The Delegated Regulation and the Regulation of Execution of the Union Customs Code (Reg. UE N. 952/2013 of the European Parliament and the Council) have been published in the Official Journal of the European Union of 29 December 2015.
A particular provision of the Regulation of Execution (art. 27, par. 2) introduces now the possibility for operators to obtain the AEO-C certificate even though they do not manage in-house customs formalities, by applying to a third person (e.g. a customs broker) entrusted with the task to to fulfill such formalities on their behalf, provided that such person is holder of an AEO-C certificate and is contractually bound to the applicant (on the basis of a customs power of attorney).
