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

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 bet...

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Autor principal:	Tetyana Ostrikova
Formato:	article
Lenguaje:	EN RU UK
Publicado:	National University Odessa Law Academy 2021
Materias:	authorized economic operator aeo trade facilitation customs legislation eu ukraine supply chain security Law K
Acceso en línea:	https://doaj.org/article/476da143549c4b679979b7815cca8b56
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spelling	oai:doaj.org-article:476da143549c4b679979b7815cca8b562021-11-25T21:16:55ZAEOs’ Institution Development in the EU and Ukraine: Common Standards in Different Perceptions10.26886/2524-101X.7.5.2021.42524-101X2617-541Xhttps://doaj.org/article/476da143549c4b679979b7815cca8b562021-11-01T00:00:00Zhttps://doaj.org/toc/2524-101Xhttps://doaj.org/toc/2617-541XThe 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.Tetyana OstrikovaNational University Odessa Law Academyarticleauthorized economic operatoraeotrade facilitationcustoms legislationeuukrainesupply chain securityLawKENRUUKLex Portus, Vol 7, Iss 5, Pp 69-87 (2021)
institution	DOAJ
collection	DOAJ
language	EN RU UK
topic	authorized economic operator aeo trade facilitation customs legislation eu ukraine supply chain security Law K
spellingShingle	authorized economic operator aeo trade facilitation customs legislation eu ukraine supply chain security Law K Tetyana Ostrikova AEOs’ Institution Development in the EU and Ukraine: Common Standards in Different Perceptions
description	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.
format	article
author	Tetyana Ostrikova
author_facet	Tetyana Ostrikova
author_sort	Tetyana Ostrikova
title	AEOs’ Institution Development in the EU and Ukraine: Common Standards in Different Perceptions
title_short	AEOs’ Institution Development in the EU and Ukraine: Common Standards in Different Perceptions
title_full	AEOs’ Institution Development in the EU and Ukraine: Common Standards in Different Perceptions
title_fullStr	AEOs’ Institution Development in the EU and Ukraine: Common Standards in Different Perceptions
title_full_unstemmed	AEOs’ Institution Development in the EU and Ukraine: Common Standards in Different Perceptions
title_sort	aeos’ institution development in the eu and ukraine: common standards in different perceptions
publisher	National University Odessa Law Academy
publishDate	2021
url	https://doaj.org/article/476da143549c4b679979b7815cca8b56
work_keys_str_mv	AT tetyanaostrikova aeosinstitutiondevelopmentintheeuandukrainecommonstandardsindifferentperceptions
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AEOs’ Institution Development in the EU and Ukraine: Common Standards in Different Perceptions

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