DEXTERITY LOGISTICS CO., LTD.
formally introduced the Authorized Economic Operator (AEO) certification mechanism in June 2012. In November 2012, the company successfully passed the verification by Kaohsiung Customs, Customs Administration, Ministry of Finance, and was officially certified as an AEO enterprise. By submitting information that meets the necessary requirements to Customs, DEXTERITY enjoys the privilege of simplified and expedited customs clearance. Furthermore, through Mutual Recognition Arrangements (MRA) between international customs authorities, we can access preferential measures globally.
The Four Core Values and Strategic Significance of AEO Certification
01
Strengthening Supply Chain Security
The AEO system requires enterprises to implement security controls across logistics, warehousing, and transportation to effectively prevent risks such as illegal tampering, smuggling, and terrorist attacks. Through risk management mechanisms and on-site controls, we have established a robust and trustworthy supply chain foundation.
02
Enhancing Customs Efficiency and Reducing Costs
Certified enterprises enjoy benefits such as simplified customs procedures, reduced documentation review, lower inspection rates, and priority clearance. Especially for high-value or time-sensitive cargo, these advantages significantly save time and logistics costs, thereby enhancing operational efficiency and market competitiveness.
03
Facilitating International Trade
Taiwan has signed AEO Mutual Recognition Arrangements (MRA) with countries including the United States, Singapore, South Korea, Israel, and mainland China. This creates a cross-border collaborative customs clearance network, reduces trade barriers, accelerates cargo flow, and enhances the expansion of global market layouts.
04
Strengthening Corporate Brand and Reputation
Passing the AEO audit signifies that an enterprise maintains high standards in compliance, management, and security. It not only earns government recognition but also enhances trust among clients and supply chain partners, positioning the company as a reliable and preferred partner in international trade.
International AEO Mutual Recognition Agreements (MRA)
Through MRAs, Taiwan has established a secure cooperation network with customs authorities in multiple countries:
Partner Countries
United States, Singapore, Israel, South Korea, Australia, Japan, India, New Zealand, Guatemala, Canada, and Mainland China.
Agreement Content
- Bilateral AEO Information Exchange: Priority in customs facilitation.
- STP-Plus Program Collaboration: Cross-industry AEO recognition.
- Mutual Recognition of Export AEO Certification.
- Mutual Recognition of Import and Export AEO Certifications.
- Cross-Strait AEO Mutual Recognition Pilot Program.
Key Benefits
- Reduced Inspection Rates: Priority in customs clearance.
- Streamlined Documentation Review: Priority in physical inspections.
- Lowered Inspection Rates for Imported Cargo.
- Reduced Random Sampling Ratios: Enhanced operational efficiency.
- Simplified Audit Processes: Priority release of goods."

Import Industry Benefits
- Lowest rates for documentation review and random cargo inspection.
- Simplified inspection: Selected cargo may apply the simplified inspection rules under the "Regulations Governing the Inspection of Import and Export Goods" and receive priority inspection.
- Monthly summary payment: For goods released after providing tax/duty guarantees, taxes and duties may be paid on a monthly summary basis. (Note: Cases released under Article 18 of the Customs Act by paying a deposit for prior release are not eligible for monthly summary payment.)
- Self-guarantee: Enterprises meeting the requirements of Article 3 may apply to use self-declaration bonds instead of tax/duty guarantees.
- Single Window Service: A dedicated service window for unreleased cargo cases, providing inquiries and assistance for customs clearance issues.
- Expedited Re-importation: For the re-importation of domestic goods, a written application for prior release via self-declaration may be submitted, with the original export declaration liquidated afterwards.
- Non-intrusive Inspection: Right to apply for non-intrusive inspection methods (e.g., X-ray scanning).
- High-value Exemption: Declarations with a dutiable value of NT$100 million or more may qualify for "Exempt from Review and Inspection" (C1) clearance.

Export Industry Benefits
- Lowest rates for documentation review and cargo inspection.
- Inspection waiver or priority: For cases selected for inspection, Customs may waive the inspection; if not waived, priority inspection will be granted.
- Single Window Service: A dedicated service window for unreleased cargo cases, providing inquiries and assistance to resolve customs clearance issues.
- Non-intrusive Inspection: Right to apply for non-intrusive inspection methods.
- High-value Exemption: Declarations with an FOB (Free On Board) value of NT$100 million or more may qualify for "Exempt from Review and Inspection" (C1) clearance.
De x terity
International AEO-certified enterprises enjoy the following customs clearance privileges:
Taiwan - Singapore
Eligible AEO Participants (AEOs on the data exchange list between both customs authorities)
- Taiwan: AEO-certified importers and exporters, as well as freight forwarders (express delivery) and warehouse operators (logistics centers) capable of declaring goods in the name of the importer/exporter.
