Authorized Economic Operator

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As an authorized economic operator (abbreviation ZWB ; English Authorized Economic Operator , AEO) is referred to in the customs law of the European Union as an audited company that enjoys certain privileges.

The status of Authorized Economic Operator enables companies to a. Obtain permits for customs procedures with economic significance and other simplified procedures within the entire European Union in a simple procedure without extensive further checks . In this respect, the application of uniform standards when awarding status within the entire European Union is of great importance.

Approval of this status is linked to extensive requirements with regard to reliability, solvency, previous compliance with the relevant legal provisions and, if applicable, the fulfillment of certain security standards.

history

The AEO status was established by Regulation (EC) No. 648/2005 of April 13, 2005 in Article 5a of Council Regulation (EEC) No. 2913/92 of October 12, 1992 laying down the Community Customs Code for the 11th Introduced June 2005. The ZWB is partly similar to the US Customs-Trade Partnership Against Terrorism (C-TPAT). The Customs Code Implementing Ordinance (ZK-DVO) was comprehensively amended by Commission Regulation (EC) No. 1875/2006 of December 18, 2006. Among other things, the details of the status of the Authorized Economic Operator were made.

Since May 1, 2016, Title I, Chapter 2, Section 4 of the Union Customs Code (Regulation (EU) No. 952/2013) as well as Delegated Regulation (EU) 2015/2446 and Implementing Regulation (EU) 2015/2447 have governed the application of the AEO.

Certificates

In Art. 14a (1) ZK-DVO, three different certificates are introduced for the Authorized Economic Operator. These are:

  1. AEO authorization "Customs simplifications" (AEOC)
  2. AEO authorization "Security" (AEOS)
  3. AEO authorization "Customs simplifications and security" (AEOC and AEOS) (so-called combined authorization).

Authorization requirements

The authorization requirements were in detail, the information mentioned here and under "Certificates" is out of date and the corresponding EU regulation to which this information relates has been repealed:

  1. Art. 14h ZK-DVO: adequate compliance with customs regulations in the past
  2. Art. 14i ZK-DVO: satisfactory bookkeeping with regard to business and transport documents, which enables appropriate control
  3. Art. 14j ZK-DVO: proof of solvency (creditworthiness)
  4. Art. 14k ZK-DVO: compliance with suitable security standards (only for AEO S and AEO F).

The authorization requirements are explained in more detail in the guidelines “Authorized Economic Operators” (document TAXUD / 2006/1450 of June 29, 2007).

Approval process

Subject B of the locally responsible main customs office (HZA) is responsible for issuing the certificates . Since January 1, 2010, the processing period there has been 90 days. This period can be extended by 30 days. Between January 1, 2008 and January 1, 2010, the transitional period was 300 days. The HZA's processing period only begins when all the information necessary for the acceptance of the application is available (Art. 14c Paragraph 2 ZK-DVO). The HZA must check the applications for completeness within 30 days. The participation of the authorities of other member states is regulated in Art. 14l and 14m ZK-DVO. According to Art. 14l ZK-DVO, the other member states must be informed of this within five days of each authorization procedure. In accordance with Art. 14x ZK-DVO, a uniform information and communication system is being developed for all member states. This has been available as a beta version since the beginning of 2008. A fully functional version is planned for the end of 2008. If the approval requirements cannot be checked in a member state, the authorities of the other participating member states are consulted in accordance with Art. 14m ZK-DVO. In the Federal Republic of Germany, the AEO contact point at the Federal Finance Directorate Southeast in Nuremberg is responsible for coordination with the other member states of the Community.

Since January 1, 2008, applications can be legally accepted by the competent main customs office. The first AEO certificates have already been issued.

Benefits for the owner

The status of Authorized Economic Operator includes various advantages for the holder. If a holder of an AEO certificate AEO C or AEO F applies for a customs simplification of Art. 14b (1) ZK-DVO (e.g. letter procedure, authorized sender / recipient), the requirements already checked for the issuance of the certificate are considered to be fulfilled.

With the introduction of electronic advance registration on July 1, 2009, holders of S and F certificates do not have to transmit the full data set. You can transfer a reduced data set to the ZK-DVO in accordance with Annex 30A Section 2.5.

The examination rate of certificate holders should be lower than that of participants without certificates. Here, however, the risk analysis according to Art. 14b Para. 4 ZK-DVO must be observed. The AEO S or AEO F certificate holder can be informed of the intended inspection prior to a goods inspection in accordance with Art. 14b (2) ZK-DVO.

The aim is to reduce the amount of collateral to be deposited for certificate holders. The details have not yet been finalized.

The European Union is striving to have the status of Authorized Economic Operator in international agreements with third countries to secure the supply chain.

Service regulation

The service regulation with internal regulations on Authorized Economic Operators was published on December 17, 2007.

Web links

Individual evidence

  1. ↑ EUR-Lex - 32006R1875 - EN - EUR-Lex. Retrieved May 28, 2018 .
  2. ↑ L_2016087DE.01002401.xml. Retrieved May 28, 2018 .