IMPROVEMENT OF THE PROCEDURE FOR COLLECTING THE UTILIZATION FEE FOR IMPORTED HYBRID AND ELECTRIC VEHICLES

This article provides information about the customs duties and utilization fees for hybrid and electric vehicles imported into the Republic of Uzbekistan in recent years. It analyzes the types of customs duties and utilization fees granted as exemptions, as well as the types of hybrid and electric vehicles for which utilization fees are being collected. The article suggests optimization of the utilization fees applicable to these vehicles, identifies current issues in the practice of fee collection, and provides practical recommendations for solving these problems. Moreover, the article extensively discusses the types of engines used in hybrid and electric vehicles, their classification under the respective HS Codes, and offers scientific suggestions and practical recommendations on the topic.