Author: Ибрагимов, Хумойин

Annotation: The study focuses on the analysis of changes in the legislation of the Republic of Uzbekistan concerning customs valuation since 2016, aimed at ensuring compliance with international standards and the recommendations of the World Trade Organization (WTO). The paper examines key innovations, including the unification of valuation methods, the digitalization of administrative procedures, and the strengthening of information requirements, all of which have impacted the efficiency of the system. Changes in the Customs Code, improvements in the description of valuation methods, and the implementation of electronic declaration systems are assessed. The findings indicate that the reforms have enhanced the flexibility and transparency of the system; however, the adoption of new regulations necessitated significant efforts from both the business sector and government authorities and led to challenges for small and medium-sized enterprises in the initial years.

Keywords: customs valuation, Republic of Uzbekistan, World Trade Organization (WTO), customs code, reforms, digitalization, administrative procedures, methods of determining value.

Pages in journal: 655 - 664