Authorized Economic Operator scheme - CBEC's Customs Manual 2023 - Customs

16. Authorized Economic Operator scheme: 16.1 The earlier Accredited Clients Programme (ACP)/Authorized Economic Operator (AEO) scheme granted assured facilitation to importers who have demonstrated capacity and willingness to comply with the laws administered by the Customs. The earlier existing ACP and AEO programmes were merged into the new AEO programme vide Circular No. 33/2016-Customs dated 22-7-2016 . For the economic operators other than importers and the exporters, the new programme offers only one tier of certification (i.e. AEO-LO) whereas for the importers and the exporters, there are three tiers of certification (i.e. AEOT1, AEO-T2 and AEO-T3). 16.2 Considering the likely volume of cargo imported by the Authorized Economic Operator, Custom Houses are advised to create separately earmarked facility/counters for providing Customs clearance service to them. Commissioners of Customs are also required to work with the Custodians for earmarking separate storage space, handling facility and expeditious clearance procedures for these clients. 16.3 The RMD maintains the list of AEOs centrally in the RMS and also monitors their levels of compliance, in co-ordination with the DRI/Commissioners of Customs. Where compliance levels fall, the importer is at first informed for self-improvement and in case of persistent non-compliance, the importer may be deregistered under the AEO. 16.4 The new combined three tier AEO programme 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 Indirect Taxes and Customs. Benefits besides lowered risk ratings on RMS includes simplified Customs procedure, declarations, etc. besides faster Customs clearance of consignments of/for AEO status holders The features and details of the revised programme are available in CBIC Circular No. 33/2016-Customs dated 22.07.2016 . [Refer Circulars No.33/2016-Customs dated 22.07.2016 , No.03/2018-Customs dated 17.01.2018 and No.26/2018-Customs dated 10.08.2018 . For more details, please refer Chapter 34.]