Welcome To Dwarkadhish Overseas Private Limited
DGFT, Customs and Export Compliance Support Across India
AEO Certification Services for Importers and Exporters in India
Become a recognised and trusted participant in the international supply chain with professional assistance for AEO-T1, AEO-T2, AEO-T3 and AEO-LO certification.
Dwarkadhish Overseas assists with the eligibility assessment, compliance gap analysis, documentation, process maps, site plans, SOPs, security controls, application filing, query response and the physical-verification preparation.
Eligibility
Who Can Apply for AEO Certification?
Businesses involved in the international supply chain and undertaking Customs-related activities in India may apply. An AEO certificate for exporters and an AEO certificate for importers is available to eligible businesses that meet the applicable requirements.
Eligible categories can include:
Exporters
Importers
Manufacturer exporters
Merchant exporters
Logistics service providers
Freight forwarders
Carriers and airlines
Custodians
Terminal operators
Customs Brokers
Warehouse operators
Port operators
Authorised couriers
Other eligible supply-chain participants
Entities that do not undertake Customs-related work are generally not eligible merely because they provide finance, insurance or consultancy services to exporters or importers.
What Is AEO Certification?
AEO stands for Authorised Economic Operator. The Indian AEO Programme is a voluntary Customs compliance and supply-chain security programme implemented by the Central Board of Indirect Taxes and Customs. It is designed for businesses participating in the international movement of goods that demonstrate reliable Customs compliance, effective internal controls, financial solvency and, for the applicable higher tiers, adequate supply-chain safety and security. The programme is aligned with the World Customs Organization’s SAFE Framework and is intended to provide compliant businesses with faster Customs processing, simplified procedures and recognised trusted-trader status
Is AEO Certification Mandatory?
No. AEO certification is voluntary. An eligible exporter, importer or logistics participant may apply when the operational and commercial benefits justify the documentation, compliance and security requirements involved. The certificate is issued to the legal entity that applies. It does not automatically extend to other companies in the same group, and the application should cover all relevant activities and locations of that legal entity involved in the international supply chain.
Types
Types of AEO Certification
Indian Customs provides three AEO tiers for importers and exporters:
AEO-T1
AEO-T2
AEO-T3
A separate AEO-LO category applies to eligible logistics operators and other supply-chain participants who are not applying as importers or exporters.
- Category
- Suitable for
- Verification level
- AEO-T1
- Importers and exporters
- Primarily documentation and compliance review
- AEO-T2
- Importers and exporters
- Detailed documentation plus physical verification
- AEO-T3
- Qualifying AEO-T2 importers and exporters
- Highest tier; eligibility based on T2 status and prescribed conditions
- AEO-LO
- Logistics and related operators
- Documentation, safety/security review and physical verification
AEO-T1 Certification
AEO-T1 is the entry-level certification available to eligible importers and exporters.
The applicant is assessed on matters including:
- General compliance
- Legal compliance
- Commercial-record management
- Financial solvency
- Customs-related procedures
- Internal controls
- Error identification and corrective action
AEO-T1 does not require the complete safety-and-security assessment applicable to AEO-T2, T3 and LO under the master framework. The T1 application process was simplified through Circular 26/2018, replacing the earlier multiple annexures with Annexure 1 and Annexure 2.
Suitable for:
- Exporters applying for AEO for the first time
- Importers seeking initial trusted-trader status
- Businesses that meet compliance and financial requirements
- MSMEs eligible for relaxed documentation and experience conditions
- Companies not yet ready for a full security verification
AEO-T2 Certification
AEO-T2 is available to eligible importers and exporters that meet the general, legal, record-management and financial conditions, as well as the prescribed safety and security standards.
Unlike T1, the information and controls submitted for T2 are physically verified by the AEO Programme Team at the relevant business premises.
T2 assessment areas
- T2 assessment areas
- Commercial and transport records
- Financial solvency
- Security policy
- Procedural security
- Premises security
- Cargo security
- Conveyance security
- Personnel security
- Business-partner security
- Information-technology security
- Storage and logistics processes
- Incident reporting and remedial controls
Suitable for:
- Established importers and exporters
- Companies with multiple Customs transactions
- Businesses with documented internal controls
- Organisations ready for physical verification
- Companies seeking greater Customs facilitation
- Importers seeking deferred-duty benefits, subject to applicable conditions
AEO-T3 Certification
AEO-T3 is the highest certification tier for importers and exporters.
