TaxTMI 
TaxTMI 
Benefits of an AEO Certificate
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....to the AEOs based on their categories would be as mentioned below: 4.1 Benefits for AEO-T1: i. They shall be accorded high level of facilitation in imports and export of their consignments, thereby ensuring shorter cargo release time. ii. Facility of Direct Port Delivery (DPD) of their import Containers and/ or Direct Port Entry (DPE) of their Export Containers would be available to them (depending on the volume of their Import/ Export trade in terms of number of containers). iii. ID cards to be granted to authorized personnel for hassle free entry to Custom Houses, CFSs and ICDs. iv. Wherever feasible, they will get separate space earmarked in Custodian's premises. v. In case they are required to furnish a Bank Guarantee, the qu....
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.... the purpose of grant of drawback, except in case of any specific information or intelligence(added by Circular No. 18/2017-Customs dated 29.05.2017). 4.2 Benefits for AEO-T2: The following benefits would be provided over and above the benefits offered in T1: i. They shall be accorded higher level of facilitation (as compared to AEO-T1 in imports and export of their consignments. ii. For Importers/Exporters not opting for DPD/DPE, seal verification/scrutiny of documents by Custom officers would be waived. Consignments would be given out of charge or let export order, as the case may be, without any scrutiny by the officers. iii. The containers selected for scanning will be scanned on priority, by giving front line of treatment. iv.....
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....Custom Houses will appoint a "Client Relationship Manger" (CRM) at the level of Deputy / Assistant Commissioner as a single point of interaction with them. The CRM would act as voice of the AEO within Customs in relation to legitimate concerns and issues of AEO and would assist in getting procedural and operational issues resolved by coordinating with different sections within Customs as well as other stakeholders. xv. The refund/Rebate of Customs/Central Excise duty and Service Tax would be granted within 45 days of the submission of complete documents. xvi. They will get trade facilitation by a foreign Customs administration with whom India enters into a Mutual Recognition Agreement/Arrangement. 4.3 Additional Benefit for AEO T1 & AEO ....
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....Customs/Central Excise duty and Service Tax would be granted within 30 days of the submission of complete documents. The comparable benefits available to AEO-T1, AEO-T2 (including MSMEs) and AEO-T3 are summarized in Table 34.1 below: Table 34.1: Comparable benefits available to AEO-T1, AEO-T2 (including MSMEs) and AEO-T3 S. No. Facility to be provided Benefits for AEO-T1 Benefits for AEO-T2 Benefits for AEO-T3 1 Accorded facilitation in import and export Consignments ensuring shorter cargo release time High Higher Highest 2 Facility of DPD/ DPE Available depending on volume Available Available 3 ID cards for hassle free entry to Custom Houses, CFSs and ICDs Yes Yes Yes 4 Separate space e....
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....owed 22 Access to consolidated import export data on ICEGATE -- Available Available 23 Facility of paperless declaration -- Available Available 24 Custom House Assistance -- Through Client Relationship Manager (CRM) Through Client Relationship Manager (CRM) 25 Trade facilitation by foreign customs administration (MRA) -- Yes Yes 26 Assessing / examining officer will rely on self certified documents -- -- Yes 27 Only Risk based intervention in case of other govt. agencies / departments -- -- Yes 28 Onsite inspection / examination -- -- On request available 4.5 Benefits for AEO-LO: The benefits available to different entities eligible to be qualif....