Application process

Monitoring & Re-assessment

Subjects

Application and Self Assessment

Methodology for examination
of AEO criteria
Monitoring and Re-assessment

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AEO Application

Application
- Mandatory data elements specified by CCIP
- Accept application if data provided by applicant are complete
and all formal requirements are met
Self assessment
- Common Self Assessment Questionnaire (SAQ)
- Voluntary information strongly recommended by customs
authorities
- Self analysis prior to formal application if AEO criteria are
considered to be met
- Part of AEO Guidelines
- Explanatory Notes
- Risks, threats & possible solutions
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 Application process
formal check
preliminary check not OK
application & self ask for improvements
assessment
OK

application data accept application OK

not OK

consultation risk analysis &

check AEO criteria non acceptance
consultation MS audit

AEO database
risk analysis reject application

assistance audits by
other national pre audit ask for improvements
customs offices

info customs office

info/veto MS
info MS summary report

action
AEO certificate data by applicant

OK not OK
monitoring AEO certificate decision

OK not OK
monitoring
process

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Methodology for Examination of AEO
Criteria
 AEO Criteria

AEOF

AEOS

AEOC
AEO
Criteria CC CCIP
Guidelines

Record of compliance with 5a (2)

customs requirements 1. indent
14h Section II x x x

Satisfactory system of
5a (2)
managing commercial and
2. indent
14i Section III x x x
transport records

5a (2)
Proven financial solvency
3. indent
14j Section IV x x x

5a (2)
Appropriate security & safety
standards
4. 14k Section V x x
indent

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Examination of AEO Criteria

The issuing customs authority shall before

granting the AEO status examine whether or
not the conditions and criteria for issuing the
certificate are met
Examination of security and safety criteria
shall be carried out for all the premises which
are relevant to the customs related activities
of the applicant
The examination as well as its results shall be
documented by the customs authority

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Examination of AEO Criteria

Where, in the case of a large number of

premises, the period for issuing the certificate
would not allow for examination of all of the
relevant premises, but the customs authority
has no doubt that the applicant maintains
corporate security standards which are
commonly used in all its premises,
it may decide only to examine a
representative proportion of those premises

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Examination of AEO criteria

The issuing customs authority may accept

conclusions provided by an expert in the
relevant fields in respect of the conditions
and criteria referred to in those Articles
respectively
The expert shall not be related to the
applicant

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Examination of AEO criteria

Collect and analyse information available

about the applicant
- Database queries, customs infringement records, criminal
records
- Consultation of other competent authorities
- Self Assessment Questionnaire
Perform risk analysis
- Identify risks relating to the customs related business of
the economic operator
- Fiscal, safety and security, other non fiscal risks
- Asses likelihood and possible consequence
Prepare an audit plan based on identified
risks

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Examination of AEO criteria

Perform audit
- Visit all applicants premises
- Where unproportional visit a representative number of
premises
Prepare a final report and audit
documentation
Adress non-acceptable risks with the
economic operator
Right to be heard
Take decision to grant AEO status or reject
application

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Monitoring and Re-assessement
 To be distinguished

Before After
issuing AEO certificate issuing AEO certificate
Examination of AEO Monitoring of AEO
criteria - Regular surveillance
- Check application - Monitoring/Control plan
- Collect informations - Assess early warning signals
- Perform risk analysis - Perform on site visits
- Perform audit - Ask for improvements where
necessary
Re-assessment of AEO
criteria
- Full check of one or more AEO
criteria
- Only in special cases

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Monitoring

Period of validity of AEO certificate is not

limited
Customs authorities shall monitor the
compliance with the conditions and criteria to
be met by the AEO
AEO shall inform customs authorities of all
factors arising after certificate has been
granted which may influence its continuation
or content

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Monitoring standards

Monitoring/Control plan
- Based on earlier audit results
- Based on informations and early warning signals
Perform monitoring activities
Identify and assess any new risks
Adjust monitoring plan

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Monitoring indicators

Results of controls
- To be analysed and documented
Early warning signals
- Signals about changes in economic activities,
organisation or procedures?
- Have any irregularities been recognised?
- Impact on further compliance?
Monitoring of risks
- Is AEO still in control of all risks?
- Quality managment system still as good as during the
application process?
- Results of follow up audits?

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Monitoring cycle

Draft/adjust
monitoring
plan

Identify and Perform

assess any monitoring
new risks activities

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Monitoring activities

Random checks of customs declarations

Physical inspections
Analysis of any informations received by or
about the AEO
On site visits
Audits (e.g. post clearance, stock taking)
Evaluation of any changes in the AEOs
business modell
Where necessary ask AEO for improvements

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Re-assessment

A re-assessment of the conditions and criteria

shall be carried out by the issuing customs
authority in the following cases
- Major changes to the relevant legislation
- Reasonable indication that the relevant conditions and
criteria are not any longer met by the AEO

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Re-assessment

Scope of re-assessment
- May vary from case to case
- Either only documentary check
- Or including on site visits of premises (audit)
Methodology
- Similar to examination of criteria during the
authorisation procedure
- One or more AEO criteria
Report
- Written documentation of re-assessment results
recommended
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Re-assessment results

No action
- If AEO criteria still fulfilled
Request AEO for improvements
- If new/non acceptable risks identified
Adjust monitoring plan
- E.g. in case of changes of business activities
- To cover new/acceptable risks
Initiate suspension procedure
- If one or more AEO criteria are no longer fulfilled

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Management of AEO certificates
Busines process model

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Thank you!