As a result of the Union Customs Code (UCC) coming into force, all customs authorisations must be re-assessed by 1 May 2019 at the latest. Customs has therefore less than a year to undertake the re-assessments and there is no legal possibility of extending this period. The Netherlands Customs has chosen an integrated approach, i.e. Customs will in principle re-assess all authorisations in one go. Besides the fact that the AEO (Authorised Economic Operator) has now become an authorisation (it had been a certificate under the legislation prior to 1 May 2016), the bar has been raised for companies needing to meet AEO requirements.
Many companies will find the re-assessment demanding. This is due to the requirements set down in the UCC for eligibility for customs simplification. In order to obtain customs simplification, companies must meet certain AEO criteria or, at least, their equivalent. In many cases it has therefore become necessary to design processes based on stricter AEO requirements
Since the UCC came into force there is also a new requirement for practical competence. The so-called ‘5th requirement’. An AEO is required to have enough qualified personnel and they must have been trained to a satisfactory level.
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