The thesis deals the scientific bases and practical recommendations on the mechanism of regulation of AEO activity in the system of national customs security.
The theoretical basis for the category of national customs security has been further developed. Including the further development of the classification of the directions of national customs security has been done, which, unlike the existing ones, involves the creation of competitive advantages for domestic enterprises in the international market and the promotion of relevant areas of science and technology. A scheme of the WCO Safe Framework of Standards 2018 was created, which, unlike the existing ones, presents a graphic representation of the national environment in which AEOs operate that provides an opportunity to determine the main task and ultimate goal of the state in the field of regulation of AEO activities in terms of national customs security.
Theoretical provisions on basic approaches to the organization of customs control and customs clearance of goods moving across the customs border of the AEO state are formulated. The definition "information form of the customs control" is given. The information form of the customs control is based on Safe Framework of Standards 2018 and, unlike the existing ones, has deals the activities of all participants in an authorized international supply chain in accordance with established laws, rules and regulations throughout of the all life circle of the enterprise engaged in the activities of goods subject to (and / or had subject) to customs control and supervision.
The content of Safe Framework of Standards 2018 had analyzed through the prism of the methods of state regulation of AEO activities envisaged by them.
The interconnections and synergies effect from the simultaneous coordinated implementation of the Safe Framework of Standards 2018 master concepts (AEOs and SW) in the context of improving the country's customs security have been identified and described.
A methodological toolkit for customs risk management has been developed through the construction of a customs risk continuum. At the same time, the customs risk management process is considered as a continuous cyclical process consisting of three main (detection, evaluation, mitigation) and two ancillary (documentation and observation; consultation and review) stages and has a single "top-level event" - losing control's, that is, a situation where the customs authority cannot be sure that the cargo, documents, information about the goods in the consignment correspond to the previously recorded condition.
A methodical approach to the practical implementation of the Safe Framework of Standards 2018 provisions as a process of continuous information exchange between all participants in the international supply chain is elaborated.
Theoretical and methodological provisions of Customs-Business Partnership (CBP) construction are formulated as a mechanism of interaction between customs authorities and the business community, with the aim of full implementation in the country of the principles of the Safe Framework of Standards 2018, including the national AEO program.
The mechanism of regulation of AEO activity by simultaneous and coordinated implementation of the CBP project as a national AEO program, as well as a public-private partnership (PPP) in the form of implementation of information and communication technology (ICT) projects in the areas that will facilitate the implementation of economic AEO's activity is proposed. This mechanism for regulating AEO activities is based on Safe Framework of Standards 2018 and, unlike the existing ones, shift the attention of the customs authorities from the introducing and controlling the implementation of administrative measures to influence business to cooperate with it in the IT and customs security fields. The mechanism of selection of private partners of customs authorities in the national AEO program, which, unlike the existing ones, envisages in the first stage an assessment of the financial stability of enterprises with the use of the index of investment attractiveness of the enterprise, which will avoid non-productive use of state budget funds.
