TaxTMI 
TaxTMI 
TaxTMI 
Special measures to facilitate MSME for AEO T1 & T2 accreditation
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....ine 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 applicant to have "business activities for at least three financial years preceding ....
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....cedure 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-compliant on account of wilful suppression of information for the next one year from the end of the validity of its AEO certification. MSME Annexure - 1 (General Compliance) The applicant is required to ....
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....re 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) authorities in last two financial years? If yes, kindly bring out: 1. Brief of the breach including the provision invoked in the SCN. 2. Whether SCN has been adjudicated? If Yes, bring out the decision of the order. 3. Whether there is any case against you wherein prosecution has been launched? 3. Provide the break-up of contingent liability of last two financial years. If any contingent liability pertains to Customs or GST(erstwhile Central Excise and Service Tax) provide the brief of such liability 4(i). Provide procedures for administering of licence, authorizations connected to exports/imports 4 (ii). Provide procedures for administering the commercial records connected to exports/imports 4 (iii). Do you deal in goods subject to Anti-dumping duties, Safeguard duties ....
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....nd authorized persons. (ii) permanent monitoring and keeping in a safe, locked area. (iii) adequate monitoring and documentation of movement of car o within the premises. 2 Whether all consignments are secured by the use of any high security seals/e-seals and whether such seals are being maintained, distributed and checked by an authorized personnel of the company and verifiable record of the same is being maintained? 3 Whether appropriate procedures exist to (i) weigh / tally the goods and compare them against transport documents, purchase/ sales orders and Customs papers. (ii) deal with situations when any discrepancies and/or irre ularities are discovered. S.No. CONVEYANCE SECURITY YES / NO REMARK 1. Whether, to the extent possible, all conveyances used for the transportation of cargo within the supply chain are (i) capable of being effectively secured. (ii) driven by drivers having proper identification and training 2 Whether the seven-point inspection process is carried out in respect of containers before stuffing of cargo therein. Also, whether potential places of concealment of illegal goods on conveyances are regularly inspected. (preferably under ....