In today's increasingly globalized environment, barriers in international trade and investments are diminishing. Simultaneously, with the full establishment of the European Union's (hereafter EU) single internal market, there is a growing need to ensure security at the EU's external borders. This has led to a transformation in the role of customs authorities, making them pivotal in monitoring and managing international trade, fostering competitiveness among countries and businesses. On October 9, 2013, the new Union Customs Code (hereafter UCC) was adopted, reflecting the altered economic reality and the role of customs authorities. The UCC brings significant legislative simplifications, allows the use of modern tools and technologies, modernizes approaches to customs control, and thereby aims to provide a foundation for efficient and straightforward customs procedures. The master's thesis focuses on the customs position of an authorized economic operator – AEO. The establishment and international recognition of the AEO status reflect the contemporary society's need for protection against increasing and realized threats from terrorist groups and other illegal organizations. Simultaneously, it aims to facilitate simplified customs procedures for trustworthy economic entities. The purpose of implementing the AEO status is to establish a secure international supply chain, where all economic entities, including AEO status holders, play a crucial role in ensuring the highest level of security in trade procedures worldwide. The thesis presents the legal implementation of the AEO status in the European Union, the advantages and benefits it offers, and their outcomes. It also explores the identification of new advantages and benefits, along with defining the role of the European Commission. A survey among Slovenian AEO status holders is conducted to determine their satisfaction with past achievements and expectations for the future.
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