Ta s6 ptt marcel neggers

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)

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• • •

•

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).

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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.

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Risk management proces

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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

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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 !

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Enforcement Vision Administration check

Mutual recognition

System based approach & physical checks at destination

Trusted Trader

Trusted Trade Lane

Declaration checks

Physical checks

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Douane Nederland: Grensverleggend

Any questions ? / Hay preguntas ?