Doctor of Engineering, professor, head of commodity research and customs of Kyiv National University of Trade and Economics
Candidate of Chemistry, Associate Professor of Commodity and customs of Kyiv National University of Trade and Economics
Head of the Office of the declaration of goods declaration and customs regimes Department of Customs Control of the State Fiscal Service of Ukraine, m. Kyiv
THE INSTITUTE OF AUTHORIZED ECONOMIC OPERATOR IN UKRAINE
Background. In terms of euro-integration processes the introduction of such a system of customs control, which would allow to simplify foreign trade activities for entities, without threats to weaken the external security, becomes important for Ukraine. International customs model of public-private partnership is the concept of authorized economic operator (AEO).
Analysis of recent researches and publications showed that the harmonization of regulatory framework for the functioning of AEO in Ukraine with international requirements has to be scrutinized.
The aim of the article – to define strategic directions of the development concept of authorized economic operator in Ukraine with regard to European integration priorities.
Materials and methods. Research was conducted using scientific methods, systematic approach, theoretical generalization, comparison, analysis and synthesis.
Results. The research results showed that the development of international trade at the present stage is impossible without the active cooperation between customs authorities and participants of foreign economic activity. It was given an overall description of the main provisions of international concept of AEO. It was characterized by Innovations of Customs Code of Ukraine which regulate the introduction of the AEO Institute in Ukraine. It was considered the problematic issues of implementation of EU legislation to national customs legislation concerning the functioning of the Institute AEO and it was given recommendations for its solution.
Conclusion. Introduction in Ukraine of AEO Institute marked the beginning of a fundamentally new approach to the interaction between customs authorities and business. Harmonization of national legal norms for the functioning of the AEO with international requirements, established by the Customs Code of the European Community, will allow to pass to new principles of safe international trade and will promote as the flow of foreign goods to the national market so the free distribution of Ukrainian goods on foreign markets.
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