Authorised Economic Operator (AEO) Certification is a reliable merchant program under the World Customs Organisation (WCO) safe structure implemented by the Indian Customs. It recognises businesses as reliable and safe participants in the international supply chain, providing benefits such as rapid customs withdrawal, low inspection, priority processing and international reliability.
In India, there are four categories of AEO Certification:
While the AEO T1 application can be filed online through the AEO portal, the application for T2, T3 and Lo needs to be presented manually at the Customs Office.
This article explains a complete list of documents required for AEO certification in India, including special provisions for MSMEs.
Read More: AEO Certificate for Importers
Types of Documents Required
- Common Document Set (mandatory for all applicants)
- Application Form / Annexures (tier-specific)
- Additional Supporting Documents (process, security, solvency)
A) Common Document Set
Every applicant must prepare the following documents to support the AEO application:
- IEC Certificate
- GST Registration Certificate
- MSME Certificate (if applicable)
- Certificate of Incorporation / Partnership Deed / LLP Agreement
- PAN Card Copy of the company
- Audited Balance Sheets, Profit & Loss Accounts, and Income Tax Returns for the last 3 financial years
- Declaration on Company Letterhead, confirming solvency, compliance with Customs laws, and that the company has not been prosecuted under Customs/Excise/Service Tax/GST Acts
- List of Import Items with HSN codes and country of origin
- List of Export Items with HSN codes and country of export
B) Application Forms / Annexures
Depending on the AEO Tier, different annexures are required:
- AEO-T1 → Annexure 1 & Annexure 2
- AEO-T2, AEO-T3, AEO-LO → Annexures A to E5
- AEO-T3 Only → Annexure F (additional)
- AEO-T1 (MSME) → MSME Annexure 1 & MSME Annexure 2 (simplified set)
- AEO-T2 (MSME) → MSME Annexures 1, 2 & 3 (simplified set)
C) Additional Supporting Documents
Apart from the forms and common documents, applicants must also provide:
- Import–Export Process Map of goods movement
- Site Plan of the registered office, branches, warehouse, and manufacturing units, including security features like CCTV, restricted entry/exit, storage areas, and fire exits
- Solvency Certificate issued by a scheduled bank, along with an undertaking & declaration
- Safety & Security SOPs covering:
- Cargo handling & storage
- Warehouse & physical security
- IT / Data security controls
- HR policies (employee background checks, visitor controls, etc.)
Tier-wise Document Requirements
| Tier | Application Form / Annexures | Common Documents | Additional Documents | MSME Relaxation |
| AEO-T1 | Annexure 1 & Annexure 2 | IEC, GST, MSME (if any), Incorporation, PAN, 3 yrs audited financials, Declaration, Import/Export HSN lists | Import–Export Process Map, Site Plan, Solvency Certificate with Undertaking & Declaration | MSME Annexure 1 & 2 with reduced documents |
| AEO-T2 | Annexures A to E5 | Same as above | Import–Export Process Map, Site Plan, Solvency Certificate, Detailed Safety & Security SOPs | MSME Annexures 1, 2 & 3 with reduced documents |
| AEO-T3 | Annexures A to E5 + Annexure F | Same as above | Import–Export Process Map, Advanced Safety & Security SOPs, Compliance Docs, Solvency Certificate | Not Applicable |
| AEO-LO (Logistics Operators) | Annexures A to E5 | Same as above | Logistics Process Flow Map, Warehouse/Security Layout, Solvency Certificate | Not Applicable |
Reduced Documentation for MSMEs
To encourage small businesses under the Aatma Nirbhar Bharat Yojana, the Indian Customs has introduced simplified documentation for MSMEs applying for AEO T1 & T2.
| Tier | Normal Applicant | MSME Applicant |
| AEO-T1 | Annexure 1 & 2 + Full Document Set | MSME Annexure 1 & 2 + Reduced Docs |
| AEO-T2 | Annexures A–E5 + Full Document Set | MSME Annexures 1, 2 & 3 + Reduced Docs |
| AEO-T3 | Annexures A–E5 + Annexure F + Full Set | Not Applicable |
| AEO-LO | Annexures A–E5 + Full Set | Not Applicable |
Why Proper Documentation Matters
- Ensures faster processing of the AEO application
- Demonstrates financial stability and compliance
- Minimises risk of rejection or delays
- Builds trust with Customs and international trade partners
Conclusion
Authorised Economic Operator (AEO) certification strengthens India’s trade ecosystem by identifying safe and compliant businesses. Documentary requirements, although detailed, ensure that only reliable institutions are certified.
For MSMEs, low documentation routes make certification more accessible and obtainable. With correct preparation – Audit Financial, Solvency Certificate, SOP and Safety Documents – Business AEOs can secure the situation and enjoy rapid, safe and smooth global business.
