An AEO is an economic operator who, by satisfying certain criteria, is considered to be reliable in their customs related operations throughout the European Union (EU). Depending on the type of AEO authorisation applied for and granted, these can include either easier access to certain customs simplifications, special procedures, deferment guarantee reductions/waivers or certain facilitations from customs security and safety controls, or both.
The introduction of AEO status is the EU’s response to the need to secure international supply chains and the introduction of Customs-Trade Partnership Against Terrorism (C-TPAT) in the USA and the development of the Safe framework of standards in the World Customs Organisation (WCO).
HRMC will rely on existing international trade accreditation schemes to satisfy the their criteria including a relevant ISO standard, in particular ISO 28000 and ISO 9001.
Further information is available on the HMRC website.