An applicant may qualify where:
- It has continuously held AEO-T2 status for at least two years before applying; or
- It holds AEO-T2 status and the prescribed business partners involved in its supply chain hold appropriate AEO-T2, AEO-LO or recognised equivalent foreign AEO status.
Physical verification may still be undertaken where there have been significant changes in business operations, processes or locations.
Suitable for:
- Mature AEO-T2 companies
- Businesses with highly controlled international supply chains
- Companies whose key supply-chain partners are AEO certified
- Large exporters or importers seeking the highest facilitation tier
AEO-LO Certification
AEO-LO is intended for eligible economic operators other than importers and exporters.
These can include:
- Logistics service providers
- Custodians
- Terminal operators
- Customs Brokers
- Warehouse operators
- Other qualifying supply-chain operators
AEO-LO applications involve documentation, supply-chain security assessment and physical verification. The benefits differ according to the business category.
Examples of AEO-LO benefits
Depending on the applicant category, official benefits may include:
- Bank-guarantee waivers
- Running-bond facilities
- Reduced case-by-case permissions
- Longer custodian approvals
- Customs Broker licence-related benefits
- Faster warehouse approval
- Waiver of specified solvency or security requirements
These benefits remain subject to the applicable regulations and category-specific conditions.
Which AEO Tier Should You Apply For?
Which AEO Tier Should You Apply For?
- You are an importer or exporter.
- You are applying for the first time.
- Your immediate objective is trusted-trader recognition.
- Your compliance records and financial documentation are ready.
- You are not yet prepared for a detailed physical security audit.
Consider AEO-T2 when:
- You want higher Customs facilitation.
- Your security systems and procedures are documente
- Your premises are ready for physical verification.
- Your organisation can demonstrate strong cargo, personnel and IT controls.
- You are willing to maintain detailed security SOPs.
Consider AEO-T3 when:
- You already hold AEO-T2.
- You meet the prescribed T3 eligibility period or supply-chain partner condition
- Your compliance and security systems remain mature and stable
Apply for AEO-LO when:
- You are a logistics or supply-chain operator rather than an importer or exporter
Registration Service
Basic AEO Eligibility Criteria
A standard non-MSME applicant should generally satisfy the following basic conditions:
Customs-related activity
The applicant must participate in the international supply chain and undertake Customs-related work in India.
Legal entity
The application should be made by the legal entity itself and should cover its applicable international supply-chain operations and locations.
Established in India
The applicant should be established in India and maintain its own business records.
Business history
The standard framework requires business activity for at least three financial years preceding the application, although exceptional consideration may be possible for a new entity based on internal-control verification.
Minimum transaction volume
The standard threshold is at least 25 Bills of Entry or Shipping Bills in the preceding financial year.
Legal compliance
The applicant’s legal and Customs compliance record is assessed, including serious show-cause notices, prosecution exposure and the manner in which errors are detected and corrected.
Record-management systems
The applicant should maintain reliable accounting, Customs, commercial and transport records, together with suitable internal and IT controls.
Financial solvency
The applicant should demonstrate financial solvency and should not be undergoing insolvency, liquidation or bankruptcy proceedings.
Safety and security
AEO-T2, T3 and LO applicants must demonstrate appropriate controls covering procedures, premises, cargo, conveyances, personnel, information and business partners.
MSME’s
AEO Eligibility for MSMEs
CBIC introduced special facilitation measures for qualifying MSMEs applying for AEO-T1 and T2.
Under those measures:
The standard requirement of 25 Customs documents was relaxed to 10 documents in the preceding financial year.
At least five documents should have been handled in each half of that financial year.
The standard three-financial-year business-history requirement was relaxed to two financial years.
The legal and financial compliance review period was reduced from three years to two years.
Documentation was rationalised for qualifying MSME applications.
