What is AEO status?
The AEO (Authorized Economic Operator) certificate in Poland translates as Authorized Economic Operator status. The document bearing this acronym is issued by the customs authorities at the request of a company. An AOE permit can be obtained by logistics operators, importers, exporters and international carriers. Having an AEO certificate is equivalent to meeting the company’s standards of security, compliance and financial stability.
There are three categories of certificate:
- AEOC
- AEOS
- AEOF
They differ in the facilities available to holders. We will now discuss each of them, along with the benefits they provide and the criteria for receiving them.
AEOC permit for simpler customs procedures
This is a document that guarantees the holder the use of simplified customs procedures (the “C” in the acronym comes from Customs Simplifications). What exactly does AEOC certification offer?
- Simpler customs procedures.
- Faster (priority) service at customs,
- fewer inspections,
Who can obtain an AEO-C certificate?
Customs may grant AEOC status to businesses that:
- are based in the customs territory of the European Union,
- have not been convicted of a serious criminal offense related to their business activities,
- have not seriously violated customs or tax laws,
- demonstrate a high level of control over the operations and flow of goods through a commercial (or transportation) records management system,
- Are solvent (and are able to prove it),
- meet practical standards of professional competence or qualification directly related to their activities.
In particular, those companies that import or export goods abroad and often have to go through customs clearance should apply for an AEOC permit. Having the document will enable them to speed up paperwork, which, if repeated many times, can take a really long time. Fewer delays mean faster processing of orders, so real savings for the company.
AEOS for reliability and faster flow of goods
This variant of the AEO certificate is intended only for companies that meet stringent security standards. The “S” in the certificate’s name comes from the term Security and Safety.
Who is eligible for AEOS certification?
Entrepreneurs who qualify for the AEOS category are:
- are based in the customs territory of the European Union,
- did not violate customs and tax laws seriously or repeatedly,
- have not been convicted of a serious criminal offense related to their business activities,
- demonstrate a high level of control over operations and the flow of goods,
- Are able to prove the solvency of the company,
- Meet stringent safety and security standards in the areas:
- access control,
- logistics processes,
- Dealing with certain types of goods,
- identification of business partners,
- personal.
A company that wants to obtain an AEOS document must be financially stable, comply with tax law, but above all, ensure security. The AEOS classification process checks whether the company has implemented control procedures, whether it adequately protects information (especially sensitive data) and goods from unauthorized access, whether it has procedures in place to organize internal audits, and whether it trains employees in the context of security standards.
Having an AEOS certificate sends a clear signal to customs authorities and trading partners. It indicates that the company holding it is a secure partner.
AEOS-authorized companies can count on:
- Faster flow of goods transported across national borders.
- fewer physical inspections,
- fewer documentary checks,
AEOF for the full simplification package
The AEOF certificate is nothing more than a combination of AEOC and AEOS variants. The letter “F” in this case stands for Full (full). Holders of the AEOF variant are companies that can take advantage of the full range of facilities available to carriers, exporters and importers.
Of course, the possibility of obtaining a full AEO certificate depends on meeting all the criteria for both AEOC and AEOS.
How to obtain an AEO certificate?
We will now take you through the process of obtaining an AEO certificate step by step. But let’s start with the fact that a prerequisite for applying for the certificate is having an EORI (Economic Operators Registration and Identification) number.
How to obtain EORI?
This number is necessary for selling and buying goods from outside the European Union – so there is a good chance that when you apply for an AEO certificate, your company already has an EORI number. However, if you need to obtain one, you can do so on the PUESC platform, obtain a SISC ID number there, and then apply for WRP0001 Company Data Registration.
When submitting your application, fill out all active fields of the electronic form, including the section on EORI – submitting an application with the relevant fields filled out will be tantamount to requesting an EORI number.
I have an EORI number – what’s next?
First, log in to the PUESC platform and in the Catalog of forms find the application WDAEI01 Authorized AEO trader [SZPROT].
Fill in the required fields of the form, making sure to complete:
- Data on the applicant (name, address, tax ID, KRS),
- contact information of the designated person,
- The address of the place where customs documentation and accounting are kept.
Entrepreneur self-assessment questionnaire for the purpose of obtaining AEO status
Along with the WDAEI01 application, an entrepreneur applying for Authorized Economic Operator status must send a completed entrepreneur self-assessment questionnaire. This form consists of six sections, and the data contained therein helps the customs authorities to speed up audit activities – and therefore faster verification of whether the entrepreneur meets the criteria for granting AEO status.
