HMRC AEO/UCC Links
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.