New OEA: From a customs seal to a fiscal compliance instrument
Date of publication: April 7, 2026
The Brazilian Federal Revenue has published Instruction Normative RFB No. 2,318/2026, introducing significant changes to the Brazilian Authorized Economic Operator (AEO) Program. This new regulation replaces Instruction Normative No. 2,154/2023 and redefines the AEO's role in the Federal Revenue's compliance strategy.
Alignment with international and national regulations
The updated regulation aligns with Complementary Laws No. 214/2025 and No. 225/2026, as well as the World Trade Organization's Trade Facilitation Agreement. It integrates with the Federal Revenue's Sintonia and Confia programs, aiming to enhance transparency and trust between the Federal Revenue and economic operators.
Key changes in the AEO program
Previously focused on customs risk management, logistics security, and operational predictability, the AEO now reflects the company's maturity in compliance. Certification has become progressive, with different levels offering varied benefits.
Structure of the updated AEO program
The AEO-Conformity (AEO-C) structure has been redefined to operate across three levels: Essential, Qualified, and Reference. This approach allows the Federal Revenue to tailor incentives and requirements based on the operator's reliability and risk profile.
Integration with Sintonia and Confia programs
The AEO is now explicitly linked to the Sintonia (broad tax classification) and Confia (enhanced cooperation with major taxpayers) programs. The highest AEO-C level requires Sintonia A+ classification or participation in Confia, ensuring only companies with consistent tax behavior and positive histories access the most advanced benefits.
Selective and strategic benefits
The updated regulation offers customs facilitation, reduced inspections, priority processing of declarations, and potential for early import registration. The Reference level includes tax deferral on imports.
Institutional risk management
Entities considered persistent debtors are prohibited from entering or remaining in the AEO program. Importers must conduct at least 60% of operations independently, limiting excessive outsourcing.
Conclusion
The updated AEO program transforms from a customs seal into a crucial compliance tool for the Federal Revenue. Companies must evaluate whether to remain at basic levels or invest in compliance to access superior benefits, reserved for reliable operators. Thomson Reuters' Supply Chain Compliance solutions support companies in evolving their compliance maturity, facilitating the achievement and progression of AEO certification.