MSME applicants should provide valid evidence of their MSME status and should not assume that every general AEO condition is automatically waived.
Benefits of AEO Certification
The AEO certification benefits depend on the certification tier, the applicant’s activity and the applicable Customs rules.
AEO-T1 benefits
Officially listed T1 benefits include:
- Higher facilitation of imports and exports
- Shorter cargo-release time
- Direct Port Delivery or Direct Port Entry, subject to applicable conditions
- Reduced bank-guarantee requirement
- Expedited investigation and dispute-resolution treatment
- 24×7 Customs clearance on request at eligible sea ports and airports
- Access-related facilitation for authorised personnel
- Customs arrival and departure communication facilities
AEO-T2 benefits
T2 receives T1 benefits plus higher facilitation, including listed benefits such as:
- Deferred-payment-of-duty facility
- Mutual Recognition Arrangement benefits
- Priority assessment and scanning
- Reduced bank-guarantee requirement
- Faster Drawback processing
- Customs Client Relationship Manager
- Paperless declarations
- Refund or rebate facilitation within the stated programme framework
AEO-T3 benefits
T3 receives T2 benefits plus the programme’s highest facilitation, including:
- Scanning only on specific intelligence
- Reliance on self-certified document copies
- No routine bank guarantee, subject to exceptions
- Risk-based intervention
- On-site inspection on request
- Faster refund or rebate facilitation under the programme framework
Important benefit disclaimer
AEO status does not mean that no Customs examination, verification or enforcement action can ever occur.
Benefits may be restricted where there is specific intelligence, non-compliance, misuse of certification or another legally valid reason.
Our AEO Certification Services
AEO eligibility assessment
Applicant category
Appropriate AEO tier
Years in business
Customs-document volume
MSME eligibility
Legal compliance
Financial condition
Existing notices and disputes
Locations involved
Security readiness
Available records and SOPs
AEO compliance gap analysis
Customs compliance
Record management
Financial solvency
Document retention
Error reporting
Premises security
Cargo handling
Employee controls
Transport controls
IT security
Business-partner verification
Application preparation
We assist with preparing the applicable AEO application, including Annexure 1 and Annexure 2 for T1, and the relevant application forms and annexures for T2, T3 or LO. This covers compliance explanations, supporting schedules, declarations, contact-person details, and location information.
Process-map preparation
The process map explains the flow of goods, documents and information from receipt of the order through import, export, delivery or receipt. It identifies the role of the applicant and other supply-chain partners involved at each stage.
Site-plan preparation
We assist in preparing or reviewing site plans covering relevant business locations, describing the boundary and external perimeter, entry and exit points, storage areas, loading and unloading areas, security checkpoints, vehicle movement, visitor access, sensitive areas, and CCTV coverage where applicable.
SOP preparation
Depending on the tier, SOPs may be prepared covering customs-compliance review, Shipping Bill and Bill of Entry verification, error reporting, document retention, cargo handling, container and seal control, visitor management, employee identification, vendor selection, transport security, incident escalation, cybersecurity, business continuity, and record backup and recovery.
Security-plan preparation
For AEO-T2, T3 and LO, we assist in documenting the security framework, addressing procedural, premises, cargo, conveyance, personnel, IT and business-partner controls.
AEO registration and application filing
We assist with AEO portal registration, verification of IEC-linked email and mobile, OTP-stage coordination, application data entry, document uploads, application submission, and status monitoring. The AEO portal registration process uses company, IEC, contact and credential information, with registered email and mobile details subject to verification.
Query-response support
We review departmental queries and assist with clarification letters, additional documents, revised annexures, compliance explanations, updated SOPs, and supporting evidence.
Physical-verification preparation
For T2, T3 where applicable, and LO, we assist with the pre-verification audit, premises walkthrough, document-room preparation, employee briefing, SOP availability, record sampling, security-control testing, management interview preparation, and corrective-action closure.
AEO renewal and maintenance
We assist existing certificate holders with validity review, renewal assessment, annual self-declaration, change notifications, addition of locations, compliance monitoring, and upgrades from T1 to T2 or T2 to T3.
Checklist
Documents Required for AEO-T1
The exact requirement depends on the applicant, Customs zone and current portal format.
