Authorized Economic Operator

Transcription

1 Authorized Economic Operator Brazilian Program June, 2015

2 Global view

3 Global view Authorized Economic Operator The Authorized Economic Operator (AEO) is defined by the World Customs Organization (WCO) as a party involved in the international movement of goods in whatever function that has been approved by or on behalf of a national customs administration as complying with WCO or equivalent supply chain security standards. PwC AEO 3

4 Global view Operational AEO Programs Customs Compliance programs AEO under analysis and/or implementation PwC AEO 4

5 Brazilian Program

6 Brazilian Program The Brazilian Program for Authorized Economic Operators AEO was set forth by the Federal Revenue s Normative Instruction n.1,521/2014. The program will certify international trade stakeholders which present low operational risks, concerning both cargo physical security and tax and customs compliance. Those certified as Authorized Economic Operators may benefit from several operational preferences, including being able to use the AEO seal, which states the company s reliability before clients and authorities. The application for an AEO certification is voluntary. Accordingly, not applying for the certification shall not hinder or impose limitations to the stakeholders activities regarding international trade. PwC AEO 6

7 Modalities Brazilian Program 1 AEO-Security (AEO-S): international trade stakeholders certification based on security criteria applied to the logistics chain, following the requirements set forth by the Brazilian Federal Revenue and the World Customs Organization (WCO). 2 AEO-Compliance (AEO-C): international trade stakeholders certification based on the compliance with tax and customs obligations. 3 AEO-Full (AEO-F): certification comprising both AEO- S and AEO-C. PwC AEO 7

8 Implementation timeline

9 Implementation timeline Implementation of AEO-S, focusing on the certification of the stakeholder involved in the export flow. Implementation of AEO-C, focusing on the certification of the stakeholder involved in the import flow, and, therefore, implementing AEO- F. Integrating the Brazilian Program of AEO with other State agencies, e.g. authorizing agents, in order to simplify and integrate the international trade procedures. December/2014 December/2015 December/2016 PwC AEO 9

10 Benefits

11 Program s benefits AEO-S benefits Benefits i. Benefiting from Mutual Recognition Agreements (MRA); ii. Exclusive communication channel with the Brazilian Federal Revenue; iii. Improvement of the company s image and reputation as an AEO; e iv. Simplification and integration of customs procedures regarding security and control. i. Reduction in the percentage of cargo selected for conference channels and priority processing in export procedures; ii. Priority in certification for the programs Phase 2; iii. Waiving of the warranty required for Customs Transit Special Customs Regime; iv. Waiving of requirements already fulfilled in AEO application for special customs regime application purposes; e v. Participation in the AEO Forum, trainings and seminars for improving AEO Brazilian Program. PwC AEO 11

12 Eligibility and admissibility requirements

13 Eligibility and admissibility requirements Are eligible to the Brazilian AEO program the following stakeholders*: Importer or exporter The depositary of goods under customs control Port s or airport s operator Transporter Customs Broker Freight Forwarder * The aforementioned list may be expanded by the Brazilian Administrative Customs Coordination (COANA). PwC AEO 13

14 Eligibility and admissibility requirements Are eligible the stakeholders which fulfill the following requirements: 1 History of compliance with customs legislation. 2 Computerized system for commercial, accounting, financial and operational management. 3 Financial soundness in order to maintain and improve logistics chain security. 4 Policies setting forth regular internal control audits. PwC AEO 14

15 Eligibility and admissibility requirements Additionally, the authorities also require from AEO-S applicants: 1 Commercial partners who adopt the security criteria required regarding the logistics chain. 5 Security procedures. 2 Cargo unit control. 6 Security and threat awareness trainings. 3 Access controls. 7 Physical security of the facilities. 4 Human Resourses policies. 8 Information Technology. PwC AEO 15

16 Eligibility and admissibility requirements In combination with the eligibility requirements, the company shall also comply with the admissibility requirements regarding the certification procedure, as follows: Issuance of Electronic Transport Bill (CT-e), if applicable Formal Request (electronic) Electronic Tax Domicile Electronic Account Records 3 years as a certified customs broker, if applicable Corporate Taxpayer Number with more than 2 years Certified tax regularity Absence of denied applications in the last 6 months Being an eligible stakeholder for more than 2 years. PwC AEO 16

