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

Legal Origins and Intersectoral Regulation of AEO Institution

“…Although they have common roots in international standards, the national characteristics of each country dictate their perception, which often leads to essential distortions of the original ideas. For example, a failure of rule-makers and customs authorities to share the 'trusted trader' concept subsequently leads to different perceptions of AEO's role and functions within the supply chain and the significant differences in respective national legislation (Ostrikova, 2021). Furthermore, national peculiarities can significantly dilute the benefits and simplifications that are supposed to provide business under the status of AEO.…”