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Dr Mirosław Mrówka
ORCID: 0009-0007-6724-6856

Assistant professor in the Department of Management and Management Engineering, University of Management and Entrepreneurship and Entrepreneurship based in Walbrzych. His academic work includes business law, strategic management, trade in dual-use goods and technologies in Asian markets. He is the author of many academic and expert publications, and has been a general contractor for many EPC and EPCM investment projects in the ASEAN area.

 
DOI: 10.33226/1231-2037.2024.2.4
JEL: F13, O24, L00

The general purpose of the article is to indicate the importance of introducing and then managing the AEO simplified procedure to a company trading goods with foreign countries. The specific objective, on the other hand, is to present an example of Kaizen management process analysis, where a load analysis was used, dividing individual activities into those that generate added value to the process and those that do not add any value to the process of preparing customs documentation, as an attempt to systematize an integrated approach for the AEO procedure management model. The Community Customs Code and, later, the EU Customs Code contain a catalogue of simplifications for traders conducting international trade in goods. One of them is the Authorized Economic Operator AEO, the obtaining of which involves meeting strict requirements. Customs authorities conduct a risk-based audit procedure before issuing the authorization. The group of AEO users in European Union countries indicates the number of trustworthy entities. The extensive experience of many customs and forwarding agencies operating in Poland in implementing AEO has a significant impact on comprehensive management control solutions.

Keywords: AEO simplification; management control; supply chain; Kaizen management concept