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Taxation and Customs Union

AEO legislation and management instruments

EU legislation on Authorised Economic Operators (AEOs) and the accompanying guidelines and management instruments are listed on this page. 

Legal Framework 

AEO guidelines  

The AEO guidelines explain how the AEO (authorised economic operator) programme works, in particular: 

  • key concepts
  • who can become an AEO and how
  • what benefits an AEO enjoys
  • guidance for customs authorities on the AEO process 

There are 4 annexes to the guidelines. 

  1. AEO Self-Assessment Questionnaire (Annex 1) 
    To apply for the status of authorised economic operator (AEO), traders must submit an application accompanied with the self-assessment questionnaire (SAQ) which they can obtain from their competent customs authorities. Although the questionnaire is mostly standard in all EU countries there may be some instances where specific national rules may require traders to provide additional information. 

  2. Threats, Risks and Possible Solutions (Annex 2) 
    This annex provides both economic operators and customs authorities with a list of the most significant risks related to the AEO authorisation and monitoring process, and how to keep them under control. Customs authorities carrying out risk assessment on traders applying to be an AEO can also use the AEO COMPACT model methodology. 

  3. Security Declaration Template (Annex 3) 
    A trader applying for, or who has obtained, AEO status can ask any of their business partners for a security declaration, setting out their business models, roles and responsibilities (see Article 28 (1) (d) UCC IA). 

  4. Examples of Information to be Shared with Customs Authorities (Annex 4) 
    If an AEO becomes aware of any factor that could influence the continuation or content of their AEO authorisation, they must inform their competent customs authorities without delay (see Article 23 (2) UCC). This Annex aims to help AEOs identify certain situations that would trigger this requirement. It is not a comprehensive checklist. 

AEO Network 

Experts on the AEO programme from the customs authorities in each EU Member State meet regularly in a forum chaired by the Commission to address practical issues related to implementing the programme.  

AEO Helpdesk 

Any customs administration that has questions about the practical application of the EU AEO legislation can contact the Commission’s AEO Helpdesk: TAXUD-A-3-AEOatec [dot] europa [dot] eu.