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Review of entity based facilitation programmes viz. Accredited Client Programme (ACP) and Authorized Economic Operator (AEO) programme — Revised Guidelines

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..... rogramme, and also enhance the scope of these programmes so as to provide further benefits to the entities who have demonstrated strong internal control system and willingness to comply with the laws administered by the Central Board of Excise and Customs. The prominent features of the new programme are: i. Inclusion of Direct Port Delivery of imports to ensure just-in-time inventory management by manufacturers clearance from wharf to warehouse ii. Inclusion of Direct Port Entry for factory stuffed containers meant for export by AEOs iii. Special focus on small and medium scale entities any entity handling 25 import or export documents annually can become part of this programme iv. Provision of Deferred Payment of duties delinking duty payment and Customs clearance v. Mutual Recognition Agreements with other Customs Administrations vi. Faster disbursal of drawback amount vii. Fast tracking of refunds and adjudications viii. Extension of facilitation to exports in addition to imports ix. Self-certified copies of FTA / PTA origin related or any other certificates required for clearance would be accepted x. Request based on-site inspection /examina .....

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..... iew to secure the international supply chain, the World Customs Organization had in June 2005 adopted the SAFE Framework of Standards to secure and facilitate global trade. Since then, this unique international instrument has ushered in modern supply chain security standards with the help of a closer partnership between Customs and business in the form of Authorized Economic Operator (AEO) programme, which constitutes one of the three pillars on which SAFE Framework rests.The AEO programme seeks to provide tangible benefits in the form of faster Customs clearances and simplified Customs procedures to those business entities who offer a high degree of security guarantees in respect of their role in the supply chain. The SAFE Framework sets forth the criteria by which businesses in the supply chain can obtain authorized status as a secure partner. Such criteria address issues such as threat assessment, a security plan adapted to the assessed threats, procedural measures to prevent illegitimate goods entering the supply chain, physical security of buildings and premises used as loading or warehousing sites, and security of cargo, means of transport, personnel and information system. .....

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..... gramme offers only one tier of certification (i.e. AEO-LO) whereas for the importers and the exporters, there will be three tiers of certification (i.e. AEO-T1, AEO-T2 and AEO-T3). Accordingly, henceforth the AEO Programme Manager may, following an application by an economic operator, issue the following Authorized Economic Operator Certificates (hereinafter referred to as AEO certificates)to which the applicant may be eligible as per the eligibility conditions and criteria laid down under paragraph 3 of this circular: 1.2.1 AEO-T1Certificate This certificate may be granted only to an importer or to an exporter. For the purpose of this certificate, (i) the Importer/ Exporter should fulfill the criteria mentioned at para 3.1 below; and (ii) All other requirements as stipulated in paragraphs 3.2, 3.3 and 3.4 below shall be considered to have been met if the information and documents submitted by the applicant prove the claims of the applicant to the satisfaction of the AEO Programme Manager. 1.2.2 AEO-T2 Certificate This certificate may be granted only to an importer or to an exporter For the purpose of this certificate, (i) the econom .....

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..... ss such certificates validly shall be granted either AEOT2or AEO-LO Certificate depending upon their category by the AEO Programme Manager within 15 days of issue of this circular, and thereafter, they shall become entitled for benefits in terms of this circular in terms of paragraph 1.5 below. They shall remain AEO-T2 or AEO-LO certificate holders till the validity period mentioned in their AEO certificate issued under Circular 28/2012-Customs dated 16-11-2012. Thereafter, they will have to follow renewal procedure as prescribed in this circular. In the meantime, it shall also be open for them to apply for AEO-T3 certificate, if eligible. 1.4.2 All the existing ACP clients who have been granted ACP status in terms of the erstwhile ACP circulars and who continue to possess such status validly shall be provisionally granted AEOT1 Certificate by the AEO Programme Manager within 15 days of issue of this circular, and thereafter, they shall become entitled for benefits in terms of this circular in terms of paragraph 1.5 below. They shall remain AEO-T1 certificate holders till the validity period mentioned in their ACP renewal /granting letter. Thereafter, they will have to follow .....

