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Table 2.2. Benefits for AEOC and AEOS operators
Benefit AEOC AEOS
Easier admittance to Customs simplifications X
Fewer physical and document-based controls
 related to security & safety
 related to other Customs legislation
X X
Prior notification in case of selection for physical control (related to
safety and security)
X
Prior notification in case of selection for Customs control (related to
other Customs legislation)
X
Priority treatment if selected for control X X
Possibility to request a specific place for Customs controls X X
Indirect benefits
(Recognition as a secure and safe business partner, Improved
relations with Customs and other government authorities; Reduced
theft and losses; Fewer delayed shipments; Improved planning;
Improved customer service; Improved customer loyalty; Lower
inspection costs of suppliers and increased co-operation etc.)
X X
Mutual Recognition with third countries X
Source: European Commission (2018)
Implementation of the AEO Program
At the legal level, the AEO program is governed by European Community law, which is
the Union Customs Code (UCC) and its Implementing Provisions, as follows:
 UCC: Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9
October 2013
 UCC Implementing Act of 24
November 2015
 UCC Delegated Act of 28 July 2015
In addition to the legal provisions regulating the AEO program, the AEO Guidelines were
drawn up to ensure systematic application of the program and to guarantee transparency and
equal treatment of economic operators. For an increased efficiency, the guideline is reviewed
regularly.
At the implementation level, 127 central and regional Customs offices operating under the
Taxation and Customs Union across the EU’s 28 Member States are responsible for certifying
AEO members4 . A successful and efficient implementation of the AEO program also requires
4 According to the Taxation and Customs Union database (Customs office list), available at:
in June 2018