• compliance e AEO

    Spanish customs and AEO maintenance: the suggestions of Agencia Tributaria

      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…