A standard T1 application may require:
Document / Information
Purpose
IEC Certificate
Applicant and Customs identification
GST Registration
Business registration verification
PAN
Legal entity verification
Incorporation or constitution document
Legal status
MSME certificate
MSME relaxation, where applicable
Shipping Bill/Bill of Entry summary
Customs transaction threshold
Business-location list
Relevant locations
Site plan
Location and operational layout
Organisation chart
Roles and responsibilities
Contact-person details
AEO programme coordination
Customs show-cause notice details
Legal compliance assessment
Financial statements
Financial solvency
Auditor or CA certificate
Solvency-related support
Internal-control description
Commercial and Customs controls
Record-retention procedure
Document management
Customs error-correction process
Compliance management
Annexure 1
General compliance
Annexure 2
Legal, record and financial compliance
Circular 26/2018 simplified the T1 process by replacing the earlier group of annexures with two annexures.
Additional
Additional Documents for AEO-T2
AEO-T2 requires wider documentation and evidence, which may include:
Security policy
Security plan
Process map
Site plan for relevant premises
General compliance assessment
Legal compliance assessment
Commercial and transport-record procedures
Financial-solvency documents
Safety and security assessment
Cargo-security SOP
Seal-control procedure
Premises-access procedure
Visitor-management process
Employee background-verification procedure
Transporter-security procedure
Business-partner due diligence
Incident-reporting procedure
IT security policy
Data backup and recovery process
CCTV and access-control information
Fire and emergency procedures
Training records
Photographs and supporting evidence
The official T2/T3 filing guide lists application, security plan, process map, site plan, compliance, solvency and safety/security annexures, with additional business-partner details required for T3.
Our Process
Our Five-Step AEO Certification Process
Clear, structured and remote — from discovery to handover.
Discovery Call
We collect the information about: Business category, Import-export activity, Customs transaction volume, Existing compliance issues, Number of locations, Desired AEO tier.
Eligibility and Gap Assessment
We assess eligibility and identify the missing: Documents, Controls, SOPs, Financial records, Security measures, Compliance explanations.
Documentation and Correction
The required application, annexes, process flows, layout plans, and SOPs are all prepared by us. Where necessary, the client implements the required corrections before the submission of the documents.
Application Filing and Verification Assistance
Assistance is offered to register on the portal, file the application, submit the documents, and answer queries among other related services
Certification and Post-Approval Support
After approval, we assist with: Certificate review, AEO-number usage guidance, Annual self-declaration, Compliance calendar, Change notification, Renewal or tier upgrade.
Timeline
AEO Application Processing Timeline
AEO-T1
Under the master procedure, once the applicable eligibility conditions are met and the required information and documents have been submitted to the satisfaction of the Programme Manager, the T1 certificate is intended to be issued within the stated 30-day processing framework.
AEO-T2 and AEO-LO
Initial scrutiny of the application
Assignment to the AEO Programme Team
Physical verification
Verification report
Programme Manager’s decision
The official framework provides procedural timelines for these stages, but the actual completion period can increase because of deficiencies, multiple premises, additional-document requests or corrective action.
AEO-T3
A qualifying T2 holder that has continuously held T2 for at least two years may be processed under the specified 30-day framework, unless significant business or process changes require physical verification.
These are procedural targets, not guaranteed approval periods
Completeness of the application
Customs-zone processing
Legal-compliance verification
Number of sites
Physical-verification scheduling
Deficiencies
Corrective action
Departmental decision
AEO Physical Verification Preparation
Physical verification may cover:
Customs procedures
Previous Customs errors and corrective action
Accounting and logistics systems
Internal controls
Cargo flow
Customs Broker usage
IT and document security
Financial solvency
Premises security
Personnel controls
Transport security
Warehousing
Business-partner controls
The nominated AEO point of contact and personnel responsible for security, record keeping and logistics should ordinarily be available during the visit.
