FUNCTIONS OF CUSTOMS TARIFFS IN REGULATING FOREIGN ECONOMIC ACTIVITY: EVIDENCE FROM UZBEKISTAN
Keywords:
customs tariff, foreign economic activity, tariff policy, WTO, trade liberalisation, import duty, export, Uzbekistan, trade theory, protectionism.Abstract
This article investigates the multifaceted role of customs tariffs in the regulation of Uzbekistan's foreign economic activity during a period of transformative structural reforms (2021–2025). Using a combination of quantitative and qualitative methodologies, the study evaluates the performance of the fiscal, protective, and regulatory functions of the national tariff system. Analysis of fullyear 2025 data reveals that Uzbekistan’s foreign trade turnover reached USD 81.2 billion, a 92.9% increase compared to 2021, suggesting a strong correlation between trade liberalization and turnover growth. The research highlights that while the fiscal
function has been strengthened by rising import volumes, certain sectors under protective measures, such as textiles, experienced an 8.2% decline in exports in 2025. Furthermore, the paper discusses the ongoing WTO accession process, noting
the conclusion of bilateral negotiations with 31 member states as of late 2025. The findings emphasize that tariff policy is increasingly integrating digital tools, including AI-based risk-scoring systems, to enhance regulatory efficiency. The study
concludes that sustainable export competitiveness requires a shift beyond tariff protection toward comprehensive industrial policy and export diversification to mitigate gold dependency.
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