Customs brokers and AEO operators: changes since 2018

Share on linkedin
Share on twitter
Share on facebook


In order to harmonize customs legislation in Europe, the European Union has a special code, the Union Customs Code (UCC), which maintains the two modes of representation (direct and indirect).

Prior to the entry into force of the UDC, direct customs representation (DR) was restricted to customs brokers only. This monopoly disappears and any operator can now act.


In addition, all operators who are certified as Authorized Economic Operators (AEOs) are likely to act as customs representatives in the Member States other than those in which they are established.

The AEO status, issued by the customs authorities of each Member State to economic operators who so request, allows the holder access to certain customs simplifications:

  • Community centralized customs clearance;
  • self-evaluation;
  • Inscription in the writings;
  • The global guarantee for a reduced amount.

In France, the status of approved customs broker, who was in charge of processing the import account, disappeared in favor of that of a registered customs representative.


Under these conditions, companies that carry out import-export operations in the context of the international development of their activities must, under these conditions, carry out numerous administrative formalities (DEB, DES, Intrastat). This sometimes implies that charges must be made through an authorized customs representative in order to analyze the flow of goods and carry out all the formalities, benefiting from simplified procedures and limiting any risk of error or omission that could generate application of fiscal and customs sanctions.

ASD Group specializes in all issues related to international tax and customs rules. ASD Group experts can conduct an audit of your situation or your projects to work together on a tailor-made solution.

you might be interested in these articles

OECD VAT / GST recommandations

Due to the expansion of international trade, VAT (or the Goods and Services Tax in some OECD countries) applied in 165 countries has become an