AEO in-house control for Customs+ customer

What is AEO in-house control?

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

A Customs+ operator is a company, which has an AEOC or AEOF authorisation and has been approved as a Customs+ customer.

The aim of the control is to ensure that the Customs+ operator controls the risks of the supply chain, identifies error situations and deviations and corrects their 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

After the authorisation is granted, the Customs+ operator must inform Customs of all factors arising, which may influence its validity or content. The legislation and the AEO guidelines require control measures by the AEO operator, the Customs+ operator as well as the customs authority. The customs authority must oversee that the Customs+ operator continually fulfils their granted authorisation status. The assessment of the Customs+ operator’s in-house control measures is a part of the controls performed by the customs authority.

In-house control in practice

All Customs+ 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.

  1. The Customs+ operator controls their own operation by retroactively reviewing their customs declarations and reports on this to Customs upon request. The amount of in-house controlled customs declarations to be reported are drawn up in accordance with the Customs+ operator role. If there are significant changes to the number of customs declarations submitted by the operator, the company should contact Customs to check the number of in-house controls. The report should at least include the amount to be reported determined by Customs or an amount agreed upon during the AEO assessment. The minimum amounts are:
    import export transit warehousing security data (summary declaration and presentation notification)
    Amount of declarations to be reviewed/year
    50–150 40–130 40–110 20–30 40–130
  2. Based on the internal audit, the changes observed and actions taken based on them are registered in oral report. The questions in the oral report are based on the relevant parts of the self-assessment questionnaire. The report must include 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.

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 form. The Customs+ operator’s in-house control must be continuous and the yearly report must be available to Customs upon request.

Points to consider

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