Authorized Economic Operator (AEO) — OEA
The Authorized Economic Operator (AEO / OEA) is the party in the international logistics chain — importer, exporter, carrier, warehouse keeper, among others — voluntarily certified by the Federal Revenue Service (RFB) as a low-risk operator, along the lines of the WCO SAFE Framework. The program is governed by RFB Normative Instruction 2.318/2026, in two modalities — AEO-Security and AEO-Compliance, the latter in the Essential, Qualified and Reference tiers — and delivers clearance priority, green channel and, at the Reference tier, the deferral of import taxes (Complementary Law 225/2026).
How it works
Membership is voluntary and carries no registration fee: the company self-assesses, files the application in the AEO System (Single Portal Siscomex) and goes through a validation — to be completed within 120 days (Coana Ordinance 187/2026) —, with certification by Executive Declaratory Act, permanent monitoring and revalidation every 4 years.
RFB Normative Instruction 2.318/2026 — which revoked IN 2.154/2023 — provides for two modalities: AEO-Security, open to the nine eligible parties of the logistics chain, and AEO-Compliance, exclusive to importers and exporters, in the tiers Essential (trading export companies), Qualified (former tier 2) and Reference (requires Confia or Sintonia A+). The former “tiers 1 and 2” and “AEO-Full” are abolished names.
Benefits for companies
In the official RFB figures for 2025, AEO importers had 0.32% selection for inspection (99.68% of green channel), against 23.15% for the non-certified, and average sea clearance of 1h13 against 24h22. Added to these are clearance on the water (registration of the declaration before the arrival of the cargo), the tax-classification consultation within 40 days and international recognition through the Mutual Recognition Agreements — ten signed, including China, the United States and the unprecedented Mercosur–Pacific Alliance (May/2025).
At the AEO-C Reference tier, Complementary Law 225/2026 (art. 38) provides for the deferred payment of import taxes — Import Tax, IPI-Import, PIS/Pasep-Import, Cofins-Import, Cide-Fuels and the Siscomex Utilization Fee — until the 20th of the following month, with the AFRMM as an optional extension (§1, I), pending operational regulation by the RFB.
AEO and the Tax Reform
Complementary Law 225/2026 gave the AEO the status of complementary law, alongside the Confia and Sintonia programs. And Complementary Law 214/2025 (art. 82) conditioned the suspension of IBS/CBS on sales to a trading export company on AEO certification — the very reason for the Essential tier. Modalities, requirements, deadlines and the full step-by-step of certification are in the cluster Authorized Economic Operator (AEO).
Frequently asked questions about the Authorized Economic Operator (AEO)
What is the governing rule of the AEO Program?
RFB Normative Instruction 2.318, of 03/26/2026, which expressly revoked IN 2.154/2023 and IN 2.200/2024 (art. 57). Regulation: Coana Ordinance 187/2026. Legal basis: Complementary Law 225/2026, which institutionalized the AEO alongside Confia and Sintonia.
What are the AEO modalities?
AEO-Security (the nine parties of the logistics chain) and AEO-Compliance (importers and exporters), in three tiers: Essential, Qualified and Reference (art. 7 of IN 2.318/2026). “AEO-Full” and the “tiers 1 and 2” are abolished, merely historical names.
How much does AEO certification cost?
The RFB charges no registration fee — membership is voluntary and free of charge. The real investment lies in the internal adjustment of compliance and risk management. The validation of the application must occur within 120 days (Coana Ordinance 187/2026); the real average analysis time was 243 days in December 2025.