4th ASEM Customs-Trade Day 15 May 2013, Prague, Czech Republic Mutual Recognition of Authorised Economic Operators State of Play and Future Initiatives European Commission 1 Taxation and Customs Union Directorate General
The EU AEO system Concept & Legislation • AEO concept introduced as one of the main elements of security amendment of the Community Customs Code. The applicable legislation in the EU: • • Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302 19.10.1992 p. 1), as amended by Regulation (EC) No 648/2005; Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the • implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 253 11.10.1993 p. 1), as amended by Commission Regulation (EC) No 1875/2006; • Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code) (OJ L 145, 4.6.2008, p. 1–64). AEO Guidelines were also developed for both customs authorities and economic • operators to ensure mutual understanding and uniform application of the AEO legislation. Serves as guarantee of transparency and equal treatment of economic operators. AEO certificate altogether (8 th May 2013): 12889 • AEOC: 6194 • • AEOS: 380 2 AEOF: 6315 •
The EU AEO system AEO Status & Criteria • An economic operator deemed reliable in context of its customs-related operations, and is thus therefore, entitled to benefits throughout the EU. • Open to all economic operators, regardless of size (specific guidance re: SMEs, see Part 3, Section III.2. "Small and medium-sized enterprises" of AEO Guidelines. • Voluntary scheme, no legal obligation for economic operators to become AEOs. AEO status can be granted to any economic operator meeting the following common • criteria: record of compliance with customs requirements; • • satisfactory system of managing commercial and, where appropriate, transport records, which allows appropriate customs controls; proven financial solvency and • • security and safety standards where appropriate. AEO status is granted in the form of a certificate as laid down in Article 14a (1) of • CCIP. Status is granted by one MS and is subsequently recognised by the customs • 3 authorities in all MS.
The EU AEO system Application Processes Application & self assessment Call to Preliminary check No acceptance P complete r Acceptance o AEO database c Full check Consultation MS e s Risk analysis/ Audit plan s Audit/Final report e s Final decision Call to Rejection AEO certificate complete Monitoring Reassessment 4 AEO database
The EU AEO system Benefits to Business Easier access to customs simplifications (local clearance and simplified declaration; • regular shipping service; proof of Community status/authorised consignor; transit simplifications). Prior notification (in event of consignment's selection for further control). • Reduced data set for entry and exit summary declarations. • Fewer physical and document-based controls. • • Priority treatment of consignments if selected for control. Choice of the place of controls (offering shorter delay and/or lower costs). • Indirect benefits: • Recognised as a secure and safe business partner; • • Improved relations with Customs (designated AEO contact point in respective customs authority); • Improved relations and acknowledgement by other government authorities; • Improved planning; Improved inventory management; 5 • • Improved customs service.
Mutual Recognition of AEOs WCO SAFE Framework of Standards • WCO SAFE Framework: MR is a key element to strengthen and facilitate end-to-end security of international supply chains and serves as useful tool to avoid duplication of security and compliance controls. Customs administrations encouraged to develop partnerships with business and between each other to: • mutually recognise AEO validations and authorisations; mutually recognise Customs security control standards and control results and • identify mechanisms needed to eliminate/reduce redundant or duplicated efforts. • MR: where an action or decision taken, or an authorisation properly granted by one • Customs administration, is recognised and accepted by another. Document formalising this is a “Mutual Recognition Agreement” or “Mutual Recognition Arrangement” (MRA). MRA sets out process to implement, evaluate, monitor and maintain mutual recognition. • Defines benefits mutually provided to AEOs by participating Customs administrations and practical arrangements enabling participating Customs administrations to provide those benefits. Contributes to facilitation and risk management and grants substantial and, where possible, • reciprocal benefits to reliable international partners and economic operators. 6
Mutual Recognition of AEOs Globally Networked Customs (GNC) Utility Block 1: Authorised Economic Operator Mutual Recognition (UB AEO MR) purpose • • To specify the process that regulates the information interaction between partner countries, and involved traders, that subscribe to an AEO MRA; • To enable each of the partner countries to grant benefits to AEO programme members of all other partner countries; • To provide future partner countries negotiating a Bilateral AEO MRA with a template for completing the technical annex of the Bilateral AEO MRA. Utility Block 1: UB AEO MR benefits • For Government Streamlined process for exchange of data; • Consistent and coherent automatic implementation of the bilateral AEO MRAs; • Costs reduction for the IT implementation. • For Trade Transparency and predictability of the AEO benefits granted by all partner countries of the MRA. • • Utility Block 1: UB AEO MR legal framework Bilateral AEO MRAs between partner countries; • Compliance with data protection legislation of each partner country. • 7
Mutual Recognition of AEOs Benefits of MRAs • Benefits: dependent on type of MRA reduced risk scores and therefore reduced controls on AEOs; • facilitation of legitimate trade; • reduction of controls = quicker release of goods and more predictability for trade; • AEOs, including those in third countries, may primarily seek cooperation with other AEOs to • secure the end-to-end supply chain; trade recovery (eg. establishing a joint business continuity mechanism to respond to • disruptions in trade flows, where AEO priority cargoes facilitated and expedited by the customs authorities). Globalisation of supply chain security and compliance standards • • Benefits at the Customs-to-Customs level as well as at the Customs-to-Trade level 8
Mutual Recognition of AEOs The EU and its AEO mutual recognitions EU current mutual recognitions • Switzerland – 1 July 2009 • Norway - 1 July 2009 • Andorra – 27 January 2011 • Japan –24 May 2011 • United States of America – 4 May 2012 • EU ongoing negotiations • China • Canada • Steps generally taken in the EU MR process • Comparison of the legislations and rules • Comparison of the requirements • Validation visits • Comparison of the benefits • Agreement of the text of the MR decision • AEO consent for participation in the MR • Exchange of data • Monitoring of the MR decision • 9
Thank you for your attention! Moc děkuji za pozornost! For more information on AEOs: http://ec.europa.eu/taxation_customs/customs/policy_issues/customs_security/aeo/ For AEO Guidelines: http://ec.europa.eu/taxation_customs/resources/documents/customs/policy_issues/ customs_security/aeo_guidelines2012_en.pdf Tomas Kucirek Head of Unit DG Taxation and Customs Union European Commission 10
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