Improving the activities of the authorized economic operatorin the Eurasian economic union

Moscow, RussiaThis article analyzes in detail the current state of the institution of an authorized economic operator (AEO) within the framework of the Eurasian Economic Union, taking into account the identified urgent problems of customs regulation in this area. The relevance of the research topic is to increase the role of authorized economic operators as a tool for liberalizing and simplifying customs procedures, as well as establishing cooperation between participants in foreign economic activity and customs authorities. At the same time, the existing relations in the field of functioning of the AEO institute in the Eurasian Economic Union have not yet reached their perfection, and therefore, the issue of the development of this institute within the Union is of particular importance. The purpose of the study is to develop measures to optimize the activities of the institute of an authorized economic operator in the EAEU. In this regard, the definition of the term “authorized economic operator†was given and the trends in the development of AEO in world practice were analyzed. In the course of the practical analysis, the foreign trade activities of the JSC Firm “August†, which has the status of an authorized economic operator with a certificate of the third type, were directly considered, and the main advantages received by the company within the framework of the AEO status were also identified. As a result, problematic aspects of customs regulation of AEO activities in the EAEU were identified, including in terms of the application of special simplifications, as well as ways to solve them were proposed and promising directions for further development of the institute were outlined.