Аннотации:
This paper was presented at the 10th annual WCO PICARD conference (in the frameworks of the “Youth Forum”), 8-10 September 2015 in Baku, the Republic of Republic Azerbaijan. With the introduction of the new Customs Code of Ukraine the concept of the authorized economic operator (AEO) was first presented, but its implementation is still under way. Therefore, the author studies an international experience in AEO implementation, specifying that AEOs’ main features are determined by the International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention). The author also underlines the actuality of the topic connected with some ambiguity in the Customs legislation and difficulties with getting AEO status. The main conditions required to obtain the AEO certificate are mentioned in the paper. Three
types of AEO certificates (the certificate of Customs procedures simplification; the certificate of reliability and safety; the certificate of Customs procedures simplification as well as reliability and safety) together with simplifications provided to AEOs depends on the type of the certificate are analyzed; the grounds for suspension and revocation of any kind of AEO certificate are identified. The author also studies some hinders in obtaining the AEO status in Ukraine, in particular, application and certificate forms, the whole procedure of a certificate issue, the questionnaire concerning different areas of an enterprise activity, absence of appropriate mechanisms to ensure the confidentiality of the information given, implementation of special simplifications. To more deeply research the chosen subject the following scientific methods were used:
analysis, synthesis, comparison, generalization, induction, deduction. In conclusion the author gives recommendations concerning ways of encouraging enterprises to obtain the AEO status, as it enters new principles of safe international trade as well as marks the beginning of a fundamentally new approach to the performance methods and interaction between Customs administrations and business partners.
