Proposals for Improving Legal Regulation of the Institute of Authorized Economic Operator

The article discusses current issues related to the development of the institution of an authorized economic operator (hereinafter — AEO) in Russia. The study is devoted to the analysis of the regulatory framework, and also analyzes the current state of affairs. the purpose of the article is to identify problems that require discussion and deeper research in order to improve the regulation of the AEO institution; formulating conceptual proposals for its development and involving in this institute companies that really need simplifications when carrying out customs operations for conducting foreign trade activities. This study is based on the methodological approaches of domestic scientists to the problems of development of economic institutions. When conducting the study, the method of comparative analysis of legislation regulating the AEO institution was used; An analysis of scientific literature and existing data from open AEO Registers was carried out. Methods of scientific knowledge, system analysis (deduction, induction, analysis, synthesis), graphic and statistical methods, systems approach were used; methods of monographic, statistical and comparative analysis, generalization and interviews were used. results and scientific novelty of the study. The work focuses on the study of the terms underlying the AEO institution. According to the author, the term should more accurately reflect the purpose and essence of its creation. The legal regulation of the AEO institution requires a new rethinking, with prospects for the development of the institution, as laid down in the standards of the World Customs Organization, from the understanding of AEOs as national companies that have a number of simplifications when performing customs operations, to the understanding of AEOs as organizations — links in the supply chain of products between AEOs of other countries, provided they all meet trade and safety standards. A set of proposals for the development of the AEO Institute has been formed. Conclusions. The proposals concern clarification of terminology and proposals for improving the regulatory framework, in particular the development of simplifications. The federal customs services of the EAEU countries may use the provisions of this article when developing legal regulation for the development of the AEO institution. The degree of elaboration varies from a conceptual idea to the proposal of specific amendments to articles of laws.

1. Agamagomedova S. A. Optimization of customs operations in the draft Customs Code of the Eurasian Economic Union // Bulletin of the Russian Customs Academy [Vestnik Rossiiskoi tamozhennoi akademii]. 2015. N 4. P. 80–86 (in Rus).

2. Denisova N. A. Analysis of the development potential of the institution of an authorized economic operator in the Eurasian Economic Union // Bulletin of innovative technologies [Byulleten’ innovatsionnykh tekhnologii]. 2020. V. 4. N 2 (14). P. 13–18 (in Rus).

3. Gorbacheva A. I. Development of the institution of an authorized economic operator in the context of the new Customs Code of the Eurasian Union // Logistics systems and processes in conditions of economic instability: Materials of an absentee scientific and practical conference (Minsk, December 6–7, 2017). Minsk : BGATU, 2017. P. 39–43 (in Rus).

4. Loginova A. S., Odinikova A. V. Legal aspects of the activities of the authorized economic operator in the Eurasian Economic Union: problems and prospects // Legal science and practice: Bulletin of the Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia. 2021. N 2 (54). P. 85–88 (in Rus).

5. Moser S. V. Improvement of the Institute of the Authorized Economic Operator in the Eurasian Economic Union // Academic Bulletin of the Rostov Branch of the Russian Customs Academy. 2016. N 2 (23). P. 23–27 (in Rus).

6. Kirillova D. A. Special simplifications provided to the authorized economic operator under the Customs Code of the Eurasian Economic Union // Customs Readings — 2017. Modern science and education on guard of economic interests of the Russian Federation. Collection of materials of the All-Russian Scientific and Practical Conference with international participation: In 3 v. V. 1. St. Petersburg Branch of the Russian Customs Academy, 2017. P. 66–76. EDN XRMYWT (in Rus).

7. Nekrasov D. V. Legal innovations of the Institute of the Authorized Economic Operator in the Eurasian Economic Union // Bulletin of the Russian Customs Academy. 2015. N 3. P. 92–100 (in Rus).

8. Nekrasov D. V. The program of the authorized economic operator as a tool for improving its administrative and legal status // Administrative and municipal law. 2013. N 12. P. 1156–1161 (in Rus).

9. Nekrasov D. V. Improving the administrative and legal status of an authorized economic operator in the conditions of the Eurasian Economic Union: monograph. M. : Publishing House of the Russian Customs Academy, 2015. 230 p. (in Rus).

10. Nekrasov D. V. Authorized economic operator. Special simplifications as an exclusive right to perform customs operations // Gaps in Russian legislation. 2013. N 4. P. 183–186 (in Rus).

11. Prokhorenko T. N. Improvement of the institution of the authorized economic operator in the Eurasian Economic Union and its development in the Republic of Belarus // School of Science. 2018. N 4 (4). P. 4–5 (in Rus).

12. Rylskaya M. A., Nekrasov D. V. Institute of Authorized Economic Operator in the Context of Legal Theory // Bulletin of the Financial University. 2014. N 1. P. 122–128 (in Rus).

13. Sumina N. V. Problems of Functioning of the Institute of the Authorized Economic Operator in the Eurasian Economic Union // Investment and Innovation Management. 2016. N 2. P. 98–102 (in Rus).

14. The evolution of the institution of an authorized economic operator: innovations of the Customs Code of the Eurasian Economic Union // In the collection: Innovative processes in economic, social and spiritual spheres of life of society. Materials of the VIII international scientific conference. 2018. P. 9–14 (in Rus).

15. Tereshenkova A.Yu. Development of the institute of an authorized economic operator // Technical and technological problems of service. 2017. N 3 (41). P. 45–49 (in Rus).

16. Khujatov M. B. Assessment of the effectiveness of the activities of the authorized economic operator in the Eurasian Economic Union // Bulletin of the Moscow Financial and Legal University. 2019. N 1. P. 40–48 (in Rus).

17. Gellert L. Withdrawal, revocation and suspension of AEO certification // World Customs Journal. 2011. Vol. 5. N 1. P. 3–16.

18. Hans-Joachim Schramm. Who benefits most from AEO certification? An Austrian perspective // World Customs Journal. 2015. Vol. 9. N 1. P. 59–67.

19. Liu J., Tan Y.-H., Hulstijn J. IT enabled risk management for taxation and customs: the case of AEO assessment in the Netherlands, Electronic Government // Lecture Notes in Computer Science. 2009. Vol. 5693. P. 376–387.

20. Karlsson L. Back to the future of Customs: A new AEO paradigm will transform the global supply chain for the better // World Customs Journal. 2017. Vol. 11. N 1. P. 3–16.