Authorized economic operator’s program within the framework of improving the customs policy of Ukraine
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Author(s)Viktoriia TyshchenkoLink to ORCID Index: https://orcid.org/0000-0002-2530-185x
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Kateryna AzizovaLink to ORCID Index: http://orcid.org/0000-0003-0539-5489
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Alina ShapovalovaLink to ORCID Index: https://orcid.org/0000-0003-2015-3787
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Denis Ostrovsky
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DOIhttp://dx.doi.org/10.21511/dm.19(1).2021.02
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Article InfoVolume 19 2021, Issue #1, pp. 10-18
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92 Downloads
This work is licensed under a
Creative Commons Attribution 4.0 International License
For businesses, the introduction of the Authorized Economic Operator program means simplified declaration, improved efficiency of customs procedures and reduced risks. This allows entrepreneurs to save time and money on customs terminal services and creates transparent and clear customs clearance procedures. However, so far only one company has received such a status, and the State Customs Service is considering another application for authorization. The purpose of the work is to assess the conditions and benefits of the program of an authorized economic operator in the framework of improving customs policy. The object of the study is the program of an authorized economic operator in Ukraine. The risks of international supply chains were highlighted in the paper. Entities that can obtain the status of an automated economic operator and the conditions for granting authorization to an automated economic operator are presented in detail. The simplifications and advantages of the status of the automated economic operator received by the subjects are systematized. The study used methods such as analysis and synthesis, induction and deduction, comparison, system approach. The analysis helped to identify the shortcomings of the status of an automated economic operator, which can be further used by researchers to make recommendations for improving the regulatory framework.
- Keywords
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JEL Classification (Paper profile tab)G28, F15, F53, K33
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References21
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Tables5
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Figures0
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- Table 1. Risks of international supply chains
- Table 2. Entities that can obtain AEO status and AEO definitions
- Table 3. AEO compliance criteria
- Table 4. Simplification in the presence of AEO
- Table 5. Advantages of the automated economic operator
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