AEOs’ Institution Development in the EU and Ukraine: Common Standards in Different Perceptions

Анотація

The article presents a comparative study of the AEO institution’s development in the legislation of the EU and Ukraine. It focused on differences in perceptions of the role and functions of AEO and related differences in ways and means of introducing this institution. Development of partnerships between customs authorities and businesses incorporated a concept of trusted trader. The said concept had developed through the whole international framework of standards in the field starting from the Revised Kyoto Convention and even earlier at the national level in the number of countries. However, current senses of AEO status were introduced into the EU legal space only after entering into force the Union Customs Code of 2016, supplemented by the comprehensive development of international bilateral and regional agreements in the study area. Besides, the research emphasized problems associated with the formation and development of the AEO institution in Ukraine. The European integration aspirations led to the emergence of provisions in the legislation of Ukraine on the provision of benefits and simplifications by customs authorities to economic entities in the course of customs control. However, considerable problems associated with introducing the national system of customs regulation and the practical implementation of the AEO arose from the lack of confidence in businesses and somewhat misunderstanding the core of relations between AEO and customs authorities. Several legislation gaps and differences with respective EU legislation made become obstacles for study reform and practical implementation of the AEO institution in Ukraine.

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