What is an authorized exporter?
An authorized exporter is an exporter authorized by the main customs office. This exporter may transfer goods to the export procedure in a simplified manner, which means that no presentation is required at the customs office of export. If necessary, an export declaration is submitted.
Approved exporters are more independent of the opening hours of the inland customs offices. This simplification is only granted upon application, a self-declaration has to be enclosed.
What are the requirements for approval?
For companies that already hold an AEO authorization for customs simplifications (AEOC), the required criteria are considered to be fulfilled in principle. The responsible main customs office regularly checks whether the required criteria continue to be fulfilled and whether the obligations of the authorization are being met.
Goods subject to individual authorization and licensing as well as goods subject to prohibitions and restrictions are excluded from the scope of application of the authorization.
The following criteria are required for approval:
- No serious violations of customs and tax regulations
- No repeated violations of customs and tax regulations
- No serious crimes in the field of economic activity
- Sensitization of the personnel
- Sufficient procedures for processing licenses and permits regarding prohibitions, restrictions and trade policy measures
- Sufficient procedures to ensure compliance with prohibitions and restrictions
How does the application process work?
A company may apply for the authorization for itself as an exporter or for use as a direct or indirect representative. The application must be submitted to the main customs office located in the same district as the applicant’s (the exporter or representative’s) main accounting office. The main accounting office for customs purposes must be kept or at least accessible in this district.
An application for authorization to lodge simplified customs declarations (pursuant to Article 166 of the Union Customs Code) is required. Possibly a goods declaration and the questionnaire customs authorizations part I to III will be completed. The submission of the questionnaire helps to speed up the procedure, as essential information about the company is requested that would otherwise have to be provided elsewhere. The questionnaire is not required for AEO authorization holders.
If export goods are to be presented at packing or loading locations in other Member States, an additional application for authorization for centralized customs clearance (in accordance with Article 179 of the Union Customs Code) is required.
The application must be submitted electronically via the EU Trader Portal (EU-TP) of the European Commission.