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Authorised Economic Operator, effective instument for simplification and acceleration of customs procedure
ŠTÍCHA, Blažej
The object of this work is to approach and explain the concept of Authorised Economic Operator (AEO) and evaluation of individual benefits of the AEO certificate holders. It explains basic terms such as the European Community, third countries, international supply chain, electronic Customs, AEO status, and for whom the status is determined. To better understand the status, the theoretical part describes the procedure to get the authorization, criteria to get the authorization, authorization procedure itself, types of the AEO certificates and their particular benefits. More detailed description of the particular benefits can be found in the practical section of the work. In this part of the work the various benefits of the AEO certification are further analyze and explained. The work explaines their use in practice and also describes, whether the benefits are used by the questioned companies. Finally the overall assessment of the status of AEO is described.
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