Author: Ибрагимов, Хумойин

Annotation: This article examines the key legal and institutional shortcomings in the system of customs valuation of goods in the Republic of Uzbekistan, particularly in the context of its formal alignment with the provisions of the WTO Customs Valuation Agreement (CVA) and the standards of the Eurasian Economic Union (EAEU). The author conducts a detailed legal analysis of Articles 301–321 of the Customs Code of Uzbekistan, with a focus on Article 319, as well as relevant secondary legislation (notably Cabinet Resolution No. 160 of April 4, 2022), identifying the gaps between the declared principles and actual administrative practice. Special attention is given to the absence of critical legal safeguards in the national legal framework, including the presumption of accuracy of the declared transaction value, a formalized list of acceptable supporting evidence, the obligation to issue reasoned decisions when rejecting the declared value, and the lack of a mechanism for advance valuation rulings. The article highlights that these deficiencies reduce legal certainty, undermine the principle of predictability in foreign trade regulation, and contradict Uzbekistan’s international commitments under the WTO accession process and integration with the EAEU. Based on the analysis of legislation, enforcement practices, and international standards, the author proposes legal reforms aimed at institutional harmonization, the reduction of administrative discretion, and the strengthening of the legal guarantees of economic operators.

Keywords: customs valuation, WTO Customs Valuation Agreement, Uzbekistan Customs Code, transaction value, alternative valuation methods, presumption of good faith, advance valuation ruling, administrative discretion.

Pages in journal: 180 - 189