Thursday, 26 May 2022

Tetyana Ostrikova*

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

Full text PDF [EN]

Suggested citation:

Ostrikova, T. (2021). AEOs’ Institution Development in the EU and Ukraine: Common Standards in Different Perceptions. Lex Portus, 7(5), 69–87.

*PhD researcher, Department of Financial Law, Institute of Law, Taras Shevchenko National University of Kyiv (60, Volodymyrska St., Kyiv, Ukraine)



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.

The key words: authorized economic operator, AEO, trade facilitation, customs legislation, EU, Ukraine, supply chain security.



Authorised Economic Operators – Query page. (last update: 2021, October 30). European Commission.

Boklan, D., & Bahri, A. (2020). The First WTO’s Ruling on National Security Exception: Balancing Interests or Opening Pandora’s Box? World Trade Review, 19(1), 123–136. DOI: 10.1017/S1474745619000430

De Sá Porto, P.C., Canuto, O., & Morini, C. (2015). The Impacts of Trade Facilitation Measures on International Trade Flows. Policy Research Working Paper No. 7367. World Bank.

European Commission. (2015, November 24). Implementing Regulation (EU) laying down detailed rules for implementing certain provisions of Regulation (EU) No. 952/2013 of the European Parliament and of the Council laying down the Union Customs Code. (No. 2015/2447).

Gayk, A., Naujoke, E., & Kormych, B. (2021). Harmonization of Procedures Is Still Work in Progress. WCO News, 94, 58-61.

Imran, A., Mohammad. N., & Sulphey, M. (2020). Do trust and corporate social responsibility activities affect purchase intentions? An examination using structural equation modeling. Innovative Marketing, 16(4), 62-73. DOI: 10.21511/im.16(4).2020.06

Issues of functioning of authorized economic operators. State Customs Service of Ukraine. [in Ukrainian].

Karlsson, L. (2017). Back to the future of Customs: A new AEO paradigm will transform the global supply chain for the better. World Customs Journal, 11, 1, 23-33.

Kumanayake, N.S. (2021). Do customs and other trade regulatory barriers lead firms to bribe? Evidence from Asia. Journal of International Trade and Economic Development. DOI: 10.1080/09638199.2021.1962391

Laszuk, M., & Ryciuk, U. (2016). The Importance of Authorized Economic Operator Institution for the Security of Supply Chain in the International Goods Turnover of Polish Enterprises. Eurasian Journal of Business and Management, 4(1), 32-41. DOI: 10.15604/ejbm.2016.04.01.004

Maha, A., Ahmad, T., & Khaled, Sh. (2021). Liquidity, leverage, and solvency: What affects profitability of industrial enterprises the most? Investment Management and Financial Innovations, 18(3), 249-259. DOI: 10.21511/imfi.18(3).2021.22

Medvid, Yu. (2016). Practice in Providing of Simplifications During Customs Control Till the Introduction of Authorized Economic Operator in Ukraine. Scientific papers of Kirovohrad National Technical University. Economic sciences, 29, 87-94. [in Ukrainian].

Michael, B., & Popov, M. (2012). Do Customs Trade Facilitation Programmes Help Reduce Customs-Related Corruption? EconStor Preprints 109021, ZBW - Leibniz Information Centre for Economics.

Miroshnychenko, V. (2021). Simplification of customs procedures: changes needed: Why only one company received the status of an authorized economic operator and what needs to be changed. Ekonomichna Pravda. [in Ukrainian].

Organization for Economic Co-operation and Development. (2019). Exploring the role of trade facilitation in supporting integrity in trade. (TAD/TC/WP(2019)1/FINAL).

Perekhod, N. (2012). Authorized economic operators’ activity in the Federal Republic of Germany. Topical issues of customs, 2, 256-271. [in Russian].

Shkolnyk, I., Kozmenko, O., Nowacki, R., & Mershchii, B. (2020). Dependence of the state of public finances on their transparency and the level of corruption in a country. Economics and Sociology, 13(4), 281-296. DOI: 10.14254/2071- 789X.2020/13-4/18

The Authorised Economic Operator (AEO) concept. Blessing or curse? (2013, August 13). Netherlands Customs & Global Trade, 1, 4.

The Cabinet of Ministers of Ukraine. (1999, April 14). Resolution on Assistance to Foreign Economic Activity. (No. 593). Official Bulletin of Ukraine, 15, 611. [in Ukrainian].

The Commission of the European Communities. (2006, December 18). Regulation (EC) amending Regulation (EEC) No. 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No. 2913/92 establishing the Community Customs Code. (No. 1875/2006).

The European Parliament and the Council. (2013, October 9). Regulation (EU) of laying down the Union Customs Code (recast) (No. 952/2013). Official Journal of the European Union.

The NSDC of Ukraine considered a number of topical issues of state security at its meeting on Friday (2021, April 2). National Security and Defense Council of Ukraine.

The State Customs Service, the Ministry of Economy, the State Tax Administration of Ukraine. (1999, July 7). The joint order on approval of evaluation criteria and procedure for determining resident enterprises of Ukraine which foreign economic activity is liable to the application of facilitation regime. (No. 411/488/357). The website of the Verkhovna Rada of Ukraine.

Veenstra, A.W. (2019). International Trade, Global Supply Chains and Compliance. In H. Zijm, M. Klumpp, A. Regattieri, S. Heragu (Eds.). Operations, Logistics and Supply Chain Management. Lecture Notes in Logistics. (pp. 131-161). Springer, Cham. DOI: 10.1007/978-3-319-92447-2_7

Verkhovna Rada of Ukraine. (2012, March 13). The Customs Code of Ukraine. (No. № 4495-VI). 1st ed. The website of the Verkhovna Rada of Ukraine. [in Ukrainian].

Verkhovna Rada of Ukraine. (2019, October 2). Law on Amendments to the Customs Code of Ukraine on Certain Issues of Functioning of Authorized Economic Operators. (No. 141-IX). The website of the Verkhovna Rada of Ukraine. [in Ukrainian].

Verkhovna Rada of Ukraine. (2021, March 28). The Customs Code of Ukraine. (No. № 4495-VI). The website of the Verkhovna Rada of Ukraine. [in Ukrainian].

World Customs Organization. (1973, May 18). International convention on the simplification and harmonisation of customs procedures.

World Customs Organization. (2005, June 1). WCO Framework of Standards to Secure and Facilitate Trade (SAFE). The website of the Verkhovna Rada of Ukraine. [in Russian].

Zomer, G. (2019). Supply Chain Security. In H. Zijm, M. Klumpp, A. Regattieri, & S. Heragu (Eds.). Operations, Logistics and Supply Chain Management. Lecture Notes in Logistics. (pp. 575-592). Springer, Cham. DOI: 10.1007/978-3-319-92447-2_25


Editorial Board Address

Ukraine, Odesa, Fontanska Doroga, 23
National University “Odessa Academy of Law”,
Department of Maritime and Customs Law