Authorized economic operator: issues of categorization and financial support of activities

The paper considers issues related to the development of the institution of authorized economic operator (AEO) in the Russian Federation. The study is aimed at studying the legal regulation and economic aspects, as well as the practice of AEO work, analysis and identification of the reasons for the weak development of the institute of authorized economic operator in the Russian Federation. Over the past 10 years, companies in Russia wishing to enter the authorized economic operator register number in dozens, while more than 120 thousand organizations – participants in foreign economic activity (FEA) operate in the country. At the same time, according to the Federal Customs Service of Russia, as of 2024, more than 12 thousand companies have a low-risk category, i.e. there are quite a lot of large businesses among them, and they are probably considering inclusion in the register of authorized economic operator. The paper touches upon practical issues that require research and discussion to support enterprises participating in foreign economic activity, to involve more enterprises in the authorized economic operator institution in order to obtain advantages in customs clearance, which is important when entering foreign markets and developing import-export activities in the context of trade restrictions and sanctions. The author proposes to adjust the amounts of security for payment of customs duties, based on the calculation of the company’s foreign trade turnover, in order to make the institution more accessible to enterprises. The purpose of the work is to study the problems of developing the authorized economic operator institution to attract companies interested in simplifying customs operations for the development of their business, including foreign economic activity, as well as stimulating exports by changing and improving legislation.