In the context of European integration processes and the need to optimize customs management in Ukraine, an important role is played by the implementation in the mechanism of legal regulation of various forms of partnerships between customs authorities and business entities-users of customs services, leading among which is an authorized economic operator (AEO). In addition, the authorized economic operator acts as a separate relatively independent structural element of customs security as a tool to improve customs procedures and protect the economic interests of business.

The purpose of the article is to make an attempt to determine the place and role of the authorized economic operator through the prism of instruments to ensure customs security of the state.

 It is established that the authorized economic operator is a relatively independent element of the system of customs security instruments, which simultaneously acts as a measure toimprove the customs procedure and a form of protection of economic interests of business. The role of the AEO in the mechanism of state provision of customs security is proposed to be considered dualistically – from the implementation of the policy of protectionism of national entrepreneurship; and by direct optimization of customs procedures. It is established that the introduction of special simplifications and advantages, which provide for the reduction of pressure from the supervisory authorities of the customs service in relation to the AEO potentially, although they create the likelihood of threats to customs security, but similar minimization of control and supervision actions. In accordance with the procedure established by law, the status of AEO is compensated by conducting a preliminary assessment (read inspections) of them (enterprises) by the authorities. In addition, ensuring an adequate level of customs security is achieved by transferring control to an earlier point (for the period of assessing the company’s compliance with the established criteria for AEO status), which frees up staff, organizational and other resources of the state to perform functions related to day-to-day customs management. case.

Bibliography

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Conference papers

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Theses

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Webcites

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