The Commission has issued guidelines explaining the procedure for processing of AEO applications for multinational companies and large businesses. Although users are reminded that the Customs Code and the Customs Code Implementing Provisions are the only authentic legal basis and that the information in the document is not legally binding and should not be considered legal advice, the guidelines provide helpful information.

http://ec.europa.eu/taxation_customs/resources/documents/customs/policy_issues/customs_security/aeo_guidelines_multi_large_en.pdf