Authorized Economic Operators
In the Islamic Countries:
Enhancing Customs-Traders Partnership
110
URA monitors AEO performance through monthly and quarterly reports as well. In these
reports time clearance, revenue performance and AEO compliance are assessed for clearing
agents, importers and exporters as well as self-managed bonded warehouses.
Figure 4.11. Client Relationship Management
Source: Uganda Revenue Authority
The AEOs are subject to regular scheduled post authorization audits (PAA) before the expiry of
the certification period. These audits are conducted to confirm that the operations of the AEOs
are still in conformity with the eligibility requirements.
The audit of the transactions of the AEO is done under the Post Clearance Audit (PCA)
arrangement which has a separate scheduling.
However, the outputs from the two types of audits (PAA and PCA) complement each other. In
the event that the two types of audits are scheduled to take place in the same year, then they
have to be conducted at the same time in order to minimize audit fatigue.
There are two types of post-authorization audits:
 Scheduled audits: These are routine audits which are scheduled at the time of
authorization or at a later date as have been agreed between the AEO and Customs.
These audits are carried out to confirm that the conditions at the time of authorization
are still maintained by the AEO.
 Ad hoc audits: These are unscheduled audits which are conducted to address urgent
issues that have arisen. The PAA process is conducted through the same procedures as
the pre-audit.
AEO
CRM
1.Data
collection on
AEO
operations
2. Ensure the
AEO receives
authorized
benefits
3. Identify
new relevant
risks and
benefits
4. Report on
the AEO
operations
5. Update the
AEO records
in the data
base