http://www.legislation.gov.uk/eur/2015/2447/article/25Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs CodeCommission Implementing Regulation (EU) 2015/2447Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs CodeKing's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02015R2447-20201209texttext/xmlen2025-02-25Expert Participation2025-01-30 TITLE I <Strong>GENERAL PROVISIONS</Strong> CHAPTER 2 <Emphasis> <Strong>Rights and obligations of persons with regard to the customs legislation</Strong> </Emphasis> Section 3 <Expanded> <Strong>Authorised economic operator</Strong> </Expanded> Satisfactory system of managing commercial and transport records(Article 39(b) of the Code)Article 251The criterion laid down in Article 39(b) of the Code shall be considered to be fulfilled if the following conditions are met:athe applicant maintains an accounting system which is consistent with the generally accepted accounting principles applied in the United Kingdom, allows audit-based customs control and maintains a historical record of data that provides an audit trail from the moment the data enters the file;brecords kept by the applicant for customs purposes are integrated in the accounting system of the applicant or allow cross checks of information with the accounting system to be made;cthe applicant allows the customs authority physical access to its accounting systems and, where applicable, to its commercial and transport records;dthe applicant allows the customs authority electronic access to its accounting systems and, where applicable, to its commercial and transport records where those systems or records are kept electronically;ethe applicant has a logistical system which identifies goods as Union or non-Union goods and indicates, where appropriate, their location;fthe applicant has an administrative organisation which corresponds to the type and size of business and which is suitable for the management of the flow of goods, and has internal controls capable of preventing, detecting and correcting errors and of preventing and detecting illegal or irregular transactions;gwhere applicable, the applicant has satisfactory procedures in place for the handling of licences and authorisations granted in accordance with commercial policy measures or relating to trade in agricultural products;hthe applicant has satisfactory procedures in place for the archiving of its records and information and for protection against the loss of information;ithe applicant ensures that relevant employees are instructed to inform the customs authorities whenever compliance difficulties are discovered and establishes procedures for informing the customs authorities of such difficulties;jthe applicant has appropriate security measures in place to protect the applicant’s computer system from unauthorised intrusion and to secure the applicant’s documentation;kwhere applicable, the applicant has satisfactory procedures in place for the handling of import and export licences connected to prohibitions and restrictions, including measures to distinguish goods subject to the prohibitions or restrictions from other goods and measures to ensure compliance with those prohibitions and restrictions.2Where the applicant applies only for an authorisation as an economic operator authorised for security and safety as referred to in Article 38(2)(b) of the Code (AEOS), as distinct from pursuant to provision made by or under the Taxation (Cross-border Trade) Act 2018, the requirement laid down in paragraph 1(e) shall not apply.Words in Art. 25(1)(a) substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(3)(c); 2020 c. 1, Sch. 5 para. 1(1)Words in Art. 25(2) inserted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(3)(d); 2020 c. 1, Sch. 5 para. 1(1)