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..... The scope of the benefits to the AEOs based on their categories would be as mentioned below: 1.5.1 Benefits for AEO-T1: i. They shall be accorded high level of facilitation in imports and export of their consignments, thereby ensuring shorter cargo release time. ii. Facility of Direct Port Delivery (DPD) of their import Containers and/ or Direct Port Entry (DPE) of their Export Containers would be available to them. However, this facility will be dependent on the volume of their Import/ Export trade in terms of number of containers. iii. ID cards to be granted to authorized personnel for hassle free entry to Custom Houses, CFSs and ICDs. iv. Wherever feasible, they will get separate space earmarked in Custodian s premises. v. In case they are required to furnish a Bank Guarantee, the quantum of the Bank Guarantee would be 50% of that required to be furnished by an importer/ exporter who is not an AEO Certificate Holder. However, this exemption from Bank guarantee would not be applicable in cases where the Competent Authority orders furnishing of Bank Guarantee for provisional release of seized goods. vi. Investigations, if any, in respect of .....

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..... their premises. xi. They will not be subjected to regular transactional PCA instead of that onsite PCA will be conducted once in three years only. xii. They will be given access to their consolidated import/export data through ICEGATE from a date that would be communicated separately. xiii. They will be provided the facility of submitting paperless declarations with no supporting documents in physical form. xiv. All Custom Houses will appoint a Client Relationship Manager (CRM) at the level of Deputy / Assistant Commissioner as a single point of interaction with them. The CRM would act as voice of the AEO within Customs in relation to legitimate concerns and issues of AEO and would assist in getting procedural and operational issues resolved by coordinating with different sections within Customs as well as other stakeholders. xv. The refund/Rebate of Customs/Central Excise duty and Service Tax would be granted within 45 days of the submission of complete documents. xvi. They will get trade facilitation by a foreign Customs administration with whom India enters into a Mutual Recognition Agreement/Arrangement. 1.5.3 Benefits for AEO-T3: The .....

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..... 3 Customs Brokers (a) Waiver of Bank Guarantee to be furnished under regulation 8 of the CBLR, 2013. (b) Extended validity (till validity of AEO status) of licenses granted under regulation 9 of the CBLR 2013. System Manager to incorporate date of validity of AEO from time to time in the System Directory (c) Waiver from fee for renewal of license under sub regulation (2) of regulation 11 of CBLR,2013. 4 Warehouse Operators (a) Faster approval for new warehouses within 7 days of submission of complete documents (b) Waiver of antecedent verification envisaged for grant of license for warehouse under circular 26/2016 (c) Waiver of solvency certificate requirement under circular 24/2016 (d) Waiver of security for obtaining extension in warehousing period under circular 21/2016 (e) Waiver of security required for warehousing of sensitive goods under circular 21/2016 1.5.5 With a view to promote an overall voluntary compliance framework, the selection of AEO s for on-site post clearance audit (OSPCA) in respect of .....

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..... 8 Annexure- E.4 Financial Solvency YES YES YES YES 9 Annexure- E.5 Safety and Security NO YES YES YES 10 Annexure-F Business Partner Details NO NO YES NO Note: Annexure E.5 itself is in seven parts E.5.1 to E.5.7 and all of them would need to be filled in for grant of AEO-T2, AEO-T3 or AEO-LO status. 2.2 In case the applicant is already holder of any one of the four AEO certificates, he should clearly highlight in its application all the changes in respect of any information and/or documents submitted earlier, with a view to expeditious processing of the application by the AEO Programme Team. 2.3 The applicant shall nominate a readily accessible central point of contact person within the administration of the applicant, in order to make available to the AEO Programme Manager or to any of .....

