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2016 OAS Guidelines

1.II.4. International supply chain operators

From a customs perspective, the end-to-end international supply chain is a process that runs from the manufacturing of goods intended for export to their delivery to the buyer in another customs territory (whether the customs territory of the Union or another). The international supply chain does not have a distinct and defined entity. It covers a series of specific situations involving economic operators from different segments of the trade sector. In some cases, all economic operators know each other and a strong relationship may exist between them, while in others they change frequently or only establish a contractual relationship regarding a specific transaction or shipment. From an operational perspective, it is better to refer to "supply chains" in the plural, as it is understood that an economic operator may participate not only in a single theoretical supply chain, but in practice in many.

In practice, many companies may play more than one role in a given supply chain and will assume several responsibilities in relation to those roles (for example, a freight forwarder may also act as a customs representative). When applying for AEO status, the applicant must ensure that their application addresses customs-related activities relevant to all of their responsibilities in the international supply chain.

The various operators that can apply for AEO status, and their different responsibilities in the international supply chain, relevant from a customs perspective, are as follows:

  • Manufacturer:

Within the framework of the international supply chain, a manufacturer is an economic operator who, in the course of their professional activities, produces goods intended for export.

The manufacturer's responsibilities in the international supply chain may include, but are not limited to:

  • ensure safety and protection in the manufacturing process of its products;
  • ensure the safety and security of its products in the supply to customers;
  • ensure the correct application of customs regulations regarding the origin of the goods.
  • Exporter

For the purposes of the AEO and in accordance with Article 1, paragraph 19 of the AD CAU, an exporter is:

  • the person established in the customs territory of the Union who, at the time the declaration is accepted, holds the contract with the consignee in a third country and is empowered to decide that the goods must be transported to a destination outside the customs territory of the Union,
  • In other cases, the person established in the customs territory of the Union who is empowered to decide that the goods must be transported to a destination situated outside the customs territory of the Union;

The exporter's responsibilities in the international supply chain may include, but are not limited to:

  • If you are required to file an export declaration, you are responsible for ensuring that it is correct and submitted within the appropriate timeframe;
  • responsible for submitting the export declaration in accordance with the data requirements;
  • Carry out the legal formalities for the export of goods in accordance with customs regulations, including trade policy measures and prohibitions and restrictions, as well as, where applicable, the payment of export duties;
  • ensure the safety and security of the delivery of goods to the carrier, freight forwarder or customs agent.
  • Freight forwarder

The freight forwarder arranges the transport of goods subject to international trade on behalf of the exporter, importer or a third party. In some cases, the requesting freight forwarder acts as the carrier and issues its own transport contract, for example, the bill of lading. A freight forwarder's typical activity may involve obtaining, verifying, and preparing the necessary documentation to comply with customs requirements.

The responsibilities of the freight forwarder in the international supply chain may include, but are not limited to:

  • apply the rules relating to transport formalities;
  • ensure, where appropriate, the safety and protection of goods during transport;
  • apply, where appropriate, the rules on summary declarations in accordance with the legislation.
  • Custodians and other storage facility staff

The depositary is a person authorized to operate in a customs warehouse, a temporary storage warehouse, or in the facilities of a free trade zone.

The responsibilities of the depositary in the international supply chain may include, but are not limited to:

  • ensure that, while goods are held in a customs warehouse or temporary storage facility, appropriate procedures are in place to ensure that they are kept under customs supervision and to comply with other obligations arising from the storage of goods subject to the customs warehousing procedure or the rules on temporary storage;
  • comply with the specific conditions specified in the authorisation granted in relation to the customs warehouse or temporary storage facility;
  • adequately protect the storage area against intrusion;
  • provide adequate protection against unauthorized access to, substitution of, or tampering with the goods.
  • Customs agent or customs representative

The customs agent referred to in these Guidelines is the person who carries out customs formalities acting as a customs representative as established in Article 18 of the UCC. The representative acts on behalf of a person engaged in customs-related business activities (e.g., an importer or exporter). The customs representative may act either on behalf of that person (direct representation) or on his own behalf (indirect representation).

The responsibilities of the customs broker in the international supply chain may include, but are not limited to:

  • apply the necessary provisions, in accordance with the specific customs regulations corresponding to each type of representation, in order to place the goods under a specific customs regime;
  • ensure that the customs or summary declaration is correct and submitted within the appropriate timeframe.
  • Carrier

In general, the carrier is the person who actually carries out the transport of the goods, or who has entered into a contract and issued, for example, a bill of lading or an air waybill in connection with such actual transport. A specific definition of carrier is included in Article 5, paragraph 40 of the UCC.

The carrier's responsibilities in the international supply chain may include, but are not limited to:

  • Ensure the safety and security of goods during transport while in their custody, in particular by preventing unauthorized access to or tampering with the means of transport and the goods being transported;
  • Provide transport documentation in a timely manner in accordance with the provisions of the legislation;
  • carry out the necessary legal formalities in accordance with customs regulations;
  • apply, where appropriate, the rules on summary declarations in accordance with the legislation.
  • Importer

The importer is the economic operator who makes an import declaration, or on whose behalf it is made. However, from a more general commercial perspective, and in particular considering the essence of the AEO program, the definition of the genuine importer must be considered from a broader perspective (the person who makes the import declaration is not always necessarily the person who also places the goods on the market).

The importer's responsibilities in the international supply chain may include, but are not limited to:

  • In its dealings with the customs authorities, it is responsible for giving the goods presented to customs an authorized customs treatment or use;
  • ensure that the declaration is correct and submitted within the appropriate timeframe;
  • In cases where the importer is the person who submits the entry summary declaration, ensure the correct application of the rules on this type of declaration;
  • carry out the necessary legal formalities in accordance with customs regulations relating to the importation of goods;
  • import goods;
  • implement trade policy measures and prohibition and restriction measures;
  • Ensure the safety and security of the goods received, in particular by preventing unauthorized access or improper handling.
  • Others , for example, terminal operators, stevedores and cargo packers.