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    <description>Amendments decentralise AEO application processing, designating the Commissioner, Directorate of International Customs as AEO Programme Manager and requiring submission to jurisdictional Chief Commissioners with a copy to the Manager. AEOs may apply for Advance Authorisation on self-declaration where SION/ad hoc norms are absent or additional inputs are used. Financial eligibility requires solvency for the prior three years; T1/T2 may submit auditor or independent CA solvency certificates while T3/LO (and T2 under review) require statutory auditor certificates. AEO validity is three years for T1/T2 and five years for T3/LO.</description>
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