APPROACHES TO OPTIMISING IMPORT CUSTOMS DUTY RATES IN THE CONTEXT OF ECONOMIC INTEGRATION

This article examines the fiscal, industrial, and institutional dimensions of optimising import customs duty rates in the context of economic integration. It provides a comparative and structural analysis of the formation and development of Uzbekistan's import customs duty system since 1995, the tariff reforms undertaken in 2017–2019, the dynamics of import duty revenues in 2020–2024, and international experience in tariff escalation. On this basis, the study proposes an optimal tariff corridor and a phased optimisation mechanism that jointly take into account the degree of product processing, domestic production, legitimate imports, fiscal revenues, and international tariff commitments.