Baku State University  

The 1st January 2008 came into force the organization of an Authorized Economic Operator (abbreviation - AEO). An AEO can be described as an monetary operator as laid down in Article 5 (5) Union Customs Code (UCC) who is deemed reliable in the context of his or her customs associated operations, and therefore, is entitled to revel in advantages for the duration of the European Union. (1) By acquiring an AEO certificate, the Authorized Economic Operator turns into reliable inside the European Community in the field of its customs operations and has proper to take benefit due to this. That’s why it needs to learn and research the application rules for AEO. Thus, we can determine how the issue is regulated within the European Union and how this process is carried out. This article is also devoted to the study of the main features of the appeal process and performs the function of providing certain necessary information.