AEO assessment
The start of the procedure for obtaining an AEO Certificate is the drawing up of an AEO self-assessment. This AEO self-assessment will give a business an indication of the quality of their internal control system. The standards that have to be met in order to get the AEO status are ‘open standards', which means that they have not been set out in detail. This is a way of operating in which businesses may obtain an AEO status without having to make any adjustments or making minor adjustments to the keeping of records and working methods. In this way Customs is able to deliver tailor-made information for the AEO outlines.
Once the self-assessment has been concluded the form named summary of AEO self-assessment (only available in Dutch) can be completed. This form is one of the 3 parts of the application for the AEO status. The AEO Guidelines (only available in Dutch) contain the criteria to be met by businesses to qualify for an AEO certificate.
The 5 steps for AEO self-assessment:
The 5 steps for AEO self-assessment are summarized below:
- Decide which AEO certificate you would like to apply for
- Collect information
- Determining on risks areas
- Decide on (additional) measures
- Application for AEO and maintenance
Step 1 - Which AEO certificate you would like to apply?
Decide which AEO certificate AEO you would like to qualify for. There are three possibilities:
- Customs simplification
- AEO safety and security
- A combined Certificate Customs simplification/safety and security
Basic criteria
The following basic criteria should be met by your organization to qualify for the AEO Customs simplification certificate:
- organization must have a good record of compliance with Customs requirements.
- The organization must have a satisfactory system of trading and/of transportation record management that enables Customs checks to be carried out.
- The organization must be financially healthy.
To qualify for an AEO safety and security certificate or the combined certificate, a business must have adopted appropriate safety and security standards.
Step 2 – Collect information
The collection of information is based on the role in the chain:
- determining whether the AEO status is realistic on the basis of formal requirements and
- collecting and registering information by way of:
- setting up a file
- making descriptions and copying documents
- collecting existing certifications within the business
- stakeholder analysis (what is the role of the business within the supply chain)
Step 3 – Determining risk areas
To determine risk areas in accordance with the document named: 'Certified businesses (Guide) part 2: criteria (TAXUD/2006/1450;29-6-2007) (hereinafter: the AEO Guidelines)' and the provision of information specific to the business.
- The AEO Guidelines are the starting point in order to determine any potential risks
- Determining which sections of the AEO Guidelines are important according to the nature of the business and its activities
- Fully determining whether the identified set of risks is complete and adding any possible risks that are related to the specific situation of a business
- Ensuring the support of the management
Step 4 – Deciding on (additional) measures
To decide on the (additional) measures to limit risks and to identify any remaining risks.
- Assessing the risks or measures that have already been implemented
- Deciding on any (possible) actions that need to be taken
- Determining whether the measures are in place and working and assessing whether the relevant risks that have been identified are controlled adequately
- Providing grounds for any remaining risks (risks that are not being covered)
Step 5 – Application for AEO and maintenance
Submitting the application for an AEO status and making recurrent assessments.
- Submitting AEO
- Maintaining the status, providing notification of alterations and regularly deciding whether the conditions for AEO are still being met.
