Year 2017, Issue 133

Date published

17.5.2017

Table of content

  • Momchil Antov
    CUSTOMS CONTROL ON AUTHORIZED ECONOMIC OPERATORS
    JEL: M49
    Keywords: -
    Summary: This monograph justifies the role of the simplified customs formalities in the context of the Authorized Economic Operator (AEO) concept and the need to apply and improve specific control procedures, covering the activities of individuals having such a status. The search for a balance between businesses’ desire to reduce their ... ... CONTENTS Introduction CHAPTER ONE. Essential characteristics of customs facilitation 1. Nature of simplified customs procedures 2. Types of customs formalities facilitation 3. Benefits of introducing customs facilitation CHAPTER TWO. Applying the Approved Economic Operator status (AEO) 1. Applying the ÀÅÎ status in the Member States of the World Customs Organization 2. Applying the ÀÅÎ status in the Member States of the European Union 3. Applying the ÀÅÎ status in the Republic of Bulgaria CHAPTER THREE. Technological features of customs control on Approved Economic Operators 1. Forms of customs control on individuals having an AEO status 2. Criteria for granting the Authorized Economic Operator status 3. Control procedures in granting and applying the AEO status CHAPTER FOUR. Problems of customs control on Authorized Economic Operators and opportunities for improving it 1. Problems arising from the specific characteristics of the Economic Operators activities 2. Problems arising from the state of customs control within the AEO status 3. Opportunities for improving the customs control on Authorized Economic Operators Conclusion References Annexes ABSTRACT This monograph justifies the role of the simplified customs formalities in the context of the Authorized Economic Operator (AEO) concept and the need to apply and improve specific control procedures, covering the activities of individuals having such a status. The search for a balance between businesses’ desire to reduce their administrative burden and the functions and tasks assigned to the customs authorities highlight the need to develop modern and effective control mechanisms that guarantee the interests of the society as a whole. In order to address these issues, the different parts of the study perform the following tasks:  First. The theoretical aspects of simplified customs procedures, the variability in using them and the related benefits for customs administrations and for economic operators are clarified.  Second. A review is made of the practical manifestation of simplified customs procedures in the context of the concept of AEO status among some of the leading foreign trade partners of the EU in the EU Member States and in Bulgaria.  Third. From a technological point of view, the main aspects of the customs control in Bulgaria regarding the individuals having an AEO status are outlined.  Fourth.Some of the key issues and significant risks accompanying the application of the AEO status are outlined and measures for overcoming them are proposed. Based on the issues discussed in the monograph, the research thesis drawn and justified is that, due to their specific application, the customs facilitation within the AEO status presupposes the development of a separate technology of customs control, which allows the correct manifestation of its core functions and on this basis leads to increasing its effectiveness.