Ułatwienia w prowadzeniu działalności gospodarczej w obszarze międzynarodowego obrotu towarowego wynikające z pakietu prawnego UKC. Wybrane aspekty

Abstrakt

Facilitations for conducting businesses in the international trade in goods under the Union Customs Code. Selected aspects

The Union Customs Code, the delegated regulation, and the implementing regulation contain a wide array of facilitations for entrepreneurs trading in goods. The major role is played by the Author­ized Economic Operator AEO and the Binding Tariff Information BTI, which provide numer­ous benefits for the entities conducting the international trade in goods. Nevertheless, despite num­erous advantages both institutions provide other solutions which are less beneficial for the entities enjoying them; for example, acomplicated audit procedure followed when issuing AEO permits, and “the prohibition on purchasing” Binding Tariff Information, which has been recently introduced.