01How the procedure works
Certification for companies with high reliability in customs and security processes. Benefits: fewer controls, simplifications, stronger market position.
The procedure is part of the Union Customs Code (UCC) and implemented through the corresponding delegated and implementing acts. Operational processing in Germany runs via ATLAS (Automated Tariff and Local Customs Handling System).
02Typical use cases
Forwarders, shippers, manufacturers with recurring international trade.
Before setting up the procedure, assess: does it fit our business model? What are the authorisation and maintenance costs? What savings does that cover?
03Requirements and documentation
Requirements: AEO application, self-assessment questionnaire, customs audit, continuous maintenance.
Robust record-keeping and alignment with the customs team are key. For first-time use, document a customs SOP and train every function involved.