Authorized Economic Operator (AEO) certification is one of the most valuable recognitions for businesses involved in international trade. The CBIC AEO program in India was released under the program, it increases reliability, ensures rapid customs withdrawal, and improves global supply chain security.
However, the success of the AEO app depends largely on the readiness of the document. Missing or incomplete paperwork may delay approval or even rejection. The blog provides a step-by-step AEO certification document checklist, which covers everything from infrastructure documents to AEO-T2, AEO-T3, and advanced attachment required for logistics operators (AEO-Lo).
General Documents Required for AEO Certification (All Categories)
Regardless of whether you are applying for AEO-T1, T2, T3, or LO, certain documents are mandatory.
| Document | Purpose | Tips to Prepare |
| Importer-Exporter Code (IEC) Certificate | Establishes you as a legal importer/exporter in India. | Ensure IEC matches your company name, PAN, and GST records. |
| GST Registration Certificate | Confirms GST compliance and tax registration. | GSTIN must match across invoices, customs documents, and application forms. |
| PAN Card (Company/Entity PAN) | Required for linking financial and tax records. | Use the company’s PAN; ensure spelling consistency. |
| Certificate of Incorporation / Company Registration | Proof of legal entity formation. | Include MoA, AoA, LLP Agreement, or Partnership Deed. |
| Audited Financial Statements (last 3 years) | Shows financial stability & solvency. | Attach Balance Sheet, P&L, Auditor’s Report, Notes to Accounts. |
| MSME Certificate (if applicable) | Allows relaxations for MSMEs in the AEO programme. | Ensure validity; attach to the application for special benefits. |
| Customs Transaction History (Shipping Bills, Bills of Entry) | Proves active involvement in trade. | Minimum 25 import/export documents per year. |
| Premises Details (Site Plan, Address Proof) | Required for site verification and security assessment. | Attach rent/lease agreements, utility bills, and warehouse layout. |
| Contact & Key Personnel List | Identifies compliance officers and security managers. | Provide updated email, phone numbers, and designations. |
Also read: AEO Audit Preparation Dos and Don’ts
AEO-T1 Certification Documents
The AEO-T1 category is the entry-level certificate, mainly document-based with minimal site verification.
Checklist for AEO-T1:
- IEC, GST, PAN, and Incorporation Certificate
- Audited financials (3 years)
- Customs transaction proof (shipping bills, bills of entry)
- Self-declaration of compliance (no fraud/penalties)
- MSME certificate (optional for relaxations)
- Annexure A – Application Form (basic details)
- Annexure C – Process Map
Tip: Since AEO-T1 requires fewer documents, MSMEs and first-time applicants often begin here and later upgrade to T2 or T3.
AEO-T2 Certification Documents
AEO-T2 involves more detailed verification, including site visits and evaluation of internal controls.
Checklist for AEO-T2:
- All documents required for AEO-T1
- Annexure A – Application form
- Annexure B – Security & Safety Requirements
- Annexure C – Process Map with record-keeping details
- Annexure D – Site Plan of Business Premises
- Annexure E1–E5 (Compliance Annexures) covering:
- E1: General Compliance
- E2: Legal Compliance
- E3: Record Management
- E4: Financial Solvency Certificate (from Auditor/Banker)
- E5: Safety & Security Procedures (personnel, IT, physical access control)
Tip: Most delays in AEO-T2 occur due to incomplete Annexure E documents. Have an internal compliance team or consultant prepare these carefully.
AEO-T3 Certification Documents
AEO-T3 is the highest-level certification, granted to entities with proven compliance under AEO-T2.
Checklist for AEO-T3:
- All documents required for AEO-T2
- Annexure F – Business Partner Security Assessment (vendors, suppliers, transporters)
- Evidence of international trade compliance excellence
- Record of at least two years of clean AEO-T2 status
Tip: AEO-T3 holders gain maximum benefits, including global recognition through Mutual Recognition Arrangements (MRA).
AEO-LO (Logistics Operator) Documents
This applies to Customs Brokers, Freight Forwarders, Carriers, Terminal Operators, and Warehouse Operators.
Checklist for AEO-LO:
- IEC, GST, PAN, and Incorporation Certificate
- Financial statements (3 years)
- Registration/license from DGFT, Port Authorities, or DGCA (where applicable)
- Proof of operational infrastructure (warehouses, offices, fleets)
- Safety & security manuals (cargo handling, transport, IT security)
- Annexure B, D, E1–E5 specific to logistics operations
Tip: Logistics Operators are often scrutinised for cargo security and IT system integrity—ensure surveillance, access control, and tracking systems are well-documented.
Renewal Documents for AEO Certification
AEO Certificates are valid for 3 years (T1/LO) and 5 years (T2/T3). Renewal requires:
- Updated audited financials
- Latest customs transaction records
- Proof of continued compliance (no major violations)
- Updated Annexures (especially E-series for compliance & security)
- Renewal application filed 90 days before expiry
MSME Relaxations in Document Requirements
MSME applicants enjoy simplified documentation under CBIC guidelines:
- Fewer annexures required for AEO-T1/T2
- Faster processing timelines
- Reduced site verification requirements
Tip: MSMEs should leverage this to gain AEO status early, boosting their credibility in global trade.
Common Mistakes in AEO Documentation
- Inconsistent details across IEC, GST, and PAN records.
- Missing financial solvency certificate in Annexure E4.
- Poor-quality scanned copies of documents.
- Ignoring contingent liabilities in financial disclosures.
- Not updating Annexure C (process flow) when business operations change.
FAQs
What are the documents required for AEO certification in India?
IEC, GST, PAN, incorporation certificate, financial statements, customs transactions record, and attachment (A-F).
Is the GST Certificate AEO mandatory for the application?
Yes, GST registration is mandatory as evidence of compliance.
What are the attachments required for AEO-T2 and T3?
A, B, C, D, and E1 -E5 for T2. For T3, attachment F is also necessary.
What documents are required for the renewal of an AEO certificate?
Updated financial, transaction records, compliance certificates, and renewed attachments, at least 90 days before the expiration.
Conclusion
Preparation of a complete AEO certification document ensures rapid approval and smooth verification. Whether you are applying for AEO-T1, T2, T3, or AEO-Lo, the document is the key to avoiding delay.
