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HMRC internal manual

Customs Authorisation and Approval

From
HM Revenue & Customs
Updated
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Impact of Authorised Economic Operator (AEO) Status on other Customs Applications: Regimes or procedures with a pre-condition of AEOC

AEOC is a pre-condition of authorisation to operate the following procedures:

·        Movement of goods between Member States using the Temporary Storage (TS) arrangements

·        Waiver from the obligation to present goods prior to customs release when using Entry in Declarant’s Records (EIDR)

·        Operation of Centralised Clearance in more than one member state (MS)

·        Self-assessment

·        Reduction in the customs duty deferment guarantee to 30%

 

Applications for these regimes and procedures will not be considered by the customs authorities unless the applicant is an AEOC or has submitted an application for AEOC which is currently under assessment.

Where an AEOC application is under consideration, the decision on the authorisation for the above procedure will be delayed until the decision on the AEO application has been reached.