Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
, see all updates

Overview of customs regimes and procedures requiring prior authorisation or approval: Authorised Economic Operator Status Compliance (AEOC)

A Customs Simplifications AEO certificate (AEOC) is issued to any economic operator that fulfils specific criteria in the areas of:

·        Customs and other tax compliance (related to the economic activities of the applicant)

·        Record-keeping standards

·        Financial solvency and

·        Practical standards of competence or professional qualifications.

Many of the customs simplifications and facilitations provided for under the Code have criteria and conditions which are closely aligned to those required for AEOC. 

For economic operators already having AEOC status it will speed up the process of authorisation for other customs simplifications and facilitations as the compliance criteria already considered in granting AEOC status will not be re-assessed. 

Some simplifications and facilitations allowed for under the Code are only available to AEOC holders.  Please see the following sections for more details:

·        CAA03060 Temporary Storage: movements between Member States

·        CAA03070 Entry in Declarant’s Records: notification waivers

·        CAA03130 Centralised Clearance

·        CAA03140 Self-Assessment and

·        CAA03230 Deferment Accounts, reduced guarantees for customs duties and charges.

Holders of AEOC status will not benefit from facilitations related to security and safety matters unless they also hold an AEOS authorisation.

The Code has introduced additional compliance tests for AEOC authorisations: 

·        The requirement to assess compliance in other taxation areas when considering an applicant’s compliance

·        The requirement to demonstrate practical standards of competence or professional qualifications relating to the specific customs operations undertaken by the authorised party.  This criterion is not a requirement for AEOS.