In line with global trend for facilitation of trade and lifting customs barriers, this initiative introduced by the National Export Plan, which is Brazil's Authorized Economic Operator Program, that aims at certifying companies whose logistics chains pose low levels of operational risks and comply with standards of excellence set forth by customs legislation.
This Program is ruled by Regulatory Instruction No. 1,598 issued by the Brazilian Federal Revenue Service on December 9, 2015. The AEO Program has the following principles:
- Public-Private Partnerships
- Risk Management
- International safety standards
- Legal compliance
- Emphasis on digital communication
The AEO Program seeks to encourage voluntary adhesion so that by 2019 all export and import declarations are filed by companies classified as AEO. The purpose of the Program is to integrate several participants in the trade logistics chain, such as exporters, importers, transportation and cargo agents, depositories of goods and products under customs control, port and airport operators and customs brokers.
The companies and participants identified as possible AEOs can enjoy benefits such as:
- The Brazilian Federal Revenue Services customs clearance units release AEOs from fulfilling formal requirements for qualifying for special customs regimes or already applied in areas already covered by certification proceedings.
- The AEO company may opt to enjoy the benefits and advantages of Mutual Recognition Agreements that the Brazilian Federal Revenue Service may sign with other customs authorities.
- Selection of channels for checking export and import customs clearances by AEOs.
- The Export and Import Declarations filed by AEOs, are processed on a priority basis.
- For sea shipments, the AEO importer may register the Import Declaration before the cargo arrives at the customs territory and apply the immediate parametrized selection.
The AEO scheme allows the certified operator under the following modalities:
- AEO – Security (OEA-S), according to safety criteria applied to the logistics chain of foreign trade transactions.
- AEO – Compliance (OEA-C), according to criteria for compliance with tax and customs liabilities.
- AEO - Full (OEA-F), according to the sum of AEO criteria – Security and AEO – Compliance.
The AEO program has the following requirements:
- Formalize certification requirements with the Digital Service Dossier supported by the AEO Certification Requirement, Self-Assessment Questionnaire and additional assessment report for AEO-C Level 2 and AEO-F types.
- Adhesion to the Electronic Tax Domicile and Digital Tax Bookkeeping.
- Evidence of tax compliance through federal tax clearance certification.
- Participation in activities that may be subject to AEO certification for at least 24 months, registration with CNPJ (National Register of Legal Entities) and payment of federal taxes for the same period; operations authorization issued by a specific control agency, as the case may be.
- Minimum three-year experience and approval under a qualification examination required by the Brazilian Federal Revenue Service Regulatory Instruction No. 1,209 of November 7, 2011 for customs clearance.
- Lack of denial of a request for AEO certification over the past six months.