AEO status and financial solidity

According to the Union Customs Code, authorised economic operators (AEOs) are entitled to a reduction of the guarantee required for customs debt.

The amount of guarantee required for customs debt is 30 % and for value added tax it is either 0 % (guarantee valid only in Finland) or 30 % (EU-wide guarantee).

Financial solidity requirements for AEO operators

Guarantee category Equity ratio Payment behaviour Procedural requirements
AB ≥ 10 % Acceptable AEOC


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