AEOs
Customs Code
Section 4
Authorised economic operator
Article 38
Application and authorisation
1. An economic operator who is established in the customs territory of the Union and who meets the criteria set out in Article 39 may apply for the status of authorised economic operator.
The customs authorities shall, following consultation with other competent authorities if necessary, grant that status, which shall be subject to monitoring.
2. The status of authorised economic operator shall consist in the following types of authorisations:
(a)
that of an authorised economic operator for customs simplifications, which shall enable the holder to benefit from certain simplifications in accordance with the customs legislation; or
(b)
that of an authorised economic operator for security and safety that shall entitle the holder to facilitations relating to security and safety.
3. Both types of authorisations referred to in paragraph 2 may be held at the same time.
4. The status of authorised economic operator shall, subject to Articles 39, 40 and 41, be recognised by the customs authorities in all Member States.
5. Customs authorities shall, on the basis of the recognition of the status of authorised economic operator for customs simplifications and provided that the requirements related to a specific type of simplification provided for in the customs legislation are fulfilled, authorise the operator to benefit from that simplification. Customs authorities shall not re-examine those criteria which have already been examined when granting the status of authorised economic operator.
6. The authorised economic operator referred to in paragraph 2 shall enjoy more favourable treatment than other economic operators in respect of customs controls according to the type of authorisation granted, including fewer physical and document-based controls.
7. The customs authorities shall grant benefits resulting from the status of authorised economic operator to persons established in countries or territories outside the customs territory of the Union, who fulfil conditions and comply with obligations defined by the relevant legislation of those countries or territories, insofar as those conditions and obligations are recognised by the Union as equivalent to those imposed to authorised economic operators established in the customs territory of the Union. Such a granting of benefits shall be based on the principle of reciprocity unless otherwise decided by the Union, and shall be supported by an international agreement or Union legislation in the area of the common commercial policy.
Article 39
Granting of status
The criteria for the granting of the status of authorised economic operator shall be the following:
(a)
the absence of any serious infringement or repeated infringements of customs legislation and taxation rules, including no record of serious criminal offences relating to the economic activity of the applicant;
(b)
the demonstration by the applicant of a high level of control of his or her operations and of the flow of goods, by means of a system of managing commercial and, where appropriate, transport records, which allows appropriate customs controls;
(c)
financial solvency, which shall be deemed to be proven where the applicant has good financial standing, which enables him or her to fulfil his or her commitments, with due regard to the characteristics of the type of business activity concerned;
(d)
with regard to the authorisation referred to in point (a) of Article 38(2), practical standards of competence or professional qualifications directly related to the activity carried out; and
(e)
with regard to the authorisation referred to in point (b) of Article 38(2), appropriate security and safety standards, which shall be considered as fulfilled where the applicant demonstrates that he or she maintains appropriate measures to ensure the security and safety of the international supply chain including in the areas of physical integrity and access controls, logistical processes and handling of specific types of goods, personnel and identification of his or her business partners.
Delegated Regulation
Invalidation of an EORI number
(Article 9(4) of the Code)
1. The customs authorities shall invalidate a EORI number in any of the following cases:
(a)
upon request by the registered person;
(b)
when the customs authority is aware that the registered person has ceased the activities requiring the registration.
2. The customs authority shall record the date of invalidation of the EORI number and shall notify it to the registered person.
Decisions relating to the application of the customs legislation
Subsection 1
Right to be heard
Article 8
Period for the right to be heard
(Article 22(6) of the Code)
1. The period for the applicant to express his point of view before a decision which would adversely affect him is taken shall be 30 days.
2. Notwithstanding paragraph 1, where the decision pertains to the results of the control of goods for which no summary declaration, temporary storage declaration, re-export declaration or customs declaration has been lodged, the customs authorities may require the person concerned to express his point of view within 24 hours.
