EUROPEAN COMMISSION

DIRECTORATE-GENERAL

TAXATION AND CUSTOMS UNION

Customs Policy

Risk Management, Security and specific controls

　

 This document provides explanatory notes on requirements for receiving the AEO status pursuant to article 5a (2) of Regulation (EC) no. 648/2005 and the relevant articles of the implementing regulation. To provide a comprehensive approach the criteria are based on the COMPACT¹ framework, establishing requirements to assess risks for the implementation of customs regulations. Additionally a new section for safety and security standards has been added.

 In the development of the AEO requirements, the WCO SAFE Framework, existing security standards for maritime and air transport and the ISO/PAS standard 28001 has been studied and where possible integrated. In the EU developments of security regulations are the relevant Commission closely working together to avoid unnecessary duplication of requirements for operators concerning maritime, air cargo and inter modal transport. In this way requirements can be compatible enabling the authorities to recognise each others 'security certifications' in order to ensure requirements for customs legislation and security within the concept of an end-to-end supply chain.

 These guidelines are providing a list of points of attentions to be taken into account in the logistical business processes of the operators, covering their parts of the international supply chain. Risk analysis of an operator and the consequent control/audit plan are important steps in the further development of the AEO framework and in the context of application for authorizations for customs procedures. Based on the different competencies national customs authorities may have, Member States have to identify the need for involvement of ether government agencies to gather the appropriate information.

 The ultimate goal must be to define common standards for EU economic operators, achieving that the granting of the status of AEO in one Member State can be recognized by the other EU Member States.

　

　

　

 The international end-to-end supply chain represents the process from manufacturing goods until delivery of the goods to the ultimate user, including import and export of goods. For securing the international supply chain customs administrations should not only focus on inbound cargo and the related controls but should aim at securing the whole supply chain. All efforts for securing the supply chain should not only provide better protection but enhance more consistent logistical business processes leading to a smoother flow of goods.

　

 The different operators in the supply chain are dependent en the security procedures of their business partners in order to ensure the security of the goods in their custody and to maintain their "secure-status" as an Authorised Economic Operator. An AEO shall, where necessary encourage its business partner(s) to enhance supply chain security as well and ensure commitment through the contractual agreements. In return the AEO must retain documentation demonstrating his efforts to ensure supply chain security for his part of the international supply chain.

　

 This document provides a complete set of criteria to be fulfilled by an economic operator for receiving the status of AEO. However, in the international supply chain there are different stakeholders which have, according to their business processes, different responsibilities. To assess the operator's supply chain security capabilities, different sets of criteria have to be fulfilled depending on the operator's responsibility. The different kind of economic operators and their different responsibilities in the international supply chain, relevant from a customs perspective, are therefore described below.

　

　

　

　

　

　

　

　

　

　Article 5a of Regulation (EC) No 64812005², the so-called "Security Amendments of the Community Customs Code" provides for the granting of the status of AEO to reliable traders that fulfil the criteria laid down in Article 5(a), (2). the status of AEO shall be recognised by the customs authorities in all Member States; under certain conditions, which are to be laid down in the Customs Code Implementing Provisions

 The AEO subgroup has elaborated in more details the criteria laid down in article 5(a), (2):