As global trade complexity intensifies, the accuracy and efficiency of customs valuation directly impact a nation's trade competitiveness. Delayed or opaque valuation processes create uncertainty and additional costs for businesses, ultimately harming economic development. Recognizing these challenges, Uzbekistan has proactively sought international cooperation to modernize its customs valuation framework.
At the request of Uzbekistan's State Customs Committee (SCC), the World Customs Organization (WCO) dispatched an expert team from August 9-12, 2022, to conduct a diagnostic mission assessing the country's customs valuation practices. Supported by the WCO Europe Regional Office for Capacity Building (ROCB Europe), the mission aimed to provide actionable recommendations for reforming Uzbekistan's customs valuation system.
Comprehensive Assessment Conducted
Two WCO experts conducted intensive evaluations of Uzbekistan's customs valuation infrastructure during the four-day mission. The team held multiple meetings with SCC officials from various departments including valuation, risk management, post-clearance audit, legal affairs, and human resources. Additional consultations occurred with customs broker associations, while field visits to the Ark-bulak clearance office provided operational insights.
Upon concluding the assessment, WCO experts presented preliminary findings to SCC leadership. Deputy Chairman Nodir Musamuxamedov welcomed the recommendations, emphasizing that modernization of customs valuation represents a crucial step toward enhancing trade facilitation, attracting foreign investment, and stimulating economic growth.
Key Recommendations for Reform
The WCO diagnostic mission identified several critical areas for improvement in Uzbekistan's customs valuation system:
- Legal Framework Enhancement: Aligning national legislation with the WCO Customs Valuation Agreement through clearer operational guidelines, refined valuation methodologies, and strengthened oversight of related-party transactions.
- Capacity Building: Implementing comprehensive training programs covering valuation principles, risk assessment techniques, audit procedures, and fraud detection to enhance officers' technical competencies.
- Risk Management Optimization: Developing robust risk assessment protocols including parameter establishment, early warning mechanisms, and intelligence analysis to improve targeting efficiency.
- Post-Clearance Audit Strengthening: Expanding post-release verification activities with proper evidentiary standards to detect valuation discrepancies and safeguard revenue collection.
- Digital Transformation: Implementing integrated valuation information systems featuring electronic data management, analytical tools, and reporting functions to increase transparency.
- Stakeholder Collaboration: Establishing cooperative mechanisms with domestic and international partners for information exchange and coordinated enforcement actions.
Strategic Implications
The modernization initiative holds significant potential for Uzbekistan's economic development. An efficient customs valuation system can reduce trade costs, increase foreign investment, expand exports, and strengthen fiscal security while complying with international standards.
With WCO support, Uzbekistan aims to develop a customized valuation framework that balances global best practices with national requirements. Successful implementation could position the country as a regional model for customs modernization while contributing to broader trade facilitation efforts.