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Circular No. 21/2015

F.No. 450/179/2009-Cus IV (Pt)

Government of India

Ministry of Finance

Department of Revenue

(Central Board of Excise and Customs)

New Delhi, dated: 19.08.2015

To,

(i) All Chief Commissioners of Customs/ Customs (Prev.)

(ii) All Chief Commissioners of Customs and Central Excise

(iii) All Commissioners of Customs/ Customs (Prev.)

(iv) All Commissioners of Customs and Central Excise

(v) All Director Generals under CBEC

Sir/Madam,

Subject: Authorized Economic Operator (AEO) Programme -regarding

Reference is invited to Board Circular No 28/2012-Customs dated 16.11.2012 which lays down detailed guidelines on processing, validation and certification under the Authorized Economic Operator (AEO) Programme.

2. Para 15.5 of the Board Circular No. 28/2012- Customs dated 16.11.2012 stipulates that the validity of certificate of AEO status holders shall be for three years.
3. References have been received in the Board requesting therein that in case of validity of certificates being valid for three years, the fresh application for AEO and causing fresh verification as per laid down standards conditions should not be insisted upon as periodical post certification review indicate their continued adherence to the laid down guidelines.
4. The matter has been examined. In this regard, it is seen that as per the Board's guidelines, the post certification review is done on yearly basis for AEO status holders. Therefore, in order to reduce transaction cost and for ease of doing business, Board has decided that validity of AEO certificate shall be normally for a period of five year or for further period as extended by DGICCE, subject to yearly review of the same by AEO Programme Manager as this will obviate the necessity of filing fresh applications and causing fresh verifications after three years in respect of the AEO status holders.
5. Para 15.5 of Board Circular No. 28/2012-Customs dated 16.11.2012
6. Difficulty faced, if any, may be brought to the notice of the Board.

Yours faithfully

(Pawan Khetan)

OSD Cus-IV

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .