THE ROLE AND IMPORTANCE OF THE CUSTOMS SYSTEM IN THE FIELD OF E-COMMERCE: THE EXPERIENCE OF DEVELOPED COUNTRIES
Keywords:
e-commerce, customs system, digital economy, Single Window, electronic declaration, WTO e-commerce moratorium, risk analysis.Abstract
In the article, the issues of digitalization and simplification of customs systems in the context of e-commerce development are analyzed based on the experience of developed countries and the WTO. The role of the Single Window system, electronic declaration, and risk analysis mechanisms in ensuring the effective organization of electronic trade is highlighted.
References
1. World Trade Organization (WTO). Work Programme on Electronic Commerce and Moratorium on Customs Duties on Electronic Transmissions. WTO Official Documents, Geneva, 2024.
2. United Nations Centre for Trade Facilitation and Electronic Business (UN/CEFACT). Recommendation No. 33: Single Window Recommendation. United Nations, Geneva, 2005.
3. World Customs Organization (WCO). Cross-Border E-Commerce Framework of Standards. Brussels, 2018.
4. World Customs Organization (WCO). Risk Management Compendium. Brussels, 2020.
5. Kim, Y., & Lee, S. Digital Customs and Trade Facilitation in the Era of E-Commerce. Journal of International Trade & Economic Development, Vol. 29, No. 4, 2020, pp. 456–472.
6. Holloway, S., & Rae, J. Trade Facilitation and E-Commerce: Global Trends and Policy Challenges. World Economy, Vol. 43, No. 6, 2020, pp. 1453–1471.
7. Adiljonovich, S. O. (2025). OʻZBEKISTONDA BOJXONA TOʻLOVLARI TUSHUMINING SAMARADORLIGIGA TAʼSIR ETUVCHI OMILLAR TAHLILI. Scientific Journal of Actuarial Finance and Accounting, 5(03), 249-256.
8. Nosirovich, T. P., Rixsibayevich, A. S., & Adiljonovich, S. O. (2021). Prospects for increasing the effectiveness of the application of privileges and preferences from customs duties. ACADEMICIA: An International Multidisciplinary Research Journal, 11(7), 69-76.