Businesses interested in obtaining AEO certification must meet specific eligibility criteria and compliance requirements. Below is a comprehensive guide outlining the key conditions and steps for applying.

1. General Eligibility and Requirements

To qualify for AEO certification, businesses must:

✅ Understand Eligibility Criteria – Ensure a clear understanding of AEO requirements.
✅ Determine Business Type – Identify whether the entity is an exporter, importer, or logistics operator applying for accreditation.
✅ Be Directly Involved in Customs Processes – Only businesses engaged in customs-related activities can apply (e.g., banks, insurance firms, and consultants are not eligible).
✅ Ensure Firm-Wide Compliance – AEO certification applies to the entire business, not just specific departments or branches.

✅ Have an Established Presence in Bangladesh – Applicants must provide:

• Valid trade license
• VAT registration and income tax certificates
• Firm’s registration under relevant laws (Company Act 1994, Partnership Act 1932, etc.)
• Business premises blueprint and operational details
• Bank statements for the last three years
• Latest customs and VAT audit reports, if applicable
• Annual chartered accountant audit reports, if available

✅ Minimum Four Years of Business Experience – The company must demonstrate a track record of at least four years of continuous operation.
✅ No Outstanding Customs or VAT Dues – All pending dues must be cleared before applying.
✅ Meet Capital and Turnover Requirements:

• Companies (under the Company Act, 1994): Minimum BDT 30 crore authorized capital, BDT 10 crore paid-up capital, or annual turnover of BDT 10 crore over the last three years.
• Non-companies: Minimum BDT 10 crore capital and an annual turnover of at least BDT 5 crore over the last three years.
• Micro, Cottage & Small Enterprises: Must be registered under the Bangladesh Small and Cottage Industries Corporation Act, 2023 and handle at least 20 consignments annually for three years.
• Logistics Operators: No capital/turnover conditions but must prove handling of at least 500 import/export/transit consignments annually over the last three years.
• Importers/Exporters: Must show an average annual import/export volume of at least BDT 10 crore for the last three years.

✅ Use of Approved Digital Systems – Businesses must maintain records in NBR-approved software with customs access.
✅ Complete Self-Assessment Questionnaire (SAQ) – Fulfillment of additional qualifications outlined in the SAQ.

2. Legal Compliance Requirements

Applicants must maintain a clean compliance record, including:

✅ No Proven Customs or VAT Violations – No convictions for customs or VAT evasion in the past three years.
✅ No Major Allegations – No history of serious offenses (e.g., fraud, smuggling, false declarations) unless cleared by authorities.
✅ Minimal Fines – Any fines related to customs or VAT violations must be less than 1% of the total transaction value over the past three years.
✅ Affiliated Entities Must Be Compliant – No associated businesses should have customs or tax convictions.
✅ Internal Compliance Mechanisms – Businesses must have systems to detect and report irregularities to customs authorities.

3. Management of Business Records

Businesses must demonstrate effective management of financial, administrative, commercial, and transport records, including:

✅ Adherence to Accounting Standards – Maintain records in compliance with GAAP and IFRS.
✅ Robust Administrative Structure – Capable of managing customs, tax, and regulatory requirements.
✅ Proper Handling of Licenses and Permits – Efficient system for tracking and managing import/export licenses.
✅ Secure Document Retention – Implement measures to prevent the loss or manipulation of records.
✅ Clear Compliance Communication – Employees should be trained to identify and report compliance issues.
✅ Accuracy in Customs Declarations – A verification system must be in place to ensure error-free customs documentation.
✅ IT Security Measures – Secure digital systems to prevent unauthorized data access.
✅ Bank-Based Transactions – At least 70% of all financial transactions should be conducted through banks or mobile financial services.

4. Financial Solvency

To ensure financial stability, applicants must:

✅ Be Financially Solvent – Maintain financial solvency for at least three years before applying.
✅ Submit Solvency Certificates – Provide financial solvency certificates from banks and auditors.
✅ Declare No Outstanding Debts – Confirm that the company has no unpaid dues to customs authorities.

5. Security Requirements

Businesses must meet strict security standards to ensure supply chain integrity:

✅ Procedural Security

• Documented Security Policies – Internal manuals for security protocols.
• Secure Cargo Handling – Procedures for tracking shipments, including electronic seals.
• Supply Chain Integrity – Measures to prevent tampering or fraud.
• Accurate Cargo Documentation – Verification of manifests against shipments.
• Driver & Vehicle Identification – Proper checks before releasing goods.
• Incident Detection & Reporting – Systems in place to identify and report irregularities.

✅ Premises Security

• Controlled Access – Locked entry points, secure boundaries, and monitoring.
• Access Management – Identification measures for personnel and vehicles.
• Lighting & Surveillance – Security personnel and automated monitoring at entry/exit points.

✅ Cargo Security

• Authorized Handling Only – Restricted cargo access to verified personnel.
• Secure Storage Facilities – Cargo should be stored in monitored areas.
• Electronic Seal Use – Inspection and proper use of security seals on shipments.
• Tampering Prevention – Systems in place to detect and report unauthorized access.

✅ Vehicle Security

• Secure Transport Vehicles – Regular safety checks for all cargo vehicles.
• Driver Verification – Proper documentation and authentication before transport.

Ready to Apply?

If your business meets the above criteria, you can start the application process for AEO certification.

For more details, contact Bangladesh Customs today!

Customs Valuation and Internal Audit Commissionerate
35, Pioneer Road (Old National Board of Revenue Building), 1st & 2nd Floor, Shegunbagicha, Dhaka-1000.