The EAEU is introducing common model requirements for goods accounting systems used by authorised economic operators (AEOs) — both for companies that already hold the status and for applicants. Source: Eurasian Economic Commission (EEC).
The aim is full traceability of goods movements: customs will be able to remotely check selected accounting records against data on goods and commercial operations. In return, compliant AEOs should face fewer documentary checks and lighter overall customs control.
A single standard is needed because national enforcement practices differ; customs authorities and business supported the project. EEC Minister for Customs Cooperation Sergey Shklyaev said the requirements will help “harmonise national legislation” and lay the ground for wider simplifications.
Transition deadlines: by 1 January 2028 EAEU states must align domestic law with the model requirements; by 1 January 2029 incumbent operators must upgrade software to the new accounting standards.
AEO status is granted to low-risk companies that maintain an accounting system able to match customs declarations with real operations and give customs access to that information. The EEC is authorised to approve model requirements for such systems.

