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Taxation and Customs Union

Mutual recognition of AEOs

Mutual recognition of authorised economic operators (AEOs) involves customs agreements between two customs administrations to: 

  • recognise the AEO status of a company, as issued by the partner country and
  • provide the associated benefits to such companies. 

It is a key element of the WCO SAFE framework of standards, to strengthen end-to-end security of supply chains and  to multiply benefits for traders.

EU partner countries 

The EU has concluded and implemented agreements for mutually recognising AEO status with: 

  • Canada
  • China 
  • Japan
  • Moldova
  • Norway
  • Switzerland
  • the US
  • United Kingdom 

Benefits

The specific benefits are detailed in each individual  Mutual Recognition Agreement (MRA), but the following core elements are generally present: 

  • Fewer security and safety related controls 

  • Recognition of business partners during the application process 

  • Priority treatment at customs clearance 

  • Business continuity mechanism 

How to benefit from an MRA?

Holders of AEO authorisations with the safety and security component (AEOS or AEOC/AEOS) are eligible to participate in mutual recognition. They have to provide their written consent to exchange company details with partner countries (e.g. name, address, identifier). 

The consent can be provided by filling in the respective box in the Annex to the Self-assessment questionnaire (SAQ), but it also can be provided or withdrawn at any time by written request to the competent customs authority of the EU Member State concerned. 

  • To benefit from the ‘Recognition of business partners during the application process’, EU companies applying for AEOC/AEOS status in the EU are requested to indicate the name, address and AEO number of any business partner which is AEO in one of the countries that the EU has an MRA with in the SAQ section 6.10. These business partners are considered safe and secure and generally no additional requirements (security declaration etc.) will be asked of the applicant. 

  • To benefit from ‘fewer security and safety related controls and priority treatment at customs clearance’, the AEO has to communicate its EORI number to their business partner in the respective MRA partner country. The business partner enters the EORI number in the declaration form for the import process into the MRA partner country. Further details are available in the FAQs referred to under 6.III of the AEO Guidelines. 

List of MRAs 

The EU has concluded and implemented mutual recognition agreements (MRAs) of AEO programmes with the following countries: 

Canada

China

Japan

Moldova

Norway

Switzerland

USA

United Kingdom

Further negotiations are currently taking place or will be launched in the near future with the other most important trading partners. In addition, the EU provides technical assistance to a number of countries to prepare them to set up AEO programmes.