- Singapore: STP-Plus certified operators (Singapore’s STP does not distinguish by industry category).
Mutual Preferential Measures for AEO Operators
- Reduced Inspection Rates: Lowered rates for documentation review and/or random cargo inspections for both imported and exported goods.
- Priority Inspection: If imported or exported goods are selected for inspection, priority will be granted.
Taiwan - South Korea
Eligible AEO Participants
- Taiwan: AEO-certified exporters.
- South Korea: AEO-certified exporters.
Mutual Preferential Measures for AEO Operators
- Reduced Inspection Rates: Lowered inspection rates for imported goods.
- Priority Inspection: If imported goods are selected for inspection, priority will be granted.
Taiwan - Israel
Eligible AEO Participants
- Taiwan: AEO-certified importers and exporters.
- Israel: AEO-certified importers and exporters.
Mutual Preferential Measures for AEO Operators
- Reduced Inspection Rates: Lowered random inspection ratios for both imported and exported goods.
Cross-Strait Customs AEO Mutual Recognition Pilot Implementation
Pilot Customs Authorities
- Taiwan Pilot Customs: Keelung Customs and Kaohsiung Customs, Customs Administration, Ministry of Finance.
- Mainland China Pilot Customs: Nanjing, Fuzhou, and Xiamen Customs.
Pilot Program Enterprises
- Taiwan Pilot Enterprises: Certified Authorized Economic Operators (AEO). Sea freight exported by these enterprises to Nanjing, Fuzhou, and Xiamen in Mainland China is included in the pilot scope (not limited to departures from Keelung or Kaohsiung ports).
- Mainland China Pilot Enterprises: Advanced Certified Enterprises (ACE). Sea freight exported by these enterprises to Keelung Customs and Kaohsiung Customs under the Ministry of Finance is included in the pilot scope (not limited to departures from Nanjing, Fuzhou, or Xiamen ports).
Mutual Preferential Measures for AEO Operators
- Reduction of Documentation Review: Minimal document auditing for imported goods.
- Lower Inspection Rates: Significant reduction in physical inspection ratios for imported goods.
- Priority Clearance: Expedited processing of customs clearance procedures for imported cargo.
- Dedicated AEO Liaison: Access to a designated Customs contact officer for personalized assistance.
- Priority Recovery in Emergencies: Priority handling and expedited release during periods of trade disruption or emergency situations.
Authorized Economic Operator (AEO)
The certification of "Authorized Economic Operator" originated from the SAFE Framework of Standards to Secure and Facilitate Global Trade (WCO SAFE), adopted by the World Customs Organization (WCO) in June 2005. This framework sets the international minimum standards and best practices for secure supply chains to be followed by WCO members. It is built upon two core pillars: Customs-to-Customs Network Arrangements and Customs-to-Business Partnerships.
The Four Pillars of Operation
01
Harmonization of Electronic Information: Harmonizing electronic information and advance filing systems for imported, exported, and transshipped goods.
02
Consistent Risk Management: Utilizing a consistent risk management system to identify and address security threats.
03
Outbound Inspection Coordination: Exporting customs authorities coordinate with importing countries to perform security inspections on outbound containers.
04
Customs-to-Business Partnership (AEO): Providing corresponding facilitation measures to Authorized Economic Operators (AEO) that comply with secure supply chain management standards.
Authorized Economic Operator (AEO) is a certification based on the common security standards under the fourth operational pillar. It demands that every link in the logistics chain—from manufacturing and warehousing to transportation and customs brokerage—achieves strict self-regulation.
The Customs Administration of Taiwan adheres to the WCO SAFE Framework in alignment with 170 countries globally. Through inter-customs network agreements and customs-to-business partnerships, we ensure the security of cross-border cargo movement without compromising trade facilitation. To date, Taiwan has signed AEO Mutual Recognition Arrangements (MRA) with the United States, Singapore, Israel, and South Korea, and initiated AEO mutual recognition pilot operations with Mainland China at the end of 2016.
Taiwan AEO Authentication
Must comply with the 14 major audit categories and their respective detailed regulations.
1. Administrative Organization
2. Consultation, Cooperation, and Communication
3. Physical and Premises Security
4. Access Control
5. Personnel Security
6. Procedural Security
7. Business Partner Security
8. Cargo Security
9. Container Security
10. Conveyance Security
11. Information Technology Security
12. Security Training and Threat Awareness
13. Incident Prevention and Handling
14. Assessment and Improvement


