What is required of the AEO?
When a company applies to become an AEO, Customs assesses whether the company’s operation meets certain requirements. For example, the following is required of the company:
- The company follows the customs requirements in its operation.
- The company has not committed a serious infringement or repeated infringements of customs legislation or taxation rules over the last three years. The requirement also applies to the company’s management and the person responsible for customs matters.
- The company is financially solvent.
- The financial situation of the company is impeccable and fulfils the obligations.
- The company has an adequate equity ratio and no payment disruptions in the previous three years.
- 3. The company must have a satisfactory system for accounts and logistics, which enables customs controls.
- o The applicant's accounts must comply with the generally accepted accounting principles in the Member State.
Additional requirements for the company applying for AEOC authorisation
Applicants for AEOC status must meet the practical standards of competence or professional qualifications related to customs activities. The competence criteria is met through practical experience (at least three years’ practical experience in customs matters) or training (the applicant or the person in charge of the applicant’s customs matters has successfully completed training covering customs legislation).
Additional requirements for the company applying for AEOS authorisation
Applicants for AEOS status must meet the requirements regarding security and safety. The company must show that it has implemented sufficient measures to ensure the security and safety of the international supply chain. The measures involve the company’s physical integrity and access control, logistical processes and the processing of goods of a certain type as well as the reliability of its personnel and the identification of trading partners.
In addition, the company must appoint a security officer.
Read the detailed Instructions on security and safety (in Finnish).
With the help of its risk management system, the company is able to assess the risks associated with its operations, and monitor and report what measures it has taken to manage the risks and how effective they have been. The risk management policy of the company describes the purpose, objectives and processes of risk management and defines the key concepts and responsibilities.
In its operational policy or strategy, the AEO must present how it aims to ensure compliance with the customs rules and secure the part of the supply chain belonging to it.
Read more in the customer instruction Risk management system of the AEO (in Finnish)
With the help of its risk management system, the company is able to assess the risks associated with its operations, and monitor and report what measures it has taken to manage the risks and how effective they have been. The risk management policy of the company describes the purpose, objectives and processes of risk management and defines the key concepts and responsibilities.
In its operational policy or strategy, the AEO must present how it aims to ensure compliance with the customs rules and secure the part of the supply chain belonging to it.
Read more in the customer instruction Risk management system of the AEO (in Finnish)
Read more
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AEO training material provided by the Commission AEO eBook. Interactive book and guide for AEO applicants and AEOs who want more information about the AEO activity.
- Training on how to use EU’s Customs Trader Portal for eAEO