E.1

Compliance

Yes

No

Remarks

(a) 

Whether having Customs and/ or other Departments’ license/ certificate with respect to category of AEO application?
Copy of the same may be provided.

(b) 

Whether having other Customs, Central Excise, Service Tax and other Department’s licenses/ registration/ certificates?
If yes, copies of these may be provided.

(c)

Type of business entity:
Whether Proprietorship Firm, Partnership Firm, Public or Private Limited Company etc.?
Copy of the concerned registration etc. may be provided.

(d)

Whether your entity is established in India?
If yes, please provide evidence in Remarks column which may include:
(iv) A certificate of registration issued by the Registrar of Companies.
(v) Type of business entity, whether Proprietorship Firm, Partnership Firm, Public or Private Limited Company and in that case the details of the Proprietor, Partners and Directors as the case may be should be provided along with the details of Company Secretary.
(vi) Details of places/locations where goods are being handled, e.g. loading,  unloading,  storage  etc.,  in  the  course  of  supply  to/from international supply chain.
(vii) Proof that the business has its own accounts.

(e)

Whether your entity has business activities for at least three financial years preceding the date of application?

(f)

Whether you have filed or handled at least 25 documents i.e. Bills of Entry or Shipping bills, with the Customs Authorities during the last financial year.
A summary sheet may be provided.

(g)

Whether the applicant has ever been convicted of a criminal offence? If so complete details of the same should be submitted.

E.2

Compliance

Yes

No

Remarks

(a)

Whether there is any cases of infringement of Customs Laws by any of the following persons over the three financial years preceding the submission of the application:
(i) the applicant;
(ii) the person in charge of the applicant company or exercising control over its management;
(iii) the person responsible in the applicant company for customs matters.
If yes, please indicate the details of the cases. Further, submit details related to volume of the customs related operations in ‘Remarks’ column.

¹[(b1):]

¹[(b2):]

^[helldodold[(b)]^helldod]

¹[Have any SCNs been issued against you during last 3 F.Y.' If yes, please indicate the details in 'Remarks' column.

Whether any SCN has been issued during last three financial years involving fraud, forgery, outright smuggling, clandestine removal of excisable goods orcases where Service Tax has been collected from customers but not deposited to the Government. If yes, please indicate the details in 'Remarks' column.]

^[helldodold[Whether any SCN has been issued during last three financial years involving fraud, forgery, outright smuggling, clandestine removal of excisable goods or cases where Service Tax has been collected from customers but not deposited to the Government. If yes, please indicate the details in ‘Remarks’ column.]^helldod]

(c)

Whether there is any case against you wherein prosecution has been launched?

If yes, please indicate the details in ‘Remarks’ column.

(d)

i. What is the amount of disputed duty demanded or recovery of drawback paid in excess or sought to be denied, in all the SCNs issued under the Customs Act,1962 during the last three financial years?
ii. What is the total duty paid and drawback claimed during the preceding three financial years?
iii. What is the ratio of the disputed duty amount involved in the Show Cause Notices (SCNs) to the total duty paid/ drawback claimed during the preceding three years?

(e)

i. Whether procedures are in place to identify and disclose any irregularities or errors to the Customs authorities or, where appropriate, other regulatory bodies? If yes, enclose evidence in support of this.
ii. Whether system is in place to take appropriate remedial action when irregularities or errors are identified? If yes, enclose evidence in support of this.

E.3

Compliance

Yes

No

Remarks

(a)

Whether maintaining an accounting system consistent with Generally Accepted Accounting Principles (GAAP) / International Financial Reporting Standards (IFRS) which facilitates audit-based Customs control?

(b)

Whether there is an administrative set up which corresponds to the type and size of Business and which is suitable for the management of the flow of goods, and have internal controls capable of detecting illegal or irregular transactions?

(c)

Wherever applicable, have satisfactory procedures in place for the handling of licenses and authorizations connected to export/import?

(d)

Whether having satisfactory procedures in place for archiving of the company’s records and information, and also for protection against the loss of information?

(e)

Whether there is a system to ensure that employees are made aware of the need to inform the Customs authorities whenever compliance difficulties are discovered and establish suitable contacts to inform the Customs authorities of such occurrences?

