THE AEO AND 40 YEARS OF CUSTOMS UNION
EFA EUROPEAN CUSTOMS CONFERENCE
On the 5th and 6th June, the EFA, Europäischen Forums für Auβenwirtschavrt, Verbrauchsteuern und Zoll e.V., or European forum for exporters, importers and customs, held its annual European customs conference in Luxembourg on the theme of 40 years of European Customs Union..
 CONEX was represented by Claire FOURNIER, responsible for European development, and Lance THOMPSON, Customs anthropologist, in order to better understand customs perceptions across the Rhine.
The Authorised Economic Operator (AEO) held an important place in conference discussions. An overview of a number of countries highlighted the different ways this regulation is being applied in the various Member states.
As an example, the Litigation Services will manage certifications in Luxembourg, the Surveillance and Fraud Departments will be in charge of this work in Portugal, the regional customs offices will deal with the procedures in Poland and it will be the role of the local customs offices in Germany
The method in France is to centralise certifications at a general directorate level, in contrast with these other approaches. In France, audits are handled by that the ‘Pôles d’Action Economique’ or Economic Action Centres are the regional authorities, whereas certifications will be validated by ‘Bureau E3’ of the General Directorate.
 Dr Susanne AIGNER from TAXUD representing the European Customs Authority admits that the importance of this status will lie in the bilateral agreements which could be negotiated. Negotiations have already begun and by 2009 agreements with the USA, China and Japan should be concluded. These last two countries and the European Union have established a very similar status whereas the American C-TPAT only takes into consideration importations toward the US. The American Customs and Border Protection or CBP has only limited jurisdiction on exportations. So, in view of negotiations with the EU, the CBP plans to put certain measures in place for exportations. However, as Michael MULLEN of the American customs authority underlines, the CBP considers that exportation procedures are similar to those used for importations and so does not envisage increasing export controls. The generally accepted idea from customs is that when the importer is in conformity with the C-TPAT, then this must also be the case upon exporting. This idea met with some criticism which did not seem to have been taken into account.
Dr AIGNER also raised the subject of discussions in progress with Norway and Switzerland.
Serge GUMY of the Swiss Customs Directorate confirmed that a negotiation was on the table, but that Switzerland had not yet adopted an AEO programme and that Swiss traders did not see an advantage of such a status given the large number of existing facilitations. Negotiations are focussing on the idea of waiving the necessity of lodging pre-entry declarations for AEOs.
One point discouraging traders from becoming an AEO is the American 100% scan law which, based on an idea of maximum control, takes away the advantage of undertaking risk management in the form of a programme such as the AEO. However, Michael MULLEN expressed doubts about the implementation of this law because it is specified within the text itself that it will be inapplicable if it causes serious slowing in the flow of goods or if the automatic risk analysis system set up by the customs authorities becoming insufficient in terms of security.
 Michael LUX, special projects manager with TAXUD EU customs administration, recounted the story of 40 years of Customs Union. He followed on by explaining the important challenges faced by the European Union: 27 countries, 23 languages, and 27computerised customs clearance systems, national provisions regarding customs agents, audits, penalties, tax collection, CAP regulations and so on. Mr LUX considers that technology and harmonisation, data and procedures are at the heart of the solution. In perspective, he highlights the importance of a single window, penalty harmonisation in customs legislation and more. Furthermore, he admits that the current system of sharing customs duties between the EU (75%) and the collector Member State (25%) is a serious obstacle to a decentralisation of the customs declaration. It is also necessary to better align rules concerning customs duties, VAT and excise taxes etc. as well as for customs, agricultural and sanitary legislations. In the context of these future challenges, CONEX is there and ready with a wealth of propositions concerning legislation and its application, developing tools which enable operators to remain in conformity.
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