What is AEO in-house control?

In-house control, i.e. the regular control of the own operation, is a part of the AEO operator’s internal audit.

The aim of the control is to ensure that the AEO operator controls the risks of the supply chain, identifies error situations and deviations and corrects the activity when needed. Predicting risks and their effects is usually most effective when the in-house control is integrated as a part of the company’s systems for risk management and control.

Grounds

The AEO operator must inform Customs of all factors arising after the authorisation is granted which may influence its validity or content. The legislation and the AEO guidelines require control measures by the AEO operator as well as by the customs authority.

The customs authority must oversee that the AEO operator continually fulfils their granted authorisation status. The assessment of the AEO operator’s in-house control measures is a part of the controls performed by the customs authority.

In-house control in practice

All AEO operators perform in-house controls. More detailed instructions on performing in-house control can be found in the completion instructions for the in-house control reports.

For instructions, see: AEO in-house control reports and completion instructions

1. The AEOC operator controls their own operation by retroactively reviewing their customs declarations and reports on this to Customs once a year. The amount of in-house controlled customs declarations to be reported is drawn up in accordance with the AEOC operator role. Note: If the importer or exporter has other activities than e.g. warehousing, transit or submitting security data, they also perform in-house control on these, using the forwarder’s form.

The report should at least include the amount to be reported determined by Customs or an amount agreed upon during the AEO assessment:

Forwarders

The amount of customs declarations/warehouse deposits/year

Minimum amount of customs declarations/warehouse deposits to be reviewed / year

import

export

transit

warehousing

security data (summary declaration and presentation notification)

1 - 50

5

3

3

3

3

51 - 100

8

5

5

5

5

101 - 250

15

8

10

10

8

251 - 1000

30

15

20

20

15

1001 -

40

25

30

30

25

Importers

Amount of company’s import declarations/year

Minimum amount of import declarations to be reviewed / year

1 - 50

5

51 - 100

8

101 - 250

15

251 - 1000

30

1001 -

40

 Exporters

Amount of company’s export declarations/year

Minimum amount of export declarations to be reviewed / year

1 - 50

3

51 - 100

5

101 - 250

8

251 - 1000

15

1001-

25

2. Based on the internal audit, both the AEOC and AEOS operators report orally every year on changes observed and actions taken based on them. The questions in the oral report are based on the relevant parts of the self-assessment questionnaire. The report defines the possible changes in the company’s activities, management of the commercial and transport data, and as regards the AEOS authorisation; the changes in security requirements.

Form templates for the reports

Customs has drafted form templates for the reports, but the companies can also submit their control data with their own form. If the company uses their own forms, they must include at least the same control objects as are included in the Customs template. The AEO operator’s in-house control must be continuous and the yearly report must be available to Customs on request.

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