AEO audits

One of our most important core activities issupporting your business in the area of trading in goods and services with third countries. On a practical level, this means creating such concepts and solutions that will streamline and accelerate business performance, reduce operating costs, and enhance the safety of the decision-making process by providing the ability to control and supervise the implementation process. A fundamental, and one of the most important elements enabling a business to function, is your credibility in regard to state institutions and the business environment. For this purpose, the European Commission met the expectations of businesses by creating the institution of the Authorised Economic Operator (AEO). This institution is relatively unknown in Poland, but widely appreciated and used by European companies. It is estimated that approx. 10% of Polish companies has this status, in Western countries these proportions are reversed.

About 90% of German companies involved in trading in goods with third countries (non-EU countries) has the AEO status – this is not just a matter of prestige, but also the economy of the entire sales and logistics process – from the manufacturing process to the final warehouse of the customer. This process is very tightly connected with the procedures imposed by customs legislation – the customs declaration, presenting the goods for inspection, safety and security in both the physical area and IT.

Meeting the requirements dictated by customs legislation related to the Authorised Economic Operator gives your company the opportunity to, among other things, independently perform tasks in the area of the application of relevant customs procedures both for exports and imports, use facilitations and deferred payments in customs and tax dues, submitting goods for customs procedures outside the working hours of customs authorities, the ability to create temporary storage facilities, the ability to use customs procedures with an economic impact, such as customs warehousing, inward processing.

This is not only an organisational challenge for the company, but above all a great time-saver. It also significantly reduces operating costs, including transportation costs, and increases the reliability of operations. Not without significance is the fact that the customs administrations of the Republic of China and the United States of America recognise the AEO status as fully confirming the credibility of EU exporters.

What’s AEO? It is a status assigned by the customs administration of a Member State of the European Union, which confirms that the company meets certain legal requirements, such as in regard to its solvency and financial credibility, the internal procedures which guarantee high quality and efficiency, the whole sphere related to safety, security and the high level of employee competence.

Currently, there are two versions of the AEO status:

AEO/S – safety and security – checking the requirements related to safety and security (IT systems, computer programs, the physical security of the company, all procedures related to physical and cyberspace security)

AEO/C – simplification of customs procedures – checking the professional competence relating to compliance with customs and tax regulations, having the right software, the ability to ensure appropriate safety to procedures, cargoes, cargo units.

Any company can apply for and hold both statuses.

We specialise in conducting audits, i.e. the verification and analysis of the company’s operations which are the basis for decisions related to the possibility of obtaining and using the AEO status. However, we are not limited only to analytical operations – we are practical, and so we take actual action in companies to adjust their operations to AEO requirements, making the use of this status possible.

If your company already has the AEO status, which was issued before 1 May 2016, you probably know that in the near future every such company will be subject to a reassessment regarding the AEO criteria by the customs administration – in light of the new customs legislation. Our offer is also addressed to you – we will verify the existing certificate and adapt it to the current legislation without losing your entitlements and facilitations.