What is an AEO authorisation?

The AEO (Authorised Economic Operator) status is an internationally recognised accreditation issued by customs authorities. It enables companies to benefit from faster and simpler customs clearance procedures. The AEO authorisation is particularly important for businesses engaged in substantial international trade, as it evidences reliability and supply‑chain security in the eyes of customs administrations while also signalling trustworthiness to the market.

Applying for AEO status is voluntary. Applicants commit to meeting the AEO criteria laid down in the Union Customs Code and its implementing provisions. Crucially, an AEO authorisation is recognised across all EU Member States.

Types of authorisation

There are three types of AEO certificates:

Type 1: AEOC (customs simplifications) – grants access to certain simplifications defined in customs legislation.

Type 2: AEOS (security and safety) – offers facilitations in relation to safety and security controls when goods enter or leave the EU customs territory.

Type 3: AEOF (combined authorisation) – combines AEOC and AEOS, allowing the holder to benefit from all facilitations available under both.

How to apply

Obtaining an AEO authorisation involves multiple steps, including a comprehensive review and assessment of the company by the customs authority. Before submitting the application, businesses are required to demonstrate that they meet the prescribed security and compliance standards. This is followed by a comprehensive documentation process, during which they must provide detailed descriptions of their corporate procedures, security controls and trade-related data.

In Hungary, the authorisation is issued by the National Tax and Customs Administration (NAV), specifically by the territorially competent county (Budapest) directorate based on the applicant’s registered seat. Applications must be submitted electronically. The application form and its completion guidance are available in Annex 6 to Commission Delegated Regulation (EU) 2016/341 of 17 December 2015.

NAV recommends contacting the competent directorate in person for consultation prior to submitting an AEO application.

What are the benefits of AEO?

Key benefits include accelerated and simplified customs clearance allowing exporters to reach international markets faster. Further advantages typically include:

• fewer physical and documentary controls;
• time and cost savings;
• reduced levels of required guarantees; and
• a strengthened competitive position on international markets.

In this context, it may also be relevant to consider an import VAT self‑assessment permit and exemptions from guarantee requirements relating to import VAT.

The significance of AEO in international trade

The Authorised Economic Operator (AEO) programme plays a crucial role in facilitating cross-border trade while mitigating risks associated with illicit activities. It strengthens cooperation between customs authorities and authorised operators, thereby enhancing the efficiency of customs procedures. AEO is therefore not merely a status, but a strategic tool for internationally active companies. Its significance is reflected in its widespread adoption, with over 22,000 economic operators across the EU having obtained AEO authorisation.

Related services offered by Andersen

• Professional support in obtaining the authorisation
• Analysis, optimisation and development of the affected processes
• Preparation and submission of the AEO application
• Assistance during consultations with the NAV
• Ongoing support and advisory services for maintaining the authorisation

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