THEORETICAL ASPECTS IN THE FORMATION OF
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International scientific-online conference
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ANALYSIS OF THE PRIVILEGES GRANTED FROM CUSTOMS
PAYMENTS
Suyunov Mirkomil Fakhriddinovich
Employee of the Customs Clearance Center
of the Customs Committee,
e-mail: mirkomilsuyunov@gmail.com
https://doi.org/10.5281/zenodo.16831778
Customs payments play a crucial role in ensuring the sustainable economic
growth of the state and effectively regulating its foreign economic activity.
Continuously improving the system of managing foreign economic activity
through Customs payments, based on advanced foreign experience,
international norms, and principles, contributes to the development of the
national economy and accelerates its integration into international economic
processes.
Through Customs payments, important tasks are accomplished, including
forming an effective structure of foreign trade, protecting domestic producers
from unfair competition from abroad, and increasing state budget revenues. At
the same time, the preferences and privileges granted within Customs payments
occupy a special place.
According to current customs and tax legislation, customs payments
privileges are granted to various economic entities for certain periods, serving
objectives such as social protection, attracting investments, creating new jobs,
modernizing production, and enhancing export potential.
In the Republic of Uzbekistan, the need has arisen to effectively manage the
taxation and customs-tariff system aimed at developing competitive production,
encouraging entrepreneurial activity, strengthening a healthy competitive
environment, expanding the country’s export potential, and ensuring the
domestic market is supplied with quality consumer goods. In this regard, on
June 27, 2019, the President of the Republic of Uzbekistan issued Decree No. PF-
5755 titled " On measures to further streamline the provision of tax and customs
privillages" This document specifically outlines important tasks aimed at
improving the country’s investment climate, establishing fair competition
principles, and regulating the practice of granting privileges from taxes and
Customs payments [1].
Currently, one of the most pressing issues in the country is the economic
analysis of customs payments privileges and preferences granted to participants
in foreign economic activity, as well as identifying ways to enhance their
effectiveness.
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In modern conditions, foreign trade constitutes an essential component of
development. In our country, to comprehensively support enterprises producing
import-substituting and export-oriented competitive finished goods, promote
economic modernization, encourage technical and technological equipment
upgrades, and foster an investment-friendly environment, the government has
enacted laws and regulations that provide customs payments privileges to
participants in foreign economic activity (Figure 2).
Figure 1. Purposes of granting privileges from customs payments
An analysis of Customs payments assessed by customs authorities during
the period of 2019–2023 shows that the share of customs payments privileges
granted to business entities in the total amount of assessed customs payments
was 77.7 percent in 2019. By 2023, this figure had decreased to 49.6 percent
(Figure 2).
Modernization of
Enterprises
Procurement of
Raw Materials and
Supplies for
Production
Development of
Production
Technical and
Technological
Re-equipment of
Production
Establishment of
New Production
Facilities
Purposes of granting
privileges from
customs payments
Recovery of Invested
Capital
THEORETICAL ASPECTS IN THE FORMATION OF
PEDAGOGICAL SCIENCES
International scientific-online conference
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Figure 2. Customs duties collected and privileges granted in 2019–
2023
(in trillion UZS)
Source: Prepared by the author based on data from the Customs Committee.
An analysis of the share of customs payments privileges by type, granted by
customs authorities during 2019–2023, shows that in 2019, 62.40% of the
privileges were related to value-added tax (VAT), 32.29% to import customs
duty, 5.30% to excise tax, and 0.01% to customs fees. In 2023, these figures
amounted to 60.50%, 39.13%, 0.30%, and 0.07%, respectively.
These data indicate an increase in tariff preferences and privileges related
to import customs duty, while privileges for value-added tax and excise tax have
shown a downward trend.
In addition, during this period - in particular, in 2021 - the abolition of
excise tax on 73 types of imported goods led to a significant decrease in the
volume of excise tax privileges (Table 1).
Table 1.
The share of privileges granted by customs authorities in terms of customs
payments, in percentage
Years
Total privileges
granted from
customs payments
Import
Customs
duty
Excise Tax
Value-Added
Tax (VAT)
Customs
Fees
2019
100,00
32,29
5,30
62,40
0,01
2020
100,00
42,90
3,90
53,80
0,01
2021
100,00
50,72
0,02
49,20
0,06
2022
100,00
40,30
0,20
58,75
0,05
2023
100,00
39,13
0,30
60,50
0,07
17,1
24,7
33,2
46,1
58,4
59,6
40,8
38,2
56,6
57,4
0
10
20
30
40
50
60
70
2019
2020
2021
2022
2023
Collected
Privileges
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Source: Prepared by the author based on data from the Customs Committee.
Based on the above analysis, the following measures are recommended to
optimize the granting of customs payments privileges:
to grant customs payments privileges strictly in accordance with the
requirements set forth in Article 296 of the Customs Code, as well as in
compliance with the Customs Code itself, other applicable laws, and the
decisions of the President of the Republic of Uzbekistan;
to integrate customs authorities into the relevant software systems of tax
authorities in order to monitor the movement of goods granted customs
privileges and ensure their proper and intended use;
based on international best practices, to replace customs payments
privileges with tariff quotas when importing raw materials, semi-finished
products, and essential food items that are in high demand and not sufficiently
produced domestically.
In conclusion, taking the above into account, introducing amendments and
additions to the regulatory documents related to customs payments privileges
will contribute to enhancing the effectiveness of the preferences and privileges
granted.
References
1. Decree No. PF-5755 dated June 27, 2019, of the President of the Republic of
Uzbekistan “On measures to further streamline the provision of tax and customs
privillages”
2. www.lex.uz
3. www.customs.uz
