The EU legislator's proposal to create a new status of a Trust and Check entrepreneur in customs turnover is the result of the reform of the customs union and the introduction of facilitations in customs turnover. And basing it on the AEO institution and the status of authorized AEO entrepreneurs creates the foundations for moving the business and customs partnership to a higher level based on the principle of customs compliance in customs turnover for exporters and importers, thus creating a third group of entrepreneurs in customs turnover – Trust and Check entrepreneurs, in addition to the already existing: AEO economic operators and ordinary economic operators with different levels of cooperation with customs authorities, customs facilitations and the level of customs security assurance. The aim of the article is to present the assumptions and criteria for access to the Trust and Check institution and to compare it with the currently existing AEO institution as well as future planned changes within this institution. The implementation of this goal in conjunction with the analysis of the concept of customs turnover and the designed legal definitions of the exporter and importer will contribute to finding the answer to the main research question: Why is the EU legislator designing a new status of Trust and Check entrepreneur in the EU customs turnover, basing it on the existing AEO status?