AEO是世界海关组织为了实现贸易便利化目标,构建海关与商界之间的伙伴关系,实现贸易安全与便利方面目标引入的管理制度,是世界范围内通行的海关认证标准。文章分析取得AEO海关信用高级认证的重要性,介绍了认证的流程并提出规范内部审计等建议。 AEO is the world’s customs standard of certification adopted by the World Customs Organization (WCO) to achieve the goal of trade facilitation, to establish a partnership between the customs and the business community and to achieve the goal of trade safety and convenience. The article analyzes the importance of obtaining AEO customs credit advanced certification, introduces the certification process and puts forward some suggestions such as standardizing internal audit.