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HMRC internal manual

Customs Authorisation and Approval

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 [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](https://www.gov.uk/hmrc-internal-manuals/customs-authorisation-and-approval/caa06020) for details on assessing the impact of AEOS status on other applications.

 

Please refer to section [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 [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](https://www.gov.uk/hmrc-internal-manuals/customs-authorisation-and-approval/caa06020) for details on assessing the impact of AEOS status on other applications.

 

Please refer to section](https://www.gov.uk/hmrc-internal-manuals/customs-authorisation-and-approval/caa06030) for details on assessing the impact of AEOC status on other applications.