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HMRC internal manual

Customs Authorisation and Approval

Overview of customs regimes and procedures requiring prior authorisation or approval: Authorised Economic Operator Status Security and Safety (AEOS)

A Security and Safety AEO certificate (AEOS) is issued to any economic operator that fulfils specific criteria in the areas of:

·        Customs compliance and tax

·        Record-keeping standards

·        Financial solvency and

·        Maintains appropriate measures to ensure the security and safety of the international supply chain.

AEOS economic operators will benefit from:

·        A lower risk score used to determine the frequency of customs physical and documentary checks

·        Consignments may be fast-tracked through customs control

·        Reduced requirements for the mandatory pre-arrival/pre-departure Entry Summary Declarations (ENS) or Exit Summary Declarations (EXS)  which carriers must make and the

·        Current and future recognition agreements (MRA) negotiated by the European Commission with countries outside of the European Union, for example USA, who offer reciprocal arrangements.

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

The Code has introduced an additional compliance test for AEOS authorisations:

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