Vol. 1 No. 3 (2026), Articles
Vol. 1 No. 3 (2026)

THE ROLE OF DIGITAL LABELING OF HOUSEHOLD APPLIANCES IN ENHANCING CUSTOMS CONTROL AND FISCAL TRANSPARENCY

Articles
Published 2026-06-18
Kushmanova Mahbuba
Independent Researcher, Muhammad al-Khwarizmi Tashkent University of Information Technologies
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Keywords

household appliances, digital marking, customs control, fiscal transparency, import, HS code, Asl Belgisi, shadow circulation.

How to Cite

Kushmanova Mahbuba. (2026). THE ROLE OF DIGITAL LABELING OF HOUSEHOLD APPLIANCES IN ENHANCING CUSTOMS CONTROL AND FISCAL TRANSPARENCY. Zamonaviy ta’lim Va Tilshunoslik Rivoji, 1(3), 120-127. https://doi.org/10.5281/zenodo.20741103
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Abstract

This thesis analyzes the role of digital marking of household appliances in enhancing customs control and fiscal transparency. The introduction of mandatory digital marking of household appliances in Uzbekistan expands the traceability of imported products from customs clearance to domestic market circulation. Digital marking is interpreted as a fiscal control tool that links customs value, HS code, importer history, tax accounting and risks of shadow circulation.

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References

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