HTNS 관세법인

What is AEO Authorization?: AEO authorized is the business, approved by the Korea Customs Service to satisfy the authoriz ation requirements in compliance with the law, internal control system, financial solvency, and safety management.; The subjects of AEO include exporters, importers, customs brokers, ware houses, transportation, stevedores, forwarders bonded, sealiners and airlines. Businesses recognized as AEO get various benefits, such as simplified inspections and clearance rocedures, less financial penalty, less restriction from reporting error and other multiple benefits.

Commissioner of the Korea Customs Service conducts a documentary review based on the submitted documents.
After an on-site examination of security management and others, whether to authorize the
business as an AEO is decided at the Korea Customs Service's authorization deliberation committee.

Application for
Authorization

1

Applicants

•Reviewing
•Disqualifications
•Self-Assessment
•Submit Application
(via Web Portal)
Authorization Audit

2

Authorized
Audit Team

•Document Evaluation
(2 months)
•On-site Evaluation
(2 months)
AEO Authorization Decision Deli
beration Committee

3

Deliberation
Committee

•Ratings Adjustment
•Determining Authorization
•Cancellation/Probation
of Authorization
※ Internal + External Committee Members
Comprehensive
Audit

4

Comprehensive
Audit Team

•5-year Cycle
•Document Evaluation
+ On-sit Evaluation
•General vs Simplified
•Standard Retaining
Checkup
※ including legitimacy
of customs clearance

Import/Export Clearance
Audit and Tax Payment
Reduced Penalties
and Administrative
Sanctions
Benefits in Areas
such as Bonded
Factories and Patents
Representative
(Key Executive Members)
Benefits

AEO Certified Key Benefit Areas
Key Benefits in Clearance	Key Benefits in Audit and Tax Payment
Reduced inspection rate Priority clearance when selected for inspection Deselection from Subject to Control Skip customs officer verification of (part of) exported goods Allowed to enter cargo subject to inspection Excluded from submission of export declaration documents Excluded from submission of import declaration documents Automatic issuance of certificate of origin ERP-based import/export declaration	Exemption from Planning Audit Exemption from Corporation Audit Exemption from foreign currency transaction audit Allowed issuance of amended import tax invoices Exemption from Tax Audit in Advance Exemption from Revision Audits Exemption from Drawback Selectivity Allowed monthly payments Provided post-payment security Provided collateral for monthly payment

AEO Certified Key Benefit Areas
Key Benefits in Mitigation of Penalty and Administrative Sanctions	Benefits in Bonded Factory and Patent etc.
Prioritizing law and order when violating the law Reduced fines Reduced penalty amount Reduced penalties for revocation of patents and suspension of importation at bonded factories Reduction of the period of suspension of importation into the patent bonded area	Self-Bonded Factory Designation and Special Privileges Bonded Transportation Privileges Patent Renewal Period Extension Relaxation of periodic inspections Collective report of bonded transport declaration

AEO Certified Key Benefit Areas
Representative (Key Executive Members)
Excluded from Travelers Screening Access to dedicated screening lanes at immigration Crew lane access at international airport security Preferential treatment to CEO such as priority inspection at airport

Service Scope list
AEO Authorization Consulting	AEO Post-Management
Prior Review for Authorization Requirements	Self-assessment every year
Preparation for Document Evaluation	Consultation on Change Reporting
Application for Authorization including Supplement Request	Training for Person in Charges
On-site Evaluation and Clearance Legitimacy Audit	Comprehensive Audit Consulting (5 years)
Addressing Deliberation Committee

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Business

AEO Consulting

Review Process for AEO Authorization

Benefits of AEO Authorization

Service Scope