TaxTMI 
TaxTMI 
Special measures to facilitate MSME for AEO T1 & T2 accreditation
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....certificates more available to MSMEs." 2. In line with the Prime Minister's Aatma Nirbhar Bharat Abhiyaan to support MSMEs against the challenges of the COVID-19 pandemic, CBIC has examined the difficulties faced by MSMEs while applying for AEO accreditation. Accordingly, the Board has decided to relax the entire gamut of compliance and security requirements for MSMEs. The relaxation has been carried out to ensure that the MSMEs are facilitated through rationalized compliance requirements (MSME Annexure 1 & 2) and minimum but effective security requirements (MSME Annexure 3). 3. Accordingly, the Board has decided to facilitate MSMEs by further relaxing the current accreditation process and reducing the compliance burden for their AEO accreditation. The procedural modifications/relaxations for AEO accreditation of MSMEs are as under. i. The eligibility requirement of handling a minimum of 25 documents during the last financial year has been relaxed to 10 documents, subject to handling at least 5 documents in each half-year period of the preceding financial year (Ref.: Para 3.1.7 of the Master Circular). ii. The requirement for the ....
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.... for AEO T2 is MSME Annexure 3 (Safety and Security Requirements). These annexures have been designed to fulfil the aspirations of simpler application procedure with reduced documentation requirement for AEO accreditation of MSMEs. 6. The Board Circular No. 33/2016- Customs dated 22/7/2016 as amended stands modified to the above extent. 7. Wide publicity may please be given to this Circular by way of issuance of Trade/Public Notice. 8. Difficulties faced, if any, in the implementation of this Circular may be brought to the notice of this office. Yours faithfully, (Manish Kumar) Joint Commissioner (DIC) Enclosure: As above. APPLICATION FORM FOR GRANT OF AEO T1 & T2 STATUS (for MSMEs) Note:- This form shall apply only to an applicant who has a valid MSME certificate from the line Ministry. Further, the approved MSME must ensure their continuous MSME status during the validity of its AEO certification, if granted. In case of break or revocation of the MSME status, the same shall be communicated to the Pr. Commissioner, DIC within 30 days, failing which, the AEO status shall be revoked and the entity shall be considered non-compl....
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....levant record keeping documentation (related to- sales & purchase orders, inventory management of warehouse and manufactured goods, shipping/transport document) to ascertain the complete trail and flow of goods. It should describe all the activities/ operations and role of the applicant and that of other business partners who are involved in the import-export supply chain in any manner. MSME Annexure - 2 (Legal, Managing Commercial Records. and Financial Solvency Compliance) The applicant is required to provide information in this prescribed format in terms of Para 3 (iv) of the Circular No. 54/2020 dated 15.12.2020. S. No. COMPLIANCE PARAMETER YES / NO REMARK 1. Whether there are any cases of infringement of Customs Laws by any of the following persons over the two financial years preceding the submission of the application: (i) the applicant; (ii) the person responsible in the applicant company for customs matters. If yes, please indicate the details of the cases. 2. Have you been issued an SCN by Customs or GST (erstwhile Central Excise and Service Tax) ....
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.... Note: The applicant should enclose appropriate documentary evidence in support of the above claims. MSME Annexure - 3 (Safety and Security Requirements) (applicable for MSMEs applying for AEO T2 only) The applicant is required to provide information in this prescribed format in terms of Para 3 (v) of the Circular No. 54/2020 dated 15.12.2020. S. No. PREMISES SECURITY YES/NO REMARK 1 Whether the building/premisesis fully secured against unlawful entry i.e. - (i) Adequate fencing, lighting, and security of the perimeter is maintained. (ii) Adequate procedure for issuance of lock & key by an authorized personnel is available. 2 Whether adequate procedures exist to check that only properly identified and authorized persons, vehicles and goods are permitted access? 3 Whether there are appropriate security systems for (i) access control (both into and within the premises). (ii) monitoring the movements/ processes within the premises. S.No. CARGO SECURITY ....