During the preliminary scrutiny of AEO application, the following necessary supporting document / Standard Operating Procedure (SOPs) are to be enclosed with AEO application:
i. Duly filled and signed Annexure A
ii. Copy of IEC with annexures,
- Copy of PAN,
- Copy of GST,
- Copy of Certificate of Incorporation / Registration Certificate / ownership agreement
iii. The details of Process Map of import/export are not submitted as prescribed in Annexure-C.
iv. Details of all the Branches / Offices of the entity firm & their Site plan / SOP as prescribed in Annexure - D.
v. Duly filled and signed Annexure E.1
vi. General Compliance
- List of Directors and Company Secretary.
- Cancelled Cheque /Bank Statement
- List of B/Es or S/Bs in the past financial year.
- Balance Sheet/Annual Reports for Last three financial year.
vii. Duly filled Annexure E.2 with details of legal compliance
viii. SOP for Legal Compliance demonstrating: (E.2.v)
- Procedures in place to identify and disclose any irregularities or errors to the Customs authorities or, where appropriate, other regulatory bodies.
- Taken appropriate remedial action when irregularities or errors are identified.
ix. Duly filled Annexure E.4 with details of solvency.
x. Financial Solvency
- Solvency Certificate from the Statutory Auditor or from CA for last three years.
- Undertaking regarding Solvency of the Entity for last three years.
xi. Duly filled Annexure E.3 with details and following documents.
i. Documented Process / SOP for Maintenance and Archiving of records. E.3.d
ii. Document related to Accounting Standards/Principles, or Annual Report E.3.a
iii. Organization Chart/ Administrative setup corresponding to type/size of Business E.3.b
iv. SOP/documented process for handling of licences and authorizations E.3.c
v. SOP/documented process for verifying accuracy of Customs declaration E.3.f
vi. SOP in respect of Information technology security and safety measures in place E.3.g
vii. SOP/Documented process in respect of employee training and awareness to tackle compliance difficulties and make contacts with Customs Authorities E.3.e
If approved the above marked deficiencies may be intimated to the applicant via e-mail for submission of required documents and further processing of the application.
In case application is for AEO-T2 / AEO-LO then also enclose following:-
viii. The details of Security Plan are not submitted as prescribed in Annexure - B.
ix. SOP for Cargo Security. It may cover safety and security of the cargo during packing, storage, 7 points inspection of containers, sealing with PAC/ISO 17712 seals, etc.
x. SOP for Procedural Security which are related to the procedures of Cargo Movement, Documents Management, Record Management.
xi. SOP for Conveyance Security. It may cover integrity and security of conveyance used for transportation of cargo, pre-determined route follow, random route check, etc.
xii. SOP for Premises Security.
xiii. SOP for Personnel Security. It may cover recruitment / termination, antecedent verification, types of employees i.e. permanent / contractual / hired, etc.
xiv. Details of outsourced activities like Housekeeping, Security etc and copy of contracts of these service providers.
xv. SOP related to Business Partner Security. Further, details of the Business Partners, Transporters and Freight Forwarders who handle / clear the Cargo of export / import and copies of contracts of these Business Partners.
xvi. KYC norms and its SOP. Sample copy of records maintained for KYC norms.
xvii. Write up on IT functioning and data security. SOP for document storage in 'Hard copy' and data storage server and backups.
These above listed documents / SOPs is requested to be submitted to customs office to process AEO application. If required, you may contact on +91 836 956 3294 or write on mail@localkonnect.com for any query/ information.
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