The self-assessment questionnaire for the AEO the requires, among other data, some information about the internal management of the whistleblowing for customs topics. It should be up-date in the light of Legislative Decree no. 24/2023 (the Italian Whistleblowing Legislation) implementing EU Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 (the EU Whistleblowing Directive). The Italian whistleblowing legislation aims at protecting those who report violations of EU law and expanding the scope of the EU Whistleblowing Directive breaches of national legislation.