In April 2023, the Spanish Customs (Agencia Tributaria) about the maintenance of the AEO underlined that:
- It is duty of the AEO authorisation holder to verify that the requirements that were audited by the customs for the concession continue to be fulfilled;
- This obligation requires: the check of the compliance with procedures or tools established for the management of customs activities; the update of ; to detect non-compliance and irregularities in its operations; taking the necessary corrective measures to resolve such situations;
- The holder of an AEO authorization has to inform the issuing customs authority without delay of any element arising after the granting of the authorisation which may influence its continuation or content, pursuant to Article 23(2) of Regulation (EU) no. 952/2013.