Pre-verification checklist
Before the visit, ensure that:
All declared locations are ready
SOPs reflect actual practices
Employees understand their roles
Visitor records are maintained
CCTV and access controls are functional
Seal and cargo procedures are documented
Transporter records are available
Incident logs can be produced
Customs records are easily retrievable
Financial records match the application
Any earlier compliance gaps have been closed
ICEGATE Registration Fees
AEO-T1 professional charges
The starting fee is for a standard AEO-T1 eligibility and application-assistance assignment.
₹
19,999
/ starting*
- Initial eligibility assessment
- Basic compliance gap review
- Document checklist
- Annexure preparation assistance
- Application-data preparation
- Basic process-map guidance
- Portal filing assistance
- Standard query support
- Application-status monitoring
Custom quotation required for:
- AEO-T2
- AEO-T3
- AEO-LO
- Multiple business locations
- Detailed SOP development
- Security-plan preparation
- Physical-verification audit
- Extensive compliance remediation
- Customs notices or prosecutions
- Application rejection
- Tier upgrade
- Renewal
- Annual self-declaration
- On-site visits
- Staff training
- Multi-state operations
Fee disclaimer
The advertised amount is a starting professional charge for a basic AEO-T1 application-assistance scope. Final fees depend on eligibility, business complexity, number of locations, Customs records, documentation, compliance gaps and the required certification tier. Government, travel, technical, statutory, audit, certification-support and third-party expenses, where applicable, are charged separately. Payment of a professional fee does not guarantee AEO certification.
Validity of AEO Certificates
The current framework provides:
AEO category
Standard validity
AEO-T1
Three years, with continuous certification/auto-renewal subject to compliance monitoring
AEO-T2
Three years
AEO-T3
Five years
AEO-LO
Five years
Circular 3/2018 established three-year validity for T1 and T2 and five-year validity for T3 and LO.
Renewal
AEO-T1 Auto-Renewal and Annual Self-Declaration
AEO-T1 holders are no longer required to follow the former periodic-renewal process in the same manner.
Continuous certification or auto-renewal is subject to:
- Annual self-declaration
- Compliance monitoring
- Comprehensive compliance review
- Absence of adverse findings justifying revocation
The annual self-declaration is to be submitted between 1 October and 31 December each year through the AEO online portal.
Annual declaration covers matters including
- Customs or GST infringements
- Show-cause notices or orders
- Positive net worth and current assets
- Insolvency or liquidation proceedings
- New locations
- Reporting of location changes
- Data backup and information security
- Availability of commercial and financial records
Maintain
Maintaining AEO Status
After certification, an AEO holder should continue to maintain the conditions under which the certificate was granted.
The business should notify material changes such as:
- Change in legal entity
- Change in business name
- Change in address
- New or closed locations
- Change in business activity
- Change in senior Customs personnel
- Major changes to accounting systems
- Significant supply-chain changes
- New compliance proceedings
AEO status may be suspended, downgraded or revoked where material non-compliance is identified or benefits are misused.
Troubleshooting
Common AEO Application Problems
Incorrect tier selected
An importer or exporter may apply for a tier that does not match its operational readiness.
Our approach: We assess the company’s experience, documentation, security controls and business objective before recommending T1 or T2.
Minimum Customs-document threshold not met
The applicant may not have handled the standard minimum number of Shipping Bills or Bills of Entry.
Our approach: We review whether the applicant qualifies under the standard condition, MSME relaxation or an exceptional route.
Email or mobile does not match IEC records
Portal verification may fail where contact information does not match the IEC-linked details.
Our approach: We compare the registration information and guide the applicant regarding the required update or verification process.
Customs notices are not properly disclosed
Failure to disclose notices, demands or investigations can affect the credibility of the application.
Our approach: We prepare a complete litigation and compliance summary with the current status and corrective action.
Financial solvency issue
Negative net worth, liquidity concerns, Customs-duty defaults or insolvency proceedings may affect eligibility.
Our approach: We review the financial position before filing and recommend whether the application should proceed.
Process map is incomplete
The process map may omit: Suppliers, Customs Broker, Freight forwarder, Transporter, Warehouse, Port, Document flow, Information flow.
Our approach: We develop a complete import-export and supply-chain process map.
Site plan does not cover all locations
AEO certification applies to the legal entity and relevant supply-chain locations, not only the head office.
