The Authorized Economic Operator (AEO) is a security program established in June 2005 by the World Customs Organization (WCO) Council at its session in Brussels. It developed and approved standards designed to ensure and facilitate the increasing movement of goods in international trade. These standards are contained in the SAFE Framework of Standards (SAFE Framework). This core document establishes the fundamental principles for the security and facilitation of the global supply chain.
It is worth noting that the SAFE Framework officially incorporated the Authorized Economic Operator (AEO) concept in June 2007, and, following the Council's recommendations, the most detailed provisions for implementing the AEO concept were developed. This document provides basic technical guidelines for the implementation of AEO programs worldwide among WCO Members and the international trade community.
The AEO program empowers Customs Authorities of all nations to establish schemes that guarantee the security of processes and operations within foreign trade organizations, granting certified operators a series of benefits in terms of control and simplification of their procedures, which translate into greater growth opportunities.
In Peru, those that can be classified as AEOs are importers, exporters, customs agencies, temporary warehouses, customs warehouses, and express delivery service companies.
It is important to highlight that the AEO program's security purpose means certified foreign trade operators must demonstrate compliance with various requirements to their Customs Authority. Most of these requirements relate to the security of the logistics chain and ensure commercial relations between the foreign trade operator and its customers.
Certification as an AEO results in various benefits established by each Customs Authority. This is because each customs authority has the authority to establish the benefits that facilitate the operations of the Authorized Economic Operator.
Let's remember that these benefits are exclusive to operators who successfully achieve certification, so traditional operators cannot enjoy them. This differentiation is a great incentive for those who are not yet AEO certified to achieve their certification, thereby increasing the security of the logistics chain, a situation that clearly builds trust and facilitates international trade.
In Peru, there are numerous benefits, including preferential attention in various customs procedures, reduction of value adjustments during customs clearance, and reduction of the time required to obtain resolutions that resolve claims, among others.
One of the most important benefits is the provision of nominal guarantees for temporary admission regimes, which will allow taxes to be guaranteed solely with assets, without the need to resort to financial institutions to obtain letters of guarantee or surety bonds.
Likewise, an important benefit is mutual recognition with other Customs Authorities around the world, which means that the validations and authorizations granted to an AEO in the country are recognized by other countries participating in the program. This provides mutual benefits and eliminates duplication of controls.
The countries that are part of the program in Peru in the region are the United States of America, Colombia, Chile, Mexico, Uruguay, Bolivia, Ecuador, Brazil, Argentina, Costa Rica, Guatemala, Paraguay, Dominican Republic and Canada.
In Argentina, as in Peru, it has not been established that all commercial operators can be certified, but only some of them, indicating that the remaining operators will be incorporated gradually.
Thus, in both countries we find similarities and differences, as follows:
Similarities between OAS Peru and Argentina:
- The AEO authorization process is free of charge.
- Only importers, exporters, customs agents and customs warehouses may be authorized.
- The requirements to be met are related to compliance with tax and customs obligations, as well as security.
- A dedicated OAS contact is assigned to facilitate communication and address various issues.
- The benefits are very similar between the two countries. There is mutual recognition between the two countries.
Differences between OAS Peru and Argentina:
- In Peru, express delivery companies are also authorized, while in Argentina, transporters and customs brokers are authorized.
In Peru, the Draft Amendment to the Authorized Economic Operator Procedure – DESPA-PG.29 has been pre-published, within which various modifications have been established, the most relevant of which are the following:
- The possibility for all trade operators to be certified as AEOs (importer, customs broker, temporary warehouse, customs warehouse, express delivery service company, international freight forwarder, and air carrier)
- SUNAT may determine the number of certifications it will issue per year, depending on the type of operator and in accordance with the institution's strategic planning and operational capacity.
- SUNAT may issue invitations to operators in certain economic sectors to promote their incorporation into the OAS Program.
As can be seen, several modifications have been made to the Draft Procedure, one of the most questionable being that the Customs Authority establishes an annual limit for the granting of AEO certifications. This means that once this limit is reached per operator, the Customs Authority will no longer accept applications, requiring them to wait until the following year.
Clearly, there are differing views on whether this provision is correct or not. Personally, I believe that the Customs Authority has the authority to exercise customs control. However, it makes no legal sense to restrict a trade operator from obtaining certification as an AEO, especially if this is beneficial not only for operational purposes but also for the Customs Authority itself.
Therefore, this potential provision contradicts customs facilitation, given that the Customs Authority must strive to exercise its authority while always respecting trade facilitation. Therefore, it cannot restrict the right of trade operators to obtain AEO certification.
In conclusion, the AEO programs in both Peru and Argentina seek to promote the security and control of the entry and exit of goods, as well as the relationships between certified trade operators and their customers, ensuring the logistics supply chain.
Lawyer graduated from the César Vallejo University, specialized in customs and foreign trade with more than 8 years of experience in customs and international trade matters, currently working at the Thorne, Echeandía & Lema Law Firm. During his experience he has worked in the provision of advisory services, auditing and representation in litigation related to customs regimes, acceptance of tariff preferences and in contentious administrative procedures related to refunds of tariff duties, among others. Among his latest works, he has served as a speaker in various institutions on customs (IDEM EDUCATION, B&T, CEFODA, VOCANTY), as well as has collaborated in the publication of various books and articles in customs magazines (ICDT of Colombia, COMEXPERU, THEMIS, ADUANANEWS of Argentina).
