Brazilian Federal Revenue Service issues new rules applicable to the Authorized Economic Operator (AEO) Program

In brief

On March 27, 2026, Brazilian Federal Revenue Instruction Normative (IN) No. 2,318/2026 entered into force, introducing a comprehensive change  to the Brazilian Authorized Economic Operator (AEO) Program.

In more detail

The main innovation introduced by IN RFB No. 2,318/2026 is the restructuring of the AEO‑Compliance modality (AEO‑C), which ceases to be designed as a uniform certification and instead adopts a tiered model, structured around three progressive levels of compliance and governance, namely:

• AEO‑C Essential (“OEA-C Essencial”) is intended for exporting trading companies. It represents an introductory level focused on managing the customs risks inherent to export intermediation activities. In general, its requirements are more objective and streamlined, with a higher degree of automated verification and, as a rule, no requirement for an on‑site validation visit.
• AEO‑C Qualified (“OEA-C Qualificado”) broadly corresponds to the traditional AEO‑Compliance certification model in force until now. This level preserves the requirement for full compliance with general, customs, tax, and operational criteria, encompassing aspects such as tariff classification, origin, customs valuation, special regimes, internal controls, professional qualification, and a track record of regulatory compliance. Notably, this modality may also be leveraged by the purchaser and the ordering party in indirect import transactions, provided that the import is carried out through the DUIMP system (subject to further regulation by Coana).
• AEO‑C Reference (“OEA-C Referência”) represents the highest level of compliance under the new framework and is designed for operators with a high degree of maturity in governance, internal controls, and customs and tax compliance history. In addition to full compliance with the requirements applicable to the Qualified level, this classification requires, as an additional condition, certification under the Confia Program or an “A+” rating under the Sintonia Program, evidencing the formal integration of the Federal Revenue Service’s different compliance instruments.

Among other relevant adjustments, the Normative Ruling also established the reduction of the minimum percentage of import transactions required to be carried out directly by importers for certification purposes, which was lowered from 85% to 60%. This flexibility broadens the range of companies potentially eligible for the Program.

With respect to benefits, the regulation consolidated previously established advantages and introduced new benefits for operators classified under the AEO‑C Reference level. These include, in particular, the deferral of payment of import‑related taxes and the exemption from submitting import and export declarations to inspection channels other than the green channel, except in cases where there are indications of material irregularities. The regulation also expressly prohibits the admission to, and continued participation in, the AEO Program of taxpayers classified as habitual defaulters, as defined under Supplementary Law No. 225/2026 as a “taxpayer whose tax behavior is characterized by substantial, repeated, and unjustified noncompliance.”

Finally, the Normative Ruling established relevant transitional rules. Operators already certified under the AEO‑C modality will be automatically migrated to the AEO‑C Qualified level, and applications for the AEO‑C Essential and AEO‑C Reference levels may be submitted as of April 15, 2026, requiring prior planning by interested companies.

The new regulation reinforces a trend observed in recent years toward strengthening a cooperative model between the authorities and taxpayers in customs matters, based on risk management and transparency. In this context, it is advisable for companies to conduct an internal assessment of their controls, processes, and governance structure in order to evaluate their alignment with the new AEO Program parameters and to identify opportunities for qualification or progression across the different certification levels, in line with their operational and compliance strategies.