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..... to/from international supply chain. (iii) Proof that the business has its own accounts. 3.1.6 The applicant should have business activities for at least three financial years preceding the date of application. However in exceptional cases, on the basis of physical verification of internal controls of a newly established business entity, the AEO Programme Manager may consider it for certification. 3.1.7 Keeping the small and medium scale enterprises in mind it has been decided the AEO programme is made open to all Importers/Exporters whose threshold of import or export declarations is 25 documents i.e. either Bills of Entry or Shipping Bills during the last financial year. The other economic operators should have handled at least 25 documents i.e. Bills of Entry or Shipping bills during the last financial year. 3.1.8 An AEO status applies only to the legal entity applying for such status in its own capacity and covering its role in the international supply chain. Therefore, AEO status can be granted to a Customs Broker, but this will not confer similar status on its client importers / exporters who will need to apply separately for that status. 3.1.9 The .....

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..... a 3.2.1 and 3.2.2) during the last three financial years, to the total duty paid and drawback claimed during the said period is more than ten percent, a review would be taken of the nature of cases and decision would be taken on issue or continuance of AEO status by AEO Programme Manager. Explanation: for para 3.2.1, 3.2.2 and 3.2.3 above, the cases where the show cause notices have been dropped or decided in favour of the applicant by the adjudicating or appellate authorities will not be considered. 3.2.4 An applicant will also need to demonstrate that he has: i. procedures in place to identify and disclose any irregularities or errors to the Customs authorities or, where appropriate, other regulatory bodies. ii. taken appropriate remedial action when irregularities or errors are identified. 3.2.5 Once an error has been identified, the applicant is expected to take steps to ensure that they do not happen again or, at least, to ensure that they are immediately remedied if they do arise. Failure to take such steps could count against applicant. 3.3 Managing commercial and (where appropriate) transport records: The applicant should have a .....

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..... tners. The applicant's security and safety standards shall be considered to be appropriate if the following conditions are fulfilled: 3.5.2 Procedural Security In order to ensure security of the international supply chain, the applicant must have in place appropriate internal controls and measures to ensure safety and security of procedures relating to applicant s business and his supply chain. With this view, following criteria should be fulfilled by the applicant: i. The applicant should develop and maintain a security policy and procedure manual which shall contain detailed guidelines on procedures to be followed to preserve the integrity of the cargo while in its custody, loading and unloading from transport conveyance and during transport. The manual should also stipulate how seals are to be controlled and affixed to cargo and transport conveyances. ii. Security measures should be in place to ensure the integrity and security of processes relevant to the transportation, handling, and storage of cargo in the supply chain. iii. Proper documentation of management procedure should be in place to ensure that all documentation used in the clearing of .....

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..... ix. Restricted areas should be clearly identified. x. Integrity of structures and systems must be periodically inspected. xi. Perimeter fencing should enclose the areas around cargo handling and storage facilities. xii. Clear demarcation within a cargo handling structure should be created to segregate domestic, international, high value and hazardous cargo. xiii. The number of gates should be kept to the minimum necessary for proper access and safety. xiv. Unauthorized vehicles should be prohibited from parking in or adjacent to cargo handling and storage areas. 3.5.4 Cargo Security: In order to ensure security of the international supply chain, the applicant must have in place appropriate measures for the handling of goods include protection against the introduction, exchange or loss of any material and tampering with cargo units. With this view, following criteria should be fulfilled by the applicant: i. Only properly identified and authorized persons should have access to the cargo. ii. Integrity of cargo should be ensured by permanent monitoring or keeping in a safe, locked area. iii. All seals must meet the current PAS .....

