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CUSTOMS INFORMATION PAPER 39 (2016)

Background

On the 1 May 2016 the Union Customs Code (UCC) (Regulation (EU) No 952/2013), its Implementing Acts (Commission Implementing Regulation (EU) 2015/2447), and Delegated Acts (Commission Delegated Regulation (EU) 2015/2446) were implemented and replaced the Community Customs Code and its implementing provisions.

As well as additional benefits for Authorised Economic Operator (AEO) holders, these regulations introduced a new AEO criterion of practical standards of competence or professional qualifications, and extended the scope of the compliance criterion to cover all taxes related to the business activities. Information on these changes and the impact on AEO applicants and holders was published in Customs Information Paper 42 (2015) which can be accessed via the GOV.UK website.

As a result, a number of AEO publications have now been updated to reflect the changes to AEO. This customs information paper lists the AEO publications that have been updated.

AEO publications

EU AEO Guidance – This is the detailed European Commission guidance published on the Commission’s website. This guidance has been extensively updated to reflect the AEO changes.

Notice 117 – The HM Revenue and Customs (HMRC) notice on AEO supplements the EU guidance and has been updated to reflect the UCC changes.

C117 – Minor changes have been made to the C117 AEO application form and explanatory notes.

C118 – The AEO self-assessment questionnaire and explanatory notes have been extensively updated, including an additional section to cover the new AEO criterion.

Notice 117 and forms C117 and C118 are all available on the GOV.UK website.

Issued on the 25 May 2016 by Customs Directorate, HMRC.

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