Article 9
Means for the communication of the grounds
(Article 6(3)(a) of the Code)
Where the communication referred to in the first subparagraph of Article 22(6) of the Code is made as part of the process of verification or control, the communication may be made using means other than electronic data-processing techniques.
Where the application is submitted or the decision is notified using means other than electronic data-processing techniques, the communication may be made using the same means.
Article 10
Exceptions to the right to be heard
(Article 22(6), 2nd subparagraph of the Code)
The specific cases where the applicant is not given an opportunity to express his point of view shall be the following:
(a)
where the application for a decision does not fulfil the conditions laid down in Article 11 ;
(b)
where the customs authorities notify the person who lodged the entry summary declaration that the goods are not to be loaded in the case of containerised maritime traffic and of air traffic;
(c)
where the decision concerns a notification to the applicant of a Commission decision as referred to in Article 116(3) of the Code;
(d)
where an EORI number is to be invalidated.
Subsection 2
General rules on decisions taken upon application
Article 11
Conditions for the acceptance of an application
(Article 22(2) of the Code)
1. An application for a decision relating to the application of the customs legislation shall be accepted provided that the following conditions are met:
(a)
where required under the procedure which the application concerns, the applicant is registered in accordance with Article 9 of the Code;
(b)
where required under the procedure which the application concerns, the applicant is established in the customs territory of the Union;
(c)
the application has been submitted to a customs authority designated to receive applications in the Member State of the competent customs authority referred to in the third subparagraph of Article 22(1) of the Code;
(d)
the application does not concern a decision with the same purpose as a previous decision addressed to the same applicant which, during the one year period preceding the application, was annulled or revoked on the grounds that the applicant failed to fulfil an obligation imposed under that decision.
2. By way of derogation from paragraph 1(d), the period referred to therein shall be three years where the previous decision was annulled in accordance with Article 27(1) of the Code, or the application is an application for the status of authorised economic operator submitted in accordance with Article 38 of the Code.
Article 12
Customs authority competent to take the decision
(Article 22(1) of the Code)
Where it is not possible to determine the competent customs authority in accordance with the third subparagraph of Article 22(1) of the Code, the competent customs authority shall be that of the place where the applicant’s records and documentation enabling the customs authority to take a decision (main accounts for customs purposes) are held or accessible.
Article 13
Extension of the time-limit for taking a decision
(Article 22(3) of the Code)
1. Where, after acceptance of the application, the customs authority competent to take the decision considers it necessary to ask for additional information from the applicant in order to reach its decision, it shall set a time-limit that shall not exceed 30 days for the applicant to provide that information. The time-limit for taking a decision laid down in Article 22(3) of the Code shall be extended by that period of time. The applicant shall be informed of the extension of the time-limit for taking a decision.
2. Where Article 8(1) is applied, the time-limit for taking the decision laid down in Article 22(3) of the Code shall be extended by a period of 30 days. The applicant shall be informed of the extension.
3. Where the customs authority competent to take the decision has extended the period for consultation of another customs authority, the time-limit for taking the decision shall be extended by the same period of time as the extension of the consultation period. The applicant shall be informed of the extension of the time-limit for taking a decision.
4. Where there are serious grounds for suspecting an infringement of customs legislation and the customs authorities conduct investigations based on those grounds, the time-limit to take the decision shall be extended by the time necessary to complete those investigations. That extension shall not exceed nine months. Unless it would jeopardise the investigations, the applicant shall be informed of the extension.
Article 14
Date of effect
(Article 22(4) and (5) of the Code)
The decision shall take effect from a date which is different from the date on which the applicant receives it or is deemed to have received it in the following cases:
(a)
where the decision will favourably affect the applicant and the applicant has requested a different date of effect, in which case the decision shall take effect from the date requested by the applicant provided it is subsequent to the date on which the applicant receives the decision or is deemed to have received it;
(b)
where a previous decision has been issued with a limitation of time and the sole aim of the current decision is to extend its validity, in which case the decision shall take effect from the day after the expiry of the period of validity of the former decision;
(c)
where the effect of the decision is conditional on the completion of certain formalities by the applicant, in which case the decision shall take effect from the day on which the applicant receives, or is deemed to have received, the notification from the competent customs authority stating that the formalities have been satisfactorily completed.
