First Calculate Where the Business Loses Money at Customs

A resident company operating in the international supply chain and meeting the criteria of Article 14 of the Customs Code may obtain AEO authorisation. The State Customs Service provides for two types: AEO-C for customs simplifications and AEO-B for security and reliability. The owner may choose one type or both if that matches the company's trade.

The common criteria are compliance with customs and tax legislation, proper accounting, commercial and transport records, and sound financial standing. For AEO-C, the professional competence of the responsible person is additionally important; for AEO-B, security and reliability standards are relevant. Authorisation is granted free of charge and is valid indefinitely while the established conditions continue to be met.

The owner should calculate the economics before applying. Where a business organises dozens or hundreds of shipments, the cost of delays, guarantees and repeated customs formalities may be substantial. If international trade is occasional, a specific simplification or broker service can sometimes provide more benefit with less time expenditure.

For AEO-C, it is particularly important for the director to have an employee who understands customs rules and can demonstrate professional competence in the manner prescribed by law. For AEO-B, the owner pays more attention to site security, access to goods, carriers and supply-chain protection. The type of authorisation is selected according to the benefits the business actually needs.

From 17 July 2026, the State Customs Service reported testing priority in the eQueue system for cargo of companies holding AEO status, as well as movements using a T1 declaration or TIR Carnet. For an owner with regular road freight, this factor may also be included in the economic calculation of authorisation.

AEO, NCTS and Individual Simplifications Solve Different Tasks

NCTS is used for common transit and accompanies a specific movement of goods with an electronic declaration and guarantee. Ukraine has used NCTS Phase 6 since 22 June 2026. For the owner of goods, it is a way to organise transit through Convention countries under a single legal regime to the customs office of destination.

AEO and NCTS can work together but address different issues. AEO concerns the company's status and compliance with criteria. NCTS concerns a specific transit movement, the holder of the procedure, guarantee, MRN and delivery of goods. The owner first identifies where the costs arise: import clearance, transit, guarantees or warehouse operations.

For regular transit, a comprehensive guarantee and transit simplifications provided by law may be relevant. For regular import or export, the owner may also consider other customs authorisations. Comparing several options helps the owner invest in the simplification that employees will actually use in day-to-day trade.

The best basis for selection is one real annual flow of goods. The owner calculates the number of transits and declarations, employee hours, guarantee costs, vehicle downtime and additional clearance charges. This amount is then compared with the costs of AEO, a transit simplification or another authorisation. The decision therefore has a payback period and is linked to profit from the specific foreign-trade model.

One Document-Preparation Exercise - Several Customs Solutions

The State Customs Service assesses actual operations and documents rather than attractive internal policies. The director needs to know who is responsible for customs data, accounting, the warehouse, counterparties and security. Software access rights, job duties and actual practice must be consistent. This benefits the owner regardless of AEO because it reduces shipment errors.

An AEO application consists of an application and self-assessment questionnaire. Before applying, the owner can assess which criteria are already evidenced and which require expenditure on records, training, security or corporate procedures. After this calculation, the director decides whether the authorisation will generate sufficient savings at the company's trade volume.

UBC can help the owner compare AEO, NCTS and individual customs simplifications against the company's shipments, costs and contracts, and prepare the legal and organisational elements. The client receives a solution linked to actual import, export or transit activity and to savings on actual shipments.

When preparing for AEO, the director aligns documents with the actual authority of employees. The accountant is responsible for records, the customs specialist for declaration data, the warehouse employee for goods and the security function for access within their respective duties. The owner can see who is responsible for each part of an international shipment.

For a decision, it is useful for the owner to prepare an annual international-trade calculation: number of declarations, average clearance time, guarantee costs, vehicle downtime, warehouse costs and staff time. These figures are then compared with the expected saving from the specific authorisation. If the difference is material, the director receives a clear preparation budget and a period over which the investment will return through cheaper or faster shipments. This turns discussion of customs simplifications into a normal business decision with a price and expected profit.

For a regular importer and exporter, these savings recur throughout the year and directly affect profit.