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HMRC internal manual

Customs Authorisation and Approval

Transition Arrangements: Transition arrangements for Authorised Economic Operator Status Compliance (AEOC)

AEOC authorisations may continue to operate without change under the Code administrative transitions arrangements until the status is reassessed, at which time the additional criteria will be required to be fulfilled.  This reassessment must take place no later than 1 May 2019.

The following table details the additional benefits that are available to AEOCs under the Code. AEOCs wishing to take advantage of these benefits should contact the AEO Central Site.   

AEOCs taking up these new benefits will require a new UCC authorisation for the specific customs regime or procedure involved.  This will not automatically trigger a full reassessment of the AEOC status.

Type of Operation/ Benefits available after 1 May 2016 Available with a 2913/92 authorisation (CCC) Only applies to a 952/13 authorisation (UCC)
Speed up the process of authorisation or approval for other customs simplifications and facilitations Y Y
Movements between member states under the temporary storage approval N Y
Notification waivers, dependent on the nature and flow of goods, for EIDR Y Y
Centralised Clearance N Y
Self-Assessment N Y
Reduced guarantees for deferred payment customs duties N Y


There are two new high level criteria for AEOC introduced by the UCC:

·        Compliance history in other taxation areas

·        Practical standards of competency or professional qualifications.

The specific criteria to be met in these areas are detailed below:

·        Demonstrate a good compliance history in customs and other taxation areas including absence of serious or repeated irregularities or criminal offences

·        Demonstrate a good understanding of customs procedures and operational requirements

·        Have practical experience in the import, export, movement, transfer or transit of goods

·        For businesses with less than 3 years trading history:

Understand the obligations of operating the customs regime and demonstrate how the terms and conditions will be adhered to

Demonstrate a good understanding of the obligations involved in importing, exporting, using transit (as appropriate).