Revised
Guidelines for Authorized Economic Operator (AEO) Program – ACP and AEO
Combined
·
42 Page Guideline Notified
[CBEC
Circular No. 33 dated 22nd July 2016]
Subject: Review of entity based facilitation programmes
viz. Accredited Client Programme (ACP) and Authorized Economic Operator (AEO)
programme - Revised Guidelines.
Please refer to
the CBEC Circulars no.42/2005 dated
24.11.2005 as amended regarding the ACP scheme and circular no 28/2012-Customs dated 16.11.2012 regarding
AEO programme.
2. The Board has decided to merge the two
facilitation schemes namely ACP and AEO into a combined three-tier AEO
programme, and also enhance the scope of these programmes so as to provide
further benefits to the entities who have demonstrated strong internal control
system and willingness to comply with the laws administered by the Central
Board of Excise and Customs. The prominent features of the new programme are:
i. Inclusion
of Direct Port Delivery of imports to ensure just-in-time inventory management
by manufacturers – clearance from wharf to warehouse
ii. Inclusion of Direct Port Entry for factory
stuffed containers meant for export by AEOs
iii. Special focus on small and medium scale
entities – any entity handling 25 import or export documents annually can
become part of this programme
iv. Provision of Deferred Payment of duties –
delinking duty payment and Customs clearance
v. Mutual Recognition Agreements with other
Customs Administrations
vi. Faster disbursal of drawback amount
vii. Fast tracking of refunds and adjudications
viii. Extension of facilitation to exports in
addition to imports
ix. Self-certified copies of FTA / PTA origin
related or any other certificates required for clearance would be accepted
x. Request based on-site inspection /examination
xi. Paperless declarations with no supporting
documents
xii. Recognition by Partner Government Agencies and
other Stakeholders as part of this programme
3. The revised AEO Programme is appended to this
Circular.
4. Board Circulars
No. 42/2005 dated 24.11.2005 as amended regarding the ACP scheme and No. 28/2012-Customs dated 16.11.2012 regarding
AEO programmes and superseded with issue of this circular.
5. All the entities already certified under AEO
Programme pursuant to Circular No 37/2011- Cus.,
dated 23.08.2011and No. 28/2012-Customs
dated 16.11.2012 would now be accorded the status of AEO-T2 or AEO-LO, as the
case may be, and shall be entitled to benefits as per this circular subject to
their adherence to prescribed standards and guidelines issued in this regard.
6. The entities already accorded the ACP status
pursuant to Circular No. 42/2005 dated
24.11.2005 as amended are being granted one time opportunity for transition to
the AEO status in terms of this circular. They are required to submit their
applications in terms of this circular within 90 days. In the meantime, they
are being provisionally granted the status of AEO-T1till a decision is taken on
their application.
7. Suitable Public Notice and Standing Orders may
be issued. Further, Director General, Directorate General of Performance
Management, Chief Commissioners of Central Excise and Chief Commissioner of
Customs are requested to give wide publicity to the revised AEO Programme.
F.No.450/179/2009-Cus.IV(Pt)