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HMRC internal manual

Customs Authorisation and Approval

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HM Revenue & Customs
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Overview of customs regimes and procedures requiring prior authorisation or approval: Authorised Economic Operator Status (AEO)

Article 38 of the Code provides for the status of Authorised Economic Operator (AEO) to be granted to economic operators established within the Union. 

Compliant and trustworthy economic operators may be given the status of AEO following the granting of an authorisation for customs simplifications (AEOC) or an authorisation for security and safety (AEOS), or both.

Depending on the type of authorisation granted, AEOs shall be able to take advantage of other customs simplifications allowed for under the customs legislation or benefit from facilitations relating to security and safety matters.

AEOs should also be given more favourable treatment in respect of customs controls, such as fewer physical and documentary controls.

The AEO guidelines provide detailed guidance on the application, assessment on eligibility and authorisation for AEO status. 

Please refer to sections CAA03030 and CAA03040 for more information on AEOC and AEOS status respectively.