AEO Program
The AEO (Authorized Economic Operator) is a program created by the World Customs Organization (WCO) aimed at facilitating international trade and ensuring the security of operations. The implementation of the program is also provided for in the Trade Facilitation Agreement of the World Trade Organization (WTO).
Each country is responsible for developing its own legislation to implement the program, following WCO guidelines. In Brazil, the AEO is currently regulated by RFB Normative Instruction No. 2154/2023 and its subsequent amendments, as well as RFB Ordinance No. 435/2024.
The AEO Program is voluntary for importers, exporters, and other agents operating in foreign trade. It is a validation by the RFB of compliance with security requirements and Brazilian customs legislation.
The AEO certification has the following types: AEO Security (AEO-S), which establishes security criteria for operations and applies to all stakeholders; AEO Compliance (AEO-C), which involves compliance with tax and customs obligations and it applies to importers and exporters; and Integrated AEO (AEO-I), which consists of adhering to additional requirements imposed by regulatory agencies in import or export activities
Criteria
Common criteria for all types:
- admissibility
- background of compliance with the Brazilian legislation
- financial viability
- satisfactory commercial record-keeping system
- information security
- human resource security; and
- cooperation and communication
Criteria applicable to AEO-S:
- security vision, risk assessment, and improvement
- cargo security
- transport security
- physical security of facilities
- education, training, and awareness
- management of business partners; and
- crisis management and incident recovery
Criteria applicable to AEO-C:
- description and tariff classification of goods
- origin of goods
- foreign exchange aspects
- tax calculation basis
- exemptions, tax benefits, and suspensions
- indirect operations
- professional qualification; and
- customs risk management
Criteria for AEO-I: AEO-C / AEO-S + specific criteria of each regulatory agency.
Benefícios
Common benefits for all types:
- Publication of the AEO's name in the RFB website
- Permission to use the AEO brand
- Designation of a point of contact at the RFB
- Priority in future AEO certifications
- Priority treatment for the release of imported and exported cargo by the AEO according to the mode of transport
- Participation in formulating proposals for changes to legislation and procedures (AEO Forum); and
- Participation in seminars and training sessions
Benefits for AEO-S:
- Reduction in the percentage of export declarations selected for customs inspection channels
- Priority processing of export declarations
- Exemption from providing a guarantee for the granting of the special customs transit regime
- Priority access to customs facilities and in loading and unloading operations (carrier)
- Enjoying benefits and advantages granted in Mutual Recognition Agreements
Benefits for AEO-C:
- Decision in the consultation process on the tariff classification of goods within 40 days
- Exemption from providing a guarantee for the granting of the special customs regime of temporary admission for economic use
- Immediate execution of the selection for customs inspection channels
- Priority processing of import declarations selected for customs inspection
- Permission to register the import declaration before the arrival of the cargo in the customs territory
- Green channel in the case of temporary admission
AEO-I benefits: (depends on the regulatory agency)
- Simplification and streamlining of document and information requirements and physical inspections and examinations
- Priority in the analysis of licenses, permits, certificates, and other documents
- Expedited release of goods
- Deferred payment of fees
- Global or reduced guarantees; and
- Customs clearance at the certified operator's premises or another location authorized by the agency or public administration entity