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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Legal Framework for Customs authorisations and approvals: Authorised Economic Operator Status (AEO)

Legal Act Article Explanation/ Usage
Code A.38 Provides for the status of Authorised Economic Operator (AEO) to be granted to economic operators established within the Union
Code A.38 Types of AEO status that may be held and provides the legal basis for application and authorisation of AEOs
Code A.39 Specifies the high level criteria which must be fulfilled in order for economic operators to be granted AEO status
Empowerment to set Delegated Acts (DA), the DA provisions set out:    
Code A.40 The simplifications and facilitations that are available for AEOs
    The process for handling decisions on AEO applications
Empowerment to set Implementing Acts (IA), IA provisions set out:    
Code A.41 The criteria and procedures for authorising AEOs
DA A.26 A self-assessment questionnaire must be completed and attached to the application per economic operator
DA A.27 The basis for identifying the member state responsible for the application
DA A.28 Gives a derogation from article 22(3) of the Code, second sub-paragraph
    Allows an extension of 60 days from the standard 120 days to process an application.  Where criminal proceedings are taking place which may impact on the decision to grant AEO status the decision may be put on hold until the criminal proceedings are completed
DA A.29 Gives a derogation from article 22(4) of the Code.
    The authorisation takes effect 5 days after the decision is made
DA A.30 Provides for the suspension of AEO status and outlines its effects on other authorisations held, including on other forms of AEO status
IA A.27 Specifies the criteria for assessing practical competence or professional qualifications
IA A.28 Specifies the criteria for assessing security and safety standards
IA A.29 Specifies the methods for completing the assessment of  eligibility, for example audit visits, past audit reports
IA A.30 The methods for exchanging information electronically on AEO authorisations with the Commission and other Member States
IA A.31 Outlines how the consultation procedure for cross MS AEO authorisations works
IA A.32 Specifies the action to take when rejecting an application
IA A.33 Where both AEOC and AEOS are eligible to be granted, the MS shall issue one, combined authorisation
IA A.34 Specifies the action to take when revoking an authorisation
IA A.35 Provides details on the requirements to monitor AEO authorisations and data sharing