“GOODS CLASSIFICATION AND RISK MANAGEMENT IN CUSTOMS ADMINISTRATION OF THE REPUBLIC OF UZBEKISTAN”.
Published 19-06-2026
Keywords
- Commodity Nomenclature of Foreign Economic Activity of the Republic of Uzbekistan, customs classification of goods, harmonized commodity description and coding system, WCO, customs regulation, risk management in customs, risk goods, cover goods, customs duties, tax, international trade regulation
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Abstract
This article analyzes the classification of goods within the Commodity Nomenclature of Foreign Economic Activity of the Republic of Uzbekistan, based on the Harmonized System developed by the World Customs Organization. It examines the key principles of classification, identifies common challenges and errors, and highlights the role of risk management systems in ensuring accurate customs declarations. The study emphasizes the importance of proper classification for determining customs payments and concludes that the integration of modern technologies and risk-based approaches improves the efficiency of customs administration.
References
- 1. World Customs Organization. (2022). Harmonized Commodity Description and Coding System (HS Convention). Brussels: World Customs Organization;
- 2. World Customs Organization. (2022). Explanatory Notes to the Harmonized System. Brussels: WCO.
- 3. World Customs Organization. (2023). Guidelines for the Application of the Harmonized System. Brussels: WCO.
- 4. Commodity Nomenclature of Foreign Economic Activity of the Republic (2022);
- 5. Managing International Trade Risk: Customs, Revenue and VAT Compliance. London: Routledge, 2025.