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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Transition Arrangements: Transition arrangements for Authorised Economic Operator Status Security and Safety (AEOS)

AEOS authorisations may continue to operate without change under the Code administrative transitions arrangements until the status is reassessed.  This reassessment must take place no later than 1 May 2019.

As the following table illustrates, the specific types of operations and benefits available to AEOS remain unchanged by the introduction of the Code (EU Reg. No. 952/13). 

Type of Operation/ Benefits available after 1 May 2016 Available with a 2913/92 authorisation (CCC) Only applies to a 952/13 authorisation (UCC)
A lower risk score used to determine the frequency of customs physical and documentary checks Y Y
Consignments may be fast-tracked through customs control Y Y
Reduced requirements for the mandatory pre-arrival/pre-departure Entry Summary Declarations (ENS) or Exit Summary Declarations (EXS)  which carriers must make and the Y Y
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. Y Y


There is one new high level criterion introduced for AEOS:

·        Compliance history in other taxation areas.

The specific criteria to be met in this area is detailed below:

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