Owing to the new customs law coming into effect, Customs Chambers will perform a re-assessment of all AEO (Authorized Economic Operator) certificates and any other authorizations in customs matters, which were issued before 1 May 2016 for an indefinite period on the basis of provisions currently in force.
The New Union Customs Code along with Commission delegated regulation and implementing regulation are coming into effect on 1 May 2016. Article 250 of the delegated regulation imposes an obligation on the customs authorities to carry out inspections of authorizations granted on basis of previous legislation. The action applies to all authorizations issued for an indefinite period, which will be effective on 1 May 2016.
Re-assessment of authorizations
The authorizations, which will be
The inspections will be carried out on authorities' own initiative. Businesses will be informed in advance about the planned
re-assessments. The authorizations remain valid until the day of the inspection. After the re-evaluation the original permission is revoked and the competent authority issues a new authorization, as long as the inspection results are positive and the business fulfills the specified requirements and criteria.
Additional requirements for AEO
The new legislation will significantly change the scope of regulating the obtainment of the status of authorized economic operator. Additional criteria for holders of the AEOC certificate includes practical standards of competence or professional qualifications directly related to the activity carried out. Moreover, the criteria for compliance with legislation have been extended. After 1 May 2016, an authorized operator will be obliged to obey not only customs legislation, but also taxation rules. Additionally the holder of AEO status cannot be sentenced for serious criminal offences relating to their economic activity. The re-assessment will focus on fulfilling all requirements, including those newly introduced. Businesses should pay attention to the new criteria, since their introduction may lead to difficulties in obtaining AEO certificate, or the procedure of obtaining this status may be lengthened.
We recommend appropriate preparations are made with regard to the new rules. In particular businesses that currently hold AEO status should consider reviewing internal procedures and verifying whether they are still fulfilling the compulsory requirements for authorized operators.
If you wish for additional information about this subject, please do not hesitate to contact us.
The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.