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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 .. 6 PART 1, GENERAL INFORMATION .. 8 Section I - Introduction.

the Union Customs Code 4 Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council with regard to detailed rules of specifying some of the provisions of the Union Customs Code. 7

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