Intrastat thresholds 2024  Learn more  |  United Kingdom: End of the transition period for EU exporters Learn more
Close this search box.

Customs brokers and AEO operators: changes since 2018

Reading time: < 1 minute

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.

ASD Group, your preferred expert contact in international development, VAT and international taxes, customs operations, social regulations and business strategy.

ASD Group works for you using the latest software technologies available and the advanced skills of our teams. Contact us for more information!

you might be interested in these articles

Tax representation

What is tax representation in Portugal?

Tax representation in Portugal refers to the obligation for certain foreign entities to appoint a local tax representative for its VAT obligations. This generally applies…

contact our experts

Do you want to find out more about our offers?
Contact us and our expert will answer you as soon as possible.
Mini contact
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.