Excise/Custom

Extension of validity of AEO certification to 30.09.2020

Extension of validity of AEO certification expired/expiring between 01.03.2020 and 30.09.2020 to 30.09.2020 for ease of renewal process

Circular No. 31/2020- Customs

F.No. D-20/DIC/AE0/16/2017
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Directorate of International Customs

New Delhi, June 2, 2020

All Pr. Chief Commissioner/ Chief Commissioner of Customs/Central Tax,
All Principal Director Generals/Director Generals of Directorate General
All Pr. Commissioner/ Commissioner of Customs/ Central Tax,
All Pr. ADG/ ADG of Directorates.

Madam/Sir,

Subject:- Extension of validity of AEO certification for ease of renewal process (Modification in Circular No. 27/2020 dated 02.06.2020) – reg.

1. Reference is drawn to Para 5.1 Circular No. 33/2016-Customs dated 22.07.2016 amended vide Para viii of Circular 03/2018-Customs dated 17.01.2018, which relates to Validity of AEO  Certificate”  and reads as-

“The validity of AEO certificate shall be three years for  AEO- T1 and AEO- T2, and five years for AEO-T3 and AEO-LO”

2. Representations have been received by the field formations regarding the difficulties being faced by the AEO entities in renewing their existing certifications owing to the national lockdown. References for extension has also been received from few entities as well.

3. Accordingly, the Board has decided to extend the validity of all the AEO certificates expired/expiring between 01.03.2020 and 30.09.2020 to 30.09.2020. except for those entities against which a negative report is received during this period. Accordingly, Circular No. 27/2020 dated 02.06.2020 stands modified as above.

4. Wide publicity may be given to this Circular by way of issuance of Trade/Public Notice. Difficulties, if any, in the implementation of this Circular may be brought to the notice of this office.

Yours faithfully

[Mamsh Kumar]
Joint Commissioner (DIC)

Download Circular Click Here >>

Share

Recent Posts

  • Income Tax

Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT

Penalty u/s 271B for unfilled column 40 in Form 3CD related to details regarding turnover, gross profit etc. for previous…

2 days ago
  • Income Tax

Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT

Merely rectifying computation without amending assessment order without notice to assessee does not nullify the entire assessment  - ITAT In…

6 days ago
  • Income Tax

Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT

Once assessee discharges primary onus of providing basic documents in support of the identity, genuineness and the creditworthiness it shifts…

6 days ago
  • Income Tax

Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII

CBDT has notified Cost Inflation Index for Financial Year / Tax Year 2026-27 CBDT has notified "384" as Cost Inflation…

7 days ago
  • Income Tax

Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment

Power of CIT(A) under section 251(1)(a) to remand case could be exercised only when the assessment is passed u/s 144…

1 week ago
  • ICAI

ICAI (Global Networking) Guidelines, 2025 kept in abeyance

ICAI (Global Networking) Guidelines, 2025 kept in abeyance In February 2026, ICAI had issued ICAI (Global Networking) Guidelines 2025 to…

1 week ago