Abstract
Goal. To identify development pathways for Authorized Economic Operators (AEO), assess their impact on customs clearance processes, and analyze application risks. Method. The theoretical and methodological basis of the research comprises fundamental and modern studies by foreign and domestic experts in the field of Authorized Economic Operators (AEO). The analysis of AEO's impact on customs clearance processes is based on methods of analysis and synthesis, induction and deduction. The research on AEO development pathways and the assessment of their application risks employs the methodology of scientific abstraction, allowing for the identification of key trends and promising directions for further improvement of customs procedures. Results. Current trends in international trade demand the adaptation of supply chain security tools by customs administrations. Authorized Economic Operators (AEO) are becoming key players in this process, offering new opportunities for optimizing customs operations. The implementation and development of AEO contribute to cost reduction, shortened customs clearance time, and increased transparency of trade operations. However, the use of AEO entails certain risks, particularly related to cybersecurity and potential abuses. Key principles of partnership between customs authorities and businesses that have obtained or seek to obtain AEO status have been identified. The dynamics of obtaining AEO status by enterprises in Ukraine have been analyzed, indicating that the current state of the AEO program in Ukraine has significant development potential, promoting increased efficiency in international trade and reduced administrative barriers.Scientific novelty. The current state of the trade industry and its development prospects were analyzed. The main organizational structures of trade business structures existing at the current stage of development were analyzed. Scientific Novelty. The main stages of the process for obtaining Authorized Economic Operator status have been analyzed, and the main customs risks that require careful management and control by customs authorities have been identified. This includes continuous improvement of risk assessment and verification procedures, as well as close cooperation with AEO program participants to ensure the safety and efficiency of international trade. Practical Significance. Key directions for improving the authorization process for enterprises under the Authorized Economic Operators program have been formulated.
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