Publication Details
Abstract
This article provides a thorough analysis of the theoretical and practical aspects of introducing a customs audit system in Uzbekistan. The purpose of the research is to explore the essence of customs audit, analyze international practices, and develop a strategy for its effective implementation in local conditions. Advanced experiences from Russia, Japan, the European Union, South Korea, and other developed countries in the field of customs audit have been studied in detail. The article presents a comprehensive analysis of the legal foundations for introducing customs audit, its role in improving customs control efficiency, its significance in digital transformation processes, and its economic impact. It also covers the potential challenges of implementing a customs audit system and proposes possible solutions.