2413-96102663-2365
Business Perspectives
  • Login

Editorial office contact form

Please complete all required fields!

Please specify your request here

Should not be empty
Should not be empty
Should not be empty
Should not be empty
Captcha Refresh Invalid data

Your request has been successfully sent.

Your Cart

Price Total
€0.00

(₴0)

Proceed to Checkout
Your cart is empty
Cart 0 Items
Submit Manuscript
  • About Us
  • Journals
  • Publishing policies
  • Editorial Policies
  • Books
FOLLOW US
  • Home
  • Journals
  • Development Management
  • Issue #1
  • Authorized economic operator’s program within the framework of improving the customs policy of Ukraine

Authorized economic operator’s program within the framework of improving the customs policy of Ukraine

  • Received February 18, 2021;
    Accepted March 17, 2021;
    Published January 25, 2022
  • Author(s)
    Link to ORCID Index: https://orcid.org/0000-0002-2530-185x
    Viktoriia Tyshchenko
    ORCID Researcher ID ,
    Link to ORCID Index: http://orcid.org/0000-0003-0539-5489
    Kateryna Azizova
    ORCID Researcher ID ,
    Link to ORCID Index: https://orcid.org/0000-0003-2015-3787
    Alina Shapovalova
    ORCID , Denis Ostrovsky
  • DOI
    http://dx.doi.org/10.21511/dm.19(1).2021.02
  • Article Info
    Volume 19 2021, Issue #1, pp. 10-18
  • TO CITE
  • 546 Views
  • 122 Downloads

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License

For businesses, the introduction of the Authorized Economic Operator program means simplified declaration, improved efficiency of customs procedures and reduced 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. The study used methods such 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.

