ANALYSIS OF THE LEGAL BASIS FOR TRANSFORMING CUSTOMS AUTHORITIES INTO A CORRUPTION-FREE SPHERE

The article examines the legal basis and practical effectiveness of the reforms being implemented in the Republic of Uzbekistan to transform customs authorities into a corruption-free sphere, current widespread international experience, in particular, the advantages of the G20 countries, UN conventions, and the compliance control system. The author analyzed effective anti-corruption modules in the customs sphere of such countries as the USA, Great Britain, Singapore, Kazakhstan, and Slovenia. In the selection of these countries, the researcher relied on the advanced results of the leadership of the Customs Committee of the visiting countries and the customs administrations with which cooperation has been established in recent years. Also, 40 measures and the state of their implementation in the program “Transformation of Customs Authorities into a Corruption-Free System,” adopted on the basis of the Decree of the President of the Republic of Uzbekistan No. PD-122 dated April 27, 2022 “On Additional Measures for Further Improvement of Customs Administration,” were assessed. Interviews and expert opinion methods were widely used in the assessment of these measures. Based on examples of corruption cases in practice, the shortcomings of the existing system were identified. During the study, specific analyses were presented on the inefficiency in the expenditure of forces and resources as a result of negligence in the adoption of legislative acts that fully characterize a particular sphere. As the main problem, the researcher points to the lack of a comprehensive approach at the level of the National Anti-Corruption Council in transforming customs authorities into a corruption-free system, as in other areas, limiting it only to internal orders and ignoring external factors. The conclusion provides recommendations for the adoption of a national program to eradicate corruption in the customs sphere, the establishment of specific criteria, and the implementation of international standards.