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2016 OAS Guidelines

3.III.1. Collection and analysis of information

To conduct a risk analysis and prepare an effective and efficient audit, it is essential that the EAA gather as much relevant information as possible about the economic operator. The information is collected for the purpose of:

  • better understand the economic operator's activity and its business environment;
  • to obtain the best possible overall impression of the economic operator's business organization, processes and procedures;
  • prepare the audit plan based on the results of the risk assessment;
  • prepare the audit (optimal equipment for its execution; priority, etc.);
  • check compliance with the criteria to the extent possible.

Information that customs authorities may collect from various sources includes:

  • internal databases (e.g. e.g., customs procedures applied or declarations made by the applicant);
  • internal information (result of previous controls and audits; other authorizations granted or revoked and supporting documentation; review of previously submitted customs declarations, etc.);
  • information requested from and provided by other authorities;
  • information provided by other Member States (information and consultation procedure: (see Part 4 of these Guidelines, "Exchange of information between Member States and with other government authorities");
  • information provided by the operators themselves (e.g. e.g., CAE);
  • publicly available information (news, Internet, studies, reports, etc.);
  • Any other relevant information, including images, photos, videos, facility plans, etc.

All information collected must be carefully evaluated to determine its accuracy and relevance to the audit objectives. It should be clear that information gathering is a dynamic process, and it may happen that "information requires more information." The applicant must be aware of these circumstances and be willing to provide customs with any additional information requested. Even after the inspection begins, auditors may request and collect additional information that adds value to the results. It should also be noted that information changes and is sometimes only valid at the time it is collected. Therefore, it is important to have the most recent and up-to-date information. To ensure that the EAA remains abreast of developments that may impact the outcome of the application phase and follow-up efforts, it is essential to have a system in place to determine when additional information is required and to communicate this information to the applicant.

The size of the economic operator, its specific nature, and the cases in which it has undergone other relevant accreditation processes can significantly speed up the process.