Merger of ACP & AEO into Tier based AEO Programme

The Central Board of Excise & Customs has decided to merge the two facilitation schemes namely ACP and AEO into a combined three-tier AEO programme, and also enhance the scope of these programmes so as to provide further benefits to the entities who have demonstrated strong internal control system and willingness to comply with the laws administered by the Central Board of Excise and Customs vide Circular No. 33/2016-Customs, dated 22.07.2016. 

CBEC Circulars No. 42/2005 dated 24.11.2005 as amended regarding the ACP scheme and No. 28/2012-Customs dated 16.11.2012 regarding AEO programme stand superseded with issue of Circular No. 33/2016-Customs, dated 22.07.2016 (Tier Based Indian AEO Programme)

All the entities already certified under AEO Programme pursuant to Circular No 37/2011-Cus., dated 23.08.2011 and No. 28/2012-Customs dated 16.11.2012 has been accorded the status of AEO-T2 or AEO-LO, as the case may be, and are entitled to benefits as per this circular subject to their adherence to prescribed standards and guidelines issued in this regard.

All the existing ACP clients who have been granted ACP status in terms of the erstwhile ACP circulars and who continue to possess such status validly have been provisionally granted AEO-T1 Certificate by the AEO Programme Manager and thereafter, they are entitled for benefits of AEO-T1. They shall remain AEO-T1 certificate holders till the validity period mentioned in their ACP renewal /granting letter. Thereafter, they will have to follow renewal procedure as prescribed in this circular.

All such ACP clients shall have an opportunity to submit applications for grant of AEO Certificates in terms of this circular within 90 days of issue of this circular. In case, they are not found to be eligible for the AEO Certificates, they would no longer be entitled to the benefits of AEO-T1.