The Mutual Recognition Agreement (MRA) on Authorized Economic Operators (AEOs) was signed by all ten ASEAN member states and came into effect on September 19, 2023. This non-legally binding agreement signifies the commitment of the customs authorities of these countries to implement its provisions. The implementation of the agreement will proceed according to the specific circumstances of each country, following a mutually agreed-upon timeline.

The implementation of the agreement is divided into two groups. Group 1 includes countries that have already implemented AEO programs (Brunei, Indonesia, Malaysia, the Philippines, Singapore, Thailand, and Vietnam), while Group 2 comprises countries that are beginning to introduce AEO programs (Cambodia, Laos, and Myanmar).

Currently, six ASEAN countries—Brunei, Indonesia, Malaysia, the Philippines, Singapore, and Thailand—have completed on-site validations for AEOs and have begun a six-month pilot phase. Vietnam is finalizing domestic procedures to conduct on-site validations for its AEOs and will join the pilot phase once these are completed. Group 2 countries are starting to compare legal frameworks among ASEAN nations according to the World Customs Organization's (WCO) guidelines.

The MRA facilitates more effective risk management by customs authorities through timely and accurate information exchange, enhancing the ability to detect high-risk goods, manage supply chains, and efficiently utilize resources.

Additionally, these agreements strengthen cooperation between customs authorities and allow for proactive supply chain management. For instance, the customs authority of the importing country can request the customs authority of the exporting country to conduct inspections on their behalf.

For businesses, the MRA ensures that AEOs are treated consistently across all member states. As explained by Mr. Nguyen Sy Hoang, Deputy Director of the Post-Clearance Inspection Department (General Department of Customs), when a company's goods are recognized as priority, they can be cleared through the "green channel" in Vietnam within just 3 to 5 seconds.

However, in a country without such a mutual recognition agreement, goods may undergo standard procedures, which could take longer for customs checks and oversight. With the MRA in place, goods can be cleared just as quickly in partner countries. This is particularly beneficial for industries where time is a critical factor, such as fashion, semiconductors, or perishable goods like agricultural and seafood products.

To implement the Mutual Recognition Agreement (MRA) on Authorized Economic Operators (AEO), the Sub-Working Group on AEO Mutual Recognition Arrangement (SWG-AAMRA) was established. This group has been working on researching and drafting the AAMRA, comparing and contrasting the AEO programs of member states, assessing the alignment of national AEO programs with the World Customs Organization (WCO) SAFE Framework of Standards, and agreeing on a draft of best practice guidelines for AEOs in ASEAN. Vietnam Customs has also formed a task force and actively participated in all SWG-AAMRA activities.

Currently, Vietnam Customs is amending domestic regulations to ensure that the conditions for recognizing priority enterprises in Vietnam align with those of other signatory countries and the WCO SAFE Framework's AEO standards before conducting AEO validations.

Due to the ongoing development of the amendment to Decree No. 08/2015/ND-CP, Vietnam has not yet started the AEO validation process to move into the pilot phase with the six other countries mentioned earlier.

At the request of the SWG-AAMRA, Vietnam has completed the translation and submission of the draft amended decree to provide SWG members with a basis for considering Vietnam's proposal to conduct on-site validations of selected enterprises that meet the necessary conditions before the decree's official promulgation. This is to avoid delaying the overall ASEAN objective of fully implementing the AAMRA by 2025.

According to the results of the 13th meeting of the SWG-AAMRA (held from May 20-21, 2024), member states have outlined their upcoming implementation roadmaps. Specifically, Cambodia plans to initiate Phase 2 of the pilot program in October 2024, while Laos, Myanmar, and Vietnam are scheduled to conduct Phase 3.