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Risk management and legal nature of the AEO
The risks management is the pillar of the internal compliance systems linked to the AEO status. According to the “Authorised economic operator-guidelines” TAXUD/B2/047/2011 –Rev.6 an AEO must focus on processes, management of risk, internal controls and measures taken to reduce risks. The AEO approach, based on the risks management, should include a regular review of processes (directly or indirectly impacting on the customs obligation), controls and, measures taken to reduce or mitigate risks related to the international movement of goods. In particular, internal control is the process implemented by the AEO to prevent, detect, and address risks in order to assure that all relevant processes are adequate. In other words,…
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AEO and EU Customs union reform: EU Parliament report 20 February 2024
As we informed on 2023 the European Commission published on the official journal the “Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013”. About the AEO, the mentioned document (n. Document 52023PC0258 and COM/2023/258 final) provides with the following provisions. Firstly, about the “ex-post evluation/fitness checks of existing legislation” indicated into the explanotry memorandum “…the proposal undelines that “…Second, some tangible progress in improving the customs environment has been realised but does not evenly concern all the areas analysed in the evaluation. The UCC contributed to clarifying and harmonising customs…
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The legal nature of AEO between circular economy, compliance and environment protection
The AEO status represents an accidental and non-mandatory element of the customs obligation. This is given by the authorization which is the unique customs decision able to “defining and qualifying” its owner. Indeed, in this way the economic operator becomes reliable within the context of a participatory cooperation relationship with the customs administration. The AEO authorization is an administrative deed released by the national customs entity/bodies in accordance with the EU regulations. This is valid throughout the EU customs territory and, if a mutual recognition agreement is valid, also with third countries; furthermore, despite being regulated in customs regulatory acts, it is important to highlight that it constitutes an authorization…