AEO criteria and monitoring

An economic operator who decides to apply for certification as an applicant should meet the following criteria:

 

(a) the absence of any serious or repeated infringements of customs and tax legislation, including the absence of serious offenses related to the applicant's economic activity; (Article 39 (a) et seq. Art. 24 Commission Implementing Regulation on the Union Customs Code)

(b) demonstrating a high degree of control of the operations and the flow of goods by the applicant through a system of commercial and, where appropriate, transport records, which allows appropriate customs controls; (Article 39 of the Union Customs Code (b) ff. Art. 25 UCC IA)

(c) financial capacity, which is deemed to be established, when the applicant, in due regard to the typical features of the type of business concerned, is in a sound financial situation enabling him to meet his obligations; (Article 39 (c) et seq. Art. 26 Commission Implementing Regulation on the Union Customs Code)

(d) with regard to the authorization referred to in Article 38 (2), 2, par. (a) practical standards for professional competence or professional qualification directly linked to the activity pursued; and (Article 39 (d) ff. Art. 27 Commission Implementing Regulation on the Union Customs Code)

(e) with regard to the authorization referred to in Article 38 (2), 2, par. (b) the Union Customs Code adequate security and protection standards that are considered to be complied with if the applicant demonstrates that it maintains appropriate measures to ensure the security and protection of the international supply chain, including in the areas of physical integrity and access control, logistics procedures and management specific goods, personnel and identification of its business partners. (Article 39 (e) of the Union Customs Code et seq. Art. 28 Commission Implementing Regulation on the Union Customs Code)

(a) the absence of any serious or repeated infringements of customs and tax legislation, including the absence of serious offenses related to the applicant's economic activity, (b) demonstrating a high degree of control of the applicant's operations and goods flow through a commercial and, where appropriate, (c) financial capacity, which shall be deemed to be established if the applicant, in due regard to the typical features of the type of business concerned, is in a sound financial situation enabling him to meet his obligations;

 

 

Fulfillment of the AEO criteria

Customs authorities should, where possible, use the information they already have on the applicant for authorized economic operator status in order to speed up the process of submitting and receiving the application. In practice, this means that they will use the available data in their databases in information systems, but also those already provided to them by the applicant, which are known to avoid duplication and delays in the process of assessing compliance with the criteria. A characteristic feature of the process is mutual communication, because it is not an authoritative solution, but a collaboration which the applicant enters at his own discretion and the customs authorities help him to correct his own processes and procedures to meet the required criteria and obtain a certified economic operator . After acknowledging receipt of the application, the customs authorities are able to decide within 120 days whether the applicant has met the criteria and issue a decision on the granting of the certificate.

 

This procedure aims to reduce the time required for the pre-audit, which usually includes information from the following areas:

 

  • on previous applications and authorizations in respect of the customs authorities,
  • information already provided to the customs authorities,
  • past customs audits,
  • customs procedures and declarations submitted or submitted by the applicant,
  • self-assessment by the applicant before submitting the application (questionnaire),
  • the applicant's existing standards and certified procedures,
  • the expert's conclusions submitted by the applicant (unless they are related in accordance with Article 127 of the Commission Implementing Regulation on the Union Customs Code)
  • C&D Services experts do not consider themselves related to their clients. We are a legal entity authorized for the purposes of the AEO to develop, for the purposes of reviewing client compliance with the criteria for Customs, expertise, conclusions, analyzes and expert materials.

 

 

AEO self-assessment questionnaire

A properly, truthfully and fully completed questionnaire, where the applicant actually performs self-assessment by answering the questions, is part and condition of acceptance of the application by the Customs Office Žilina as an authorization body in the Slovak Republic, authorized to approve economic operators.