(f)

Whether there is a satisfactory procedure for verifying the accuracy of Customs declarations?

(g)

Whether there is an appropriate information technology security measures to protect the applicant’s computer system from unauthorized intrusion and to secure the applicant’s documentation?

E.4

Compliance

Yes

No

Remarks

(a)

Whether the applicant has been financially solvent during the three financial years preceding the date of application? (Solvency would generally be defined as good financial standing that is sufficient to fulfill the commitments of the applicant including ability to pay duties)
Please attach Balance Sheets for last three Financial Years.

(b)

Whether, where required, the accounts have been filed with Registrar of Companies within the time limits laid down by law?

(c)

Whether, where applicable, audit qualifications or comments in the annual accounts about the continuation of the business as a going concern?

(d)

Whether there are any contingent liabilities or provisions?

(e)

Whether the net current assets are positive?

(f)

Whether the entity has been defaulted in payment of due taxes during the past three years?

(g)

¹['Whether there is solvency certificate issued by the Statutory Auditoror Independent reputed Charter Accountant 'Provide the copy of the same']
^[helldodold[Whether there is solvency certificate issued by the Statutory Auditor?If yes, provide the copy.]^helldod]

(h)

Whether the business entity is currently listed as insolvent, or in liquidation or bankruptcy?

E.5.1

Procedural Security

Yes

No

Remarks

(a)

i. Whether there is a security policy and procedure manual which contains detailed guidelines on procedures to be followed to preserve the integrity of the cargo while in its custody, loading and unloading from transport conveyance and during transport?
ii. Whether there is any laid down procedures and manual which stipulates how seals are to be controlled and affixed to cargo and transport conveyances?

(b)

Whether security measures are in place to ensure the integrity and security ofprocesses relevant to the transportation, handling, and storage of cargo inthe supply chai

(c)

Whether there is proper documentation of management procedure in place to ensure that all documentation used in the clearing of cargo is legible, complete, accurate and protected against the exchange, loss of introduction of erroneous information?

(d)

Whether there is a procedure in place to ensure that information received from business partners is reported accurately and timely as well as declared in the time limit regulated by Customs?

(e)

Whether procedure are in place to ensure that:

a. Import / Export cargo are reconciled against the information on the bill of lading?
b. The weights, labels, marks and piece count of the import/export cargo are accurately indicated?
c. Import/export cargo are verified against purchase/delivery orders?
d. Drivers delivering or receiving cargo are positively identified before cargo is received or released?

E.5.2

Premises Security:

Yes

No

Remarks

(a)

Whether building is fully secured against unlawful entry?

(b)

Whether all external and internal gates, fences and windows are fully secured with locking devices or alternative access monitoring or control measures?

(c)

Whether the issuance of locks and keys is controlled by management or authorised personnel only?

(d)

Whether adequate internal and external lighting have been provided especially for entrances and exits, cargo handling and storage areas, fence lines and parking areas?

(e)

Whether gates through which vehicles and/or personnel enter/exit have been manned, monitored or otherwise controlled?

(f)

Whether vehicles accessing restricted areas are parked in approved area and their license plate numbers furnished to Customs upon request?

(g)

Whether only properly identified and authorized persons, vehicles and goods are permitted access?

(h)

Whether access to document or cargo storage areas is restricted?

(i)

Whether there are appropriate security systems for access control?

(j)

Whether restricted areas have been clearly identified?

(k)

Whether the integrity of structures and systems is periodically inspected?

(l)

Whether perimeter fencing exists for enclosing the areas around cargo handling and storage facilities?

(m)

Whether interior fencing exists within a cargo handling structure to segregate domestic, international, high value and hazardous cargo.

(n)

Whether the number of gates is kept to the minimum necessary for proper access and safety?

(o)

Whether unauthorized vehicles are prohibited from parking in or adjacent to cargo handling and storage areas?

E.5.3

Cargo Security:

Yes

No

Remarks

(a)

Whether only properly identified and authorized persons have access to the cargo?

(b)

Whether integrity of cargo is ensured by permanent monitoring or keeping in a safe, locked area?

(c)

Whether all seals meet the current PAS / ISO 17712 standards for high security seals especially with maritime containerized cargo?