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..... ntained while the conveyance is en route transporting cargo to export/import points or import/transit containers by utilizing a tracking and monitoring activity log or records. vi. ensure that pre-determined routes are identified by the dispatcher, and procedures must consist of random route checks along with documenting and verifying the length of time between the loading point/trailer pickup and the delivery destinations. vii. ensure that drivers must notify the dispatcher of any route delays due to weather, traffic and/or rerouting. viii. ensure that the management of transporters must perform a documented, periodic, and random verification process to ensure the logs are maintained and conveyance tracking and monitoring procedures are being followed and enforced. 3.5.6 Personnel Security: In order to secure the international supply chain, the applicant must conduct, as far as possible, security screening of prospective employees to be employed in security sensitive positions, and carry out periodic background checks. With this view, following criteria should be fulfilled by the applicant: i. All reasonable precautions must be taken when recrui .....

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..... rder to secure the international supply chain, the applicant must ensure that its concerned employees actively participate in security awareness programmes. With this view, following criteria should be fulfilled by the applicant: (i) The applicant should ensure that: a. A threat awareness program is established and maintained for employees to foster awareness of the threat at each point in the supply chain. b. Employees are aware of the procedures the company has in place to address a situation and how to report it. c. Specific training is offered to assist employees in maintaining cargo integrity, recognizing internal conspiracies and protecting access controls. (ii) Supply chain security training of employees must include the following items: a. Security policy of the company. b. Potential risk to internal security of the company. c. Maintaining cargo security. d. Access control measures of the company. e. Identifying and reporting suspicious cargo and personnel. f. Conveyance management and cargo security for conveyance management personnel. (iii) Records of security training must be maintained and made availa .....

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..... cuments within a reasonable time. 4.4.4 In case of an application for grant of AEO-T1 status, once the eligibility conditions and criteria for granting the AEO certificate as mentioned under the Section 3 of this circular are found to have been met by the applicant to the satisfaction of the AEO Programme Manager, the applicant shall be issued the AEO-T1certificate within 30 days of submission of the information and/or documents. 4.4.5 In case of an application for grant of AEO-T2 or AEO-LO, the information and/or documents submitted by the applicant shall be scrutinized, and if they are found eligible to the satisfaction of the AEO Programme Manager, the applicant shall be duly intimated within 30 days of submission of the information and/or documents. Thereafter, the successful application will be assigned to a specific AEO Programme Team within 15 days to carry out physical verification of the information and documents. The date(s) for physical verification would be decided by the team in consultation with the applicant. 4.4.5.1 The AEO Programme Team will, within 90 days, visit the business premises for verification of the information and documents provided. Such .....

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..... ly be available unless unforeseeable situation arises. In addition, individuals responsible for specific business activities such as transport, record keeping and security should also be available. 4.4.5.9 On completion of verification, the AEO Programme Team will prepare their report and make a recommendation to the AEO Programme Manager within 60 days of completion of visits/verification. The contents of report and recommendation can be seen by applicant who will get the opportunity to sign the same, but this will not be a mandatory requirement. 4.4.5.10 Within 30 days of such recommendation by the AEO Programme Team, the applicant will be suitably informed, including issue of the appropriate AEO certificate for AEO-T2 or AEO-LO status, by the AEO Programme Manager. 4.4.6 Where the application for grant of AEO-T2 or AEO-LO status is not accepted by the AEO Programme Manager after the verification by the AEO Programme Team, the applicant will be advised of the criteria that have not been met and give the applicant time to adapt procedures to remedy the deficiency. If applicant is unable to make the required changes within the specified time limits, the AEO Programme .....

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..... AEO Status to the applicant in hard copy along with an electronic copy. The Certificate shall bear the AEO logo that may be used where it is appropriate to do so for the business, for example, company stationary, sign age on vehicles or other publicity materials. The copyright for the logo is owned by the AEO Programme Manager on behalf of the Indian Customs Administration. 4.5.2. The AEO status will be activated within a week from the date of issue. Following this period, the applicant should enter the AEO certificate number on all Customs documentation to indicate their AEO Status. 4.5.3 It is highly recommended that the applicant should keep the Certificate of AEO status at a safe place and not release the AEO Certificate number to anyone unless required to do so for business purposes. Although the AEO status can be advertised by the applicant, the AEO Certificate number should not be part of their advertisement. Section 5 Post-Certification Provisions 5.1 Validity of AEO Certificate The validity of AEO certificate shall be two years for AEO-T1, three years for AEO-T2, and five years for AEO-T3 and AEO-LO. 5.2 Renewal of AEO certificate .....

