The Importance of the logistics information system "LIS" for the facilitation of customs control: case of authorized economic operators "AEO"

In order to facilitate international transactions of goods, the simplification of customs control procedures was at the heart of the tests defined in this context. However, the audit and control of these operators remains a concern for customs services; several avenues of research have sought to find solutions in this regard. It is around information systems that customs services should focus their efforts and enhance. The objective was to control the flow of goods within international logistics chains using a risk management approach. This research emphasizes the importance of the Logistics Information System "LIS" of companies throughout the international supply chain process. This work explains through the case of the approved economic operator 'AEO', how cooperation between customs authorities and the private sector can be beneficial for the different parties within the framework of a relationship of mutual trust. The exploitation of data from different public and private actors surely strengthens the work of customs control across borders, which allows the fluidity of transactions.