Article 15
Re-assessment of a decision
(Article 23(4)(a) of the Code)
1. The customs authority competent to take the decision shall re-assess a decision in the following cases:
(a)
where there are changes to the relevant Union legislation affecting the decision;
(b)
where necessary as a result of the monitoring carried out;
(c)
where necessary due to information provided by the holder of the decision in accordance with Article 23(2) of the Code or by other authorities.
2. The customs authority competent to take the decision shall communicate the result of the re-assessment to the holder of the decision.
Article 16
Suspension of a decision
(Article 23(4)(b) of the Code)
1. The customs authority competent to take the decision shall suspend the decision instead of annulling, revoking or amending it in accordance with Articles 23(3), 27 or 28 of the Code where:
(a)
that customs authority considers that there may be sufficient grounds for annulling, revoking or amending the decision, but does not yet have all necessary elements to decide on the annulment, revocation or amendment;
(b)
that customs authority considers that the conditions for the decision are not fulfilled or that the holder of the decision does not comply with the obligations imposed under that decision, and it is appropriate to allow the holder of the decision time to take measures to ensure the fulfilment of the conditions or the compliance with the obligations;
(c)
the holder of the decision requests such suspension because he is temporarily unable to fulfil the conditions laid down for the decision or to comply with the obligations imposed under that decision.
2. In cases referred to in points (b) and (c) of paragraph 1, the holder of the decision shall notify the customs authority competent to take the decision of the measures he will take to ensure the fulfilment of the conditions or compliance with the obligations, as well as the period of time he needs to take those measures.
Article 17
Period of suspension of a decision
(Article 23(4)(b) of the Code)
1. In cases referred to in Article 16(1)(a) the period of suspension determined by the competent customs authority shall correspond to the period of time needed by that customs authority to establish whether the conditions for an annulment, revocation or amendment are fulfilled. That period cannot exceed 30 days.
However, where the customs authority considers that the holder of the decision may not fulfil the criteria set out in Article 39(a) of the Code, the decision shall be suspended until it is established whether a serious infringement or repeated infringements have been committed by any of the following persons:
(a)
the holder of the decision;
(b)
the person in charge of the company which is the holder of the decision concerned or exercising control over its management;
(c)
the person responsible for customs matters in the company which is the holder of the decision concerned.
2. In cases referred to in Article 16(1)(b) and (c), the period of suspension determined by the customs authority competent to take the decision shall correspond to the period of time notified by the holder of the decision in accordance with Article 16(2). The period of suspension may where appropriate be further extended at the request of the holder of the decision.
The period of suspension may be further extended by the period of time needed by the competent customs authority to verify that those measures ensure fulfilment of the conditions or compliance with the obligations. That period of time shall not exceed 30 days.
3. Where, following the suspension of a decision, the customs authority competent to take the decision intends to annul, revoke or amend that decision in accordance with Articles 23(3), 27 or 28 of the Code, the period of suspension, as determined in accordance with paragraphs 1 and 2 of this Article, shall be extended, where appropriate, until the decision on annulment, revocation or amendment takes effect.
Article 18
End of the suspension
(Article 23(4)(b) of the Code)
1. A suspension of a decision shall end at the expiry of the period of suspension unless before the expiry of that period any of the following situations occurs:
(a)
the suspension is withdrawn on the basis that, in the cases referred to in Article 16(1)(a), there are no grounds for the annulment, revocation or amendment of the decision in accordance with Articles 23(3), 27 or 28 of the Code, in which case the suspension shall end on the date of withdrawal;
(b)
the suspension is withdrawn on the basis that, in cases referred to in Article 16(1)(b) and (c), the holder of the decision has taken, to the satisfaction of the customs authority competent to take the decision, the necessary measures to ensure fulfilment of the conditions laid down for the decision or compliance with the obligations imposed under that decision, in which case the suspension shall end on the date of withdrawal;
(c)
the suspended decision is annulled, revoked or amended, in which case the suspension shall end on the date of annulment, revocation or amendment.
