Upload
owen-hollis
View
269
Download
1
Tags:
Embed Size (px)
Citation preview
1European Commission Taxation and Customs Union
European Commission
Taxation and Customs Union
2European Commission Taxation and Customs Union
Community acquisCouncil Regulation (EEC) No 2913/92 of 12 October
1992 establishing the Community Customs Code (OJ L 302 19.10.1992 p. 1), as amended by Regulation (EC) No 648/2005
Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 253 11.10.1993 p. 1), as amended by Commission Regulation (EC) No 1875/2006
Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) (OJ L 145, 4.6.2008, p. 1–64 )
3European Commission Taxation and Customs Union
EU programme for Authorised Economic Operators (AEO)In force since 01.01.2008AEO authorisations recognised in all 27 MSAnd not limited in time
Types of AEO
AEO/ Customs SimplificationsAEO/ Security and SafetyAEO/ Full (Customs Simplifications + Security and
Safety)
4European Commission Taxation and Customs Union
EU programme for AEOEconomic operator:
“a person who, in the course of his business, is involved in activities covered by customs legislation”, e.g.:
Manufacturers Exporters Freight forwarders Warehouse keepers Customs agents Carriers Importers Port operators
5European Commission Taxation and Customs Union
EU programme for AEO
Legislation focuses on 4 major areas:
Criteria that have to be complied with
Authorisation procedure
Benefits in the area of facilitation and simplifications for customs procedures
Management of the already issued AEO authorisation
6European Commission Taxation and Customs Union
AEO conditions and criteriaGeneral conditions: the status can be granted only to:
persons, established in the Community customs territory;
Criteria: an appropriate record of compliance with customs
requirements; a satisfactory system of managing commercial and, where
appropriate, transport records, which allows appropriate customs controls;
proven financial solvency; and where applicable, appropriate security and safety standards,
in accordance with WCO SAFE.
7European Commission Taxation and Customs Union
AEO conditions and criteria
Criteria are the same for all economic operators
Implementation measures will however differ depending on the sector and the size of the AEO
A small company will implement same measures but in a different way than a company with 300 employees (e.g possibly no need for surveillance camera if staff can see what happens and who enters and leaves the building)
8European Commission Taxation and Customs Union
Management of the AEO authorisationsMonitoring
Reassessment
Suspension
Revocation
9European Commission Taxation and Customs Union
Monitoring and Re-assessment Customs authority shall monitor the compliance with the
conditions and criteria to be met by the authorized economic operator
“Monitoring” can be defined as a procedure “to carefully watch and check a situation in order to see how it changes over a period of time” it should be intended on continuous basis.
The operator’s activities should be continuously and constantly observed in order to collect useful information to correct and/or improve the quality of its processes in order to promptly intervene in case of customs high risk.
Monitoring can result in a Re-assessment.
10European Commission Taxation and Customs Union
Monitoring and Re-assessmentRe-assessment is a re-evaluation of a part or all criteria that an economic operator has been deemed to have met.
The need for re-assess criteria could be based on:
Major changes in the relevant legislation; risk analysis and the findings found out during
auditing activities (look final report); information collected during monitoring process;
11European Commission Taxation and Customs Union
AEO BenefitsAEO/Customs Simplifications:
easier admittance to customs simplification (e.g., simplified customs declarations, clearance of goods at importer premises);
fewer physical and document-based controls; priority treatment if selected for control; possibility to request a specific place for such control.
AEO/Security and Safety (and AEO Full):
possibility of prior notification; fewer physical and document-based controls; priority treatment if selected for control; possibility to request a specific place for such control.
12European Commission Taxation and Customs Union
AEO Benefits Indirect benefits:
Examples:
Recognised as a safe and secure business partner (MR)
Improved relations with CustomsImproved relations and acknowledgement by other
government authoritiesImproved planningImproved inventory managementImproved customer service
13European Commission Taxation and Customs Union
EU AEO GuidelinesTool to facilitate the correct application of the new legal
provisions;
Tool to guarantee a harmonized and systematic approach in MS;
Focused on the criteria operators must meet in order to obtain AEO status;
For each criterion a template has been prepared containing the relevant risks (indicators) related to that criterion, a short description of the risk (risk description) and the relevant questions to keep in mind in order to assess it (points for attention);
Update of the AEO Guidelines
14European Commission Taxation and Customs Union
Other tools/documents usedSelf assessment questionnaire (SAQ):
currently not obligatory under the legislation (however highly recommended and used);
new, updated version in use since 1 January 2011; facilitate both customs authorities and economic
operators;
AEO Compact Model
EU Economic Operators System (EOS)
AEO E-learning tool
15European Commission Taxation and Customs Union
EU and Mutual Recognition of trade programmesEU current agreements
JapanNorwaySwitzerlandAndorraUS
EU ongoing negotiations China
16European Commission Taxation and Customs Union
AEO statistics2008 the first year of implementation:
Applications 1850;Certificates 565;
Total (as of 21-06-2012): (EU level)
Applications 13 693;Certificates 11 223, including 5 727 (S+F) and
AEOC – 5 496;
17European Commission Taxation and Customs Union
European Commission
Taxation and Customs Union