Under Article 39 (a), in conjunction with Article 24 Implementing Regulation (EU) 2015/2447 (IA), the provisions of the Union Customs Code require the verification of the observance of customs and fiscal legislation by certain persons within the undertaking in the case of a large number of customs authorizations. The aim is to verify the reliability of the persons responsible for customs procedures.

. In order to take account of the principle of data parsimony, the possibility will be opened in the future of a standardized application or revaluation process, and the company is offered to determine the group of persons to be audited in consultation with the main customs office before data transmission. For this purpose, the question 1.1.2 was revised in the supplementary questionnaire on the revaluation (difference questionnaire) and in the questionnaire for self-assessment (AEO) or revaluation (part I). Now it is no longer necessary to query the fiscal ID from all employees involved in import or export procedures down to the lowest hierarchy level   The updated reassessment questionnaire can be found (in Germany) at: Mitwirkungspflichten und Fragenkataloge

in englisch / UK :https://www.gov.uk/government/publications/import-and-export-authorised-economic-operator-self-assessment-questionnaire-c118