2. The customs authority competent to take the decision shall inform the holder of the decision of the end of the suspension.
Decisions relating to binding information
Article 19
Application for a decision relating to binding information
(Article 22(1), 3rd subparagraph and Article 6(3)(a) of the Code)
1. By way of derogation from the third subparagraph of Article 22(1) of the Code, an application for a decision relating to binding information and any documents accompanying or supporting it shall be submitted either to the competent customs authority in the Member State in which the applicant is established, or to the competent customs authority in the Member State in which the information is to be used.
2. By submitting an application for a decision relating to binding information, the applicant shall be considered to agree to all data of the decision, including any photographs, images and brochures, with the exception of confidential information, being disclosed to the public via the internet site of the Commission. Any public disclosure of data shall respect the right to personal data protection.
3. Where there is no electronic system in place for the submission of applications for a decision relating to binding origin information (BOI), Member States may allow for those applications to be submitted using means other than electronic data-processing techniques.
Article 20
Time-limits
(Article 22(3) of the Code)
1. Where the Commission notifies the customs authorities that the taking of BTI and BOI decisions is suspended in accordance with Article 34(10)(a) of the Code, the time-limit for taking the decision referred to in the first subparagraph of Article 22(3) of the Code shall be further extended until the Commission notifies the customs authorities that the correct and uniform tariff classification or determination of origin is ensured.
That extended period referred to in subparagraph 1 shall not exceed 10 months, but in exceptional circumstances an additional extension not exceeding 5 months may be applied.
2. The period of time referred to in the second subparagraph of Article 22(3) of the Code may exceed 30 days where it is not possible within that period to complete an analysis which the customs authority competent to take a decision considers necessary in order to take that decision.
Article 21
Notification of BOI decisions
(Article 6(3)(a) of the Code)
Where an application for a BOI decision has been submitted using means other than electronic data-processing techniques, the customs authorities may notify the applicant of the BOI decision using means other than electronic data-processing techniques.
Article 22
Limitation of application of rules on re-assessment and suspension
(Article 23(4) of the Code)
Articles 15 to 18 concerning the re-assessment and suspension of decisions shall not apply to decisions relating to binding information.
Benefits resulting from the status of authorised economic operator
Article 23
Facilitations regarding pre-departure declarations
(Article 38(2)(b) of the Code)
1. Where an economic operator authorised for security and safety as referred to in Article 38(2)(b) of the Code (AEOS) lodges on his own behalf a pre-departure declaration in the form of a customs declaration or a re-export declaration, no other particulars than those stated in those declarations shall be required.
2. Where an AEOS lodges on behalf of another person who is also an AEOS a pre-departure declaration in the form of a customs declaration or a re-export declaration, no other particulars than those stated in those declarations shall be required.
Article 24
More favourable treatment regarding risk assessment and control
(Article 38(6) of the Code)
1. An authorised economic operator (AEO) shall be subject to fewer physical and document-based controls than other economic operators.
2. Where an AEOS has lodged an entry summary declaration or, in the cases referred to in Article 130 of the Code, a customs declaration or a temporary storage declaration or where an AEOS has lodged a notification and given access to the particulars related to his entry summary declaration in his computer system as referred to in Article 127(8) of the Code, the customs office of first entry referred to in the first subparagraph of Article 127(3) of the Code shall, where the consignment has been selected for physical control, notify that AEOS of that fact. That notification shall take place before the arrival of the goods in the customs territory of the Union.
That notification shall be made available also to the carrier if different from the AEOS referred to in the first subparagraph, provided that the carrier is an AEOS and is connected to the electronic systems relating to the declarations referred to in the first subparagraph.
