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| Open Access | USE OF CUSTOMS AUDIT AFTER THE RELEASE OF GOODS IN UZBEKISTAN
Maruf Kurbanov,Hushnud Boqiyev , 4th year cadet of the Customs InstituteAbstract
Customs audits conducted after the release of goods play a crucial role in ensuring compliance with trade regulations and protecting economic interests. This article explores the implementation and impact of customs audits in Uzbekistan, focusing on their effectiveness in detecting and preventing fraud, enhancing revenue collection, and facilitating international trade. By examining the current practices and challenges faced by the Uzbek customs authorities, this study provides insights into the potential improvements and future directions for customs audits in the country.
Keywords
Customs audit, third parties, Customs Control, Risk Management System, customs audit AIS, digital customs, world standards.
References
State Customs Committee of the Republic of Uzbekistan. (2023). Customs Audit Practices. Retrieved from SCC website
World Customs Organization. (2022). Post-Clearance Audit Guidelines. Brussels: WCO.
United Nations Conference on Trade and Development. (2021). Trade Facilitation and Customs Modernization. Geneva: UNCTAD.
International Monetary Fund. (2021). Revenue Administration: Rethinking Trade and Customs in the Digital Age. Washington, D.C.: IMF.
Asian Development Bank. (2020). Strengthening Trade Facilitation in Central Asia. Manila: ADB.
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This work is licensed under a Creative Commons Attribution 4.0 International License.