AEO (Authorized Economic Operator) status is a status granted by the customs administration as a guarantee of transparency and financial soundness. The granting of AEO status translates into benefits for companies.

Two AEO statuses are granted according to the needs of companies and the criteria established by Customs:

• AEO status customs simplifications: this status can be of category "A" or "B";
• AEO safety and security status: awarded to companies that have obtained “AEO customs simplifications” level “A” status and that apply the appropriate standards in terms of safety and security.

As for the tax categorization; it aims to classify companies wishing to benefit from this service under the category “A” or “B” according to their transparency and their compliance with tax regulations. The categorized taxpayer status is granted at the request of interested companies

In addition, a joint categorization status is available to any company established on the national territory, which exercises an activity related to international trade, for at least 4 years and which meets the eligibility criteria for the AEO and categorized taxpayer status. The joint categorization status provides the facilities granted by each of the two administrations (customs administration and tax administration) as well as the obligations of the company towards each of them (customs and tax categorization).

Your challenges

Obtain proven advantages in terms of simplification and customs facilities which benefit labeled companies:

1. Customs categorization: grants the advantages related to the AEO statutes

2. Tax categorization offers the following advantages:

• VAT refund without prior checking,
• Priority of processing disputes submitted to the administration;
• Set up of dedicated counters providing fast and individual processing;
• Establishment of an anticipation for the dunning procedure (through phone calls, fax, email, etc.);
• Exemption from certification of checks for payment of VAT

3. Common categorization offers the following benefits:

Advantages common to "A" and "B" approvals

• Priority processing by the customs services;
• Guarantee facilities (Economic Customs Regime - RED);
• Domiciliation office as part of local management;
• Home customs clearance (import / export);
• Simplified classification of products usually imported or exported;
• Monthly provisional declaration for import and export (operations initiated under RED);
• Edition of the release at the operator (removal authorization);
• Permanent authorization to carry out triangular trade operations (temporary admission);
• Deferred settlement of contentious cases and exemption from the payment of certain fines;
• Exemption from the certification of checks for the recovery of debts, up to an amount of 30,000 DH;
• Simplified procedures for the management of AT containers, with the benefit of the guarantee by the personal commitment of the operator;
• Priority processing by customs services of all submitted files.

Benefits specific to "A" approval

• The permanent authorization to carry out re-import operations;
• Permanent authorization to carry out export operations;
• Exemption from the certification of checks for debt collection, up to an amount of 100,000 DHS;
• Admission for conforming declarations, except random selection;
• The benefit, without capping, of the guarantee facility on the commitment of exporting companies covering operations initiated under RED;
• The franchise, up to 2000 DH, for specimens, prototypes, standard sections and accompanying accessories, for operations under RED;
• The non-suspension of surety facilities for operations under economic customs regimes, in the case of valid disputed accounts;
• Deferred settlement of contentious cases;
• Advance customs clearance, without prior authorization;
• Security control: possibility of dispensing with immediate control of the security;
• Control of the weight of goods usually imported in bulk.

Our expertise

We provide you with experienced teams to better serve your interests and perform the audit required in order to obtain the labeling relating to the categorization.

Our approach