Customs The EU AuthOrised ECONOMIC OPERATOR (AEO) PROGRAMME 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 Established in the EU Customs Territory Compliance with customs legislation and taxation rules and absence of criminal offences related to the economic activity Appropriate Record Keeping Financial Solvency Practical Standards of Competence or Professional Qualifications Security & Safety

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 AEOC AEOS Easier admittance to customs simplifications X Fewer physical and document-based controls - related to security & safety - related to other customs legislation Prior notification in case of selection for physical control (related to safety and security) Prior notification in case of selection for customs control Priority treatment if selected for control Possibility to request a specific place for customs controls Indirect benefits Mutual Recognition with third countries

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 of controls for the participants of the other Programme.l 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.