SOME ISSUES RELATED TO VIOLATIONS OF CUSTOMS LEGISLATION
Keywords:
violation of customs legislation, counteraction, evasion of customs payments, the procedure for movement across the customs border.Abstract
The article discusses issues related to violations of customs legislation, as well as ways to solve them and their importance for economic security.
References
Address by Shavkat Mirziyoyev, President of the Republic of Uzbekistan, to the Oliy Majlis and the people of Uzbekistan on 26 December 2025 (https://president.uz/ru/lists/view/8834)
Decree of the President of the Republic of Uzbekistan “On Additional Measures to Further Improve Customs Administration” No. Presidential decree-122 of 27 April 2022 (www.lex.uz).
Resolution of the Plenum of the Supreme Court of the Republic of Uzbekistan ‘On Judicial Practice in Cases Concerning Violations of Customs Legislation and Smuggling’ dated 20 February 2023, No. 2 (www.lex.uz).
Law of the Republic of Uzbekistan «On the State Customs Service» №502 of 18 October 2018 (www.lex.uz).
A. Shumilov, N. Simonov, Fundamentals of Operational and Investigative Activities. Textbook. Published by the Russian Customs Academy, Moscow, 2012.
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