AEO in 2026: Where It Stands After the Reform

Case study: what would you do?

A UK importer is eight months into preparing an AEO(F) application. The evidence pack is nearly complete and the HMRC submission is planned for next quarter. A trade publication then runs a piece on the 2026 UCC reform under the headline that AEO is being replaced. The board asks whether the project should be stopped.

What do you advise?