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

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Laszuk M.
Prawo
|
2017
|
issue 323
223-233
EN
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.
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