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HMRC internal manual

Customs Authorisation and Approval

From
HM Revenue & Customs
Updated
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Legal Framework for Customs authorisations and approvals: Authorised Economic Operator Status Compliance (AEOC)

These are the specific articles relating to AEOC and are supplementary to those already detailed in CAA05030

 

Legal Act Article Explanation/ Usage
Code Articles 39(a), (b), (c) and (d) Requirements for gaining AEOC status
IA A.24 Relates to article 39(a)
    Specifies the criteria for assessing Compliance
IA A.25 Relates to article 39(b)
    Specifies the criteria for assessing commercial and transport records
IA A.26 Relates to article 39(c)
    Specifies the criteria for assessing financial solvency
IA A.27 Relates to article 39(d)
    Specifies the criteria for assessing practical competence or professional qualifications