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..... Programme Team will review AEO status periodically to ensure continued adherence to the conditions and standards of grant of Certificate of AEO Status. Thus, it is recommended that the AEO status holder should continue to re-assess its compliance with the conditions of certification and act upon any identified problems as soon as they arise. The frequency of such review will be two years, three years, five years and five years in case of AEO-T1, AEO-T2, AEO-T3 and AEO-LO respectively. As far as possible, the review and the onsite PCA, if applicable, will be conducted simultaneously. 5.5 Suspension or downgrading of AEO Status: 5.5.1 The AEO Programme Manager may suspend the Certificate of AEO Status in the following cases: i. Where any non-compliance with the conditions or criteria for the Certificate of AEO Status has been detected; or ii. In the case of a Custodian or Custom Broker or Warehouse Operator, where the basic license as a Custodian or Custom Broker or Warehouse Operator, as the case may be, has been suspended by the competent authority. 5.5.2 In the case of an AEO importer or an AEO exporter, if any show cause notice has been issued alle .....

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..... ificate of AEO Status will be revoked: i. Where the Certificate of AEO Status is already suspended and the AEO holder fails to take the remedial measure within 60 days to have the suspension withdrawn; or ii. Where there is a reasonable belief that an act has been perpetrated that is liable to lead to prosecution and /or is linked to an arrest of person under Customs Act, 1962 as mentioned in Para 3.2.2; or iii. A show cause notice has been issued to them involving fraud, forgery, outright smuggling, clandestine removal of excisable goods or cases where Service Tax has been collected from customers but not deposited to the Government as mentioned in Para 3.2.1; or iv. Where the AEO status holder requests the authorization be revoked. 5.7.2 Prior to any decision to revoke authorization, the applicant will be notified. Revocation is applied from the day following the authorization holder being notified. 5.7.3 In case the AEO status is revoked, the AEO-T1 and AEO-T2 status holder will not be entitled to reapply for the AEO certificate for a period of one year from the date of revocation. 5.7.4 In case the AEO status is revoked, the AEO-T3and AEO- .....

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..... of importers): 11. Number of export documents filed during the preceding financial year (in case of importers): 12. Whether the business entity falls under the category of micro, small or medium enterprise (yes/no) (if yes, annex copy of evidence): Signature: Place: Full Name: Date: Position in Company: * The applicant should nominate a readily accessible central point of contact person (who should be a senior management official within the administration of the applicant) in order to make available to the AEO Programme Manager or to any officer authorized by the AEO Programme Manager all the information necessary for the proving compliance with the requirements for issuing the AEO certificate. Annexure - B (applicable for grant of AEO-T2, AEO-T3 and AEO-LO) SECURITY PLAN The economic operator wishing to participate in the AEO Programme shall submit to Customs a security plan documenting the policies, processes and procedures that it has in place to ensure that goods for export/i .....

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..... ate with respect to category of AEO application? Copy of the same may be provided. Whether having other Customs, Central Excise, Service Tax and other Department's licenses/ registration/ certificates? If yes, copies of these may be provided. Type of business entity: Whether Proprietorship Firm, Partnership Firm, Public or Private Limited Company etc.? Copy of the concerned registration etc. may be provided. Whether your entity is established in India? If yes, please provide evidence in Remarks column which may include: (iv) A certificate of registration issued by the Registrar of Companies. (v) Type of business entity, whether Proprietorship Firm, Partnership Firm, Public or Private Limited Company and in that case the details of the Proprietor, Partners and Directors as the case may be should be provided along with the details of Company Secretary. (vi) Details of places/locations where goods are being handled, e.g. loading, unloading, storage etc., in the .....