Our approach: e identify every applicable location and prepare a location-wise document requirement.
SOPs do not match actual operations
Generic online SOP templates can fail during physical verification.
Our approach: We prepare procedures based on the company’s actual processes and available controls.
Employee security controls are missing
The company may not maintain: Employee identification, Background verification, Exit-access removal, Visitor control, Security training.
Our approach: We identify practical controls suitable for the company’s size and risk profile.
Business-partner verification is inadequate
The applicant may not have documented transporter, Customs Broker, warehouse or supplier due diligence.
Our approach: We prepare partner-selection and ongoing-monitoring procedures.
Application query remains unanswered
Incomplete or delayed responses can keep the application pending.
Our approach: We organise the query, documents, responsibility and response deadline through a query tracker.
Application rejected
An application may be rejected because of eligibility failure, unresolved deficiencies or incomplete documentation.
An applicant may apply again when the original grounds for rejection are no longer valid and eligibility conditions are met.
Why Dwarkadhish overseas
Why Choose Dwarkadhish Overseas?
AEO-specific compliance review
We assess Customs, financial, procedural and security requirements instead of only filling an online form.
Tier selection support
We help determine whether T1, T2, T3 or LO is appropriate.
Custom documentation
Process maps, SOPs and assessments are prepared according to the client’s actual operations.
Physical-verification preparation
We help T2, applicable T3 and LO applicants prepare their locations, records and responsible employees.
End-to-end coordination
As an AEO application consultant, our scope can cover eligibility, documentation, filing, query response, verification and post-certification compliance.
Connected export services
We can also assist with: ICEGATE, AD Code, IGST Refund, Duty Drawback, RoDTEP, EPCG, Advance Authorisation, Export Compliance Outsourcing.
Related Services
ICEGATE Registration
Get assistance with ICEGATE registration, account activation and portal-related requirements.
AD Code Registration
Register the applicable foreign-remittance bank and AD Code against the required Customs location.
IGST Refund
Resolve pending IGST refunds through GST, Shipping Bill, EGM, ICEGATE and PFMS reconciliation.
Duty Drawback
Get assistance with pending Duty Drawback claims, scrolls and Customs-related issues.
Export Compliance Outsourcing
Outsource recurring Customs, DGFT, refund and export-incentive compliance work.
Client Experiences
What Our Clients Say
“Dwarkadhish Overseas supported us with our export documentation and compliance requirements. Their team was responsive and kept us informed throughout the process.”
Nishu Vishwas
[Company Name]
Service: Advance License
“We approached the team for our pending refund-related work. They reviewed the documents carefully and helped us understand the issues and required next steps.”
[Client Name]
[Company Name]
Service: IGST Refund Support
“The team assisted us with DGFT and Customs requirements in a professional and organised manner. Communication and follow-up were consistent.”
[Client Name]
[Company Name]
Service: Export Compliance Support
Pan India
ICEGATE Registration Services Across India
Dwarkadhish Overseas provides remote ICEGATE registration assistance to eligible exporters,
importers and businesses across India.
Mumbai
Delhi NCR
Bengaluru
Chennai
Ahmedabad
Surat
Hyderabad
Kolkata
Pune
Indore
Jaipur
Kochi
FAQ
Frequently Asked Questions
AEO stands for Authorised Economic Operator.
AEO certification is issued under the Indian Customs AEO Programme administered by CBIC.
No. It is a voluntary compliance and trade-facilitation programme.
AEO-T1 is available to eligible importers and exporters.
Eligible importers and exporters that meet compliance, financial and supply-chain security requirements may apply for T2.
An eligible AEO-T2 holder satisfying the prescribed duration or certified business-partner condition may apply.
Documents generally include IEC, GSTIN, legal-entity records, Customs transaction details, financial records, site information and the applicable compliance annexures.
Benefits include higher facilitation, DPD/DPE where applicable, reduced bank guarantees and other Customs facilitation measures.
The stated validity is three years, with continuous certification or auto-renewal subject to annual self-declaration and compliance review.
Our professional charges for a standard AEO-T1 assignment start from ₹19,999. T2, T3, LO and complex applications require a separate quotation.