THE ROLE OF CUSTOMS VALUE IN COLLECTING CUSTOMS DUTIES (ON THE EXAMPLE OF THE CUSTOMS DEPARTMENT OF THE TASHKENT CITY)
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Keywords: customs value, fiscal function, customs tariff regulation, methods of determining customs value, customs payments, import duty, export duty, special customs duties, seasonal duties, customs duty rates.Аннотация
Abstract: the area of customs and tariff regulation of foreign economic activity, namely, the influence of customs value on the calculation and collection of customs payments, is considered from a scientific point of view to be a poorly studied area of economic science. In the context of current trends in the development of the world economy, the study of this issue is particularly relevant. Based on the conducted analysis, the importance of exercising control over the correct determination of the customs value and its role for calculating and collecting customs payments is revealed. In the course of the investigation, the causes and consequences of problematic issues that hinder the perfect functioning of customs value control were studied.
