This article provides a theoretical analysis of the legal status of the authorized economic operator and attempts to develop recommendations to improve it. It is noted that the legal status of an authorized economic operator has a collective, universal nature, is inherent in the statuses of various participants in foreign economic activity, in particular, importers, exporters, carriers, customs representatives, warehouse keepers; reflects the features of the legal entity and its position in the system of customs relations, etc.

The article aims to attempt to determine the legal status of an authorized economic operator in Ukraine.

It is determined that the legal status of the AEO is a set of fundamental rights, responsibilities, legitimate interests, legal personality, legal responsibility, and legal basis for the operation of a resident enterprise, which plays a role in the international supply chain (manufacturer, exporter, importer, customs representative, carrier, freight forwarder, warehouse keeper), and received authorization under the requirements of customs legislation and acquired the status of an authorized economic operator. Elements of legal status are conditionally divided into the target, competence, and organizational-structural blocks. The main element of the legal status of an authorized economic operator, which distinguishes it from the generic group of legal entities within the customs relationship, is the right to apply special simplifications.

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Theses

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