law and private. Furthermore, the idea of delegation of competence and responsibilities towards granting supply chains security from state authorities to private entities (i.e. 'trusted traders') creates a shift in legal regulation where different internal rules and practices of private companies become essential to achieving the tasks assigned to AEO institution.

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The article deals with the development of the authorized economic operator institution in the law of the European Union andUkraine in historical retrospective. Special attention is given to the preconditions for the formation of doctrinal ideas on the need tointroduce new relationships and forms of partnerships between customs services and business.This article argues that the development of partner relations between customs authorities and business entities-users of customsservices has been actively considered by European scientists since the end of the twentieth century as an effective tool for simplifyingcustoms control. The first international legal document that created a legal basis for further establishment and functioning of the authorizedeconomic operator institution was the Kyoto Convention in 1999 Brussels Protocol version.We claim that the institution of an authorized economic operator in its current state was introduced into the EU legal field by theadoption of the 2005 Framework of Standards to Secure and Facilitate Global Trade (SAFE). Main issues of development of the authorizedeconomic operator institution in those years were highlighted, considerable attention was focused on the problems of introducingof these innovations on the EU territory. Main international legal acts related to the regulation of the institution of an authorized economicoperator at that time were discussed.Special attention was paid to the importance of the EU Customs Code provisions entry into legal force in 2016 for optimizationof the legal regulation of the authorized economic operator institution, as well as the comprehensive development of international bilate -ral and regional treaties in the research field.An emphasis was made on the consideration of the problems associated with the evolution of the formation and development ofthe authorized economic operator institution in Ukraine. It was found that the establishment of legislation on provision of advantagesand simplifications during custom clearance by customs authorities to business entities in the legal field of Ukraine were caused byEuropean integration aspirations. Considerable attention in the academic contribution was devoted to the problems associated with theintroduction of an authorized economic operator into the national customs regulation system and its practical implementation. The maingaps were highlighted that made practical implementation of the studied reform impossible, which subsequently led to the introductionof a new institution of an authorized economic operator, which is still valid today.