view full abstract hide full abstract
  • PAPER PROFILE
  • AUTHORS CONTRIBUTIONS
  • FIGURES
  • TABLES
  • REFERENCES
  • Keywords
    authorized economic operator, customs formalities, customs policy, customs security, simplification of declaration, supply chain risks
  • JEL Classification (Paper profile tab)
    G28, F15, F53, K33
  • References
    21
  • Tables
    5
  • Figures
    0
    • Table 1. Risks of international supply chains
    • Table 2. Entities that can obtain AEO status and AEO definitions
    • Table 3. AEO compliance criteria
    • Table 4. Simplification in the presence of AEO
    • Table 5. Advantages of the automated economic operator
    • Ariadna, A. (2016). Costs and benefits of facilitation and security in trade (Post-master Thesis) (38 p.). Netherlands: Erasmus University.
    • Dzjubenko, P. (2016). Mytna polityka Ukrainy ta problema zakhystu interesiv vitchyznianykh vyrobnykiv [Customs policy of Ukraine and the problem of protecting the interests of domestic producers]. Kyiv: Pidruchnyky i posibnyky. (In Ukrainian).
    • Erceg, A. (2014). Influence of Authorized Economic Operators On Supply Chain Security (pp. 93–101), In 14th International Scientific Conference «Business Logistics in Modern Management 2014». Osijek.
    • Hrebelnyk, O. (2014). Mytna sprava [Customs] (472 p.). Kyiv: Tsentr uchbovoi literatury. (In Ukrainian).
    • Hutsul, I. (2015). Mytna polityka u fiskalnomu prostori Ukrainy [Customs policy in the fiscal space of Ukraine]. International Humanitarian University Herald. Economics and Management, 10, 232-234. (In Ukrainian).
    • Lisov, A. (2017). Mytna polityka: systema ekonomichnykh ta administratyvnykh zasobiv [Customs policy: a system of economic and administrative means]. Dnipropetrovsk: Ranok. (In Ukrainian).
    • Mamchyn, M., & Rusanovska, O. (2011). Influence of logistic risks on increase of to efficiency of activity of enterprises. Visnyk Nacionaljnogho universytetu “Ljvivsjka politekhnika” - Bulletin of the National University «Lviv Polytechnic», 720, 45–51. (In Ukrainian).
    • Mesecha, I. (2019). AEO v Ukraini: na shliakhu do vstanovlennia partnerskykh vidnosyn biznesu i mytnytsi [AEO in Ukraine: on the way to establishing partnerships between business and customs]. Visnyk. Ofitsiino pro podatky - Herald. Officially about taxes, 39, 48–56. (In Ukrainian).
    • Nestoryshen, I. (2019). Aktualni problemy zabezpechennia natsionalnoi bezpeky ta sproshchennia protsedur mizhnarodnoi torhivli [Current issues of national security and simplification of international trade procedures]. Irpin: Customs Research Center of the Fiscal Policy Research Institute. (In Ukrainian).
    • Nestoryshen, I., & Turzhansjkiy, V. (2017). Kontseptualizatsiia instytutu upovnovazhenykh ekonomichnykh operatoriv: problemy zabezpechennia balansu bezpeky ta sproshchennia mizhnarodnoi torhivli [Conceptualization of the institute of authorized economic operators: problems of ensuring the balance of security and simplification of international trade]. Irpin: Customs Research Center of the Fiscal Policy Research Institute. (In Ukrainian).
    • Nestoryshen, I., Berezhnyuk, I., & Brendak, A. (2020). Customs Risk Management System in the Context of Clearance of Customs Procedures. Modern Economics, 22, 59–63. (In Ukrainian).
    • Prus, L. (2013). Dosvid funktsionuvannia instytutu upovnovazhenykh ekonomichnykh operatoriv ta analohichnykh yomu prohram u krainakh-chlenakh VMO ta yikhnie vzaiemne vyznannia [Experience in the operation of the Institute of Authorized Economic Operators and similar programs in WMO Member States and their mutual recognition]. Visnyk Dnipropetrovskoho universytetu. Seriia: Ekonomika - Bulletin of Dnipropetrovsk University. Series: Economics, 7(3), 59–66. (In Ukrainian).
    • Prykhodko, I., & Prykhodko, Ju. (2016). Customs policy of ukraine in the association agreement with the European Union. Visnyk of the Lviv University. Series International Relations, 39, 244–252. (In Ukrainian).
    • Shevchuk, S., & Myskin, Y. (2018). Customs policy as an important composition of providing customs interests of the state. Market Relations Development in Ukraine, 7-8, 45-51. (In Ukrainian).
    • Torello, A. (2020). The Simplification of Customs Formalities: The Role of the Authorized Economic Operator (AEO) in Vietnam and in the EU. In V. Bobek & Ch.-H. (Eds.), Emerging Markets.
    • Verkhovna Rada of Ukraine (2012). Mytnyi kodeks Ukrainy [Сustoms code of Ukraine]. (In Ukrainian).
    • Verkhovna Rada of Ukraine (2020). Deiaki pytannia funktsionuvannia avtoryzovanykh ekonomichnykh operatoriv [Some issues of function¬ing of authorized economic operators]. (In Ukrainian).
    • Verkhovna Rada of Ukraine (2021). Pro zatverdzhennia form zaiavy pidpryiemstva pro nadannia dozvolu na zastosuvannia spetsialnoho sproshchennia ta dozvolu na zastosuvannia spetsialnoho sproshchennia [About the statement of forms of the application of the enterprise on granting of the permission for application of special simplification and the permission for application of special simplification]. (In Ukrainian).
    • Verkhovna Rada of Ukraine (2021). Pro zatverdzhennia formy, opysu ta pravyl vykorystannia natsionalnoho lohotypa avtoryzovanoho ekonomichnoho operatora ta formy sertyfikata avtoryzovanoho ekonomichnoho operatora [About the statement of the form, the description and rules of use of a national logo of the authorized economic operator and the form of the certificate of the authorized economic operator]. (In Ukrainian).
    • Verkhovna Rada of Ukraine (2021). Pro zatverdzhennia Poriadku vedennia Yedynoho derzhavnoho reiestru avtoryzovanykh ekonomichnykh operatoriv [On approval of the Procedure for maintaining the Unified State register of authorized economic operators]. (In Ukrainian).
    • Widdowson, D., Blegen, B., Kashubsky, M., & Grainger, A. (2014). Review of accredited operator schemes: an Australian study. World Customs Journal, 8(1), 17–34.
    • Conceptualization
      Viktoriia Tyshchenko, Kateryna Azizova, Alina Shapovalova, Denis Ostrovsky
    • Funding acquisition
      Viktoriia Tyshchenko
    • Investigation
      Viktoriia Tyshchenko
    • Methodology
      Viktoriia Tyshchenko, Kateryna Azizova
    • Project administration
      Viktoriia Tyshchenko
    • Supervision
      Viktoriia Tyshchenko
    • Validation
      Viktoriia Tyshchenko
    • Writing – review & editing
      Viktoriia Tyshchenko, Alina Shapovalova
    • Formal Analysis
      Kateryna Azizova, Alina Shapovalova, Denis Ostrovsky
    • Resources
      Kateryna Azizova, Alina Shapovalova
    • Software
      Kateryna Azizova, Alina Shapovalova, Denis Ostrovsky
    • Writing – original draft
      Kateryna Azizova, Alina Shapovalova, Denis Ostrovsky
    • Data curation
      Alina Shapovalova
    • Visualization
      Alina Shapovalova, Denis Ostrovsky
< Prev Next >
Download Preview
Close
Development Management
Development Management
  • Issue #1
  • Journal Homepage
  • Indexed/Abstracted
  • Aims and Scope
  • Editorial Board
  • Editorial Policies and Publication Ethics
  • Submission Guidelines for Authors
  • Copyright and Permissions
  • Acceptance rate
  • Self-Archiving Policy
  • Article processing charge
 

COOKIES
The cookie settings on this website are set to 'allow all cookies' to give you the best experience.

If you continue without changing these settings, you consent to this Read more

Accept
newsletter
We accept payment with:
  • visa
  • mastercard
  • ISNI: 0000 0004 6439 8257
  • Copyright © 2025 LLC “CPC “Business Perspectives”,
    except Open Access articles

Developed by MindK. Designed by Crisp.

  • About Us
    • Company
    • News
    • Cooperation and partners
    • Advertising
    • Manuscript Administration System
  • Users support
    • Your profile
    • External services instructions
    • Site navigation
Contact us
  • Hryhorii Skovoroda lane, 10 Sumy, 40022 , Ukraine
  • +380-542-221707
  • +38-063-2891070
  • Privacy Policy
  • Cookie Policy
  • Terms and Conditions
Tweets by LLC “Business Perspectives”