How AEO impacts Riskmanagement Mr. Marcel Neggers
NL Customs Head Office Rotterdam Policy & Enforcement
3rd Global WCO AEO Conference – Mexico Cancún - 12 May 2016
Program • AEO criteria European Union
• Riskmanagement/monitoring by AEO company • Riskmanagement/monitoring by Customs • NL Customs Enforcement Vision
European Union: AEO criteria (Union Customs Code) • AEO criteria Compliance record (infringements) Accounting & logistical system Financial solvency Safety & Security requirements Practical standards of competence (in customs matters) (= NEW: from 1st of May 2016)
• •
• • •
•
AEO monitoring / Riskmanagement •
Checking conditions & criteria AEO
AEO monitoring in general AEO monitoring by AEO certified company •Internal
control procedures in place •Internal risk analysis / risk assessment •Internal monitoring activities / significant changes !!
AEO monitoring / riskmanagement by customs authorities Make sure that AEO company’s internal control procedures are in place and that the AEO company still meets all AEOconditions and criteria. • Customs Riskmanagement: Intelligence, riskanalysis, results audits, results risktargetting-profiles, other riskinformation (open sources). •
Business monitoring system AEO criteria
compliance accounting & logistical system
financial solvency safety & security requirements
Info to customs
AEO monitoring / Customs Responsibilities AEO auditors Customs => • Understanding the business • Analysis of monitoring information AEO company • Analysis of information Customs Intelligence • Risk analysis and determination remaining risks • Assess and deal with remaining risks • Final decision about continuation AEO-status or not. 6
Risk management proces
8
Customs AEO audit System based approach: •
Testing the internal control system
Phase 1 Testing: Interviews
Procedure •
Testing monitoring system
Relation
tests
checks/ audit procedures
Substantive
•
Confirmation internal control measures
9
tests
On
site observations
Improvement actions
PRE-AUDIT Risk indicators on operators
Understanding the business
Potential risks
Identify relevant risks
N Application for authorisation / certification
Related formal conditions
Y
Customs risk mapping
Common risk mapping
Remained risks
Facilitation possible ?
N
N
No facilitation
Y
No facilitation Authorisation / certificate
Improvement actions
Audit plan
Phase 2
Evaluation facilitation
Understanding the business
Risk indicators on operators
Audit Objective
Potential risks
Customs riskmapping H
L I K E L M I H O O D
R IS K 3
R IS K 4
R IS K 2 R IS K 1
L L
M
I M P A C T 11
H
Customs AEO audit Evaluation / finalizing AEO audit •
Overview risk areas considered and checked
•
Overview results / audit documentation
•
Final report
Final decision:
12
•
All AEO criteria AEO-status are met
•
Suspension / Revocation AEO-status:
!
No AEO benefits / facilitation !
AEO monitoring policy / riskmanagement -
Annual AEO desk audit AEO monitoring audit at least once every 3 years (security on-site visits).
- High risk signals need to be investigated immediately (eg. Security risks)
NL Customs Enforcement vision: - AEO / trusted traders: low risk category ! 14
Enforcement Vision Administration check
Mutual recognition
System based approach & physical checks at destination
Trusted Trader
Trusted Trade Lane
Declaration checks
Physical checks
15
Douane Nederland: Grensverleggend
Any questions ? / Hay preguntas ?