Authorized economic operator: problems and prospects of development in modern conditions of Russian customs administration

The article examines the conditions of development in Russia and the Eurasian Economic Union (EAEU) of the Institute of authorized economic operators (AEO) in the field of foreign economic activity and customs. The modern organizational and legal status of AEO, the existing types of simplifications in the field of customs operations and customs control are analyzed. The limiting factors of AEO development are summarized, namely: the high amount of financial support for applicants, the need to provide remote access to accounting systems to regulatory authorities, the non-obviousness of privileges from the standpoint of the frequency of customs inspections. The results of the analysis allow us to formulate a number of prospects for the development of the AEO institute, which involve improving the system of simplifications and their mutual recognition with AEO of third countries. The main provisions of the study can be used by customs regulatory authorities and the professional business community in the further formation of AEO, increasing their number in order to effectively import substitution and ensure the competitiveness of national exports.