TaxTMI 
TaxTMI 
Special measures to facilitate MSME for AEO T1 & T2 accreditation
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....lity conditions and criteria under paras 3.3 and 3.5 with a view to make the above AEO 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 or 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 I & 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 of at least 5 documents in each half- year period of the preceding financial year (Ref.: P....
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....Compliance). Further, the third annexure 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. Difficulty, if any, faced in the implementation of this Public Notice may be brought to the notice of the undersigned. 8. Action to be taken in terms of decisions conveyed in this Public Notice should be considered as Standing Order for the purpose of officers. (Dr. K.VENKAT RAM REDDY) COMMISSIONER ============= Document 1 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 b....
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.... 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. 1. 2. 3. 4 (i). 4 (ii). 4 (iii). 5. COMPLIANCE PARAMETER 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 companyfor customs matters. If yes, please indicate the details of the cases. 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? Provide the break-up of contingent liability of last t....
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....e procedures exist to check that only properly identified and authorized persons, vehicles and goods are permitted access? Whether there are appropriate security systems for (i) access control (both into and within the premises). (ii) monitoring the movements/processes within the premises. YES/NO REMARK S.No. 1 2 3 CARGO SECURITY Whether goods are uniformly marked or stored in designated areas only and its integrity maintained by - (i) restricting access to only properly identified and authorized persons. (ii) permanent monitoring and keeping in a safe, locked area. (iii) adequate monitoring and documentation of movement of cargo within the premises. 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? 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/o....