That notification shall not be provided where it may jeopardise the controls to be carried out or the results thereof.
3. Where an AEO lodges a temporary storage declaration or a customs declaration in accordance with Article 171 of the Code, the customs office competent to receive that temporary storage declaration or that customs declaration shall, where the consignment has been selected for customs control, notify the AEO of that fact. That notification shall take place before the presentation of the goods to customs.
That notification shall not be provided where it may jeopardise the controls to be carried out or the results thereof.
4. Where consignments declared by an AEO have been selected for physical or document-based control, those controls shall be carried out as a matter of priority.
On request from an AEO the controls may be carried out at a place other than the place where the goods have to be presented to customs.
5. The notifications referred to in paragraphs 2 and 3 shall not concern the customs controls decided on the basis of the temporary storage declaration or the customs declaration after the presentation of the goods.
Article 25
Exemption from favourable treatment
(Article 38(6) of the Code)
The more favourable treatment referred to in Article 24 shall not apply to any customs controls related to specific elevated threat levels or control obligations set out in other Union legislation.
However, customs authorities shall carry out the necessary processing, formalities and controls for consignments declared by an AEOS as a matter of priority.
Subsection 2
Application for the status of authorised economic operator
Article 26
Conditions for the acceptance of an application for the status of AEO
(Article 22(2) of the Code)
1. In addition to the conditions for the acceptance of an application provided for in the Article 11(1), in order to apply for the status of AEO the applicant shall submit a self-assessment questionnaire, which the customs authorities shall make available, together with the application.
2. An economic operator shall submit one single application for the status of AEO covering all its permanent business establishments in the customs territory of the Union.
Article 27
Competent customs authority
(Third subparagraph of Article 22(1) of the Code)
Where the competent customs authority cannot be determined in accordance with the third subparagraph of Article 22(1) of the Code or Article 12 of this Regulation, the application shall be submitted to the customs authorities of the Member State where the applicant has a permanent business establishment and where the information about its general logistical management activities in the Union is kept or is accessible as indicated in the application.
Article 28
Time-limit for taking decisions
(Article 22(3) of the Code)
1. The time-limit for taking the decision referred to in the first subparagraph of Article 22(3) of the Code may be extended by a period of up to 60 days.
2. Where criminal proceedings are pending which give rise to doubts whether the applicant fulfils the conditions referred to in Article 39(a) of the Code, the time-limit to take the decision shall be extended by the time necessary to complete those proceedings.
Article 29
Date of effect of the AEO authorisation
(Article 22(4) of the Code)
By way of derogation from Article 22(4) of the Code, the authorisation granting the status of AEO (‘AEO authorisation’) shall take effect on the fifth day after the decision is taken.
Article 30
Legal effects of suspension
(Article 23(4)(b) of the Code)
1. Where an AEO authorisation is suspended due to the non-compliance with any of the criteria referred to in Article 39 of the Code, any decision taken with regard to that AEO which is based on the AEO authorisation in general or on any of the specific criteria which led to the suspension of the AEO authorisation, the customs authority having taken that decision shall suspend it.
2. The suspension of a decision relating to the application of the customs legislation taken with regard to an AEO shall not lead to the automatic suspension of the AEO authorisation.
3. Where a decision relating to a person who is both an AEOS and an economic operator authorised for customs simplifications as referred to in Article 38(2)(a) of the Code (AEOC) is suspended in accordance with Article 16(1) due to non-fulfilment of the conditions laid down in Article 39(d) of the Code, his AEOC authorisation shall be suspended, but his AEOS authorisation shall remain valid.
Where a decision relating to a person who is both an AEOS and an AEOC is suspended in accordance with Article 16(1) due to non-fulfilment of the conditions laid down in Article 39(e) of the Code, his AEOS authorisation shall be suspended, but his AEOC authorisation shall remain valid.