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Chapter CAA04030

Document Cited in Related
Vincent
Published date09 March 2016
Record NumberCAA04030
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

AEOC authorisations may continue to operate without change under the Code administrative transitions arrangements until the status is reassessed, at which time the additional criteria will be required to be fulfilled. This reassessment must take place no later than 1 May 2019.

The following table details the additional benefits that are available to AEOCs under the Code. AEOCs wishing to take advantage of these benefits should contact the AEO Central Site.

AEOCs taking up these new benefits will require a new UCC authorisation for the specific customs regime or procedure involved. This will not automatically trigger a full reassessment of the AEOC status.

Type of Operation/ Benefits available after 1 May 2016 Available with a 2913/92 authorisation (CCC) Only applies to a 952/13 authorisation (UCC)
Speed up the process of authorisation or approval for other customs simplifications and facilitations Y Y
Movements between member states under the temporary storage approval N Y
Notification waivers, dependent on the nature and flow of goods, for EIDR Y Y
Centralised Clearance N Y
Self-Assessment N Y
Reduced guarantees for deferred payment customs duties N Y

There are two new high level criteria for AEOC introduced by the UCC:

· Compliance history in other taxation areas

·...

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