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HMRC internal manual

Customs Authorisation and Approval

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HM Revenue & Customs
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Impact of Authorised Economic Operator (AEO) Status on other Customs Applications: Applicants who already hold AEO status

For the purposes of this guidance, the Union Customs Code (EU Reg. No. 952/13) will be referred to as the Code.

References to the supporting legislation to the Union Customs Code:

Commission Delegated Regulation (EU) 2015/2446 will be referred to as the Delegated Act (DA)

Commission Implementing Regulation (EU) 2015/2447 will be referred to as the Implementing Act (IA)

Any references to the previous EU customs legislation will be referred to as the Community Customs Code (Reg. No. 2913/92) or the Community Customs Code Implementing Provisions (Reg. No. 2454/93).

Where an applicant for a regime or procedure already holds AEO status, its impact on the new procedure needs to be assessed prior to processing.
 

Please refer to section CAA06020 for details on assessing the impact of AEOS status on other applications.

 

Please refer to section CAA06030 for details on assessing the impact of AEOC status on other applications.