“AEO ++” project: the facilitated procedure in order to obtain the Authorized Economic Operator status

Prepared by Francesco Pizzo, Lorenzo Ontano and Annarita Terrone

During the open hearing held on November 13, 2020, the Italian Customs Authorities presented the new project called “AEO++”.

The “AEO++” project is referred mainly to the subjects that, for their company’s status or as required by other Public Administrations, already have certifications, authorizations and internal procedures attesting the existence of the requirements provided by the art. 39 of the EU Regulation n. 952/2013 (Union Customs Code).

In particular, these subjects are the listed companies, the major companies that operated in the e-commerce sector, the logistic operators and the multinationals companies.

Through the adoption of this project, the Italian Customs Authorities intend to provide a facilitated procedure, in order to speed up the iter to be followed to obtain the AEO status, recognizing and valuing the certifications and/or the authorizations already in the hands of the operators.

Recognizing the certifications, the authorizations and the internal procedures, the audit, the control activities and the timing necessary for obtaining the AEO status would be considerably reduced, since the existence of the requirements provided by the art. 39 would be partially proven and certified.

For example, in order to attest the compliance of the customs and of the fiscal obligations, the operators can leverage on the adoption of the “Tax Control Framework” or of the Model provided by the Legislative Decree n. 231/2001.

Moreover, the adoption of an appropriate record keeping system could be proven with the possession of the ISO Certification 9001 or by the fact that the financial statements are subject to audit.

As to the standards of the customs competences and of the professional qualifications, reference is made to the training activities organized by the National Council of the Customs Agents and, finally, as to the security standards, the existence of them can be attested by the possession of the certifications IATA, ISO 28000 e ISO PAS 17712.

Let’s Talk

For a deeper discussion, please contact:

Francesco Pizzo

PwC TLS Avvocati e Commercialisti


Lorenzo Ontano

PwC TLS Avvocati e Commercialisti

Senior Manager