Authorisations, Simplifications and AEO
Customs authorisations allow operators to use simplifications, special procedures, guarantee reductions, centralised clearance or other customs facilities. They also create continuing obligations.
Source check date: 2026-06-11.
Legal Basis
The UCC decisions framework is in Regulation (EU) No 952/2013, CELEX 32013R0952, Articles 22 to 37. Official link: UCC.
Important authorisation provisions include:
- Articles 38 to 41: AEO.
- Article 95: comprehensive guarantee.
- Article 166: simplified declaration.
- Article 179: centralised clearance.
- Article 182: entry in the declarant’s records.
- Article 185: self-assessment.
- Article 211: special procedures.
Detailed application and decision data requirements are in UCC DA/IA Annex A.
AEO
Authorised Economic Operator status is a customs trust and facilitation status. The UCC distinguishes customs simplifications and security and safety status.
Legal basis: UCC Articles 38 to 41 and Article 39 criteria. DG TAXUD source: AEO programme.
Article 39 criteria include customs and tax compliance, no serious economic criminal offences, appropriate record keeping, financial solvency, practical competence for customs simplifications, and security and safety standards for security status.
Centralised Clearance
Centralised clearance allows a declaration to be lodged at the customs office responsible for the place where the operator is established while goods are presented at another customs office.
Legal basis: UCC Article 179 and detailed UCC DA/IA rules.
It requires authorisation and coordination between Member States where more than one Member State is involved. It does not remove product-control and VAT questions in the Member State of import or destination.
Simplified Declaration and Supplementary Declaration
Simplified declaration allows some data or documents to be omitted at the time of declaration, subject to conditions. A supplementary declaration later completes the data.
Legal basis: UCC Article 166 and related provisions.
The supplementary declaration is part of the legal declaration process. Records and monitoring are critical.
Entry in the Declarant’s Records
Entry in the declarant’s records allows goods to be declared by entering them into approved records, with notification or waiver where authorised.
Legal basis: UCC Article 182.
This requires strong records and customs supervision. It is not available for all goods or procedures.
Self-Assessment
Self-assessment can allow an authorised operator to perform certain customs formalities normally carried out by customs authorities.
Legal basis: UCC Article 185.
This is a high-trust simplification and depends on authorisation conditions and Member State implementation.
Operational Sources
Key Compliance Points
- Identify the competent customs authority.
- Keep authorisation scope, conditions and validity current.
- Monitor compliance record and infringements.
- Track guarantees and reference amounts.
- Preserve evidence for audit.
- Review authorisations after business model or supply-chain changes.
Dynamic or Member State-Specific Notes
Application portals, national authorisation handling, monitoring expectations, suspension and revocation practice vary by Member State.