 

The self-assessment questionnaire under the Guide TAXUD / B2 / 047/2011-REV6 covers the following questions:

 

General information on the applicant company

 

Compliance with customs legislation by the applicant (Article 39 (a) of the Union Customs Code; Article 24 of the Implementing Regulation of the Union Customs Code;

AEO criteria and monitoring
An economic operator who decides to apply for certification as an applicant should meet the following criteria:
 
(a) the absence of any serious or repeated infringements of customs and tax legislation, including the absence of serious offenses related to the applicant's economic activity; (Article 39 (a) et seq. Art. 24 Commission Implementing Regulation on the Union Customs Code)
(b) demonstrating a high degree of control of the operations and the flow of goods by the applicant through a system of commercial and, where appropriate, transport records, which allows appropriate customs controls; (Article 39 of the Union Customs Code (b) ff. Art. 25 VNKCKÚ)
(c) financial capacity, which is deemed to be established, when the applicant, in due regard to the typical features of the type of business concerned, is in a sound financial situation enabling him to meet his obligations; (Article 39 (c) et seq. Art. 26 Commission Implementing Regulation on the Union Customs Code)
(d) with regard to the authorization referred to in Article 38 (2), 2, par. (a) practical standards for professional competence or professional qualification directly linked to the activity pursued; and (Article 39 (d) ff. Art. 27 Commission Implementing Regulation on the Union Customs Code)
(e) with regard to the authorization referred to in Article 38 (2), 2, par. (b) the Union Customs Code adequate security and protection standards that are considered to be complied with if the applicant demonstrates that it maintains appropriate measures to ensure the security and protection of the international supply chain, including in the areas of physical integrity and access control, logistics procedures and management specific goods, personnel and identification of its business partners. (Article 39 (e) of the Union Customs Code et seq. Art. 28 Commission Implementing Regulation on the Union Customs Code)
(a) the absence of any serious or repeated infringements of customs and tax legislation, including the absence of serious offenses related to the applicant's economic activity, (b) demonstrating a high degree of control of the applicant's operations and goods flow through a commercial and, where appropriate, (c) financial capacity, which shall be deemed to be established if the applicant, in due regard to the typical features of the type of business concerned, is in a sound financial situation enabling him to meet his obligations;
 
 
Fulfillment of the AEO criteria
Customs authorities should, where possible, use the information they already have on the applicant for authorized economic operator status in order to speed up the process of submitting and receiving the application. In practice, this means that they will use the available data in their databases in information systems, but also those already provided to them by the applicant, which are known to avoid duplication and delays in the process of assessing compliance with the criteria. A characteristic feature of the process is mutual communication, because it is not an authoritative solution, but a collaboration which the applicant enters at his own discretion and the customs authorities help him to correct his own processes and procedures to meet the required criteria and obtain a certified economic operator . After acknowledging receipt of the application, the customs authorities are able to decide within 120 days whether the applicant has met the criteria and issue a decision on the granting of the certificate.
 
This procedure aims to reduce the time required for the pre-audit, which usually includes information from the following areas:
 
on previous applications and authorizations in respect of the customs authorities,
information already provided to the customs authorities,
past customs audits,
customs procedures and declarations submitted or submitted by the applicant,
self-assessment by the applicant before submitting the application (questionnaire),
the applicant's existing standards and certified procedures,
the expert's conclusions submitted by the applicant (unless they are related in accordance with Article 127 of the Commission Implementing Regulation on the Union Customs Code)
C&D Services experts do not consider themselves related to their clients. We are a legal entity authorized for the purposes of the AEO to develop, for the purposes of reviewing client compliance with the criteria for Customs, expertise, conclusions, analyzes and expert materials.
 
 
 
AEO self-assessment questionnaire
A properly, truthfully and fully completed questionnaire, where the applicant actually performs self-assessment by answering the questions, is part and condition of acceptance of the application by the Customs Office Žilina as an authorization body in the Slovak Republic, authorized to approve economic operators.
 
The self-assessment questionnaire under the Guide TAXUD / B2 / 047/2011-REV6 covers the following questions:
 
General information on the applicant company
Compliance with customs legislation by the applicant (Article 39 (a) of the Union Customs Code; Article 24 of the Implementing Regulation of the Union Customs Code;

 

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