(d)

In cases of air consignments/courier consignments where it is not possible to procure and use PAS / ISO 17712 seals, whether any international seal compatible with standards of PAS/ISO 17712 is being used?

(e)

Whether the integrity of container seals are being checked by the authorized person by following the procedure prescribed in the security policy manual?

(f)

Whether only authorised personnel distribute container seals and safeguard their appropriate and legitimate use?

(g)

Whether the seven-point inspection process is carried out in respect of containers before stuffing of cargo therein? (These seven points include: Front wall, Left side, Right side, Floor, Ceiling/Roof, Inside/outside doors, Outside/undercarriage.)

(h)

Whether it is possible to deliver goods to an Unsupervised area?

(i)

Whether appropriate procedures have been laid down on measures to be taken when an unauthorized access or tampering is discovered.

(j)

Whether goods are uniformly marked or stored in designated areas only?

(k)

Whether appropriate procedures exist to weigh / tally the goods and compare them against transport documents, purchase/sales orders and Customs papers?

(l)

Whether internal control procedures exist to deal with situations when any discrepancies and/or irregularities are discovered?

E.5.4

Conveyance Security

Yes

No

Remarks

(a)

Whether, to the extent possible, all conveyances used for the transportation of cargo within the supply chain are capable of being effectively secured?

(b)

Whether, to the extent possible, all operators of conveyances used for transport of cargo are trained to maintain the security of the conveyance and the cargo at all times while in its custody?

(c)

Whether all operators are required to report actual or suspicious incident to designated security department staff of the applicant company as well as to maintain records of these reports, which should be available to the AEO Programme Team and the Customs?

(d)

Whether potential places of concealment of illegal goods on conveyances are regularly inspected? (Such places include all internal and external compartments & panels.)

(e)

Whether the transporters are required to maintain the conveyance integrity while it is en route transporting cargo to export/import points or import/transit containers by utilizing a tracking and monitoring activity log or records?

(f)

Whether pre-determined routes are identified by the dispatcher?

(g)

Whether procedures are in place for random route checks, and for documenting and verifying the length of time between the loading point/trailer pickup and the delivery destinations?

(h)

Whether there is a system to ensure that the drivers notify the dispatcher of any route delays due to weather, traffic and/or rerouting?

(i)

Whether the management of transporters is required to perform a documented, periodic and random verification process to ensure that the logs are maintained and conveyance tracking and monitoring procedures are being followed and enforced?

E.5.5

Personnel security:

Yes

No

Remarks

(a)

Whether all reasonable precautions have been taken when recruiting new staff to verify that they are not previously convicted of security-related, Customs or other criminal offences?

(b)

Whether periodic background checks are conducted on employees working in security sensitive positions?

(c)

Whether employee identification procedures require all employees to carry proper identification that uniquely identifies the employee and organisation?

(d)

Whether procedures are in place to identify, record and deal with unauthorized or unidentified persons, such as photo identification and sign-in registers for visitors etc at all points of entry?

(e)

Whether procedures are in place to expeditiously remove identification and access to premises and information for employees whose employment is terminated?

Yes

No

Remarks

(a)

(b)

(c)

(i) Contractual document
(ii) A completed self-assessment security questionnaire from the applicant.
(iii) A written statement from the business partner demonstrating their compliance with AEO security criteria.
(iv) Senior business partner officer attesting to compliance.
(iv) Documents from the business partners demonstrating their compliance with and equivalent and accredited security program administered by a foreign Customs authority.

(d)

E.5.7

Security Training and Threat Awareness

Yes

No

Remarks

(a)

Whether the applicant has established and maintained a threat awareness program for employees to foster awareness of the threat at each point in the supply chain?

(b)

Whether employees of the applicant are aware of the procedures which are in place to address a situation and how to report it?

(c)

Whether specific trainings are offered to assist employees for maintaining cargo integrity, recognizing internal conspiracies and protecting access controls?

(d)

Whether supply chain security trainings of employees include the following items?

1. Security policy of the company.
2. Potential risk to internal security of the company.
3. Maintaining cargo security.
4.Access control measures of the company.
5.Identifying and reporting suspicious cargo and personnel.
6. Conveyance management and cargo security for conveyance management personnel.

(e)

Whether the records of security training are maintained and are available for verification by the AEO Programme team and Customs.