Economic operators who meet specific security criteria in the supply chain can request the authorised economic operator (AEO) status.
This status entitles operators who commit to work with the customs authorities to benefit from a simpler and faster customs processing of their goods at the outer borders of the European Union.
In Luxembourg, an economic operator can apply for an authorisation from the Customs and Excise Directorate at the Customs and Excise Agency.
This status should not be mistaken with the status authorised warehousekeeper / registered trader which is required for trading in excisable goods.
Who is concerned
EU Member States may grant the AEO status to any business with import/export activities and which meets the following criteria:
- compliance with customs requirements;
- appropriate management of commercial and transport records;
- financial solvency, and;
- compliance with security and safety standards.
Please see the AEO criteria.
How to proceed
Application and authorisation process
Operators must submit their application in the Member State where they keep their main accounts as well as all their records and their archives.
In Luxembourg, businesses must send their authorised economic operator application to the Management of the Disputes and Cooperation Department.
The application must be accompanied by the following documents:
- the AEO Self-Assessment questionnaire (section 5 – Safety and security requirements - should not be completed if the application is for a particular customs simplification only or if the application is submitted by regulated agents approved by the Directorate of Civil Aviation (Direction de l'aviation civile));
- the annexes mentioned in the explanatory notes of the application for authorisation.
Audit and authorisation
Following the application, the Customs and Excise Agency carries out:
- an assessment of the company's capacity to meet its obligations;
- an audit of the management and internal control of the business;
- a risk assessment.
When the AEO status is granted, the operator is registered as such in the European database for authorised economic operators.
The AEO may then benefit from:
- certain simplified procedures with regard to the security and safety procedures at the customs control;
- a single authorisation for simplified procedures (SASP) valid in several EU Member States for customs procedures with economic impact or end-use relief.