3.III.2. Small and medium-sized companies
SMEs are defined in the Commission Recommendation of 6 May 2003 on the definition of micro-enterprises, small and medium-sized enterprises(fifteen). This definition takes into account whether a company is part of a multinational, and in that case it cannot be considered an SME.
For the purposes of AEO authorization and compliance requirements, it must also be taken into account that some SMEs differ from others in terms of size, complexity of activity, type of goods handled, position in the international supply chain, etc. For example:
- An applicant with 51 employees who imports glasses will receive different treatment than another with 249 employees who imports weapons and has already adopted various security measures;
- A customs broker with four employees acting as a subcontractor for another manufacturer with a workforce of 150 also illustrates the diversity of SME situations.
SMEs represent the 99%(16) of all European companies, and nine out of ten SMEs are actually micro-enterprises with fewer than ten employees.
Furthermore, they constitute an increasingly essential part of international supply chains. In some cases, they may make up the majority of economic operators in international supply chains and often act as subcontractors to larger companies.
Considering in particular the potential difficulty for SMEs in accessing the authorization process, and in order to facilitate greater availability of AEO status for these companies, the necessary flexibility has been incorporated into the AEO legislation to minimize costs and burdens. Although the criteria for obtaining AEO status apply to all companies regardless of their size, Article 29(4) of the AE CAU establishes a legal obligation for "customs authorities to take due account of the specific characteristics of economic operators, in particular small and medium-sized enterprises," when examining compliance with the criteria established for granting AEO status. Throughout these Guidelines, the specificities of SMEs regarding AEO authorization will be addressed in parallel through examples.
(fifteen) Recommendation 2003/361/EC on the definition of micro, small and medium-sized enterprises (OJ L 124/2003).(Back)
(16) In 2008, there were more than 20 million businesses in the European Union. Only about 43,000 were large companies. Therefore, the vast majority (99.8%) of businesses in the EU are SMEs (Annual Report – Small and Medium-sized Enterprises in the EU 2009 – DG Enterprise and Industry).(Back)