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..... i. What is the amount of disputed duty demanded or recovery of drawback paid in excess or sought to be denied, in all the SCNs issued under the Customs Act,1962 during the last three financial years? ii. What is the total duty paid and drawback claimed during the preceding three financial years? iii. What is the ratio of the disputed duty amount involved in the Show Cause Notices (SCNs) to the total duty paid/ drawback claimed during the preceding three years? (e) i. Whether procedures are in place to identify and disclose any irregularities or errors to the Customs authorities or, where appropriate, other regulatory bodies? If yes, enclose evidence in support of this. ii. Whether system is in place to take appropriate remedial action when irregularities or errors are identified? If yes, enclose evidence in support of this. Annexure E.3 Managing commercial and (where appropriate) transport records (applicable for grant of AEO-T1, AEO-T2, AEO-T3 and AEO-LO) E.3 Compliance Yes No Remarks .....

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..... ve been filed with Registrar of Companies within the time limits laid down by law? Whether, where applicable, audit qualifications or comments in the annual accounts about the continuation of the business as a going concern? Whether there are any contingent liabilities or provisions? Whether the net current assets are positive? Whether the entity has been defaulted in payment of due taxes during the past three years? Whether there is solvency certificate issued by the Statutory Auditor?If yes, provide the copy. Whether the business entity is currently listed as insolvent, or in liquidation or bankruptcy? Annexure E.5 Safety and Security (contains seven parts E.5.1 to E.5.7) (applicable for grant of AEO-T2, AEO-T3 and AEO-LO) (Note: The applicant should enclose appropriate documentary evidences in support of their claims under this section) E .....

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..... (c) Whether the issuance of locks and keys is controlled by management or authorised personnel only? (d) Whether adequate internal and external lighting have been provided especially for entrances and exits, cargo handling and storage areas, fence lines and parking areas? (e) Whether gates through which vehicles and/or personnel enter/exit have been manned, monitored or otherwise controlled? (f) Whether vehicles accessing restricted areas are parked in approved area and their license plate numbers furnished to Customs upon request? (g) Whether only properly identified and authorized persons, vehicles and goods are permitted access? (h) Whether access to document or cargo storage areas is restricted? (i) Whether there are appropriate security systems for access control? (j) Whether restricted areas have been clearly identified? (k) W .....

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..... s to be taken when an unauthorized access or tampering is discovered. (j) Whether goods are uniformly marked or stored in designated areas only? (k) Whether appropriate procedures exist to weigh / tally the goods and compare them against transport documents, purchase/sales orders and Customs papers? (l) Whether internal control procedures exist to deal with situations when any discrepancies and/or irregularities are discovered? E.5.4 Conveyance Security Yes No Remarks (a) Whether, to the extent possible, all conveyances used for the transportation of cargo within the supply chain are capable of being effectively secured? (b) Whether, to the extent possible, all operators of conveyances used for transport of cargo are trained to maintain the security of the conveyance and the cargo at all times while in its custody? (c) Whether all operators are required to report ac .....

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..... for visitors etc at all points of entry? (e) Whether procedures are in place to expeditiously remove identification and access to premises and information for employees whose employment is terminated? E.5.6 Business Partner Security Yes No Remarks (a) Whether the applicant has written and verifiable process, including the capability of financial soundness and compliance with the safety requirement set by the contracts as well as the capability of detection and correction of safety defects, for selection of business partners? (b) For AEO business partners, whether the applicant has obtained the copies of their AEO certificate? (c) For non-AEO business partners, whether the applicant has obtained written confirmation from them that they meet AEO equivalent security criteria? The applicant may obtain one of the following written documents from such business partners for demonstrating their compliance with security criteria? (i) Contractual .....

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