The TB, AFS and other management account reports are the final results that are impacted by real-time C&E actions if your operations pass this space. Waiting for their completion for you to review your processes within the value chain and whether they comply with customs and excise legislation, you’ll have a shock you don’t want to experience.
Constant review and mapping thereof is of utmost importance and goes without saying, “prevention is always better than cure”. These value chains involve several parties and info reports created by systems, including IT required to create loopholes.
It's then very critical to close all these loopholes and you will be at ease even to partake in “Authorised Economic Operator (AEO) Programme”.