SPE03020 - Criteria and conditions to be met by economic operators applying for a Special Procedure authorisation: basic conditions - AEO (Authorised Economic Operator)

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  <h2>Basic conditions</h2><h3>Authorised Economic Operator (AEO)</h3><p>Applicants for a Special Procedure authorisation are required to fulfil the criteria of Authorised Economic Operator applicants for the following:</p><ul><li>financial solvency</li><li>record-keeping standards</li><li>customs and other tax compliance (related to the economic activities of the applicant)</li><li>practical standards of competence or professional qualifications.</li></ul><p>For more information on Authorised Economic Operator and how to apply please visit:</p><ul><li>Find out what types of Authorised Economic Operator status you can apply for - GOV.UK (www.gov.uk)</li><li>Apply for Authorised Economic Operator status - GOV.UK (www.gov.uk)</li></ul><p>Applicants for a Special Procedure must demonstrate that they meet these conditions but economic operators should consider, dependent on the extent to which the AEO criteria needs to be met for the customs procedure applied for, whether it would be beneficial to apply for full AEO status.</p><h3>Role of Special Procedure Authorising Office in checks</h3><p>The authorising office will be responsible for the checks on the conditions (apart from the solvency check which will, in most cases, be undertaken by the Office of Guarantee during their assessment).</p><p>
</p><div>Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.
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