HMRC AEO/UCC Links

 

AEO Certifcication Application form

You can apply for AEO status for customs simplification (AEOC), AEO status for security and safety (AEOS) or both.
If you hold AEOC status, you could benefit from:

• a faster application process for customs simplifications and authorisations
• reductions or waivers of comprehensive guarantees

You’ll need to be a holder of an AEOC if you wish to qualify for:

• moving goods in temporary storage between different member states
• a notification waiver when making an entry in a declarant’s records (EIDR)
• a 70% reduction in a business’s deferment account guarantee
• undertaking centralised clearance (when available)
• completing self assessment (when implemented)

You’ll need to be a holder of an AEOS if you’d like to benefit from arrangements under mutual recognition agreements with third countries.

AEO status is for businesses that are established in the EU, actively involved in customs operations and international trade and have an Economic Operator Registration and Identification (EORI) number. The EU AEO database allows anyone to check who holds an AEO status, what type it is, and the date and country of issue.

Criteria for granting AEO status

For AEOC, you must fulfil the criteria listed below for:

• compliance
• record keeping
• solvency
• professional qualifications and practical standards of competence (on line training and assessment is availalbe and details availalbe through our customs support line 01394 458554 of email info@felixstowe-ac.co.uk)

For AEOS, you don’t need to fulfil the criteria for professional qualifications and practical standards of competence, but you must fulfil the security criteria. Applicants for both types of AEO must first be enrolled with the EORI scheme.

AEO authorisation

Anyone involved in the international supply chain that carries out customs related activities in the EU can apply for AEO status irrespective of the size of their business.
This includes:

• manufacturers
• exporters
• freight forwarders
• warehouse keepers
• customs agents
• carriers
• importers
• others (for example, port operators, secure freight parking operatives, airline loaders)

 

Types of AEO authorisation and the benefits

AEOC status is issued to any business that fulfils the specified criteria of having:

• good tax and customs compliance history
• good commercial and transport record-keeping standards
• financial solvency
• professional qualifications or demonstrating practical standards of competence in the activity they’re involved in

A holder of an AEOC status can benefit from being able to qualify for:

• moving goods in temporary storage between different member states
• a notification waiver when making an EIDR
• a 70% reduction in a business’s deferment account guarantee
• undertaking centralised clearance (when available)
• completing self assessment (when implemented)

 EOS is issued to any business that fulfils all of the above criteria with the exception of professional qualifications and practical standards of competence, which is only applicable to AEOC. The business must also have appropriate security and safety standards to protect the international supply chain. These should include:

• physical integrity and access controls
• logistical processes and, if appropriate, the handling of specific types of goods
• personnel and identification of business partners

A holder of AEOS will benefit from:

• a lower risk score - used to determine the frequency of customs physical and documentary checks
• consignments being fast-tracked through customs control
• reduced requirements for the mandatory pre-arrival/pre-departure Entry Summary Declarations or Exit Summary Declarations (EXS)
• reciprocal arrangements and mutual recognition with countries outside the EU - for example, USA or trading partners that adopt the World Customs Organisation safe framework

Union Customs Code (UCC)

Customs legislation will change on 1 May 2016 with the implementation of the UCC.
The UCC introduces a new standard of practical competence or professional qualification directly related to customs activities. Training which provides recognised customs qualifications is limited in the UK, so the focus will be on evidence and demonstration of practical competence over the previous 3 years. This standard only applies to AEOC.
There’s also an amendment to the compliance standard which means you need to meet customs legislation and taxation rules relating to your economic activity.
There’s a transitional period for AEO authorisations issued before 1 May 2016. This period will go to 1 May 2019, when all AEOs must meet the new requirements. The reassessment work will be managed over this 3-year period and AEOs will be given more information on how and when this will be done.

Data protection requirements

Under data protection, holders of an AEO authorisation need to give permission for some limited data to be shared with third country customs authorities. This will enable their AEO status in the EU to be recognised and benefits applied. The C118 AEO self-assessment questionnaire asks that new applicants give their consent to publication and exchange of AEO data.