Reassessment of AEO Authorisations issued before 1 May 2016

Jun 26, 2017

In brief

The customs authorities have started reassessing AEO authorisations issued before 1 May 2016, following application
of the New Union Customs Code.

In detail

Under the new provisions, customs authorities have until 1 May 2019 to reassess all AEO authorisations in force as at 1 May 2016.

The New Union Customs Code and the European Commission's guidelines regarding authorised economic operators provide that reassessment is required if changes to the Union customs legislation affect AEO status conditions and criteria.

New AEO criteria were added, such as practical standards of competence or professional qualifications directly related to the activity carried out. Some existing criteria were modified with tighter conditions than those provided by the legislation applicable before 1 May 2016.

In order to meet the deadline required by the European legislation, the Romanian customs authorities have started reassessing AEO authorisations, by verifying the new criteria and conditions provided by the customs legislation in force.

Following the reassessment process, the customs authorities will either revoke existing authorisations or grant new ones.

Source: Regulation (EU) No. 952/2013 of the European Parliament and of the Council dated 9 October 2013 laying down the Union Customs Code; Commission Delegated Regulation (EU) 2015/2446 dated 28 July 2015 supplementing Regulation (EU) No. 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code; Commission Implementing Regulation (EU) 2015/2447 dated 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No. 952/2013 of the European Parliament and of the Council laying down the Union Customs Code; European Commission Guidelines regarding Authorised Economic Operators.


The takeaway

All economic operators holding AEO authorisations issued before 1 May 2016 should prepare for the reassessment process under the new AEO conditions and criteria provided by the customs legislation in force. The customs authorities are required to reassess all such AEO authorisations by 1 May 2019. Reassessment could lead to revocation of existing AEO authorisations, if the new criteria or conditions are not fulfilled.

Let’s talk

For a more detailed discussion of the impact that these provisions can play in your specific case, you can contact the following persons:

Contact us

Ionut Simion

Country Managing Partner, Romania

Daniel Anghel

Partner, Tax and Legal Services Leader, Romania

Diana Coroaba

Partner, Tax Services, Romania

Ionut Sas

Partner, Tax Services, Romania

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