EU: AEO certificates, customs authorizations | KPMG | GLOBAL

EU: AEO certificates, customs authorizations to be reassessed by authorities

EU: AEO certificates, customs authorizations

Customs authorities will be conducting re-assessments of all holders of AEO (authorized economic operator) certificates and any other customs authorizations that were issued prior to 1 May 2016, because a new customs law will be effective in the EU.


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The new Union Customs Code and delegation and implementing regulations are effective 1 May 2016. Article 205 of the delegation regulation requires the customs authorities to conduct inspections of authorizations granted under prior rules or legislation. Accordingly, the customs authorizations to be re-evaluated include:

  • All types of AEO certificates (AEOF, AEOC, and AEOS) 
  • Authorization to operate a customs warehouse
  • Authorization for local clearance process
  • Authorization for simplified declaration process
  • Permission to operate in a free zone or in a free warehouse
  • Status of an authorized consignor or consignee in EU transit
  • Authorization for wavier from providing security in transit
  • Authorization to use a comprehensive guarantee in transition with a reduced amount
  • Authorization to establish a regular shipping service
  • Authorization to confirm EU status by the authorized issuer
  • Authorization for flat-rate determination of certain elements 


Read a March 2016 report [PDF 337 KB] prepared by the KPMG member firm in Poland: Customs Alert

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