Two AEO authorisations
As of 1 October 2019, applications for AEO status will have to be made electronically through the EU Trader Portal for eAEO.
There are two kinds of AEO authorisations, which both are linked to specific requirements and benefits. The operator can also have a combined authorisation, i.e. both authorisations.
- AEOC (Customs simplifications)
- AEOS (Security and Safety)
- Combined authorisation AEOF
AEOC authorisation – Customs simplifications
The AEOC authorisation is intended for companies that are interested in using simplified customs procedures. The holder of AEOC authorisation benefits from an expedited processing of certain applications regarding authorisations for simplified procedures. These authorisations are, for instance the authorisations for simplified declaration procedure and authorisations linked to transit procedure.
AEOC operators are not subject to as many physical controls or controls based on documents, as other economic operators when lodging customs declarations. This means, for example, controls of import and export declarations.
AEOC is a prerequisite for certain authorisations for simplifications, such as centralised customs clearance, self-assessment, entry in the declarant’s records (no need to present the goods).
The AEOC operator receives a 70% reduction of the comprehensive guarantee for the customs debt.
AEOS authorisation - Security and Safety
The AEOS authorisation is intended for companies that are interested in promoting the security of the supply chains and in facilitations of customs controls when the goods arrive into the customs territory of the Union or exit it (so called security and safety declarations).
The AEOS authorisation suits, for example, transport companies and representatives of maritime shipping companies.
Example: When the holder of the AEOS authorisation lodges a notification of the arrival of goods into the Union then Customs can, before the arrival of the goods into the customs territory of the Union, notify the AEO operator that the consignment has been chosen for a physical control based on risk analysis. Then the AEO operator can better predict the movement of the consignment and prepare for the inspection.
The reduced data requirements and benefits of security and safety declarations also concern holders of AEOS authorisation. These benefits, linked to the mutual recognition of the AEO status, are provided by non-EU countries. These benefits can be received for example when exporting to The United States, China and Japan.
Combined authorisation AEOF
A holder of a combined authorisation is entitled to all benefits of the AEO authorisations.
Summary table of all authorisations and benefits associated with them:
|AEO authorisations, including benefits||AEOC||AEOS||
|1. Customs security and safety controls during the summary declaration process||X||X|
|2. Benefits of the authorisations for simplification||X||X|
|3. Additional benefits as regards customs controls||X||X||X|