The EU electronic course which is designed to help companies learn the relevant facts about AEO legislation & process has been updated.

Following the legislative changes, the content has been adapted with the mandatory obligation to enter the EORI number in the AEO application and the deadlines for issuing the certifates.  

This course has been developed by the Customs and Taxation Directorate General of the European commission. It is their target is to foster a uniform implementation of the standards throughout the EU.

The AEO electronic course can be freely accesses and downloaded here.

Authorized economic operators enjoy a particular status. They are seen as particularly reliable and trustworthy in the context of their customs related operations and they have access to special benefits during customs clearance within the EU states. Since 1st January 2008, companies domiciled in the European Union and involved in customs activities can apply for this status, allowing them to benefit from facilitations of customs control relating to security.

For security reasons the EU introduced a provision as of 1st July 2009 for the cross-border transfer of goods from and to non-EU member states under which imports and exports will be subject to prior notification requirement – 24-hour rule. For Switzerland as a third country and significant trade partner, this regulation would have a considerable impact on procedures concerning the flow of goods to and from EU member states

At the same time, Switzerland is moving towards customs security standards consistent within the EU. The introduction of AEO in Switzerland grants certified entities customs privileges with companies located in EU-member states as well as in relation to non EU-countries, such as preferential treatment of cross-border shipments, reduced waiting time for customs clearance and less physical and documentary controls at customs borders

In order to benefit from these time and cost reductions, it is important that all parties involved in the supply chain hold AEO status. Moreover the applying company must be based in Switzerland or Liechtenstein and must be entered in the Swiss Commercial Register and/or the Public Register of the Principality of Liechtenstein.

The legal basis to apply for the AEO status in Switzerland exists (new articles 112a to 112g of the Ordinance 631.01 of November 2006 “Zollverordnung/Ordonnance sur les Douanes”). The AEO status will not be obligatory in Switzerland and currently has no influence on other preferential status, as authorized consignee or consignor. It is expected that AEO will be introduced during the third quarter of 2010 making it possible to grant the status to all companies, after the completion of the pilot phase. The pilot project with 4 selected economic operators, which started in February, will be finalized by the summer of 2010. The “pilot Swiss enterprises” are Kolb Distribution AG, Laible AG, Dachser Spedition AG and Clariant Produkte AG.

The self assistent questionnaire and program requirements are currently available in draft form (re. website Swiss Federal Customs Administration – www.ezv.adm.ch)

The EU Commission and the Member States are implementing the EORI number or Economic Operators Registration and Identification number. The purpose of the EORI number is to have one unique identification number for each Economic Operator that should be recognised by all EU customs authorities. Such an identification number will serve as a common reference for the identification of economic operators in their relations with the customs authorities of the EU and for the exchange of information between these authorities and where appropriate, between customs authorities and other government departments and agencies.
The EORI number is mandatory as of 1st July onwards.

Who need to be registered ?
Economic Operators involved in customs related activities or mentioned on customs declarations.

In what Member State does an Economic Operator need to be registered ?
An economic Operator needs to be registered only in the Member State in which it is established for activities covered by customs legislation. The EORI number is unique and valid in all Member States of the EU. Operators of 3rd countries have to apply for their EORI number in the Member State where a customs declaration mentioning this operator is first submitted. The EORI number will be valid in all countries of the EU.
Example: Economic Operator X established in Germany imports goods via the port of Antwerp. The goods are released into free circulation in Belgium. As X is established in Germany, it needs to obtain an EORI number in Germany. The EORI obtained in Germany must be mentioned on the import declaration in Belgium.

EORI identification number
The EORI number will be structured as an identification number stating the country code of the Member State, e.g. BE followed with a numeric number. For Belgium this numeric number corresponds to the VAT number.

Registration procedure
Most Member States foresee in an automatic registration for those economic operators that are already known for customs. In case you don’t receive your EORI or a confirmation about your EORI, you will have to ask it to the competent authorities in your Member State. The Member State granting the number will validate the information included in the application form and process this information in both a national and a central EU system. Data will be exchanged between Member States and the EU Commission.

Implementation and application in Belgium
If your company is registered in the NCTS system, you will automatically receive a letter stating that your TIN number or Traders Identification Number is valid till end June. In the same letter the EORI number replacing the TIN number from 1st July onwards is mentioned.
If your company is known in the PLDA system, you should also automatically be informed with a letter informing your EORI number.
If by June, 10th, you have not been informed about your EORI, you need to apply yourself for an EORI number.

EORI on the customs declaration
According to the Commission Regulation n° 312/2009 of 16th April 2009 (OJ L 98, 17 April 2009), the EORI number should be mentioned in following boxes of the customs declaration:

For export, re-exportation, outward processing, community transit and/or proof of the community status of good:.
In Box 2: Consignor/Exporter. When the consignor/exporter does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.
In Box 8: Consignee. If an EORI number has not been assigned to the consignee, enter the number required by the legislation of the Member State concerned.
In Box 14: Declarant/Representative. If the declarant/representative does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.
In Box 50: Principal. In this box, you should enter the full name and address of the principal, together with the EORI number referred to the principal. Where the EORI number is provided, Membe States may waive the obligation to provide the full name and address.

For release for free circulation, inward processing, temporary importation, processing under customs control, customs warehousing and the entry of goods to free zones subject to type II controls:
In Box 2:Consignor/Exporter. If an EORI number has not been assigned to the consignor/exporter, enter the number requested by the legislation of the Member State concerned.
In Box 8: Consignee. When the consignee does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.
In Box 14:Declarant/Representative. When the declarant/representative does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.