Authorized Economic Operator Programs
In the Islamic Countries:
Enhancing Customs-Traders Partnership
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 Training and sensitization of stakeholders and Customs officers with the current
changes in the Customs areas, industry and business as general
 The scanner and nonintrusive systems (e.g. X-ray machines on the border, scanning of
number plates of vehicles)
 Client Relationship Management
Figure 4.10. Monitoring and Evaluation Blocks
Source: Uganda Revenue Authority
4.3.4.1. Audit of AEOs
One of the mechanisms through which the URA audits authorized economic operators is its
novel CRM system. Within the framework of the CRM, an officer is designated to be the AEO’s
contact person within Customs. Managing the affairs of an AEO includes collecting data on AEO
operations, ensuring that the AEO receives authorized benefits, identifying new relevant risks
and benefits, preparing reports on the AEO operations and updating the AEO records in the
database (Figure 4.11).
1. Integrity of the
AEO
Data Base
2. Effective Risk
Management
3. Supporting
Voluntary
Compliance
4. Timely Filing of
Declarations
5. Timely Payment
of
Taxes
6. Accurate
Reporting in
Declarations
7. Effective Tax
Dispute
Resolution
8. Efficient Benefits
Management
9. Accountability and
Transparency