1.III.1. Greater ease in applying for simplified customs procedures

This advantage is applicable to holders of AEOC authorizations.

EU customs legislation provides for the following cases in which the AEO status provides advantages:

• To access a simplification/authorization, the AEO status is required,

• Some of the criteria to be met for certain simplifications/authorisations are covered by the AEO criteria,

• Some of the criteria to be met for certain simplifications/authorisations are considered equivalent to the AEO criteria.

Article 38(5) of the UCC provides that if the person requesting a particular simplification holds an AEOC authorisation, the customs authorities will not re-examine the conditions they assessed at the time with a view to granting AEO status. This means that customs authorities should focus on new and additional elements and requirements related to the corresponding simplification.

The criteria that an AEO must meet are set out in the relevant articles of the UCC and its implementing provisions for each specific simplification. Below is a list of the simplifications in question.

• Cases in which AEO status is required to access a simplification/authorization:

  • reduced global guarantee for customs debts and other accrued charges, Article 95, paragraph 3, of the UCC,
  • centralized dispatch (requiring authorization), article 179, section 2, of the CAU,
  • Registration in the declarant register with exemption from the obligation to present the goods, Article 182, section 3, of the CAU,
  • self-assessment, article 185 of the CAU and article 151 of the AD CAU.

• Cases where some of the criteria to be met for certain simplifications/authorisations are covered by the AEO criteria (application of Article 38(5) of the UCC):

  • customs representative providing services in a Member State other than that in which he is established, Article 18(3) of the UCC,
  • Authorization for simplification of the value of goods for customs purposes, Article 71 of the AD CAU,
  • reduced global guarantee for existing customs debts and other charges in relation to customs debts and other charges that may arise, Article 95, paragraph 3, of the UCC,
  • Authorisation to use a global guarantee subject to a temporary prohibition, Article 96, paragraph 2, of the UCC,
  • approval of a place other than the competent customs office (presentation of goods), Article 115 of the AD CAU,
  • Authorization to establish regular maritime services, Article 120 of the AD CAU,
  • Authorised consignor (proof of customs status), Article 128 of the AD CAU,
  • authorized banana weigher, article 155 of the AD CAU,
  • Authorization for the use of simplified customs declarations, Article 145 of the AD CAU,
  • Authorization for registration in the declarant's records, Article 150 of the AD CAU,
  • authorized recipient (TIR), article 187 of the AD CAU,
  • Authorization of simplifications in relation to transit, Article 191 of the AD CAU.

• Cases in which the criteria to be met for certain simplifications/authorisations are considered equivalent to the AEO criteria:

  • Authorisation for the operation of temporary storage warehouses, Article 148, section 2, letter b), and section 4, third paragraph, of the CAU,
  • Authorisation of special regimes, Articles 211, paragraph 3, letter b), 214, paragraph 2, and 223, paragraph 2, second paragraph, of the UCC.

It should be noted that the AEO status was introduced into EU customs legislation after the other simplifications, and therefore, most economic operators have been previously authorized to benefit from them before obtaining such status. In any case, this specific advantage remains very important for AEOs and those considering applying for AEO status, and even more so for customs authorities. Regarding the planning of follow-up activities for AEOs, these will be coordinated with those for other granted authorizations, thus avoiding duplication to the extent possible. In order for this advantage to be used most effectively by both AEOs and customs authorities, the following should be taken into account:

• Since simplifications depend on meeting certain criteria for obtaining AEO status, the relationship/dependency between the specific authorization and AEO status must be ensured and maintained throughout the process, encompassing not only the application phase but also the monitoring and reassessment after the authorization/status has been granted.
• The examination of the relevant criteria for obtaining AEO status before granting it is not an "abstract" exercise and will always be carried out with respect to specific commercial activities carried out by the economic operator. Therefore, when submitting an application for a specific authorization, customs authorities should not re-examine previously verified criteria, but rather focus exclusively on the new elements or requirements.

For further information, see also the Guidelines on simplified procedures/single authorisation of simplified procedures (TAXUD/1284/2005, Rev. 6).