Many reforms have been implemented in Uzbekistan to further develop small business and private entrepreneurship, to create a favorable business environment for entrepreneurs. In this regard, the important normative and legal frameworks of the industry have been formed, and wide opportunities have been created for entrepreneurs. Development of entrepreneurship, creation of a favorable environment for business, protection of the legal interests of entrepreneurs, etc., require that people's entrepreneurship, especially needy families in remote areas, engage in family entrepreneurship. This creates the need for scientific research of the stages of formation and development of small business and private entrepreneurship in Uzbekistan from a historical point of view.

This article presents the importance of customs audit in the optimization of customs payments in the customs system of the Republic of Uzbekistan, which is considered one of the main tasks of the customs authorities, the analysis of payments and the analysis of the current situation.