Section 0 – General information about the entrepreneur
The name of the section adequately explains its content – it should include all the company identification data necessary in the process of obtaining an AEO permit, including:
- EORI number,
- company name and address,
- KRS, NIP numbers.
It is also necessary to specify the role of the company in the international supply chain and include a brief description of the business.
Section I – Compliance with customs and tax laws and no conviction for a business-related crime or fiscal offence
This is the place for the businessman’s answers regarding compliance with customs and tax laws – this is also the place where a declaration is made that there has been no conviction for a crime or fiscal offense related to the business.
In the following section, you will need to answer questions about procedures for detecting violations of customs and tax laws, as well as complete information about inspections that took place at the company in the three years preceding the date of application.
Section II – Management system for trade records and, where applicable, transport records, which allows proper checks on the operator’s compliance with customs legislation
In this section, the entrepreneur should complete the information on the form in which the records are kept (customs, logistics, forwarding) and indicate the place where they are stored, as well as inform about the method of recording data related to the movement of goods.
Section II is also the place for a description of internal control systems, archiving procedures and activities carried out to ensure information security.
Sekcja III – Wypłacalność
This section contains information on the solvency and financial position of the company. Here the entrepreneur reports on past events, as well as on the forecasts and analyses he has about the development of his financial and asset situation in the future – taking into account the identified factors and risks that may affect it.
Section IV – Practical standards of professional competence or qualification directly related to the activity carried out
In this section, the entrepreneur reports on the standards of competence that he and the people he employs meet. This is the place to document experience, but also to present certificates from training, courses, etc. in the field of customs law.
Section V – Safety and security standards
This section applies only to entrepreneurs applying for an AEOS permit. The applicant enters information there about the risk and threat assessment of his company, security plans, the organization’s security measures and internal control procedures. This is also a good place to present security certifications or standards that have been granted to the entrepreneur by independent organizations.
Application sent – what are the next steps?
Step 1: formal requirements
When you fill out the application and questionnaire and send them in, they will go to the director of the relevant tax administration chamber. There, officials will check the documents for formal requirements. If any deficiencies are found, you will receive a message from the director of the chamber asking you to provide the missing data.
Important!
All correspondence related to the AEO permit application will go to your account in PUESC – you will not receive any letters and officials will not try to contact your company in any other way.
Step 2: conditions for granting AEO status
If everything formally matches in the documents sent, the director of the tax administration chamber will check whether your company actually meets the conditions for AEOS, AEOC or AEOF status.
As part of this step, officials may conduct a verification at your company’s premises. After such a visit, a protocol will be drawn up – read it and then sign it.
In the event that the director of the tax administration chamber determines that your company cannot obtain AEO status, officials will prepare feedback for your company in the form of recommendations. Following them will enable you to obtain AEO status in the future. In the recommendations you will find not only a list of corrective actions, but also an indicated deadline for their implementation.
Step 3: decision on granting AEO status
If there are no indications in the previous steps that exclude your company from AEO status, or you follow the recommendations of the director of the tax administration chamber and successfully pass the re-verification, you will be granted an AEO permit.
However, if your company fails to meet all the guidelines, you will also receive a decision. You will be given the opportunity to comment on the case before a denial is issued.
Important!
You will receive the decision on granting AEO status (as well as any other correspondence on this issue) on your PUESC account.
Step 4: Activate AEO status
It will take 5 days from the time you receive the decision to grant AEO status until it takes effect. The permit is issued for an indefinite period of time and is effective for all European Union member states.
Costs, waiting time and cancellation
Obtaining the status of Authorized Entrepreneur is free – you will pay neither for the visits of officials for verification purposes nor for the issuance of a decision.
AEO permit activities are worth planning well in advance. You can wait up to six months for a decision! From the moment of application, officials have 120 calendar days to issue a decision, but this period can be extended by another 60 calendar days.
If the decision of the director of the tax administration chamber causes your disagreement, you have the right to appeal – the relevant documents must be submitted within 14 days of receiving the decision.
Summary – AEO authorized economic operator status
The AEO certificate is a useful document that provides the holder with a number of facilitations in customs procedures, such as customs self-service, permission to use special procedures or centralized clearance. It is also a certificate of quality that sends a clear message to trading partners – this alone is reason enough to take an interest in acquiring the appropriate credentials.
The road to obtaining an AEO certificate is not easy, but the criteria are described in great detail and a properly prepared company should not have much difficulty in receiving a positive decision.
