This study examines the theoretical and methodological foundations of the customs regime for processing within the customs territory, with particular emphasis on its application in Uzbekistan. The research analyzes the legal framework, practical benefits, and existing obstacles faced by economic operators using this regime. A comparative cost-benefit analysis reveals that the processing regime significantly reduces financial and time expenditures compared to standard import procedures. Despite a substantial increase in the number of users and export volumes in recent years, challenges related to product identification, enterprise accounting, cooperation, and regulatory clarity persist. The findings highlight the need for improved methodological support and legal refinements. The study proposes specific recommendations for enhancing the effectiveness of this customs procedure based on international best practices and national circumstances.
The Oretical And Methodological Issues of The Application of The Customs Regime of Processing in The Customs Territory
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References
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