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Peraturan
Republik Indonesia. Undang-Undang Nomor 17 Tahun 2006 tentang Kepabeanan.
- Instruksi Presiden Republik Indonesia Nomor 1 Tahun 2010 tentang Percepatan Pelaksanaan Prioritas Pembangunan Nasional Tahun 2010.
- Peraturan Menteri Keuangan Nomor PMK 219/PMK.04/2010 Tentang Perlakuan Kepabeanan terhadap Authorized Economic Operator
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- Peraturan Menteri Keuangan Nomor PMK 227/PMK.04/2014 Tentang Operator Ekonomi Bersertifikat (Authorized Economic Operator).
- Peraturan Direktur Jenderal Bea dan Cukai PER-4/BC/2015 tentang Tata Cara Pemberian Pengakuan Kepabeanan Sebagai Operator Ekonomi Bersertifikat (Authorized Economic Operator).
- KEP-75/BC/2022, tentang keputusan Direktur Jenderal Bea dan Cukai tentang penerapan secara penuh (mandatory) kesepakatan mengimplementasikan Mutual Recognition Arrangement on Authorized Economic Operator (MRA- AEO) antara Direktorat Jenderal Bea dan Cukai (DJBC) dengan Korea Customs Service (KCS).