Regulations Governing the Certification and Management of the Authorized Economic Operators Article 10
The basic criteria, aside from the specific criteria applicable for different types of business in the supply chain as prescribed respectively in Articles 14, and Articles 17 to 23, of applying for AEOS certification is that an economic operator shall:1.have proven financial solvency or have no overdue credit record in the most recent three years, but for the one pursuant to Article 24 and has been engaging in business for less than three years, its period for no overdue credit record shall be determined by the actual period of business engagement;2. have no record of serious violation of regulations in the most recent three years; as for pursuant to Article 24, has been engaging in business for less than three years, the period shall be determined by the actual period of business engagement;3. have no confirmed arrears with regards to duties, taxes, and other charges or fines; has submitted commensurate security for the imposed but unconfirmed duties, taxes, and other charges or fines, except that the disciplinary government agency does not accept security;4. have met the AEO Security Vetting Items and Validation Criteria;5. have established the operational procedures and financial data in computerized system, and have kept auditing records for posterior verification; and6. have at least two AEO Supply Chain Security(SCS) Personnel in place to take charge of the company’s SCS operations, who have passed the AEOS SCS training conducted by the Customs or other organizations authorized by the Customs.An applicant mentioned in the preceding paragraph operating two or more types of business with regard to international movement of goods should apply to be certified as a whole.Where an applicant mentioned in Paragraph 1 possesses a certificate issued by a domestic or foreign security validation authority/institution and has been verified by the competent Customs office, this applicant may be exempted from review of the condition prescribed in Subparagraph 4, Paragraph 1. However, the said certificate will not be recognized if it was obtained by any of this applicant’s overseas subsidiaries.The AEO Security Vetting Items and Validation Criteria, and the domestic or foreign security validation authority/institution set forth in the preceding paragraph shall be announced by Customs Administration, Ministry of Finance and published on the Executive Yuan Gazette.
中文原文 優質企業認證及管理辦法第10條
申請為安全認證優質企業，除須符合第十四條、第十七條至第二十三條所定供應鏈個別業者之條件外，應具備之基本條件如下：
一、證明具債務償付能力或最近三年無債信不良紀錄。
但符合第二十四條規定且設立未滿三年者，其無債信不良紀錄以實際經營期間認定之。
二、最近三年無重大違章紀錄。
但符合第二十四條規定且設立未滿三年者，以實際經營期間認定之。
三、無積欠已確定之稅費及罰鍰；經處分未確定之稅費或罰鍰已提供相當擔保。
但處分機關不接受擔保者，不在此限。
四、符合優質企業安全審查項目及驗證基準。
五、作業流程及財務資料均建置於資訊系統，並留存可供事後查證之稽核紀錄。
六、配置二名以上供應鏈安全專責人員負責該業者供應鏈安全有關作業，專責人員須經海關或其認可之機關（構）辦理優質企業供應鏈安全專責人員課程訓練合格。
前項申請人具有兩種以上業別者，應就所有業別同時提出申請。
第一項申請人出具國內外安全認證機關（構）核發之驗證合格證書，經海關審查後，得就第一項第四款符合項目部分免予驗證。
但申請人國外分支機構所取得者，不適用之。
優質企業安全審查項目及驗證基準，及前項國內外安全認證機關（構），由財政部關務署公告並刊登行政院公報。
一、證明具債務償付能力或最近三年無債信不良紀錄。
但符合第二十四條規定且設立未滿三年者，其無債信不良紀錄以實際經營期間認定之。
二、最近三年無重大違章紀錄。
但符合第二十四條規定且設立未滿三年者，以實際經營期間認定之。
三、無積欠已確定之稅費及罰鍰；經處分未確定之稅費或罰鍰已提供相當擔保。
但處分機關不接受擔保者，不在此限。
四、符合優質企業安全審查項目及驗證基準。
五、作業流程及財務資料均建置於資訊系統，並留存可供事後查證之稽核紀錄。
六、配置二名以上供應鏈安全專責人員負責該業者供應鏈安全有關作業，專責人員須經海關或其認可之機關（構）辦理優質企業供應鏈安全專責人員課程訓練合格。
前項申請人具有兩種以上業別者，應就所有業別同時提出申請。
第一項申請人出具國內外安全認證機關（構）核發之驗證合格證書，經海關審查後，得就第一項第四款符合項目部分免予驗證。
但申請人國外分支機構所取得者，不適用之。
優質企業安全審查項目及驗證基準，及前項國內外安全認證機關（構），由財政部關務署公告並刊登行政院公報。