Review of entity based facilitation programmes viz. Accredited Client Programme (ACP) and Authorized Economic Operator (AEO) and programme- Revised Guidelines

Circular No.ES/ 54 /2016-17                                                        July 26, 2016

To:      Members of the Council

Sub: Review of entity based facilitation programmes viz. Accredited Client Programme (ACP) and Authorized Economic Operator (AEO) and programme- Revised Guidelines.

Dear Member,

This  is  to  inform  you  that  the  Central  Board  of  Excise  and  Customs(CBEC)  has  issued  Circular No. 33/2016- Customs dated 22^ndJuly,2016, revising the guidelines in Circular No. 42/ 2005 dated 24^th November, 2005 regarding Accredited Client Programme and Circular No. 28/2012- Customs dated 16^th November, 2012 regarding Authorized Economic Operator.

According to the revised guidelines of the Circular, CBEC has decided to merge the two facilitation schemes to form a three- tier AEO programme to enhance the scope and provide entities who have demonstrated strong internal control system and willingness to observe the laws.

The prominent features of the new programme are:-

1. Inclusion of Direct Port Delivery of imports to ensure just-in-time inventory management by manufacturers – clearance from wharf to warehouse.
2. Inclusion of Direct Port Entry for factory stuffed containers meant for export by AEOs.
3. Special focus on small and medium scale entities – any entity handling 25 import or export documents annually can become part of this programme.
4. Provision of Deferred Payment of duties – delinking duty payment and Customs clearance.
5. Mutual Recognition Agreements with other Customs Administrations.
6. Faster disbursal of drawback amount. 
7. Fast tracking of refunds and adjudications. 
8. Extension of facilitation to exports in addition to imports.
9. Self-certified copies of FTA / PTA origin related or any other certificates required for clearance would be accepted.
10. Request based on-site inspection /examination.
11. Paperless declarations with no supporting documents. 
12. Recognition by Partner Government Agencies and other Stakeholders as part of this programme.

Members are requested to make a note of the above Revised Guidelines.

Thanking you,

V.ANIL KUMAR
EXECUTIVE DIRECTOR