Gudkova O. V.

CUSTOMS CONTROL OF THE ACTIVITIES OF AUTHORIZED ECONOMIC OPERATORS

The article reveals the essence and specifics of the institutions of authorized economic operators. The activity of customs authorities is influenced by the growth of world trade volumes. The changes made to the legislation did not allow inspection of everyone, which caused an increase in the number of customs violations and crimes. Trade was hindered by the tightening of customs barriers, which led to an increase in the time period and transport costs. In this regard, The framework standards of the world customs organization SAFE were developed for restructuring the activities of customs authorities and businesses. The document introduces the concept of an authorized economic operator (AEO) «an international trade entity that operates in accordance with WCO standards or the principles of ensuring the security of the supply chain of goods». The legal basis and practice of the authorized economic operator in Russia are described. The activities of companies that have the status of authorized economic operators have a significant impact on the foreign trade processes of the Russian Federation, which is due not only to the high share of turnover of such companies in the total volume of exports and imports of the country, but also the influence they have on the price level in the market. The main methods of activity of authorized economic operators used in practice by customs authorities are described. Investigation of non-payment of customs payments, as well as other violations of customs legislation within the framework of the risk management system. Suggestions for solving problems are based on an analysis of the practice of applying these methods by the Federal customs service.

Keywords: customs control, authorized economic operator, customs payments, fines, customs checks.

Academician I.G. Petrovskii Bryansk State University (Russia)

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