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In order to facilitate international trade and protect the interests of foreign economic partici-pants, the development of systems that provide for faster and easier passage of goods and vehicles across customs borders, and to accelerate the unification of national legislation to achieve this, is one of the priority directions of the customs policy of the states.
The article examines the problems that arise during the implementation of the institute of customs brokers and authorized economic operators, created for this purpose, and the changes that can be made in national and international legislation to solve them.
In the article, the institution of customs brokerage is distinguished as an indirect form of customs representation, the normative basis of its application is discussed, its goals and the tasks ahead are defined. It is noted that the institution of customs brokerage is one of the important innovations in the development of foreign trade relations, but there are certain difficulties in its application in practice. As a rule, these difficulties manifest themselves in the monopoly of customs brokerage companies and in making decisions against the interests of the foreign economic participants by colluding with officials of customs authorities. In order to overcome these problems, the international conventions adopted in the field of customs recommend the representation of at least two customs brokerage companies at each customs exit point, and the introduction of measures to ensure that customs broker companies and offi-cials of customs authorities are not in the group of mutually related persons.
Another group of persons mentioned in the article - Authorized Economic Operators - is a young-er institution than the customs broker institution. The theoretical and normative bases of its application, its history, the conditions of its inclusion in the legislation of Azerbaijan are analyzed in the article. The problems that appeared during the introduction of the Institute of Authorized Economic Operators and that may arise in the future, gaps in the legislation are investigated, and suggestions are made for their elimination.
Key words: customs representation, customs carriers, customs broker, foreign economic activity, authorized economic operators, WCO Framework Standards, risk management system in the organiza-tion of customs work of the state, customs corridors.
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