Authorised Economic Operators (AEO)

What is an AEO?

An economic operator established in the customs territory of the European Union—being an entity involved in activities covered by customs legislation in the course of its business—may submit an application for the status of an Authorised Economic Operator (AEO) to the competent customs authority.

The AEO status certifies that an economic operator fulfills specific criteria relating to compliance with customs and tax requirements, appropriate record-keeping and control of customs-relevant processes, as well as—depending on the type of authorization applied for—appropriate security and safety standards in its international supply chain.

Depending on the type of AEO authorization granted, Authorised Economic Operators shall benefit from simplifications under customs legislation and/or authorizations for concessions regarding security-related customs controls.

Prior to granting an AEO authorization, the competent customs authority shall examine whether the prescribed conditions and criteria are met. A fundamental requirement for this examination is the Self-Assessment Questionnaire (SAQ) conducted by the applicant.

The following types of authorization are available:

  • AEOC: Customs Simplifications
  • AEOS: Security and Safety
  • AEOC/AEOS: Combined authorization for Customs Simplifications and Security and Safety (technically also referred to as AEOF)

Where can I submit my application?

Applications for an AEO authorization must be submitted exclusively via electronic means using the EU Trader Portal (eAEO-STP – Specific Trader Portal).

Prior to the formal submission of an AEO application, economic operators are strongly advised to contact their competent Customs Client Team at an early stage to schedule a preliminary consultation. During this pre-application consultation, open queries regarding the application procedure, the self-assessment, and required supporting documentation can be clarified, and the subsequent roadmap can be coordinated.

The application, including the completed Self-Assessment Questionnaire, must subsequently be submitted via the EU Trader Portal (eAEO-STP).

The competence of the Customs Office Austria is determined by where the main accounts for customs purposes are held or accessible within Austria: Economic operators established in Austria shall submit their application to the designated competent unit of the Customs Office Austria.

Economic operators established in another Member State, whose main accounts for customs purposes are held or accessible in Austria, must submit their application to the competent Service Unit West (Dienststelle West).

The Purpose of Self-Assessment

Depending on the type of AEO authorization requested, Authorised Economic Operators must fulfill the following statutory criteria:

  • Compliance & Record of Offences (AEOC & AEOS)

The absence of any serious infringement or repeated infringements of customs legislation and taxation rules, including no record of serious criminal offences relating to the economic activity.

  • Control over Operations & Records (AEOC & AEOS)

A high level of control over operations and the flow of goods through a commercial and transport record-keeping system that allows appropriate customs controls.

  • Financial Solvency (AEOC & AEOS)

Proven financial solvency enabling the fulfillment of commitments with due regard to the business activity concerned.

  • Practical Competence & Qualifications (AEOC)

Practical standards of competence or professional qualifications directly related to the custom-relevant activity carried out.

  • Security & Safety Standards (AEOS)

Appropriate security and safety standards maintained to safeguard the international supply chain.

Prior to lodging an application, the complete execution of the Self-Assessment Questionnaire (SAQ) is mandatory. The SAQ supports economic operators in systematically reviewing their customs-relevant processes and identifying potential risks at an early stage.

Self-assessment facilitates the preparation of the authorization process for both the economic operator and the customs authority. It enables early assessment of potential risks and helps focus the audit on key operational areas.

The submitted, completed SAQ constitutes a mandatory acceptance criterion for an AEO application. To support economic operators, the EU Commission's AEO Guidelines include a comprehensive overview of essential risks associated with the authorization and monitoring of AEO status, alongside potential mitigation measures.

How do Application and Self-Assessment work?

To lodge an application for an AEO authorization via the EU Trader Portal (eAEO-STP), prior registration via the EU's Uniform User Management & Digital Signatures (UUM&DS) system is required.

Before completing the Self-Assessment Questionnaire (SAQ), it is recommended to carefully review the explanatory notes and answer only those questions relevant to your requested authorization type and your company's role(s) in the supply chain. As advised, early contact should be established with your competent Customs Customer Team prior to application submission.

The completed SAQ must be attached to the application in eAEO-STP as a PDF. Additionally, the editable Word document must be sent directly to your competent Customs Client Team. The questionnaire is available for download under the section "Information and Documentation for Processing AEO Applications and Authorizations".

Please note: An application submitted without an attached complete questionnaire can neither be technically processed nor legally accepted.

For technical queries regarding UUM&DS or the EU Trader Portal, please contact the UUM&DS mailbox: post.ucc-uumds@bmf.gv.at

For customs-related or substantive queries, please contact your competent Customs Client Team at the Customs Office Austria (Zollamt Österreich).

 

Further information on Unified User Management and Digital Signatures (UUM&DS) is available at the links below:

Further links to helpful documents for lodging an AEO application via eAEO-STP can be found here:

 

Additional tips for the Application and Self-Assessment process

The AEO is not just a customs issue. Coordinate the decision to apply for AEO status in advance within the company, especially with the management.

  • First, familiarize yourself with the AEO legislation, AEO guidelines and self-assessment questionnaire.
  • Obtain all documents and information required for the application and self-assessment in a timely manner within your company.
  • Take your time for the self-assessment and perform it diligently.
  • Do not submit the application until all data is available and all information has been prepared for the self-assessment.
  • Incomplete or superficially completed applications and self-assessments are a waste of time and can significantly delay the application process and pre-audits.
  • Each question is based on a potential risk. The "Risks, Threats and Possible Solutions" list is part of the AEO Guidelines and contains a description of these risks and possible solutions on how to control these risks and sustainably meet the AEO criteria.
  • Plan the timing of the pre-audit together with the customs house and ensure that the relevant contact persons are available to provide information at the required time. This can significantly reduce the time required for the audit.
  • Repeat the self-assessment at regular intervals even after the authorization has been granted and inform your responsible customs office of any significant changes in your company or events that may be related to the AEO-specific risks (notification requirement).

What are security declarations?

When applying for an AEOS authorization or a combined AEOC/AEOS authorization, the AEO should, when entering into new contractual arrangements with a business partner, encourage the business partner to assess and improve the security of its supply chain and, where compatible with the business model, explicitly provide for this in the contractual arrangements. One option to implement this requirement is the use of so-called security declarations. More detailed information on security declarations can be found in the AEO Guidelines. The European Commission has recommended the EU-wide use of model security declarations. Saving versions in PDF format are also available under the heading „Customs Forms“ (Security Declaration for Authorised Economic Operator AEO – Form Za 251).

Further information and forms

AEO Guidelines

In addition to the binding legal provisions, the European Commission has published AEO Guidelines. These serve to ensure a uniform application of the criteria for granting and monitoring AEO status across the Union.

AEO Working Instruction (ZK-0380)

Further national provisions relating to the granting, management, and monitoring of AEO authorizations can be found (in German) in the current Working Instruction "Authorised Economic Operator (AEO)" (Arbeitsrichtlinie ZK-0380) published in the Findok database.

AEO Logo

Only holders of a valid AEO authorization are entitled to use the AEO logo. The AEO logo may be requested from the competent customs office that issued the authorization. The European Commission, as the copyright holder, has emphasized that any use of the logo by economic operators not holding an AEO authorization constitutes copyright infringement that may lead to legal prosecution. Further information can be found here.

Mutual Recognition Agreements (MRA) for AEO Programmes

Up-to-date information regarding security cooperation with third countries, the status of Mutual Recognition Agreements (MRAs) for AEO programmes, as well as further useful information on AEO matters, can be found on the European Commission website.