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2016 OAS Guidelines

2.IV.2.1. Proven practical experience of a minimum of three years in customs matters

Scope

An adequate level means that the applicant or the person responsible for customs matters must demonstrate that they have experience in customs matters. A purely theoretical knowledge of customs legislation is not enough. However, the minimum three years' experience in customs matters does not apply to the period immediately preceding the submission of an application, but may extend to a longer period. The relevance of the experience acquired over any period should be assessed by the AAE.

The three-year internship should also take into account the applicant's role in the supply chain, as mentioned in Chapter 1.II.4 of these Guidelines. For example:

  • An exporter or a manufacturer as defined in Chapter 1.II.4(b) and (a) of these Guidelines may demonstrate three years of practical experience as a holder of an authorisation for registration in the register of a declarant with exemption from the obligation to present goods for the use of the customs export procedure for a period of at least three years or by performing the function of "exporter" in a normal customs export procedure over the past three years.
  • A customs broker as defined in Chapter 1.II.4, letter e) of these Guidelines may demonstrate three years' experience by holding a customs simplification authorisation (if applicable) or by being employed in this field for a minimum period of three years.
  • A carrier as defined in Chapter 1.II.4(f) of these Guidelines may demonstrate practical experience if it has been a holder of an authorisation for a simplified procedure relating to customs transit or an authorised consignee under the TIR Convention during the last three years or has entered into a contract and issued transport documents and summary declarations during the last three years.

Compliance verification

It should be noted that the verification of compliance refers only to the length of professional experience. Breaches and non-compliance do not affect the three years of professional experience, but must be taken into account when examining whether the criterion of compliance with customs and tax legislation and the internal control systems referred to in points 2.I.1 and 2.I.2 of these Guidelines is met.

  1. Applicant

    In the event of submitting an application, the following alternative elements must be considered.

    • Carrying out customs activities (e.g. e.g., import, export or transit) or customs formalities for a minimum of three years. For the assessment of the three years of experience in customs matters, the AAE must take into account the type of business activity (e.g. e.g., permanent or seasonal, few but high value declarations). This can be demonstrated by the presence of the applicant's EORI number in boxes 2, 8, 14, or 50 of the customs declarations or by payment of the customs duties or the security established for customs duties. It should be noted that the applicant's mere presence in one of the aforementioned boxes on the customs declaration does not mean that he or she is directly involved in customs formalities. In this case, it is important that customs be aware of whether the person directly responsible for customs formalities is the applicant (within the company) or a third party (e.g. e.g., customs agents). In the latter case, the applicant is not exempt from the obligation to ensure that the formalities are correctly completed. In other words, where customs management or formalities are occasionally outsourced to third parties and are therefore not covered by the definition of a contracted person, the applicant may meet the criterion if its internal organization allows for the supervision and control of customs management or formalities carried out by third parties.
    • Holding a special authorization granted under the CAU and the corresponding ADs and AEs or, while applicable, under the DACA, for a minimum of three years in relation to the customs activities carried out.
    • Provision of customs brokerage services for a minimum of three years. This can be demonstrated by customs declarations and the remaining necessary documents: Proof of payment or guarantee established for customs duties, presence of the EORI number in box 14 of the customs declarations.
    • Arranging the transport of goods in international trade on behalf of an exporter, importer, or other person, and obtaining, verifying, and preparing the necessary documents to comply with customs requirements or acting as a carrier and issuing its own transport contract. This can be demonstrated by, for example, the bill of lading or the air transport document.

    Customs authorities must use all available information and knowledge of the authorizations granted to the applicant and the declaration submitted based on their banking data and electronic systems.

    Another element that customs must take into account is the official document that clearly defines the applicant's economic activity and the general objective of the applicant's company (e.g., e.g., an extract from the official register, if applicable).

    If, as a result of a business reorganization, the applicant has been established for less than three years, the customs authorities will take into consideration the customs activities carried out by the previous company, provided they have not changed.

  2. Person in charge of the applicant's customs affairs

    Applicant's employee in charge of customs affairs

    The applicant's employees responsible for customs matters may also meet the criterion. An employee is a person who fills the positions created within the applicant's organization (defined, for example, by the organizational structure, functional structure, divisional structure, work instructions, or other organizational measures) of a person "responsible" for customs matters, for example, the person in charge of the import and export office or an employee of the office that handles customs matters.

