AEO-certified companies are subject to Comprehensive Audit
AEO Post Audit & Comprehensive Audit
AEO post audit is to keep certification qualification and refers to all the activities for report of renewal, regular self-inspection and comprehensive review.
Account Manager (AM) is a customs officer designated to support AEO-certified companies and they are appointed for their work experiences, expertise and faithfulness.
Summarized below are the precedures of the comprehensive audit
procedures of the general evaluation.
1. Designating one chief AEO officer and export-import managers in major departments and workplaces
2. Receive 8 hours of training every other year at a designated training institute (16 hours in the first year)
1. Change of legal status due to the business transfer
2. Change of the representative of the company, the executive in charge of export-import management and the responsible manager
3. Change of business location and addition of workplace
4. Change or addition of content of business
Conducting regular self-inspection
1. Conduct self-evaluation of the status of export-import management for approved standard once a year after authorization and prepare a self-inspection report.
2. The self-evaluation shall be conducted every year in the month of certification and the results shall be submitted to the Commissioner of Korea Customs Service by the 15th day of the next month.
3. The self-evaluation shall be entrusted to a nonprofit corporation designated by the Commissioner of Korea Customs Service, a customs broker or a Bonded goods caretaker equipped with professional knowledge about export and import.
AEO-certified company who wants to maintain its authorization has to apply for comprehensive audit at least 6 months before the expiration and customs officer conducts comprehensive audit.
Evaluation method: Document evaluation, on-site inspection Scope of audit: Certification standards, the areas related to legality of customs clearance
Designation of Account Manager
1. Checking observance of AEO authorization criteria regularly
2. Examining implementation of law compliance with improvement plan by AEO-certified companies
3. Correcting or rectifying declarations of and AEO through supplementary audit, etc., and recording the results
4. Other checking, managing and consulting for improving law compliance
For more information
Korea Customs Service, Audit Policy Division 042-481-7866 / and Korea AEO Association, 02-701-3325