Authorisations
Almost every simplification in the customs process hangs on an authorisation. AEO, customs warehousing, processing, comprehensive guarantee, article 23: these terms explain what each authorisation delivers and what you have to demonstrate for it.
- AEOAEO is the status of authorised economic operator, granted to a company that can show it is in control of its customs and security processes. The status belongs to the holder, not to the software they use.
- Article 23Article 23 is the Dutch authorisation under which you defer import VAT to the periodic VAT return. You do not first pay that VAT to Customs. The authorisation comes from the Tax and Customs Administration, not from Customs.
- Direct and indirect representationIn direct representation the forwarder files the declaration in the name and on behalf of the client. In indirect they do so in their own name but on behalf of the client, and they are jointly liable for the customs debt.
- Fiscal representationFiscal representation is the construct through which a trader not established in the Netherlands meets their VAT obligations on import here. The representative is liable for the VAT that runs through that construct.
Frequently asked questions about authorisations
Which customs authorisations are there?
The most used are AEO, the authorisation for a customs warehouse, inward and outward processing, temporary admission, a comprehensive guarantee and the article 23 authorisation for reverse-charged VAT.
What is AEO and what does it deliver?
AEO is the status of authorised economic operator, granted to companies that are demonstrably in control of their customs processes. It delivers fewer controls, priority in the controls that do take place, and access to simplifications that set AEO as a condition.
How long does an authorisation application take?
After acceptance of the application Customs has as a rule one hundred and twenty days to decide, with an extension if extra information is needed. For AEO the period is one hundred and twenty days, in practice often longer because of the preliminary investigation.
What is a comprehensive guarantee?
A comprehensive guarantee is a guarantee that covers the potential customs debt for all consignments together, instead of per consignment. You need one for customs transit, warehousing and deferment of payment.
Can an authorisation be revoked?
Yes. Customs revokes an authorisation when the conditions are no longer met, for example with repeated errors in declarations or records that no longer reconcile the flow of goods. With AEO a period for improvement usually comes first.