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2016 OAS Guidelines

5.II.2. Reassessment following the outcome of monitoring or information provided by the decision-maker or other authorities

The starting point for making a reassessment decision is the existence of reasonable grounds for indicating that the AEO no longer meets the relevant criteria. These signs can arise from various situations: as a result of monitoring carried out by customs authorities, information received from other customs authorities and other authorities of the Administration, substantial changes in the activity of the AEO, etc. It is up to the AEE to decide on a case-by-case basis whether all conditions and criteria need to be reassessed or whether to focus solely on the relevant condition or criterion for which there are indications of non-compliance. It is always possible to detect, even during the re-evaluation of one of the criteria, that the others also need to be checked again.

The re-evaluation will be carried out by the AEE. However, any customs authority of another Member State may determine that there are reasonable grounds for believing that the AEO in question no longer meets the relevant criteria. This can happen, for example, if:

  • one or more of the AEO's facilities are located in a Member State other than that of the EEA;
  • The AEO not only carries out its customs activities in the Member State in which the AEO authorisation was issued.

In such cases, the customs authority of the Member State where such indications have been observed must report the facts to the EEA, which will decide whether or not to proceed with the reassessment and which other customs authorities should be involved.

In the case of authorizations issued to the parent company of several ECPs, each of the Member States in which the various ECPs are located may request the ESA to undertake a reassessment of the conditions and criteria.

If the parent company establishes a new ECP or carries out a restructuring process that impacts the ECPs, it will inform the AEE. It will take the necessary measures, including, where appropriate, a reassessment.

Although the reassessment to be carried out may generally vary from case to case, the following common elements must be taken into account:

  • (a) Scope of the re-evaluation: The criteria and conditions to be checked or verified, taking into account the reasons for the reassessment.
  • (b) Revaluation method: Documentary control only, or combined with on-site visits where appropriate based on the specific criteria to be reassessed.
  • (c) Term: There is no set timeframe for conducting a reassessment; it must be determined by the number of criteria to be checked and whether or not field visits are planned. Normally, it should not exceed the deadlines established for taking the original decision on granting AEO status.
  • (d) Reassessments involving other Member States: Where the process involves the reassessment of the criteria in other Member States, the rules on consultation procedures set out in Part 4 of these Guidelines, "Exchange of information between Member States and with other government authorities", shall apply. Typically, the customs authority of the other Member State will determine whether a visit is required as part of the reassessment process. The response times of the other Member States must be in line with the normal consultation periods provided for in Article 31 of the CAU EA.
    (e) Other affected customs authorizations: When conducting a reassessment, it is advisable to determine whether the AEO holds other authorizations or simplifications subject to meeting the criteria for granting such status, such as authorization to use simplified procedures. If this is the case, this should be taken into account, and any possible duplication of reassessment work should be avoided, both with regard to customs resources and with regard to the economic operator concerned.
  • (f) Reassessment report: Regarding reporting and documentation, a similar approach will be applied to that adopted for the original audit. It is important that any proposed subsequent actions be reflected in the report, whether they involve suspension, revocation, the adoption of specific measures, or timelines.
  • (g) Availability of results: The results of the reassessment must be made available to the customs authorities of all Member States and, where appropriate, to other administrative authorities using the SOE communication system, regardless of whether they have participated in a consultation procedure or not.