IMPROVING THE PAYMENT COLLECTION PROCEDURE FOR HYBRID CAR IMPORTS

This article presents data on import customs duties levied in recent years on hybrid and electric vehicles imported into the Republic of Uzbekistan, along with an analysis of the granted exemptions broken down by types of customs payments. The study addresses the optimization of import customs duties and recycling fees applied to two different types of vehicles hybrid cars and electric vehicles, which are recognized as environmentally friendly means of transport and subject to recycling charges. The article also analyzes existing problems in this area and offers practical recommendations for their resolution. In addition, it provides detailed coverage of the operational features of hybrid and electric vehicle engines within the customs system, the classification of these vehicles by HS codes (Commodity Nomenclature for Foreign Economic Activity), as well as scientific proposals and practical recommendations based on the research topic.