https://www.taxtmi.com/circulars?id=62550 The document merges ACP and earlier AEO schemes into a unified multi-tier AEO programme (AEO-T1, AEO-T2, AEO-T3; AEO-LO for other operators) that grants staged facilitation-DPD/DPE, deferred duty payment, paperless declarations, prioritized examinations/refunds, faster drawback, mutual recognition and partner-agency recognition-subject to eligibility on legal compliance, record-keeping, financial solvency and detailed safety and security requirements; applies MSME-friendly thresholds (25 documents), prescribes application annexures, physical verification for higher tiers, transition rules for existing ACP/AEO holders, validity/renewal periods, risk-based audits, and administrative suspension/downgrade/revocation mechanisms. en-us Sat, 10 Aug 2019 00:00:00 +0530 Fri, 20 Sep 2019 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62550 The document merges ACP and earlier AEO schemes into a unified multi-tier AEO programme (AEO-T1, AEO-T2, AEO-T3; AEO-LO for other operators) that grants staged facilitation-DPD/DPE, deferred duty payment, paperless declarations, prioritized examinations/refunds, faster drawback, mutual recognition and partner-agency recognition-subject to eligibility on legal compliance, record-keeping, financial solvency and detailed safety and security requirements; applies MSME-friendly thresholds (25 documents), prescribes application annexures, physical verification for higher tiers, transition rules for existing ACP/AEO holders, validity/renewal periods, risk-based audits, and administrative suspension/downgrade/revocation mechanisms. Circulars Customs Sat, 10 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62550