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AUTHORISED ECONOMIC OPERATORS

EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION security , safety, Trade Facilitation, Rules of origin & International cooperation Risk Management and security Brussels, 11 March 2016 TAXUD/B2/047/2011 AUTHORISED ECONOMIC OPERATORS GUIDELINES Approved by the CCC-GEN (AEO subsection) on 11 March 2016 2 It must be stressed that this document does not constitute a legally binding act and is of an explanatory nature. Legal provisions of customs legislation take precedence over the contents of this document and should always be consulted. The authentic texts of the EU legal instruments are those published in the Official Journal of the European Union. There may also exist national instructions or explanatory notes in addition to this document." 3 Table of Contents ABBREVIATIONS.

Customs Code" (CCC) and its implementing provisions. The programme, which aims to enhance international supply chain security and to facilitate legitimate trade, is open to all supply chain actors. It covers economic operators authorised for customs simplification (AEOC), security and safety (AEOS) or a combination of the two.

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