions and working agreements, but also by consulting with Customs.

Publications

Revision proposals for the UCC

The European Customs Code (UCC) will be revised! The direct trigger for revision was the advice of the 'Wise Persons Group' of March 2022. In May 2023, the legislative proposals were published and concern a revision of the UCC, a simplified approach for distance sales and the introduction of new enforcement instruments. In this contribution we will explain four proposed changes in more detail.

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AEO and monitoring: Risk or opportunity

Your company may have had an AEO (Authorised Economic Operator) authorisation for several years now. In that case, you have already had one or more external audits by Customs. In order to successfully pass such an audit, you must be able to demonstrate to the customs auditors that you are 'in control'. To this end, you must monitor the processes to which AEO applies. Monitoring is an intensive activity and is seen by many companies as a necessary evil. Entrepreneurs are busy with doing business. In addition, "customs", let alone AEO and monitoring, is often not the "core business". However, if you understand the idea of AEO, then it is logical to want to actually comply with the AEO monitoring requirements. In this article, I will discuss the opportunities that AEO monitoring offers your company.

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All publications in AEO & compliance