Authorized Economic Operator’s Program within the Framework of Improvement of the Customs Policy of Ukraine

Abstract

The introduction of the authorized economic operator program means for businesses simplification of declaration, efficiency of customs procedures and reduction of 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. In the course of research such methods were used 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.