AEO India — AEO T2 (Tier Detail)

Benefits

What you get at T2

AEO-T2 provides enhanced facilitation, priority Customs processing, reduced compliance touchpoints and additional financial and procedural benefits.

Higher Facilitation Level

A higher level of facilitation than AEO-T1 is provided for import and export consignments, helping reduce cargo release time.

Direct Port Delivery / Entry

Direct Port Delivery (DPD) for eligible import containers and Direct Port Entry (DPE) for eligible export containers, subject to trade volume.

Authorised Personnel ID Cards

ID cards for authorised personnel enable hassle-free entry to Custom Houses, CFSs and ICDs.

Dedicated Space at Terminals

Separate space may be earmarked at custodian premises wherever operationally feasible.

Further Reduced Bank Guarantee

Bank Guarantee requirement is reduced to 25% of the amount applicable to a non-AEO entity, subject to prescribed exceptions.

MSME Bank Guarantee Benefit

For eligible MSME AEO-T2 entities, the Bank Guarantee requirement is further reduced to 10% of the amount applicable to a non-AEO entity.

Time-Bound Investigations

Customs, Central Excise and Service Tax investigations are targeted for completion within six to nine months, as far as possible.

Faster Dispute Resolution

Adjudication of Customs, Central Excise and Service Tax disputes is targeted for completion within six months, as far as possible.

Waiver of Seal and Document Scrutiny

For consignments not using DPD/DPE, seal verification and document scrutiny by Customs officers are waived, subject to risk parameters.

Priority Container Scanning

Containers selected for scanning receive front-of-line priority.

Deferred Duty Payment

Eligible AEO-T2 importers can avail the notified facility for deferred payment of Customs duty.

Priority Assessment and Examination

Bills of Entry and Shipping Bills selected for assessment or examination are processed on priority.

Faster SVB Proceedings

Special Valuation Branch proceedings for related-party imports receive time-bound and priority handling.

MRP Stickering at Own Premises

MRP labels may be affixed at the AEO’s own premises in accordance with the prescribed procedure.

Reduced Audit Frequency

No routine transactional PCA; on-site PCA is undertaken on a risk basis, ordinarily not more than once in three years.

Dedicated Client Relationship Manager

A Deputy/Assistant Commissioner-level CRM acts as the single point of contact for procedural and operational issues.

Faster Refunds and Rebates

Complete refund or rebate claims are targeted for disposal within 45 days.

International MRA Facilitation

AEOs can receive trade facilitation from partner Customs administrations under applicable Mutual Recognition Agreements or Arrangements.

24x7 Clearance without MOT Charges

Clearance can be requested round the clock at sea ports and airports without payment of Merchant Overtime charges.

Automated Out of Charge

Eligible for Automated Out of Charge, where there is no requirement of CCR verification.

Examination at the Bonded Warehouse

Eligible for examination of a certain category of goods in their customs bonded warehouse.