17 Certification steps

18 Certification steps The procedures to apply for an AEO certification include the following sequential steps: The AEOs shall be subject to monitoring concerning the maintenance of the requirements and criteria for certification as well as a reviewing procedures in under 5 years. Issuance of the AEO Certificate in recognition of the Customs-Company partnership. The certificate has not determined deadlines and shall comprise the headquarters and branches. Mantainance and Monitoring 6 Certification Assessment of compliance with the specific and general requirements of eligibility and safety of the logistics chain (90 days, extendable for equal period. 5 Self-assessment Questionnaire 1 Certification AEO 4 Compliance assessment Completion of the self-assessment questionnaire, and documentation to support the answers. Formal Request * Assessment of admissibility requirements. Formal application request comprising the aforementioned, questionnaire, supporting documentation, among others. Consists of an assessment of the company s compliance with the mandatory requirements from article 8, mostly concerning the observance of tax and customs obligations. * A Federal Revenue may request further information and documents, which shall be summited within 30 days from the notification. PwC AEO

19 Certification steps Self-assessment questionnaire 1 General information 9 questions mostly regarding the company s activities, structure and records. 2 Eligibility requirements 10 questions which verify if the company fulfills all the eligibility requirements. 3 Security requirements 33 questions regarding the company s supply chain structure and security measures in force. PwC AEO 19

20 AEO and Blue Line

21 AEO and Blue Line AEO Blue Line Applicable to different stakeholders of international trade, regardless of the number of transactions performed or equity; The application consists of the self-assessment questionnaire and supporting documentation, without the mandatory presence of a audit company; The evaluated criteria comprises the general record and structure information, eligibility requirements and security of the supply chain; and Should be renewed every 5 years. Applicable only to importer and exporter with equity equal or superior to BRL 10,000, and high number of transactions performed; The application requires an audit report based on the standards set forth by the Federal Revenue; The evaluated criteria comprises the company s corporate information and structure, accounting records, international trade aspects (transactions, amendments, special customs regimes, etc.) and security of the supply chain; and Should be renewed every 3 years. PwC AEO 21

22 Our methodology

23 Our methodology 1 2 Our methodology 4 3 PwC AEO 23

24 Our methodology AEO Presentation 1 2 The client Companies which are aware of being not compliant with the AEO requirements. 4 3 Objective Provide cliente with AEO information. Approach Complete mapping of the company s structure and comparison with the requirements set by the AEO legislation. After the review, PwC, along with the client s management, will prepare an action plan for the company s compliance with the aforementioned requirements. PwC AEO 24

25 Our methodology Pre-Diagnosis The client Clients which intend to apply for the AEO certification, but wish to verify if the company is compliant with the main requirements of the program. Objective Verifying in a shorter time and at lower cost if cliente complies with the main requirements to avoid denied applications. Approach Mapping of the company s main structure and comparison with the most critical requirements set by the AEO legislation. PwC AEO 25

26 Our methodology Complete Review 1 2 The client Clients which intend to apply for the AEO certification and are aware of its compliance with the requirements. 4 3 Objective Prepare answers to the questionnarie and analyze the support documents Approach Complete mapping of the company s structure and comparison with the requirements set by the AEO legislation. After the review, PwC will issue the report with the results of our analisys. PwC AEO 26

27 Our methodology - Certification 1 2 The client Clients which are applying for AEO certification. 4 3 Objective Assisting the company with the AEO certification process. Approach Assisting the company in the completion of the self-assessment questionnaire and in the preparation of the supporting documentation. Preparing the electronic files in accordance with the procedures set forth by the Federal Revenue, summiting the application and follow-up of the process. PwC AEO 27

28 Our methodology PwC Client Steering committee Tax Partner Customs and International Trade Director Advisory Partner Directors Management Customs and International Trade Manager Advisory Manager Facilitators Execution Customs and International Trade Manager Senior consultant PwC AEO 28

29 Our professionals

30 Our professionals Lucimara Santos Tax Partner Telephone: Daniel Maia Customs and International Trade Director Telephone: PwC AEO 30

31 2013 PricewaterhouseCoopers Contadores Públicos Ltda. Todos os direitos reservados. Neste documento, PwC refere-se à PricewaterhouseCoopers Contadores Públicos Ltda., a qual é uma firma membro do network da PricewaterhouseCoopers, sendo que cada firma membro constitui-se em uma pessoa jurídica totalmente separada e independente. O termo PwC refere-se à rede (network) de firmas membro da PricewaterhouseCoopers International Limited (PwCIL) ou, conforme o contexto determina, a cada uma das firmas membro participantes da rede da PwC. Cada firma membro da rede constitui uma pessoa jurídica separada e independente e que não atua como agente da PwCIL nem de qualquer outra firma membro. A PwCIL não presta serviços a clientes. A PwCIL não é responsável ou se obriga pelos atos ou omissões de qualquer de suas firmas membro, tampouco controla o julgamento profissional das referidas firmas ou pode obrigá-las de qualquer forma. Nenhuma firma membro é responsável pelos atos ou omissões de outra firma membro, nem controla o julgamento profissional de outra firma membro ou da PwCIL, nem pode obrigá-las de qualquer forma.