Extension of validity of AEO certification expired/expiring between 01.03.2020 and 31.05.2020 to 30.06.2020 for ease of renewal process
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,
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.
3. Accordingly, the Board has decided to extend the validity of all the AEO certificates expired/expiring between 01.03.2020 and 31.05.2020 to 30.06.2020. except for those entities against which a negative report is received during this period.
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)
ABCAUS Note:
Authorised Economic Operator Programme (AEO) is a programme under the aegis of the World Customs Organization (WCO) SAFE Framework of Standards to secure and facilitate Global Trade. The programme aims to enhance international supply chain security and facilitate movement of legitimate goods.
AEO is a voluntary programme. It enables Indian Customs to enhance and streamline cargo security through close cooperation with the principle stakeholders of the international supply chain viz. importers, exporters, logistics providers, custodians or terminal operators, custom brokers and warehouse operators. The Circular 33/2016 – Customs dated 22.07.2016 provides the statutory framework for the AEO programme.
Penalty u/s 271B for unfilled column 40 in Form 3CD related to details regarding turnover, gross profit etc. for previous…
Merely rectifying computation without amending assessment order without notice to assessee does not nullify the entire assessment - ITAT In…
Once assessee discharges primary onus of providing basic documents in support of the identity, genuineness and the creditworthiness it shifts…
CBDT has notified Cost Inflation Index for Financial Year / Tax Year 2026-27 CBDT has notified "384" as Cost Inflation…
Power of CIT(A) under section 251(1)(a) to remand case could be exercised only when the assessment is passed u/s 144…
ICAI (Global Networking) Guidelines, 2025 kept in abeyance In February 2026, ICAI had issued ICAI (Global Networking) Guidelines 2025 to…