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THE ROLE OF CUSTOMS PAYMENTS IN THE FORMATION OF THE
STATE BUDGET
Kadirov Komil Malikovich
Employee of the Customs Clearance Center of the Customs Committee,
e-mail: leandro.garcia.monreal@gmail.com
Suyunov Mirkomil Fakhriddinovich
Employee of the Customs Clearance Center of the Customs Committee,
e-mail: mirkomilsuyunov@gmail.com
https://doi.org/10.5281/zenodo.16831660
Every country strives continuously to strengthen its production capacity in
order to secure a stable position in the global market. In this process, analyzing
and optimizing the composition of imports, as well as enhancing export
potential, are of vital importance for successful entry into foreign markets and
improving competitiveness. The liberalization of foreign trade serves precisely
these objectives.
Customs payments play a crucial role in regulating foreign economic
activity by shaping an efficient structure of foreign trade, protecting domestic
producers from unfair foreign competition, and ensuring revenue inflow to the
state budget.
The collection of Customs payments is considered one of the essential
conditions for the clearance of goods transported through the territory of the
Republic of Uzbekistan. Proper and accurate application of these duties ensures
revenue inflow to the state budget, which positively contributes to the
sustainable development of the economy.
Based on the above, it is one of the urgent issues today to theoretically
study the application of Customs payments in regulating foreign trade, utilize
the theoretical conclusions drawn to make sound decisions in practice,
particularly in replenishing the state budget, and to research and improve the
mechanisms for collecting Customs payments, as well as develop conclusions
and recommendations.
World scholars have provided various definitions regarding the essence
and theoretical foundations of Customs payments and their application. In
particular, V.Yu. Zhukoves defines Customs payments as the total amount of all
mandatory payments that an individual must pay to customs authorities when
transporting goods across the customs border of the customs union [1].
O.Yu. Bakayeva defines Customs payments as mandatory payments
collected by customs authorities in accordance with established procedures,
which include taxes and non-tax revenues paid during the transportation of
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goods across the customs border of the customs union and serve the function of
taxes payable to the budget [2].
V.G. Svinukhova, in his two scientific works, provides two entirely different
definitions of the term "Customs payments." In one research study, he defines
Customs payments as compulsory payments collected by customs authorities
during the import or export of goods, which are a necessary condition for the
import or export of goods. In another work, he describes Customs payments as
taxes and fees collected by customs authorities directly related to the movement
of goods across customs borders. At the same time, he emphasizes that the
payment of these duties is an essential condition for the application of customs
procedures [3].
According to the Uzbek economist T.N. Pardayev, Customs payments are
payments collected for goods and material assets transported across the
customs border, which constitute a part of the revenue of the state budget [5].
Currently, the composition of Customs payments in the Republic of Uzbekistan
includes customs tariffs, excise taxes, value-added tax, customs fees, and other
customs payments.
The share of Customs payments in the revenue part of the state budget has
been steadily increasing year by year. While this indicator was 18.2% in 2014, it
reached 25.2% by 2023, reflecting a growth of 5.0% during this period (Table 1).
In addition to customs fees, Customs payments account for 100% of the
revenue portion of the state budget.
Table 1.
Share of Customs payments in the Revenue Portion of the State Budget
(in percentage)
№ Indicator
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
11
Share of Customs payments
in the Revenue Portion of
the State Budget, %
18,2 16,8 13,8 15,3 14,5 15,3 18,5 20,1 22,8 25,2
Source: Prepared by the author based on data from the Customs Committee.
In the Russian Federation, revenue from Customs payments accounts for
50% of the state budgetʼs income. This indicator varies among countries
worldwide and depends on the level of development of the state and its position
in the international division of labor. In developing countries, the high volume of
raw material exports and significant external debts often necessitate increased
customs duty revenues to the budget. In developed countries, revenues from
Customs payments make up approximately 12-20% of the budget [4].
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Amid the intensifying process of economic globalization worldwide, it is
essential for a country to achieve sustainable growth in foreign trade and
enhance its positive impact on the economy by continuously improving foreign
economic activities in accordance with trends and changes in the global market.
Since gaining independence, Uzbekistan has acquired the ability to conduct
an independent foreign economic policy aligned with national interests. In this
context, managing foreign economic activities involves key objectives such as
ensuring stable economic development, transitioning to a socially-oriented
market economy, and fostering international integration processes while taking
into account the increasing global interconnectedness.
In recent years, comprehensive reforms have been implemented in the
areas of calculating, collecting, and directing Customs payments to the state
budget. At the same time, the regulatory and legal framework governing these
areas is being systematically improved.
As a result of creating favorable conditions for participants in foreign
economic activities, the amount of Customs payments collected has been
increasing year by year. Analysis shows that this figure has increased tenfold
between 2014 and 2023 (see Figure 1).
Figure 1. The amount of Customs payments transferred to the State
Budget by the customs authorities of the Republic of Uzbekistan during
2014–2023 (in billion soums).
Source: Prepared by the author based on data from the Customs Committee.
Several key factors have contributed to the increase in Customs payments,
including the rise in the volume of imported goods, improvements in the
determination of the customs value of goods, changes in customs duty rates,
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fluctuations in the exchange rate of freely convertible currencies, the effective
use of automated information systems in the customs sector, and the ongoing
enhancement of the regulatory and legal framework in the field of customs.
According to the results for the year 2023, the composition of total customs
payments in the Republic of Uzbekistan was as follows: value-added tax
accounted for 80.0% of total payments, import customs duty made up 16.0%,
excise tax constituted 0.1%, and other types of payments represented 3.9%. For
comparison, in 2019, these figures were 78.5%, 13.5%, 4.6%, and 3.4%,
respectively (see Table 2).
Table 2.
The Composition of Customs Payments Transferred to the State
Budget by Customs Authorities in 2019–2023 (in percentages)
№
Types of Customs Payments
2019 2020 2021 2022 2023
1
Import Customs Duty
13,5 14,3
14,0
2
Value-Added Tax (VAT)
78,5 79,8
82,0
3
Excise Tax
4,6
3,7
1,0
4
Customs Fees and Other Payments
3,4
2,2
3,0
Total
100,0 100,0 100,0 100,0 100,0
Source: Prepared by the author based on data from the Customs Committee.
Based on the above analysis, the following measures are recommended to
enhance the role of customs payments in the formation of the state budget:
introduce export duties for certain key goods exported from the country;
conduct systematic analysis of the factors affecting the collection of customs
payments;
improve the mechanism for calculating and collecting customs fees in
accordance with international standards.
In conclusion, the effective application of customs payments contributes to the
development of the national economy, the expansion of foreign trade volume,
and the sustainability of the state budget.
References:
1. V.Yu. Zhukoves. Tamojennoye pravo v voprosax i otvetax.M.2005.s 98.
2. O.Yu. Bakayeva. Pravovoye regulirovaniye finansovoy deyatelnosti RF.
Saratov.2005 s28.
3. V.G. Svinukhova. Tamojennoye delo.M.2005 g. S.251.
CURRENT APPROACHES AND NEW RESEARCH IN
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4. I.A. Zavalishina. Nalogi: Teoriya i praktika T.: Izdatelskiy dom “Mir ekonomiki i
prava”, 2006 g.
5. Pardayev T.N. Oʻzbekistonda bojxona toʻlovlarini undirish mexanizmini
takomillashtirish.: i.f.d. (DSc) ilmiy darajasini olish uchun yozilgan dissertatsiya
avtoreferati/ -T.: 2025-y. - 65 b.
