COMPLIANCE CHECKLIST FOR COMPANIES APPLYING AS AUTHORISED ECONOMIC OPERATORS (AEO) ACCREDITION The questionnaires below are meant

to assist the Malaysian Royal Customs in determining the eligibility of companies applying for accreditation as Authorised Economic Operators (AEO). Conditions and requirements A. 1. Demonstrated Compliance with Customs Requirements Has any action been taken against your company on any infringement/offence committed under the Customs Act 1967 or any other national legislation enforced over a period of 3 years. If yes, please specify type of offence and action taken? Does your company owe any unpaid duties to the Customs Department? B. 3. Satisfactory System for Management of Commercial Records Does your company practice accounting systems and records in accordance with the Generally Accepted Accounting Principles (GAAP)? Does your company maintain a complete set of accounting books and records in a satisfactory manner? Assuming the accounting system is in the electronic format, is it possible for the auditor to test the system and extract the data from the system? Does your company have a purchase and inventory system? If the answer to question 6 is yes, does your company keep records inventory of each item? Does your company clearly delineate between inventory/procurement from abroad and locally? Yes No For Official Use

4.

5.

6. 7. 8.

Conditions and requirements 9. 10. 11. 12. 13. Does your company have an account payable ledger? Does your company have a receivable ledger? Does your company have a cash receipts journal? Does your company have a cash payments journal? Does your company follow the requirements of sending a copy of audited financial statement within 6 months to Suruhanjaya Syarikat Malaysia (SSM)? Have your company submitted lists of goods to Customs Headquarters for the purpose of identifying customs tariff codes? Have your company submitted lists of prices of the goods to Customs Headquarters to enable the pricing of goods be consistent with the WTO Valuation Guidelines? Does your company maintain a regularly updated record systems on cargo movements relating both to import and export? Does your company maintain a proper archive record system which permits Customs to conduct any required or periodic audit on cargo movements relating both to import and export or for the purpose of validation at any time? C. Financial Viability Is your company registered with the Registrar of Companies? Please furnish us the following documents: - Company Profile - Financial Statement for the last 3 consecutive years D. Consultation, Co-operation and Communication Has your company designated a person or section as a contact point with Customs?

Yes

No

For Official Use

14.

15.

16.

17.

18.

19.

Conditions and requirements 20. E. Education, Training and Awareness Does your company educate its personnel through courses or training programmers on the risks associated with movement of goods in the international trade supply chain? Does your company provide educational materials, expert guidance and appropriate training on the identification of potentially suspect cargo to all relevant personnel involved in the supply chain, such as security personnel, cargo-handling and cargodocumentation personnel, as well as employees in the shipping and receiving areas? F. Information Exchange, Access and Confidentiality Is your company prepared to make payment to make payment of customs duties via the electronic fund transfer? Does your company employ adequate information technology security measures which will protect against access by unauthorized persons? Does your company employ the use of international standards when developing electronic data structure, timing for submission and message content? G. Cargo Security Does your company implement and maintain a proper and adequate security measures on the following : (i) manufacturing of goods (ii) movement of goods (iii) loading premises of goods (iv) conveyance/carriers of goods Does your company develop and maintain a security policy manual which contains detailed guidelines on procedures to be followed to preserve the integrity of cargo while in its custody?

Yes

No

For Official Use

21.

22.

23.

24.

25.

26.

Conditions and requirements 27. H. Conveyance Security Does your company develop and maintain a security policy manual on which contains detailed guidelines on sealing responsibilities and other security related measures to be followed to preserve the integrity of cargo while in its custody? Does your company have an established framework (Radio Frequency Identification Device (RFID) or Global Positioning System (GPS)) to check the route and the mode of transportation, as well as to properly track the movement of the cargoes? I. Premises Security Does your company conduct examination on incoming and outgoing persons, vehicles and cargoes to and from your premise? Does your company have sufficient physical security provided in ensuring safety of goods and premises such as locking devices, barrier, fencing and lighting, placement of guards, including setup of close circuit television (CCTV) and periodic patrolling. J. Personnel Security Does your company screen the background of prospective employees? Does your company have a punitive regulation established to deal with any misconduct of staff? K. Trading Partner Security Does your company screen the background of forwarding agencies/logistics companies handling your companys cargo? Does your company screen the background of your trading partners? L. Crisis Management and Incident Recovery Does your company have a contingency plan for emergency security situations and for disaster incident recovery?

Yes

No

For Official Use

28.

29.

30.

31. 32.

33.

34.

35.

36.

Conditions and requirements Have your company ever experience any accident/disaster related to the cargoes processed under the operations of the company? If any please specify the actions taken. M. Measurement, Analyses and Improvement Is periodical assessment done to identify areas for improvement to ensure efficiency and integrity of the security management system? Does your company have an appropriate identification of audit criteria to conduct internal audit? Is there a framework established to take actions on recommendations of the Internal Audit?

37.

38. 39.

I hereby declare that the above information provided are true and correct. I also undertake to inform Royal Malaysian Customs immediately of any changes in the particulars declared on this compliance checklist. I hereby agree that should any information be found false or incorrect, Royal Malaysian Customs has the right to reject my application or cancel my status.

Date :

(Applicant Signature ) s

Name Of Applicant Designation

Of Applicant : :

Company Official Stamp s