    Scope

    If the person who must meet the condition is the applicant's employee in charge of customs matters, there must be an employment relationship that creates a legal bond between the employer (applicant) and the employee. This means that the employee performs work for the applicant or provides services in customs matters, under certain conditions, in exchange for remuneration. Due to this relationship, the employee does not act as a customs representative (direct or indirect) of the applicant (e.g. e.g., boxes 2 and 14 of the export customs declaration only include the EORI number of the applicant or exporter). Therefore, the responsible party is the applicant, to the extent that legal liability is involved and in the event of a breach of customs legislation during the performance of his or her obligations.

    It should be noted that, depending on the applicant's internal organization, there may be more than one employee in charge of customs activities. In this case, all employees in charge must meet the condition.

    If the applicant's customs affairs are taken over by another employee, the economic operator must inform the EAA, which may assess the real need to evaluate the new situation on the basis of the information provided (e.g. e.g., the names of the people involved in the rotation and their experience in customs matters within the company).

    Compliance verification:

    If the applicant's customs officer has been with the applicant for less than three years, they can demonstrate that they meet the criteria by providing evidence that they have previously worked on the relevant issues for another company. In this case, proof of compliance will be provided by the previous employment contract or the organizational structure of the other company, by a declaration made by that company clearly indicating the employee's employment status in that previous company, or by other means of proof in the employee's possession and recognized by the customs authorities. If the applicant is an SME, and especially if it is a micro or small business (e.g. e.g., a family business), your management and organizational structure may be different without any real distinction of internal functions or jobs. In this case, the formal declaration of the applicant could be considered sufficient.

    Person other than the applicant

    A person other than the applicant can only meet this criterion if the management or control of customs matters is outsourced.

    Scope

    In this case, the applicant is represented directly (in his own name and on his own behalf) or indirectly (on his own behalf) by a third party in relation to customs formalities (e.g. e.g., the applicant outsources customs formalities to a customs agent or freight forwarder).

    Contractors to whom the applicant has outsourced activities other than those related to customs, such as IT matters, cannot meet the criterion.

    In any case, there is always a contract for compensation that defines the services that the contracted person is to provide. This contract usually includes a draft of terms and conditions. The duration of the contract is initially determined as an integral part of the business justification for outsourcing.

    There are various reasons that justify outsourcing customs activities. For example, for economic and management reasons, SMEs often outsource important functions to specialized companies with a high level of technical expertise that is unattainable for the applicant. Some examples of outsourcing could be:

    Customs agents , to carry out customs formalities. The complexity and constant evolution of customs legislation force companies to turn to professionals. This option may be more cost-effective than in-house operations due to economies of scale, specialized knowledge and technology, and the incentive provided by private-sector competition.

    International freight forwarders , in order to carry out customs and logistics formalities. Freight forwarders do not move the goods themselves, but rather act as experts in the logistics network. The freight forwarder contracts with carriers to transport goods and has experience in preparing and processing the necessary customs and other documentation, as well as carrying out activities related to international shipments.

    It should be especially noted that if strategic services are outsourced to contracted personnel, the applicant must ensure that the knowledge and skills required to provide the service remain constant throughout the contracted period. The person who meets the criteria and the applicant cannot be separated, as Article 38(1) of the UCC establishes that the economic operator applying for AEO status must meet the criteria. Therefore, the economic operator must be aware that it is possible to outsource "activities," but not the responsibility. As already mentioned, poor service quality can cause problems with compliance with the remaining criteria and lead to the suspension or revocation of the authorization.

    In this regard, if the applicant outsources the management or processing of customs matters to a contracted person, the contract or any other type of agreement between the applicant and the contracted person must be made available to the customs authorities in order to determine the capacity and responsibility of this contracted person and, consequently, demonstrate compliance with the criterion.

    Compliance verification:

    If customs activities are outsourced to a contracted third party, the AAE must verify compliance with the following condition:

    1. verifying that the applicant's relationship with the person hired has lasted more than three years. To demonstrate this, the AAE may check that there is a contract, mandate or some other type of agreement between the applicant and the contracted person that clearly sets out the operations that the contracted person performs and the responsibilities that he or she assumes on behalf of the applicant (the contract or mandate are the copies in the applicant's possession); or
    2. If the relationship is less than three years old, verify that, where applicable, the person hired holds authorization for customs simplification or has carried out customs formalities for at least three years.

As established in Article 27, paragraph 2, of the AE CAU, if the person hired is an AEOC, the condition of "adequate level of competence" will be considered fulfilled.

In the case of outsourcing customs activities, it is sufficient that the applicant, the applicant's employee in charge of customs matters, or the contracted person meet the criteria. If the applicant outsources its customs activities to more than one contracted person, all of these persons must meet the criteria.

It should be noted that if the applicant has an internal office or department responsible for customs affairs that allows for the oversight and control of outsourced customs formalities, the applicant may be eligible to meet this criterion.