Implementation of Customs Audit: A Strategic Direction for Modernizing Customs Control in the Republic of Uzbekistan
Keywords:
Z customs control, risk management, digitalization, foreign economic activity, simplification of customs proceduresAbstract
This article provides a thorough analysis of the theoretical and practical aspects of introducing a customs audit system in Uzbekistan. The purpose of the research is to explore the essence of customs audit, analyze international practices, and develop a strategy for its effective implementation in local conditions. Advanced experiences from Russia, Japan, the European Union, South Korea, and other developed countries in the field of customs audit have been studied in detail. The article presents a comprehensive analysis of the legal foundations for introducing customs audit, its role in improving customs control efficiency, its significance in digital transformation processes, and its economic impact. It also covers the potential challenges of implementing a customs audit system and proposes possible solutions.
References
1. World Trade Organization - https://www.wto.org/
2. World Customs Organization - https://www.wcoomd.org/
3. Customs Code of the Republic of Uzbekistan - https://lex.uz/docs/-2876354
4. Presidential Decree of the Republic of Uzbekistan "On measures to improve the effectiveness of state customs service bodies" - https://www.lex.uz/uz/docs/-7451997
5. Resolution of the President of the Republic of Uzbekistan "On additional measures to organize the activities of state customs service bodies and further improve customs administration" - https://www.lex.uz/uz/docs/-7452043
6. Resolution of the Cabinet of Ministers of the Republic of Uzbekistan "On approval of the regulation on the procedure for conducting customs audits" - https://lex.uz/docs/-5313465
